Soil & Water - Travel and Reimbursement Forms

District supervisors are reimbursed for each day of official service; this includes official monthly board meetings (quorum present), spot checks, Area Meetings, Annual State Meetings (hosted by the Association), and Commission meetings.  Travel reimbursement rates and policies are set by the Office of State Budget Management.  The Commission has also adopted policy related to mileage, subsistence and per diem reimbursements.

The IRS has issued an advisory opinion that board and commission members who receive a stipend or per diem are employees for employment tax purposes.  In addition, all meals and mileage reimbursed to supervisors associated with day travel (i.e. no overnight travel involved) is considered employee compensation; as a result, these payments are subject to tax withholding.

"Onboarding Forms" should be completed at the outset of a supervisor's service or if there is a change needed; "Travel Reimbursement Forms" are prepared to reimburse supervisors for their official service activities.