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Note: Reliant reserves the right to determine whether or not an expense fulfills the above criteria and to decline reimbursement of expenses that do not meet the criteria. 

Types of Expenses

Family Expenses

Expenses incurred by Reliant field staff should be directly related to the job description or ministry of the field staff. Expenses incurred related to family members (spouses that are not also a Reliant employee/associate and/or children) that coincide with a field staff's job or ministry may potentially be eligible for recovery, but typically only as a taxable expense. As a reminder, Reliant does currently offer Child-Care Reimbursement through our Cafeteria Plan (tax-saving benefit). (See Spouse and Family Expenses for more details.)  

Associate Expenses

Expenses incurred by Reliant associates should be directly related to the ministry of the field staff. Associates are not eligible for any expense recovery that has a taxable component or that is submitted for recovery through a support goal. 

Project Fund Expenses

Reliant also manages funds for ministries, non-profits, and churches as well as funds for individual MTD accounts. When an expense is not related directly to a field staff's specific job role but is more directly related to a project or ministry, a project fund Reimbursement can be submitted. Reimbursements from a project require all the same documentation as those from an MTD account and are processed according to the same submission deadlines. Project fund reimbursements also require approval by a designated signer for the fund. 

These types of Reimbursements are paid directly from the project fund, based on available funds as well as based on the order in which they were received.  The MTD account balance the field staff is responsible for does not incur the expense for these reimbursed costs, therefore the order of pay from the MTD account does not apply.  It is possible for an employee who has backpay and back Reimbursements to receive payment for a Reimbursement that was submitted to be paid from a project fund. Reliant pays project fund Reimbursements if there are available funds in the project fund. It is possible for a project to accumulate back Reimbursements. (See Project Fund Reimbursements for more details.) 

Taxable expenditures (including expenses with a partial taxable component) that are recovered through an Expense Recovery Bonus (ERB) can be reimbursed using a project fund, as long as it is a paid employee requesting the project fund reimbursement. The ERB for project funds can only be routed through a paid employee's payroll; therefore, Reliant associates may not request an expense recovery using a project fund for payment for any taxable expenditures. If the paid employee does not wish to have any taxable implications associated with their payrolll from the project fund expense or, as in the case of an associate, is unable to have any taxable implications, then they may choose to pursue the route of requesting a grant (See Project Fundraising and Grants Program) for the project fund rather than a project fund reimbursement. For further information on how to determine if an expense should be processed as a reimbursement or a grant, see Reimbursements vs. Grants.

Ministry Expense Bonus

Reliant provides an optional monthly taxable Ministry Expense (ME) bonus for all paid employees to help cover routine recurring monthly expenses associated with the ministry. Full-time employees are eligible for requests up to $500/month. Part-time employees (20 hours or less) are eligible for requests up to $200/month. The bonus request is submitted through employee support goals. Associates are not allowed to request this bonus. Paid employees that opt out of a monthly ME bonus are not eligible to submit these expenses through any other submission types. (See Ministry Expense Bonuses for more details.)

The ME bonus accounts for the following recurring monthly expenses along with other routine monthly expenses particular to the individual Reliant field staff and their specific ministry to be recovered through a recurring bonus rather than through a monthly reimbursement submission.

These expenses include: 

• Meals with coworkers
• Gifts for coworkers and ministry contacts
• Monthly internet costs
• Local mileage (normal commutes for local ministry)
• HSA employee contribution (if you are benefits-eligible and are currently on Reliant's medical insurance plan) 

The above expenses are designated for recovery solely through the ME Bonus and are not eligible to be submitted for reimbursement through any other submission types. Reliant does not need receipts submitted for expenses included in the ME bonus. Field staff may set the amount that they think is appropriate to cover their typically incurred monthly expenses (up to the designated amount for full-time/part-time employees). Beyond this, if there are unique one-time expenses that clearly significantly exceed what each staff deems normal recurring expenses then they have the option to submit the following expense request types below. 

Monthly Phone Reimbursement: Employees are also given the option to request monthly phone plan reimbursement through a submission request within the employee support goal. Expenses are paid out through a non-taxable monthly recurring payment into the account for which the staff is responsible. Reliant does not need receipts submitted for phone plan payment amounts. Employees will request the appropriate amount needed per month (up to the designated amount for full-time/part-time employees) based on the monthly expenses incurred with their individual phone plans. Full-time employees are eligible for requests up to $100/month. Part-time employees (20 hours or less) are eligible for requests up to $50/month. Associates are not eligible for the monthly phone reimbursement.

