EXPENSE REMIBURSEMENT POLICY FOR STAFF

Staff will be reimbursed for expenses incurred in their ministries within the limits of this policy, or within the limits of prior approval of the Personnel Committee.

GENERAL ISSUES

1. For all reimbursements, an appropriate expense voucher must be filled out and submitted, with receipts, and approved by the elder in charge of that area of the budget from which the reimbursement is to be paid.

2. Most purchases for the church will be handled by the Office Manager, or paid by church credit card, or by church accounts with specific venders and companies. (For example, a staff person ordering curriculum would charge costs to the church account with that publisher. A staff member needing an ink cartridge for a computer printer would ask the Office Manager to include this item in the next order.

3. All expense reimbursement must be within the limits of the Session's annual budget. For example, a reimbursement for pastor's travel expenses will be provided up-to, but not exceeding the annual budget for that pastor's travel expenses.

4. When it is necessary for a staff member or a church member to make a purchase for the church using personal funds, reimbursement will be made from the appropriate budget line item, with the permission of the appropriate elder. For example, a person buys music for the choir using a personal credit card. With the approval of the elder overseeing the budget for music purchases, a reimbursement will be paid.

5. Staff expense budgets represent funds that belong to the church, and not to the staff person. For example, a pastor is given a travel budget. That budget may only be used for travel expenses related to the work of ministry. It may not be used for personal vacation travel. No expense budget may be used for personal purchases. Expense budget that is not used for the cost of ministry remains property of the church and is not given to the staff member. Expense budgets must be used within the budget year and are not carried over into later years.

6. Items purchased with expense reimbursement funds remain property of the church, with the following exceptions:

• Vestments, stoles, choir robes, musician robes, costumes or other clothing purchased specifically for the ministry
• Books
• Journals and other publications

Items that would specifically remain property of the church would include, but not be limited to:

• Musical instruments or equipment
• Computers, printers, monitors, or other computer related equipment
• Office equipment such as tape dispensors, staplers, filing cabinets
• Office furniture, such as tables, desks, chairs and book cases.
• Cameras

TRAVEL BUDGET

7. Some, but not all staff members, will receive an annual budget for travel reimbursements.

8. A staff member who receives a travel expense budget may use these funds to cover the following:

• reimbursement for miles traveled in the staff member's personal vehicle
• actual cost of air fare, bus fare, train fare, etc.
• actual cost of car rental for out-of-town travel
• actual cost of hotel, motel or conference center over-night accomodations
• actual cost of meals incurred during out-of-town travel
• actual cost of parking fees (but not parking violations)
• actual cost of toll charges
• and other actual costs of travel

9. Reimbursement for miles traveled in the staff member's personal vehicle will be paid at the currently approved IRS rate-per-mile rules. (For example: a staff member is expected to travel to a hospital to visit a church member. The hospital is 10 miles from the church, or 20 miles round trip. If the current rate is 30 cents per mile, then the reimubursement would be $6.00.

10. Reimbursement for miles traveled is not give for travel to and from one's home and the church (as such reimbursement is not permitted by IRS rules). Reimbursement is allowed for the following (but not limited to the following):

• travel to the hospital to visit a parishioner
• travel to a parishioner's home, work place, or other location for the purpose of visiting for pastoral needs or for church business concerns
• travel to Presbytery meeting, or to a Presbytery related event
• travel to represent the church at a community event (for example, attending the Lion's Club meeting as a guest clergy or give the invocation would be reimbursable, but to attend the Lion's Club as a regular member would not be)
• travel that the Senior Pastor requires of another staff member
• travel done at the request of the church Session or a committee
• travel to purchase supplies for the church
• travel to attend a mission trip as the representative staff person
• travel to attend a conference or continuing education event
• any travel that would meet the current IRS rules that apply to reimbursement that would not be considered taxable income.

CONTINUING EDUCATION BUDGET

11. Some, but not all staff members, will receive an annual budget for continuing education reimbursements.

12. A staff member who receives a continuing education expense budget may use these funds to cover the following (but not limited to the following):

• Tuition or conference registration fees
• Room and board at the event, if not covered in the registration fees
• Books and materials related to the conference

13. Travel to and from the conference or event is usually covered by the travel expense budget.

MISCELLANEOUS PROFESSIONAL EXPENSE BUDGET

14. Some, but not all staff members, will receive an annual budget for miscellaneous professional expense reimbursements.

15. A staff member who receives a miscellaneous professional expense budget may use these funds to cover the following (but not limited to the following):

• Books, journals and magazines related to ministry
• Membership in professional organizations
• Clothing items specifically needed in the ministry, such as organist robe, musician's robe, pulpit robe, stole, costume or other ecclesiastical/church professional garment
• Meals related to meetings
• Meals involving pastoral visits held (such as taking church visitors out to lunch after worship, or meeting youth at school for lunch, or meeting a troubled church member during very late hours at a 24-hour coffee shop, etc).
• Costs related to attending events required for ministry
• Purchase of equipment specifically needed for ministry, but not covered by other budget items.
• Supplementing the budget for travel or continuing education.

The use of these funds are, by necessity, broad and varied, allowing for the unexpected challenges and opportunities for ministry.

CONCLUSION

16. Exceptions to these rules shall require prior approval of the Personnel Committee.

Approved by Personnel Committee July 12 2005