HomeMy WebLinkAbout8165 Use of District-owned VehiclesFINANCIAL MANAGEMENT
8165
(also 5745 and 7565)
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Bonneville Joint School District No. 93
USE OF DISTRICT-OWNED VEHICLES
Bonneville Joint School District No. 93 owns and maintains a variety of vehicles for
business purposes. District personnel may be authorized, within the scope of their
employment, to use these vehicles. In order to minimize operating costs, supervisors
shall carefully manage vehicle assignments. Drivers of District-owned vehicles shall be
properly licensed and demonstrate to the supervisor’s satisfaction, when deemed
necessary, that they are qualified to operate the vehicle.
Guidelines
Travel Use
On occasion, employees may request the use of a District-owned vehicle when
attending conferences or events outside the District.
Commute Use
1. Certain employees may be authorized to commute to and from work in a District-
owned vehicle as a means to efficiently and effectively enable them to be on
emergency call status or when such use is included in an employment contract.
2. Commute use is considered a taxable fringe benefit as outlined in IRS Publication
15-B and employees using District-owned vehicles for such purposes will be
assessed an IRS fringe benefit rate.
Personal Use
1. Personal use of District-owned vehicles is not authorized except for non-recurring
personal errands on the way to and from work or lunch (if within a reasonable
distance on a direct route) on a work day or as defined by a contractual agreement.
2. District-owned vehicles shall not be operated on non-work days unless authorized by
a contractual agreement.
DEFINITIONS:
Commute: Travel from home to work or from work to home.
Commute Use: The assignment of a vehicle to an employee to be driven to and from
the employee's home and work location on a long-term and continuing basis.
FINANCIAL MANAGEMENT
8165
(also 5745 and 7565)
Page 2 of 2
Bonneville Joint School District No. 93
District-owned Vehicles
Comparable Term: The amount of time the vehicle is available for the employee’s use
(i.e. one-year period).
Fair Market Value (FMV): The FMV of a District-owned vehicle is the amount the
employee would pay to a third party to lease the same or similar vehicle on the same or
comparable terms in the geographic area where the employee uses the vehicle.
Fringe Benefit: Non-wage compensation provided to employees in addition to their
normal wages or salaries. This is taxable and must be included in the employee’s pay or
the District reimbursed by the employee unless the law specifically excludes such fringe
benefit from taxation.
Personal Use: Any use of a District-owned vehicle for purposes other than District
business.
Temporary Overnight Vehicle Assignment: The assignment of a vehicle to an
employee on an occasional or infrequent basis to meet a specific official requirement.
• The vehicle may be driven to and from the employee's home and work location.
• The vehicle may be driven to and from a conference or event held outside the
District.
• These assignments should be limited to thirty (30) days or less.
Adopted 10-14-2009 Reviewed Revised
Cross Reference: District-owned Vehicles Driver Qualifications, Responsibilities, and Conduct
#8165P1
Computation of Taxable Fringe Benefit #8165P2
Assignment and Use of District-owned Vehicles #8165P3
Accident Management Procedures #8165P4
Authorization to Check Motor Vehicle Records #8165F1
District Vehicle Use Agreement #8165F2
In-District Mileage Log #8165F3
Out-of-District Mileage Log #8165F4
Application for Commute Vehicle Use #8165F5
Personal Vehicle Use Form #8165F6