Submission Request Types

Payment of a ministry expense may be done through the following four types of submission requests:

• Reimbursement: Submission of expenses that qualify under IRS guidance as non-taxable reimbursed business expenses is referred to as a “Reimbursement.” Please note that, although Reliant Reimbursements are processed in such a way that they are not included in the employee's taxable income, the employee bears ultimate responsibility for her/his income tax return(s), including the proper tax treatment of all payments received from Reliant, and should consult with her/his tax adviser as needed to determine the appropriate reporting and treatment of such payments.
• Expense Recovery Bonus: Submissions requesting recovery of expenses that do not qualify for non-taxable reimbursement under the IRS guidance are referred to as “Expense Recovery Bonus”or ERB. ERB payments take the form of a bonus which will be treated as additional taxable wages (compensation) for the field staff. Due to the fact that only paid employees can receive a taxable bonus, associates are not eligible to submit a request for an ERB. A 25% bonus for estimated taxes will be automatically added to all ERB submissions to account for the estimated taxes associated with this taxable bonus. Employees that wish to opt-out of including the bonus for estimated taxes will need to select the box on the form that says "only reimburse the core expenses and not the estimated taxes associated with this bonus."
• Expense Advance: Field staff may request advance payment for anticipated reimbursable expenses through an "Expense Advance." Advances are not available in all cases but will be considered for approval on a case-by-case basis.
• Per Diem: Field staff may request per diem while traveling opting to receive a daily set amount for travel expenses (lodging and meals) instead of submitting individual expense receipts for those expenses. 
• Grant: For expenses related directly to a ministry project fund, field staff also have the option of requesting payment through a "Grant" rather than a project fund Reimbursement. Grants are also often used for the expense of an item that will belong to the broader ministry/project on a long-term basis. (See Reimbursements vs. Grants for more details)

Sufficient Funds

Expense submission requests for field staff are typically paid from the MTD account for which the field staff or associate is responsible. Expenses specifically for projects/ministries are paid from project funds. Sufficient funds are required before payment for the expense submission is received and order of pay (see below for more details) for paid employees must be followed. (See also "Lack of Funding for Reimbursements and ERBs" below for details on what occurs when sufficient funds are not available.)  

Relevant Forms

All expense submissions should use the appropriate form, each of which is listed below with accessible links. Please open a brand new form for each month's expense submission (rather than copying a form that has previously been submitted) in order to ensure the use of updated forms and to aid accurate and timely expense processing.   

Links for Applicable Expense Submission Forms

• Current approved Expense Submission Request Forms are required for expense submission.
  • U.S.  Expense Submission Form
  • International Expense Submission Form
  • Continuing Education Form
• Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis.
• Exception Requests are available for submission in the event of a denied Reimbursement or a late submission. 
• Grants are available for expenses related directly to a project fund. There are no taxable implications on the individual submitting project reimbursements through grants. The full grant process involves submitting a grant request and following the Board's policy on grant reporting.
• Per Diem - U.S. / Per Diem - International is available to use for travel expenses incurred during longer periods of traveling (5 days or more)

Included on the form with each expense should be:

An explanation for each expense submitted, including:

• Description of the expense
• Whom the item is for:
  • First and last names of the people involved
  • The ministry relationship of the person(s) to the field staff. If the expense relates to five or more people, list them as a group with a specific number in the group (e.g. 12 ministry partners). Actual names are not necessary for groups of five or more people. Otherwise, the use of actual first and last names is required, if the relationship is not uniform with all members of the group.
  • Specific ministry purpose of the expense (be as detailed as possible). For more secure locations, please see Secure Lexicon for more details. 
  • Cost of the item (the portion of the cost that is ministry related if not 100%)
  • Date of the expense (a new Reimbursement form is needed for each month in which an expense is incurred) 

Itemized original receipts and other appropriate substantiating documents (if applicable) must be submitted with the form.

*Please refer to all Reimbursement Standards below, which detail receipt information and other specific criteria.

Submission Timeframe

For all Reimbursements and ERBs, requests must be received within 60 days after the end of the month in which the expense is incurred. An expense is incurred when an item is purchased or, in the case of pre-payment for travel, when the travel has actually taken place, as long as both the payment date and travel date are listed on the receipt for documentation. 

Late submissions exceeding this timeframe require an exception request. Late submissions are not guaranteed reimbursement and will be considered on a case-by-case basis. The exception request must include a valid reason for the late submission and include supervisor approval.

Please review the table below for more details on the timing of receiving Reimbursement/bonus funds based on the submission date. 

Payment Dates

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Paid to the Bank Account of Field Staff By...

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Order of Pay

Reliant will pay approved Reimbursements and Expense Recovery Bonuses following the Order of Pay, which includes:

1. Expense Recovery Bonus
2. Back Pay (if applicable), including back pay accrued by either spouse, if married. Back Pay includes previously submitted Expense Recovery Bonuses waiting for funding as long as the bonus remains eligible for Back Pay (See Back Pay for Bonus below for more detail)
3. Back Reimbursements (formerly known as cabinet expenses) are unpaid Reimbursements waiting for funding and paid in the order they were received as long as the Back Reimbursements remain eligible for Reimbursement (See Back Reimbursements below for more detail)
4. Reimbursements are paid in the order they are received

...

