Policy Code: DLD

Adoption Date: Tuesday, February 22nd, 2011

Review Date: Tuesday, November 24th, 2015


Certain district supervisors or employees may be required to be “on call” as part of their assignment. As part of their “on call” assignment they may be required to commute to and from work in their assigned district vehicle. If this is required and approved by the district, they will be subject to the Internal Revenue Service Commuting Rule.

The employee is not allowed to use the district vehicle for personal purposes other than for commuting or de minimis personal use (such as a stop for a personal errand on the way between a district delivery and the employee’s home). Personal use of a district vehicle is considered any use that is not specifically for district business.

The district will determine the value of a district vehicle provided to an employee for commuting by multiplying each one-way commute (that is, from home to work or from work to home) by $1.50. This amount will be included in the employee’s wages and then reimbursed back to the district.