This Accountable Plan & Reimbursement Policy of (Enter Organization Name) establishes an expense reimbursement policy upon the following condition.

It is the policy of the Organization to provide reimbursement for board members, employees, and volunteers for any ordinary and necessary business and professional expenses incurred on behalf of the Organization as outlined and approved in this policy.

1)	Pre-Approval. To receive reimbursement of necessary business and professional expenses incurred on behalf of the organization, the individual is required to inform the details of the expense, and gain pre-approval in writing from the Organization in all reasonable circumstances. All amounts for reimbursement must be substantiated (see part 4)

2)	Approval After the Fact. In instances which are unexpected or emergency expenses incurred on behalf of the Organization, the individual has no reasonable promise of reimbursement. However, each instance will be fairly reviewed by the Organization for validity. Any approval after the fact is not a guarantee of approval in subsequent instances, even if the circumstances are the same. All amounts for reimbursement must be substantiated (see part 4)

3)	Advances. The Organization may approve advances in advance of the incurred expense. Any and all restrictions will be provided in writing.

a.	The Organization may determine a reasonable advance amount for specific situations, such as travel related expenses, including transportation, hotels, and food. 
b.	The Organization may determine a limit to the advance and any additional expenses must be submitted for Approval After the Fact. 
c.	Advances shall not be issued more than 30 days prior to the anticipated expense. If there is a monetary advantage for earlier bookings or purchases, the individual must obtain pre-approval. 
d.	The Organization may require adequately accounting (see below) for all expenses related to the advance, and determine if any excess amounts or unrelated expenses should be returned (paid back) to the Organization. 

4)	Substantiated Expenses. Individuals must adequately account for all possible reimbursements. 

a.	The individual must provide the Organization with a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. 
i.	IRS Publication 463 provides examples of what is needed to substantiate your business and professional expenses
b.	The Organization may provide its own template or form for the individual to satisfy the proper tracking details. When this is so, the individual must fully and accurately complete the form, submitted along with proper substantiation, such as scanned/attached receipts, 
c.	Proper tracking details can include, but is not limited to, Amount, Date, Business, Description of Purchase, Explanation of Business Purpose.

5)	Submission for Reimbursement. All reporting of Reimbursements or Advances must be accomplished within a reasonable period of time.

a.	For Reimbursements, all expenses must be substantiated with the proper forms, receipts, and other organizational requirements, and submitted to Organization 30 days or less of the date of the expense.
b.	For Advances, all expenses must be substantiated with the proper forms, receipts, and other organizational requirements, and submitted to the Organization 30 days or from the date of the end of the occurrence that required the advance.
c.	The Organization may set a consistent time each month for submittal for reimbursements to facilitate proper recording of Organizational funds. 

6)	Resolution of Improper Reporting, Abuses, or Unapproved Expenses. The Organization may determine amounts spent by an individual may not match the exempt purpose of the Organization, is not properly recorded and submitted by the individual as instructed, or in conflict with rules and reporting requirements of the State or the IRS.
a.	If a majority of the board determine the individual should not be reimbursed for some or all amounts submitted, the Organization will provide the rational for the denial to the individual in writing.
b.	If a majority of the board determined the individual used Advances improperly, the individual must return or pay back all of the improper amounts to the Organization within 60 days. The Organization will provide the total amount in writing.

So approved by board majority vote on this day		
Signature of board member		
Printed name of board member		
Title of board member