Expense Recovery through Support Goal Submission

Ministry Expense Bonus

Reliant provides an optional monthly taxable Ministry Expense (ME) bonus for all paid employees to help cover routine recurring monthly expenses associated with the ministry. Full-time employees are eligible for requests up to $500/month. Part-time employees (20 hours or less) are eligible for requests up to $200/month. The bonus request is submitted through employee support goals. Associates are not allowed to request this bonus. Paid employees that opt out of a monthly ME bonus are not eligible to submit these expenses through any other submission types. (See Ministry Expense Bonuses for more details.)

The ME bonus accounts for the following recurring monthly expenses along with other routine monthly expenses particular to the individual Reliant field staff and their specific ministry to be recovered through a recurring bonus rather than through a monthly reimbursement submission.

These expenses include: 

• Meals with coworkers
• Gifts for coworkers and ministry contacts
• Monthly internet costs
• Local mileage (normal commutes for local ministry)
• HSA employee contribution (if you are benefits-eligible and are currently on Reliant's medical insurance plan) 

The above expenses are designated for recovery solely through the ME Bonus and are not eligible to be submitted for reimbursement through any other submission types. Reliant does not need receipts submitted for expenses included in the ME bonus. Field staff may set the amount that they think is appropriate to cover their typically incurred monthly expenses (up to the designated amount for full-time/part-time employees). Beyond this, if there are unique one-time expenses that clearly significantly exceed what each staff deems normal recurring expenses then they have the option to submit the following expense request types below. 

Monthly Phone Reimbursement

Employees are also given the option to request monthly phone plan reimbursement through a submission request within the employee support goal. Expenses are paid out through a non-taxable monthly recurring payment into the account for which the staff is responsible. Reliant does not need receipts submitted for phone plan payment amounts. Employees will request the appropriate amount needed per month (up to the designated amount for full-time/part-time employees) based on the monthly expenses incurred with their individual phone plans. Full-time employees are eligible for requests up to $100/month. Part-time employees (20 hours or less) are eligible for requests up to $50/month. Associates are not eligible for the monthly phone reimbursement.

Submission Request Types

Payment of a ministry expense may be done through the following four types of submission requests:

• Reimbursement: Submission of expenses that qualify under IRS guidance as non-taxable reimbursed business expenses is referred to as a “Reimbursement.” Please note that, although Reliant Reimbursements are processed in such a way that they are not included in the employee's taxable income, the employee bears ultimate responsibility for her/his income tax return(s), including the proper tax treatment of all payments received from Reliant, and should consult with her/his tax adviser as needed to determine the appropriate reporting and treatment of such payments.
• Expense Recovery Bonus: Submissions requesting recovery of expenses that do not qualify for non-taxable reimbursement under the IRS guidance are referred to as “Expense Recovery Bonus”or ERB. ERB payments take the form of a bonus which will be treated as additional taxable wages (compensation) for the field staff. Due to the fact that only paid employees can receive a taxable bonus, associates are not eligible to submit a request for an ERB. A 25% bonus for estimated taxes will be automatically added to all ERB submissions to account for the estimated taxes associated with this taxable bonus. Employees that wish to opt-out of including the bonus for estimated taxes will need to select the box on the form that says "only reimburse the core expenses and not the estimated taxes associated with this bonus."
• Expense Advance: Field staff may request advance payment for anticipated reimbursable expenses through an "Expense Advance." Advances are not available in all cases but will be considered for approval on a case-by-case basis.
• Per Diem: Field staff may request per diem while traveling opting to receive a daily set amount for travel expenses (lodging and meals) instead of submitting individual expense receipts for those expenses. 
• Grant: For expenses related directly to a ministry project fund, field staffs and associates also have the option of requesting payment through a "Grant" rather than a project fund Reimbursement. (See Reimbursements vs. Grants for more details.) Grants are also often used for the expense of an item that will belong to the broader ministry/project on a long-term basis. There are no taxable implications on the individual submitting a recovery for a project expense through the grant process. 

Relevant Forms

All expense submissions should use the appropriate form, each of which is listed below with accessible links. Please open a brand new form for each month's expense submission (rather than copying a form that has previously been submitted) in order to ensure the use of updated forms and to aid accurate and timely expense processing.   

