Reimbursable Expenses 2010-2011

Introduction

All District funds, regardless of the source of these funds, are Toastmasters International funds. Similarly, any funds held in a Division or Area account belong to the District and are Toastmaster International Funds.

District funds are to be used to carry out the Mission of Toastmasters International in ways which benefit the members within the District, and promote education, growth, and development of membership and new Clubs.

Budgeting

District funds are primarily derived from the dues paid by each member of the District. Therefore, the money available to the District is somewhat limited and must be used with discretion.

To this end, the Toastmasters International Board of Directors has established the following list of items for which District funds may be used, and the priority they should be given during the budgeting process:

1. District and Club officer training
2. Club extension
3. Club rescue
4. Membership growth
5. Promotion of Toastmasters International educational programs within Clubs
6. Communication within the District (bulletins, directories, newsletters, etc.)
7. Administrative supplies and District management materials
8. Awards and recognition
9. Authorized travel to officially recognized conferences and meetings
10. District conferences, other District meetings and speech contests

When creating a budget for the District, emphasis must be placed on funding those activities that contribute directly to the critical success factors: training, Club extension and maintenance, membership growth and retention, and member educational achievements.

Reimbursable Expenses

All District 45 officers will incur expenses as part of their service to the District and their Areas. Some of these expenses can be reimbursed out of the District treasury. Unfortunately, others cannot be reimbursed. View 2011-2012 Procedures.

• Only expenses covered by the prioritized list (cited above) are 'acceptable' expenses.
• Of acceptable expenses, only those funded in the current District budget can be reimbursed.

Since the District budget changes from administration to administration, expenses that were reimbursed by one administration may or may not be reimbursed under another. The 2005-06 District budget must be completed by September 30, 2005. At that time, all Area and Division Governors will be notified of the specific expenses for which they can request reimbursement. However, it is likely that the following reasonable expenses will be reimbursed:

• Postage
• Stationery
• Telephone
• Copying
• Expenses incurred for official Club visits - once each Fall and Spring - including mileage (.18¢/mile or .20/kilometer), but not tolls, parking fees, meals or hotels

In the US, certain expenses that might not be reimbursable due to budget constraints can still be taken as personal tax deductions.

Reimbursement Process

All reimbursement requests must be submitted on the Request for Reimbursement form, accompanied by appropriate receipts:

• Submit reimbursement requests to the District Governor, as noted on the form.
• Please submit requests on a monthly basis to assist with budget planning, and please advise the Treasurer if no request is forthcoming in a given month. Requests must be received by the 15th of the month to be reimbursed on the first day of the next month.
• You may specify the currency in which you would like to be reimbursed. Note, however, if you incurred the expense in the opposite currency, you will be reimbursed according to the exchange rate in effect on the first day of the month in which your expense was incurred. This can affect your actual outlay, particularly if you use a credit card. Typically, this discrepancy will be minor, but you should be aware of it.
• NO reimbursement request will be processed without a receipt and/or detailed documentation of the expense.
• The original receipt is preferred but copies will be accepted. (scanned and emailed).
• If the receipt has been lost or no receipt is available, a detailed explanation is required. In the case of mileage, this should include a written statement of:
  • Dates traveled
  • Destination and purpose of the trip
  • Total miles or kilometers traveled
  • Dollar amount being claimed
• To facilitate correlating receipts to expenses, please number each receipt. Then on the request form, total each category and list the corresponding receipts in the Description field. For example, if you have three receipts for stamps that you have numbered #2, #3 and #6, beside the total for Postage indicate “receipt #2, #3 and #6.”
• All expense reimbursements must be approved by the District Governor.
• A single expenditure in excess of $500 must be authorized (verbally or in writing) in advance by the District Governor and at least one Lt. Governor, in consultation with the District Treasurer. Failure to obtain proper authorization could result in non-reimbursement.

If in doubt on any significant expense, check with the District Governor prior to commitment.

Please direct any other questions regarding district finances to Wayne Mercer.

Wayne Mercer, DTM