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SOUTH GEORGIA ANNUAL CONFERENCE

ACCOUNTABLE REIMBURSEMENT POLICY RESOLUTION

The __________________ United Methodist Church ("Church") recognizes that certain

expenses of ministry paid by the pastor/staff person are part of the ordinary and necessary

costs of ministry in this Church/charge. Accordingly, we hereby establish an accountable

reimbursement policy to defray them directly. The reimbursement account shall be an

annual line item in the Church budget. It shall be in addition to the pastor's annual salary

and housing. The reimbursement account for 20____ shall be $____________________.

(Amount may be determined by using the attached suggested worksheet.)

The following requirements for the policy are binding upon the Church and upon

______________________________, its pastor/staff person.

Accordingly, the Church hereby establishes an accountable reimbursement policy,

pursuant to IRS regulations and upon the following terms and conditions:

The pastor/staff person shall be reimbursed from the reimbursement account for

his/her ordinary, necessary, and reasonable business expenses incurred in the

conduct of the ministry for, and on behalf of, the Church. The expenses listed on

the budget worksheet and attached to this plan are budgeted in this accountable

reimbursement policy, as suggested for the work needs of the pastor/staff person.

The committee on SPR/PPR chairperson, Church payroll person or treasurer, (as

designated by the Church) must be given an adequate accounting within _______

days after the expense is paid or incurred. The adequate accounting shall include,

but not be limited to, a statement of expense, account-book diary or other similar

record showing the amount, date, place, business purpose, and business

relationship involved. Such documentation shall include receipts for all items of

$________ or more. Appropriate documents, cash receipts, canceled checks,

credit card sales slips, and contemporaneous records (for those non-receipt

expenses less than $__________), must be attached to each expense report. A log

of total miles per day and enumeration of their general purpose shall suffice to

substantiate automobile mileage, but under no circumstances will commuting

mileage between the pastor's home and Church office be reimbursed. Copies of

the documentary evidence and expense report shall be retained by both the

pastor/staff person and the Church.

The committee on SPR chairperson (or treasurer) shall be responsible for

approving the expense. The committee on SPR chairperson (or treasurer) shall

exercise his/her discretion regarding the adequacy of the substantiation and the

appropriateness of any reimbursement. Questions arising in these areas will be

Sample Policy - Accountable Reimbursement Policy Resolution, Worksheet For Setting A Budget For An Accountable Reimbursement Policy Page 2