Fillable Section Expense Reimbursement Form - State Bar Of Michigan (Page 2 of 2) in pdf

State Bar of Michigan

Section Expense Reimbursement Policies and Procedures

General Policies

applies to any meal expense (individual or group) reimbursed

possible, the party called and the purpose of the call should be

under this policy, but does not apply to meals for group

provided.

1. Requests for reimbursement of individual expenses should be

meetings and seminars invoiced directly to the SBM. For all

submitted as soon as practical after being incurred, but not

14. The State Bar of Michigan is exempt from sales tax. Suppliers

other sections, the amount of the meal reimbursement shall be

to exceed 45 days. However, at the end of the fiscal year, any

of goods and services should be advised that the State Bar of

deemed what is reasonable and necessary.

remaining expense reimbursement requests for the fiscal year

Michigan is the purchaser and that tax should not be charged.

just ended must be submitted by the 3

workday in October.

6. Spouse expenses are not reimbursable.

The State Bar reserves the right to deny a reimbursement

15. Refunds from professional organizations (Example: ABA/

request that is untimely or where the State Bar’s ability to

7. Mileage is reimbursed at the current IRS approved rate for

NABE) for registration fees and travel must be made payable

verify an expense has been compromised due to any delay.

business mileage. Reimbursed mileage for traveling on State

to the State Bar of Michigan and sent to the attention of the

Expense reimbursement forms, along with instructions for

Bar business is limited to actual distance traveled for business

Finance Department. The State Bar of Michigan is paying

completing and transmitting expense reimbursement forms,

purposes.

your expenses or reimbursing you for a conference and you

are found on the State Bar of Michigan website at:

http://

are aware you will receive a refund, please notify the finance

8. Receipts for lodging expenses must be supported by a copy

department staff at the time you submit your request for

of the itemized bill showing per night charge, meal expenses

payment.

2. All out of pocket expenses must be itemized. Each reimbursed

and all other charges, not simply a credit card receipt, for

expense must be clearly described and the business purpose

the total paid. Barring special circumstances such as the need

16. Gift cards (Visa, AMEX) that are reimbursed are taxable

indicated.

for handicap accessibility accommodations, for conference

for any amount, and tangible gifts (other than recognition

attendance, the reimbursement will be limited to the least

items such as plaques, gavels, etc.) and gift certificates (for

3. Reimbursement in all instances is limited to reasonable and

expensive available standard room conference hotel rate.

restaurants, department stores, etc.) purchased and reimbursed

necessary expenses.

are considered taxable if greater than $100.

9. Airline tickets should be purchased as far in advance as

4. Detailed receipts are recommended for all expenses but

possible to take advantage of any cost saving plans available.

Specific Policies

required for expenses over $25.

1. Sections may not exceed their fund balance in any year

A. Tickets should be at the best rate available for as direct

5. An itemized receipt is required before reimbursement will

without express authorization of the Board of Commissioners.

a path as possible. The use of travel websites such as

be made for any meal. The reimbursement request must

Travelocity, Priceline and Hotwire are recommended to

identify whether the meal is a breakfast, lunch or dinner. If

2. Individuals seeking reimbursement for expenditures of funds

identify the most economical airfare alternatives.

the receipt covers more than one person, the reimbursement

must have their request approved by the chairperson or

B. Reimbursement of airfare will be limited to the cost of

request must identify the names of all those in attendance for

treasurer. Chairpersons must have their expenses approved by

coach class tickets available for the trip at the time the

whom reimbursement is claimed, and the business purpose

the treasurer and vice versa.

tickets are purchased. The additional cost of business class or

of the meal. If the receipt includes charges for guests for

first class airfare will not be reimbursed.

3. Requests for reimbursement of expenses which require council

whom reimbursement is not claimed, the guests need not be

identified by name, but their presence and number should be

approval must be accompanied by a copy of the minutes of the

C. Increased costs incurred due to side trips for the private

meeting showing approval granted.

noted. Reimbursed meals while traveling (except group meals)

benefit of the individual will be deducted.

are taxable if no overnight stay is required.

D. A copy of the ticket receipt showing the itinerary must be

4. Payments to vendors for $5,000 or greater are not

attached to the reimbursement request.

reimbursable. Payments to vendors for $5,000 or greater

For subsidized sections (Young Lawyers Section, Master

should be paid directly by the State Bar.

Lawyers Section, and Judicial Section) the presumptive limits

10. Reimbursement for car, bus, or train will be limited to the

on meal reimbursement are the per diem amounts published

maximum reimbursable air fare if airline service to the location

on the State of Michigan Department of Technology,

is available.

Management and Budget’s website at

gov/dtmb/0,5552,7-150-9141_13132---,00.html

referencing

11. Outside speakers must be advised in advance of the need for

Travel Rates and Select Cities for the current fiscal year. This

receipts and the above requirements.

policy applies to each individual meal - breakfast, lunch and/or

12. Bills for copying done by a firm should be approved in

dinner. Meal reimbursements exceeding the per diem amounts

advance and include the numbers of copies made, the cost

due to special circumstances must be approved by the section

per page and general purpose (committee or section meeting

treasurer or section chair, whenever possible in advance of the

notice, seminar materials, etc.).

expenditure. Reimbursement for meals exceeding the

presumptive limits without an acceptable explanation of special

13. Bills for reimbursement of phone expenses should be

circumstances will be limited to the published per diem

supported by copies of the actual phone bills. If that is not

amount. The presumptive limit on meal reimbursement

Section Expense Reimbursement Form - State Bar Of Michigan Page 2

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