PACT Charter School

Last Approved By: PACT Charter School Board of Directors
Last Approved Date: June 2, 2022
Year Reviewed: 2021-2022

BACKGROUND

PACT Charter School must balance its interests in professional development for staff with regard to student achievement, showing appreciation, and building morale among all employees to ensure a positive work environment. This policy covers appreciation, morale, and relationship building while adhering to allowable expenditures and IRS implications.

POLICY

PACT encourages a positive work environment and culture through building working professional relationships among its employees. To do this, the school will promote gatherings, provide recognition items throughout the year, and/or plan staff development to build a thriving culture.  The school may plan up to 6 events throughout the year to build morale, recognize efforts, and improve interpersonal relationships. Ideas include the beginning of the year welcome, yearly gatherings, appreciation days/weeks, and end-of-the-year staff recognitions and celebrations. The school may also provide items such as small tokens of appreciation, PACT spirit wear or items, and/or anything else the Administration deems appropriate to help build a positive work culture and relationships. The total amount spent in one year should not exceed $2,000.

Employee recognition events may not include monetary awards and may not pay for spouses or third parties (parents or children of employees). Recognitions greater than $100 represent taxable income to the individual. The $100 limit for non-cash appreciations applies to the total value of all non-cash applications provided to an employee during a calendar year. Examples of non-cash appreciations include spirit wear, spirit lanyards, etc. In all instances, the Administration must adhere to IRS regulations and report taxable income to Payroll Services for reporting and withholding.

APPRECIATION OF SERVICE

Expenditures related to recognition events should be limited to work-related ones and should not include personal events such as birthdays, weddings or baby showers, graduation, etc. Expenditures for work-related recognition events may be made at the discretion of the Administration and should be reasonable in light of the particular situation.