Purpose

Provide guidance on ministry-related expenses that are either directly Reimbursable through Reliant’s Ministry Expense

Reimbursement Plan (a.k.a. Accountable Reimbursement Plan) or that qualify for an Expense Recovery Bonus.

Scope

This policy applies to all ordinary and necessary ministry-related expenses incurred by field employees and certain

volunteers (“Missionaries”) in the course of their work on behalf of Reliant and its ministry partners.

Standards Supporting This Policy

Reimbursement and Expense Recovery Bonus Standard

Policy Statement

This policy provides general guidelines related to Reimbursements and Bonuses for ministry expenses. For more detailed guidance, please refer to the standard(s) linked in the preceding section.

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Reimbursements and Expense Recovery Bonuses related to incurred expenses are subject to the availability of funds in the MTD account for which the missionary is responsible or the project account from which the expense is being Reimbursed, in addition to order-of-pay protocols.

Field staff must use discretion and also consider the reputation of the ministry when determining how much to spend on any given expense. Any expense that does not support the ministry of Reliant and does not reflect proper stewardship is considered non- Reimbursable and non-recoverable, regardless of the source of funds.

Expenses Generally Allowable for Reimbursement

The following types of expenses may be considered ordinary and necessary Reimbursable business expenses under this policy. The Standard(s) linked above provide details on each of these common expense categories. In some circumstances, other expenses may be approved on an exception basis by following Reliant’s exception protocols.

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If funds are ever advanced for expenses, such expenses are subject to the same criteria and documentation requirements as Reimbursed expenses, and any unused funds must be timely returned to the ministry.

Expenses Generally Eligible for Expense Recovery Bonus (ERB)

The following types of expenses are generally not Reimbursable under IRS guidelines as tax-deductible expenses, but missionaries may be allowed to request a taxable ERB to recover these types of expenses, with appropriate approval. The Standard(s) linked above provide details on each of these expense categories.

• Certain Spouse and Family Expenses
• Other Expenses Specific to International Employees
• Other Ministry-Related Expenses Not Allowable for Reimbursement

Documentation Requirements

Proper substantiation of expenditures includes third-party-provided documentation (typically receipts) of date, payee, amount, itemized charges (where applicable), and method of payment.

In addition, documentation should include the names of people that are included in the expenses to be reimbursed and the business purpose of the expenditure.

Form Submission

Please submit requests for expense Reimbursements or Bonuses on the appropriate form, as directed by the standards linked in the section above, within 2 months of the relevant transaction date. Links to all forms can be found in the standards for both Reimbursements and Bonuses.

Other Pertinent Policies

To be completed as Reliant Policies in other areas are established in the updated format (i.e., principles-based, distinguished from Standards) and approved.