Valparaiso, Indiana · Anglican Diocese of the Great Lakes

Expense Reimbursement Policy

This expense reimbursement process allows Christ Our Hope Anglican Church of Valparaiso (“COH”) to reimburse individuals who have spent their own money for church-related expenses. When individuals receive an expense reimbursement, they will not be required to report such payments as wages or income, provided they occur under the accountable reimbursement plan described below.

COH will only reimburse expenses that are ordinary and necessary for the work and mission of the church and that have been authorized by the Vestry/Mission Council either by direct vote or by the allocation of funds in an approved budget. Such expenses may include supplies, transportation, lodging, meals, entertainment, and other ordinary and necessary expenses as authorized by the Vestry/Mission Council.

Authorized business expenses will be reimbursed in the following manner:

1. The expense must be substantiated by the employee or individual by providing COH with evidence of the amount, time, place, and business purpose of the expense within 60 days of being paid or incurred.
   1. This may include receipts, canceled checks, or bills.
   2. Bank statements and/or credit card statements are not by themselves acceptable documentary evidence.
   3. For mileage reimbursements, the individual must supply a log with the following information for each trip submitted for reimbursement: date, location, business purpose, and miles traveled.
   4. If COH allocates a per diem allowance for meals during authorized business-related travel according to IRS guidelines, specific expense records are not required.
2. Reimbursement requests must be reviewed and approved by two authorized parties (as defined by the Council) before funds will be distributed.
3. No funds will be reimbursed without prior permission to spend congregational funds.
4. No reimbursement will be provided for expenses without appropriate documentation. COH will issue a statement to individuals for business expenses that have been submitted with inadequate documentation but will not reimburse those expenses until proper substantiation is provided.
5. Any excess amount of reimbursement or advance must be returned to COH within 120 days of when the expense was paid or incurred.

When COH reimburses an employee or individual pursuant to this accountable plan, the reimbursement will not be considered as wages or income to the employee or individual.

Acknowledgement

I have read and will conform to the Expense Reimbursement Policy of COH.

Print Name: _____________________________________________

Signature: _______________________________ Date: _______________

Adopted February 6, 2024.