Hickman County Board of Education
Descriptor Code:
Issued Date:
Descriptor Term:
2.804
03/11/24
Expenses and Reimbursements
Rescinds:
Issued:
2.804
05/08/23
1
Central Office
2
Annually the Board shall review expense allowances and reimbursement guidelines.
3
SCHOOL PERSONNEL
4
School personnel who incur expenses in carrying out their authorized duties will be reimbursed upon
5
submission of an approved voucher and supporting receipts.
6
Expenses for travel will be reimbursed when the travel has the advance authorization of the director of
7
schools. The director of schools may grant this authorization without prior board action when the travel
8
expense has been anticipated and incorporated into the operational budget of the particular program
9
involved.
10
Mileage will be paid at a rate authorized by the Finance Office.
11
The Board shall be responsible for all expenses pertaining to staff development. Student activity funds
12
shall not be used for this purpose. 1
13
BOARD MEMBERS
14
The members of the Board shall be paid for transportation, lodging, meals and other pertinent expenses
15
when traveling on business for the Board. Attendance at conventions or other educational meetings or
16
travel for other school purposes shall be authorized in advance by the Board. 2
17
Expenses shall be submitted to the director of schools' office within thirty (30) days of the date of
18
completion of such travel. The rate of payment shall be the same as the rate for members of the
19
professional staff.
20
21
REIMBURSEMENT FOR SALES TAX³ (optional)
22
[NOTE: The Board may choose to adopt alternate language. We recommend working with the
23
board's attorney.]
24
Reimbursement for sales tax is permissible in limited circumstances when sales tax is charged on small
25
purchases and proper documentation is submitted.
Version Date: January 13, 2026
<Policy Title>
<Descriptor Code>
1
The Director of Schools/designee shall ensure compliance with state law and guidance from the
2
Comptroller of the Treasury.
3
Legal References
1.
Internal School Funds Manual, Section 5-17
2.
TCA 49-2-2001(c)
3.
Internal School Funds Manual, Frequently Asked
Questions. no. 10
Page 2 of 2

## Table 1

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Expenses and Reimbursements | Descriptor Code: 2.804 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.804 | Issued: 05/08/23 |