Expense Reimbursement Policy
for Pine Street Presbyterian Church
1. Purpose
The Session recognizes that members, officers, and employees (“Personnel”) of Pine Street Presbyterian Church (PSPC) may be required to incur expenses from time to time to conduct organizational business and to further the mission of PSPC. The purpose of this Policy is to ensure that (a) adequate cost controls are in place, (b) travel and other expenditures are appropriate, and (c) to provide a uniform and consistent approach for the timely reimbursement of authorized expenses incurred by Personnel. It is the policy of PSPC to reimburse only reasonable and necessary expenses actually incurred by Personnel. When incurring business expenses, PSPC expects Personnel to:
• Exercise discretion and good business judgment with respect to those expenses.
• Be cost conscious and spend PSPC’s money as carefully and judiciously as the individual would spend his or her own funds.
• Report expenses, supported by required documentation as they were actually spent.
• Turn in expense reports and receipts in a timely manner.
• Ensure tax exemptions are utilized.
2. Expense Report
Expenses will not be reimbursed unless the individual requesting reimbursement submits a written Expense Report. Expense Reports shall be submitted monthly. Requests for travel expense reimbursement must include:
• The individual’s name (and the name of any fellow traveler),
• The date, origin, destination and purpose of the trip
• An itemized list of all expenses for which reimbursement is requested, including mileage, which will be reimbursed at the IRS approved rate in effect at the time the travel occurred
• Reason for the travel
• Which program or committee necessitated the travel
3. Receipts
Receipts are required for all expenditures requesting reimbursement, with the reimbursement form filled out and signed.
• Specify the committee or event for which the purchase is being made (e.g. Session, Board of Trustees, Deacons, Music at Pine Street, Mission, Christian Education, Engaging our Neighbors, Worship, Stephen Ministry, etc).
• Any items for personal use should be purchased separately and not included on the same receipt.
• Reimbursement forms should be submitted no more than 30 days after any particular expense is incurred. Failure to do so may result in delay or denial of reimbursement.
• If the church has paid for equipment and or items through the reimbursement policy, the equipment or other property will belong solely to PSPC.
4. Tax Exemption
Tax exempt certificate must be used for all purchases. You will not be reimbursed for sales or other taxes. An exception may be made if extenuating circumstances arise in which the vendor/store does not accept PSPC’s tax exempt status.
5. Non-Reimbursable Expenditures
PSPC maintains a strict policy that expenses in any category that could be perceived as inappropriate, lavish or excessive will not be reimbursed, as such expenses are inappropriate for reimbursement by a nonprofit, charitable organization. Unless specifically approved by Session in advance, expenses that are not reimbursable include, but are not limited to:
• Travel insurance.
• First class tickets or upgrades.
• Limousine travel.
• Parking, speeding, and other motor vehicle fines.
• Movies, liquor or bar costs.
• Membership dues at any country club, private club, athletic club, golf club, tennis club or similar recreational organization.
• Participation in or attendance at golf, tennis or sporting events, without the advance approval of the Chair of the Board or the Chair’s designee.
• Purchase of golf clubs or any other sporting equipment.
• Spa or exercise charges.
• Clothing purchases.
• Business conferences and entertainment which are not approved by PSPC.
• Valet service.
• Car washes.
• Toiletry articles.
• Expenses for spouses, friends or relatives. If a spouse, friend or relative accompanies Personnel on a trip, it is the responsibility of the Personnel to determine any added cost for double occupancy and related expenses and to make the appropriate adjustment in the reimbursement request.
• Overnight retreats without the prior approval of the Chair of the Board or the Chair’s designee.
6. Use of PSPC Credit Card
PSPC may permit one or more persons to use credit cards issued by PSPC. The reimbursement guidelines set forth in this Policy apply to the use of any such credit card. Credit card privileges may be revoked by Session for use of a PSPC credit card in violation of this policy.
7. Review of Policy
This policy will be reviewed at least every two years and recommendations for amendments will be approved by the Session.
Reimbursement Policy Acknowledgment
I acknowledge that I have received a copy of PSPC's Reimbursement Policy.
I understand that it provides guidelines and summary information about PSPC's reimbursement policy, procedures, and rules of conduct. I also understand that it is my responsibility to maintain accurate records and to forward all supporting expense reports with supporting documentation on a monthly basis.
If applicable to my position as a member of PSPC’s Leadership Staff, I acknowledge that I have been, or will be, issued a corporate credit card in my name in association with PSPC, and that I am solely responsible for the proper use and security of the credit card and that I will immediately report to the church any loss or theft of the card or the assigned account number.
Name (please print)
Signature
Authorized Church Representative Signature