A. The secretary may authorize by regulation reimbursement for the following actual expenses incurred by public officers and employees of state agencies:

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(1)     moving expenses;

(2)     professional fees or dues;

(3)     tuition and fees for attending educational programs or classes approved by the secretary; and

(4)     registration fees for attending seminars, educational programs or classes. B. The governing body of any local public body may, by resolution, authorize the reimbursement of public officers and employees for any of the actual expenses set forth in Subsection A of this section. No resolution adopted pursuant to this subsection shall authorize the reimbursement for any expense not authorized by regulation of the secretary pursuant to Subsection A of this section.

C. The governing board may, by regulation, authorize the reimbursement of public officers of public post-secondary educational institutions and employees of public post- secondary educational institutions for any of the actual expenses set forth in Subsection A of this section.

D. No reimbursement shall be made for any expenses unless receipts for all such expenses are attached to the reimbursement voucher.