The Employee Reimbursement Program is an employee benefit which assists employees when their property is stolen or vandalized. Pursuant to Board Rule 1285/1286 the Los Angeles Unified School District is not responsible for damage to or loss of vehicles or contents thereof due to theft, fire, collision, explosion, pilferage, the elements, act of God or from any cause whatever or in connection with the presence or operation of vehicle on the premises. Also, there is no district insurance available to cover the cost to replace and repair, damaged, destroyed, stolen or vandalized property of employees. However, to provide assistance to employees in such circumstances, Board Rule 1672 established the Employee Reimbursement Program (ERP). This is not an insurance program; it is an employee benefit established by and paid for by LAUSD.