Expense Reimbursement Policy

EXPENSE REIMBURSEMENT POLICY

Rutland Street Church

Document Owner Eldership of Rutland Street Church
Applies To All staff and volunteers claiming reimbursement
Adopted By [Trustee names]
Date Adopted [DD Month YYYY]
Review Date [DD Month YYYY — annually]
Legal Basis Income Tax Act 2007; IRD reimbursement guidelines

1. Purpose

Staff and volunteers sometimes incur genuine out-of-pocket expenses serving the church. This policy sets out what can be reimbursed, what documentation is required, and how claims are processed — protecting both the church and the individuals involved.

2. What Can Be Reimbursed

  • Travel — mileage at the current IRD rate for use of a personal vehicle; parking; public transport
  • Ministry expenses — resources, materials, or supplies purchased for a specific ministry activity
  • Approved hospitality — meals directly associated with a ministry meeting or activity (not personal meals)
  • Approved professional development — pre-authorised training, books, or courses
  • Approved miscellaneous purchases — items pre-approved by an elder or the Delegated Authority Policy

3. What Cannot Be Reimbursed

  • Personal meals or drinks not associated with a church meeting or ministry activity
  • Personal clothing, grooming, or household items
  • Fines, penalties, or traffic infringements
  • Any item without a receipt
  • Expenditure incurred without prior approval where approval was required

4. Documentation

  • An original receipt (digital copies are acceptable) for each item claimed
  • For mileage: date, purpose of the trip, start and end points, and kilometres
  • A brief note on the ministry purpose of the expenditure

IRD mileage rates

The IRD sets reimbursement rates for mileage each year. Paying at the IRD rate means the reimbursement is tax-free for the recipient. Check ird.govt.nz for current rates before approving claims.

5. Process

  1. Complete a Reimbursement Claim Form and attach all receipts or mileage records
  2. Submit to the line manager or an elder for approval
  3. No one may approve their own claim — all claims require an independent approver
  4. Approved claims will be paid by direct bank transfer within [10 working days]

6. Timeliness

Claims should be submitted within [30 days] of the expense being incurred. Late claims may be declined.

7. Sensitive Expenditure

For meals, entertainment, and hospitality claims — see the Sensitive Expenditure Policy.

8. Review

This policy is reviewed annually. A Reimbursement Claim Form template is available at cccnzrl.org.

All policies