NON-INSTRUCTIONAL OPERATIONS 8170
[DISCLAIMER: THE PORTION OF THIS POLICY CAPTIONED “Charter School - OWNED VEHICLES PROVIDED TO EMPLOYEES” IS FOR INFORMATIONAL PURPOSES ONLY. IF YOU HAVE QUESTIONS ABOUT TAXABLE FRINGE BENEFITS AND HOW THIS APPLIES TO YOUR SCHOOL EMPLOYEES, PLEASE CONTACT YOUR SCHOOL TAX ADVISOR OR LEGAL COUNSEL.]
Charter School -Owned Vehicles
The {{School_Name}} owns and maintains certain vehicles. Included among them are pickups, school buses, and vans. These are for use by properly authorized personnel of the Charter School only for Charter School business purposes.
Any driver who receives a citation for a driving violation while operating a Charter School vehicle shall personally pay all fines levied. All citations received while the driver is a Charter School employee, whether operating a Charter School vehicle or not, must be reported and may result in disciplinary action up to and including termination.
Charter School Bus and Vehicle Maintenance
Buses used in the Charter School’s transportation program shall be in safe and legal operating condition. All buses shall conform to standards of construction prescribed by the State Board of Education and inspections as required by law. The Executive Director shall establish a specific list of tasks that bus drivers shall perform on a daily basis. All other Charter School vehicles shall be maintained following established programs as developed by the Executive Director.
Charter School - Owned Vehicles Provided to Employees
The Charter School owns vehicles which certain employees use for commuting to and from work and for other Charter School - related travel. Any mileage driven in a Charter School - owned vehicle that is not for official Charter School business will be considered a taxable fringe benefit to the employee driving the vehicle. This taxable fringe benefit will be in addition to the employee’s annual salary and will be reported on the individual employee’s W-4.
Records of mileage and use other than official Charter School business must be recorded in a diary or log.
Unauthorized personal use of the vehicles or failure to report personal mileage and use may be subject to disciplinary action up to and including termination of employment. No employee, friend, associate, or family member of any employee may use a Charter School - owned vehicle for personal use other than de minimis personal use by the employee.
This policy and taxable fringe benefit will be reviewed annually to verify that the policy is in compliance with IRS regulations.
Legal References: I.C. § 33-1506 Transportation of Pupils - Inspection of School Buses
I.D.A.P.A. 08.02.02.160 Maintenance Standards and Inspections
I.D.A.P.A. 08.02.02.004.02 Standards for Idaho School Buses and Operations
Other References: Idaho State Department of Education, Idaho School Bus Driver Training Classroom Curriculum
Policy History:
Adopted on:
Revised on:
Reviewed on: