Expense Reimbursement Policy

Download the IIABCal Expense Form

Expense Reimbursement Policy and Process

From time to time the board revises and approves guidelines for reimbursement of expenses, and these guidelines are incorporated into the annual operating budget. Current guidelines are as follows. (January, 2016)

IIABCal Leadership

IIABCal (IIABCAL) will reimburse reasonable and necessary travel and lodging expenses up to a limit of $200 for officers, directors, trustees, committee and task force members officially called to an IIABCal meeting. IIABCal has established the following policy and procedures to ensure that expenditures being reimbursed are reasonable and justifiable to meet IRS regulations and recommendations from our auditors.

Travel expenses must be itemized and submitted on the current IIABCAL Expense form found on the IIABCal website. Login required and then click On-Line agenda and look on the right hand side under “More Info” and click the link for the expense report form. Qualifying expenses documented and submitted within thirty (30) days on a fully completed expense form will be reimbursed promptly.

Expense forms submitted more than thirty (30) days after the date the expense was incurred will require authorization of the Finance Committee chairperson or the CEO as appropriate.

The person who incurred the expense shall sign the expense form and submit it to the accounting department for reimbursement.

All expenditures must be supported by receipts (originals preferred). Provide as much detail as possible on the nature and reason for the expenditures involved. Failure to provide adequate documentation of expenses will void IIABCal’s reimbursement responsibilities.

Trips must be authorized and expenses computed on the basis of going directly to and from, and staying only for the duration, of the meeting.

Expenses for more than one trip or event may be included on a single expense form as long as each is clearly identified and properly documented.

Expenses of spouses or other guests are not reimbursed except for group meals where they have been invited.

The Finance Committee chairperson periodically reviews expense accounts to assure conformance with these policies and procedures.

The following are valid business travel expenses and will be reimbursed, subject to trip limitations, by IIABCal if the documentation identified below is provided:

  1. Transportation
    1. Air Transportation
      1. IIABCal will reimburse the actual cost of airfare subject to IIABCal trip limitations.
      2. A copy of the ticket, or if applicable the e-ticket documentation, must be attached to the expense report.
      3. Tickets should be purchased well in advance in order to obtain the best possible fare.
      4. Business class is acceptable when documented as being less expensive than coach airfare.
    2. Personal Auto Use
      1. If a personal automobile is used to travel to and from a business visit, mileage reimbursement is at the current government rate, subject to IIABCal trip limitations. For audit documentation, a ”map it” mileage printout from Map Quest, Yahoo maps, etc. with starting address and visit ending address should accompany the request for mileage reimbursement.
      2. Parking expense related to use of a personal auto will be considered a reimbursable expense. Fines, penalties or fees from infractions, tickets or citations are not reimbursable.
    3. Commercial Ground Transit
      1. Taxi, commuter bus, ride sharing services and mass transit system fares that take you between the airport, station or your hotel and the meeting location will be reimbursed, subject to IIABCal trip limitations.
      2. Complementary airport or hotel shuttles are to be used whenever possible.
      3. Receipts are required with the following information:
        1. Date of travel
        2. Purpose of business trip
        3. Departure and arrival locations
        4. Names of people riding, if more than one

          Train travel to and from a visit requires the same documentation as commercial airfare.
  2. Lodging

    Generally IIABCal will charge all authorized rooms to its master account. In these cases there is no need to submit an expense voucher. When you find it necessary to personally pay for an authorized hotel room, please submit a copy of your hotel bill with the expense form. We will reimburse you for authorized room and tax only. If possible, check with the event consultant to see if a room is available in the master account before booking a separate room.
    1. Expenses for spouses, relatives or guests’ hotel accommodations or room service meals are not reimbursed. All reimbursements for hotel rooms will be at the single rate.
    2. Changes made to hotel reservations by anyone other than the event consultant could create a rate change. Any rate increases due to changes made will be the responsibility of the individual making the change.
    3. In-room movie expenses, bars/boxes/refreshments/entertainment will not be reimbursed.
  3. Miscellaneous: Reimbursement will not be made for food, entertainment, prescription or over-the-counter drugs, souvenirs, clothing, books, magazines/newspapers, bar bills, or non IIABCal related travel.

IIABCal Employee & Pre-determined Volunteers

IIABCal will reimburse reasonable and necessary travel and lodging expenses of employees, consultants and pre-determined volunteer leaders. IIABCal will also reimburse some employees for non-meeting related items that have been budgeted for in the current year. IIABCal has established the following policy and procedures to ensure that expenditures being reimbursed are reasonable and justifiable to meet IRS regulations and recommendations from our auditors. See fixed asset policy if expense is for purchase of a tangible item of more than $1,500 or for IT/Computer related goods.

Travel expenses must be itemized and submitted on the current IIABCAL Expense form found on the IIABCal website. Log in and then click On-Line Agenda, look to the right for “More Info” and click on the IIABCAL expense form link. Also, you can contact the Accounting manager to get a blank form. Expenses documented and submitted within thirty (30) days on a fully completed expense form will be reimbursed promptly.

Expense forms submitted more than thirty (30) days after the date the expense was incurred will require authorization of the Finance Committee chairperson or the CEO as appropriate before reimbursement can be made.

The person who incurred the expense shall sign the expense form and submit it to the accounting department for reimbursement.

All expenditures must be supported by receipts (originals preferred). Provide as much detail as possible on the nature and reason for the expenditures involved. Failure to provide adequate documentation of expenses will void IIABCal’s reimbursement responsibilities.

Trips must be authorized and expenses computed on the basis of going directly to and from, and staying only for the duration, of the meeting.

Expenses for more than one trip or event may be included on a single expense form as long as each is clearly identified and properly documented.

Expenses of spouses or other guests are not reimbursed except for group meals where they have been invited.

The Finance Committee chairperson periodically reviews expense accounts to assure conformance with these policies and procedures.

The following are valid business travel expenses and will be reimbursed by IIABCal if the documentation identified below is provided:

  1. Transportation
    1. Air Transportation
      1. IIABCal will reimburse the actual cost up to the amount of advance-purchase coach fare.
      2. A copy of the ticket, or if applicable the e-ticket documentation, must be attached to the expense report.
      3. Tickets should be purchased well in advance in order to obtain the best possible fare.
      4. Business class is acceptable when documented as being less expensive than coach airfare.
    2. Personal Auto Use
      1. If a personal automobile is used to travel to and from a business visit, mileage reimbursement is at the current government rate. For audit documentation, a ”map it” mileage printout from Map Quest, Yahoo maps, etc. with starting address and visit ending address should accompany the request for mileage reimbursement.
      2. Parking, bridge tolls and other qualified travel and meeting expense related to use of a personal auto will be considered reimbursable expenses. Fines, penalties or fees from infractions, tickets or citations are not reimbursable.
    3. Rental Cars
      1. You may rent an automobile for association business only when other means of transportation are not practical and renting a vehicle is the most cost effective method of transportation. If you must rent a vehicle, you should do so by signing – “For IIABCal” before your name.
      2. Reimbursement for a rental car must be pre-approved by the appropriate manager for the area.
      3. Receipts should show date/time out, miles traveled, gas option, date/time of return and total cost paid.
      4. The least cost option for gas should be chosen upon signing a rental agreement.
      5. Since most meeting sites are selected on the basis of their proximity to airports, reasonably priced shuttle or ride sharing services generally offer the most efficient and economical alternative.
    4. Commercial Ground Transit
      1. Taxi, commuter bus and mass transit system fares that take you between the airport, station or your hotel and the meeting location will be reimbursed.
      2. Complementary airport or hotel shuttles are to be used whenever possible.
      3. Receipts are required with the following information:
        1. Date of travel
        2. Purpose of business trip.
        3. Departure and arrival locations
        4. Names of people riding, if more than one

          Train travel to and from a visit requires the same documentation as commercial airfare.
  2. Lodging

    Generally IIABCal will charge all authorized rooms to its master account. In these cases there is no need to submit an expense voucher. When you find it necessary to personally pay for an authorized hotel room, please submit a copy of your hotel bill with the expense form. We will reimburse you for authorized room and tax only. If possible, check with the event consultant to see if a room is available in the master account before booking a separate room.
    1. Expenses for spouses, relatives or guests’ hotel accommodations or room service meals are not reimbursed. All reimbursements for hotel rooms will be at the single rate.
    2. Changes made to hotel reservations by anyone other than the event consultant could create a rate change. Any rate increases due to changes made will be the responsibility of the individual making the change.
    3. Reasonable personal long distance telephone calls home, related to arrival and departure plans, are authorized. Receipts are required (may be on hotel bill).
    4. A daily Internet connection charged to the hotel bill will be reimbursed for employees only.
    5. Reasonable valet and laundry service is authorized on extended visits consisting of more than four visit days. Receipts are required (may be on hotel bill).
    6. In-room movie expenses, bars/boxes/refreshments will not be reimbursed.
  3. Meals and Beverages
    1. For reimbursement documentation, printed receipts should include:
      1. The names of people served.
      2. Purpose of business meeting.
    2. Alcohol: Discretion should be used. Perception by others is important.
  4. Miscellaneous: Reimbursement will not be made for prescription or over-the-counter drugs, souvenirs, clothing, books, magazines/newspapers, bar bills, or non IIABCAL related travel.
  5. Entertainment Recap
    1. IRS requirements are that all entertainment expenses include the name of the person(s) entertained and an explanation of the business purpose.
    2. On the front of the Expense form, please list individually each of the items reported as entertainment.
    3. You will not be reimbursed unless this is completed in detail as requested.
  6. IIABCal Credit Card Expenses
    1. Review IIABCal Corporate Credit Card Policy for details on card use and reporting. Note that part of this policy includes that this card is not to be used for personal expenses.
    2. Attach all credit card receipts, noting on the back of receipt reasons for expenditure and any other persons involved.