OBJECTIVE
The objective of the Women’s Southern Nevada Golf Association
(WSNGA) is to reimburse members for reasonable and necessary expenses
incurred on behalf of the Organization. At the same time, the Organization
anticipates its members to be prudent with Organization funds and
to be cognizant of the non-profit status of the organization and
the importance and need of volunteer participation to further the
goals of women’s golf.
The Organization must also follow specific guidelines imposed by
the Internal Revenue Service (IRS) to determine any tax deductibility
of travel and other expenses. This practice is intended to provide
guidelines for reporting expenses, to ensure all documentation requirements
are met, and to maintain sound administrative control.
Not every situation that may be encountered is anticipated in
this practice. The spirit and intent of the practice must be applied
to circumstances not specifically addressed. Situations not covered
should be discussed in advance with the WSNGA President and or
WSNGA Board for interpretation of this practice.
SCOPE
This practice applies to all expenses where reimbursement is requested
from WSNGA.
RESPONSIBILITY
WSNGA members incurring travel or other expenses on behalf of
WSNGA are responsible to ascertain that the expenditure is for
a valid business purpose.
Members are responsible for completing and submitting reports
for reimbursement in compliance with the guidelines of this practice.
Non-complying expenses or expenses over the maximum amount budgeted
per participant/per event may be deducted from the report at the
discretion of the Board of Officers. If due to extenuating circumstances
a member is required to expend more than the amount budgeted,
the Board of Officers may approve reimbursement up to $100.00
over the amount budgeted. The Board of Directors must approve
any amount over $100.00 of the approved budgeted amount before
reimbursement will be made. Members will be notified of any alterations
made for non-complying or non-budgeted expenses.
EXPENSE REPORTING
RECEIPTS
Expenses that require receipts:
Lodging—Receipt required regardless of
amount.
Airfare
Mileage – A mileage log of all
trips in a personal auto is required. See mileage log form attached.
In the event an original receipt is lost or a receipt cannot be
obtained, a notation that the original receipt was lost or unavailable
must be made on the expense report in the “Other Expense
Description” section of the report.
A separate expense report should be submitted monthly, or for
each trip taken, or when out of pocket expenses exceed $100.
Air Travel
Members should travel at the lowest logical airfare. Members should
book advance purchase fares whenever possible to take advantage
of lower airfares.
Lodging
Lodging will be reimbursed based on the actual cost to a member,
or to the maximum amount budgeted per participant for a particular
event. Lodging should be booked at the lowest logical rate.
Rental Cars
Rental Cars may be used when the costs are not excessive in relation
to other modes of transportation. The members renting the vehicle
are responsible for determining what insurance coverage may be
required in addition to their own personal insurance. If necessary,
WSNGA will reimburse, as part of the rental fee the charges for
Collision Damage/Loss Damage insurance coverage.
Compact to intermediate size cars should be used whenever possible.
When several members are sharing one car, the use of a larger
vehicle may be required.
Personal Auto Travel
Use of a personal automobile is acceptable when the total cost
would be less than that of commercial or public transportation,
including rental car, under normal circumstances. Members of a
team, traveling to an event with a personal automobile should
consider car pooling whenever possible to reduce the cost incurred
by the Organization.
The member is responsible for maintaining liability insurance
for any personal automobile used for WSNGA business. WSNGA assumes
no liability for additional costs or damages arising from the
use of a personal car for WSNGA business.
All personal auto travel expenses must be adequately substantiated
using a mileage log and reported separately under “Travel-Type
& Cost” expenses on the expense report.
Mileage expenses will be reimbursed at the Standard mileage rate
as published by the IRS.
Meals
Members will be reimbursed for meals using the standard meal allowance
rate as allowed by the IRS. The rate allowed for the location
a member is travelling to should be verified prior to the travel
expense being incurred. The rates are different for different
locations. The standard meal allowance is for a full 24-hour day
of travel. If you travel for part of a day, such as on the departure
or return days, the full-day meal allowance should be prorated.
Receipts will not be required for meals reimbursed by using the
standard meal allowance.
Gratuities
Reimbursement for gratuities is permitted for reasonable amounts
paid in accordance with local tipping customs. Tips for meals
are included in the standard meal allowance. Other tips are to
be reported separately and explained on the expense report.
Alcoholic Beverages
Alcoholic beverages are not reimbursable.
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