DLC-AR Staff Travel Reimbursement

Code: DLC
Adopted: 2/21/17 
Revised/Reviewed: 8/22/22

The ESD will reimburse employees for authorized expenses incurred for professional growth and/or job requirements in accordance with administrative regulations developed by the superintendent and consistent with Internal Revenue Service requirements. 

END OF POLICY 

Legal Reference(s): 

• ORS 294.155
  
• ORS 334.125(7)
  
• OAR 581-024-0240
• I.R.C. § 162 (2006); Business Expenses, 26 C.F.R. 1.162-1 (2006).
• INTERNAL REVENUE SERVICE, PUBLICATION 463: TRAVEL, ENTERTAINMENT, GIFT AND CAR EXPENSES. 

Cross Reference(s): 

• BHD - Board Member Compensation and Expense Reimbursement
• EEBB - Use of Private Vehicles for ESD Business