Motor vehicles owned by the Wilkes County Schools shall be used only in accordance with applicable state and federal regulations, policies of the Wilkes County Board of Education and administrative procedures adopted by the administration of the Wilkes County Schools. The title to all vehicles, whether assigned to an individual school, an individual or a department, shall be registered to the Wilkes County Board of Education.
Board of Education Policies 6430 and 6440 shall apply to the purchase of motor vehicles.
School-owned vehicles may be used only for official use in the performance of assigned duties. All operators of school-owned vehicles must be properly licensed as required by law.
Commuting use is using a school-owned vehicle to travel from home to work and/or work to home. Certain employment positions are eligible for commuting use of school vehicles. These positions include principals, transportation and district maintenance personnel with emergency response responsibilities. Employees entitled to the use of a school owned vehicle for commuting use are not allowed to use the vehicles for personal purposes other than de minimis personal use. The value of commuting use of school owned vehicles is taxable to the employee in accordance with applicable regulations of the Internal Revenue Service as implemented by administrative regulations adopted by the Wilkes County Schools.
Legal References: Internal Revenue Service Publication 15B
Cross References: Wilkes County Schools Policies 6430 and 6440
Adopted: January 9, 2006
Revised: November 2, 2015