Links for Applicable Expense Submission Forms

• Current approved Expense Submission Request Forms are required for expense submission.
  • U.S.  Expense Submission Form
  • International Expense Submission Form
  • Continuing Education Form
• Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis.
• Exception Requests are available for submission in the event of a denied Reimbursement or a late submission. 
• Grants are available for expenses related directly to a project fund. The full grant process involves submitting a grant request and following the Board's policy on grant reporting.
• Per Diem - U.S. / Per Diem - International is available to use for travel expenses incurred during longer periods of traveling (5 days or more)

Included on the form with each expense should be:

An explanation for each expense submitted, including:

• Description of the expense
• Whom the item is for:
  • First and last names of the people involved
  • The ministry relationship of the person(s) to the field staff. If the expense relates to five or more people, list them as a group with a specific number in the group (e.g. 12 ministry partners). Actual names are not necessary for groups of five or more people. Otherwise, the use of actual first and last names is required, if the relationship is not uniform with all members of the group.
  • Specific ministry purpose of the expense (be as detailed as possible). For more secure locations, please see Secure Lexicon for more details. 
  • Cost of the item (the portion of the cost that is ministry related if not 100%)
  • Date of the expense (a new Reimbursement form is needed for each month in which an expense is incurred) 

Itemized original receipts and other appropriate substantiating documents (if applicable) must be submitted with the form.

*Please refer to all Reimbursement Standards below, which detail receipt information and other specific criteria.

Submission Timeframe

For all Reimbursements and ERBs, requests must be received within 60 days after the end of the month in which the expense is incurred. An expense is incurred when an item is purchased or, in the case of pre-payment for travel, when the travel has actually taken place, as long as both the payment date and travel date are listed on the receipt for documentation. 

Late submissions exceeding this timeframe require an exception request. Late submissions are not guaranteed reimbursement and will be considered on a case-by-case basis. The exception request must include a valid reason for the late submission and include supervisor approval.

Please review the table below for more details on the timing of receiving Reimbursement/bonus funds based on the submission date. 

Payment Dates

Order of Pay

Reliant will pay approved Reimbursements and Expense Recovery Bonuses following the Order of Pay, which includes:

1. Expense Recovery Bonus
2. Back Pay (if applicable), including back pay accrued by either spouse, if married. Back Pay includes previously submitted Expense Recovery Bonuses waiting for funding as long as the bonus remains eligible for Back Pay (See Back Pay for Bonus below for more detail)
3. Back Reimbursements (formerly known as cabinet expenses) are unpaid Reimbursements waiting for funding and paid in the order they were received as long as the Back Reimbursements remain eligible for Reimbursement (See Back Reimbursements below for more detail)
4. Reimbursements are paid in the order they are received

Sufficient Funds

Expense submission requests for field staff are typically paid from the MTD account for which the field staff or associate is responsible. Expenses specifically for projects/ministries are paid from project funds. Sufficient funds are required before payment for the expense submission is received and order of pay (see below for more details) for paid employees must be followed. (See also "Lack of Funding for Reimbursements and ERBs" below for details on what occurs when sufficient funds are not available.)  

Family Expenses

Expenses incurred related to a Reliant employee's family members (spouses that are not also a Reliant employee/associate and/or children) that coincide with a field staff's job or ministry may potentially be eligible for recovery, but typically only as a taxable expense. As a reminder, Reliant does currently offer Child-Care Reimbursement through our Cafeteria Plan (tax-saving benefit). (See Spouse and Family Expenses for more details.)  

Associate Expenses

Expenses incurred by Reliant associates should be directly related to the ministry of the field staff. Associates are not eligible for any expense recovery that has a taxable component or that is submitted for recovery through a support goal. 

Project Fund Expenses

Reliant also manages funds for ministries, non-profits, and churches as well as funds for individual MTD accounts. When an expense is not related directly to a field staff's specific job role but is more closely related to a project or ministry, a project fund Reimbursement can be submitted. Reimbursements from a project require all the same documentation as those from an MTD account and are processed according to the same submission deadlines. Project fund reimbursements also require approval by a designated signer for the fund. 

These types of Reimbursements are paid directly from the project fund, based on available funds as well as based on the order in which they were received. The MTD account balance the field staff is responsible for does not incur the expense for these reimbursed costs (therefore the order of pay from the MTD account does not apply) so it is possible for an employee who has backpay and back Reimbursements to receive payment for a Reimbursement that was submitted to be paid from a project fund. Reliant pays project fund Reimbursements if there are available funds in the project fund. It is possible for a project fund to accumulate back Reimbursements. (See Project Fund Reimbursements for more details.) 

Project fund taxable expenditures (including expenses with a partial taxable component) that are recovered through an Expense Recovery Bonus (ERB) can be reimbursed using a project fund, as long as it is a paid employee requesting the project fund reimbursement. The ERB for project funds can only be routed through a paid employee's payroll; therefore, Reliant associates may not request an expense recovery using a project fund for payment for any taxable expenditures. If the paid employee does not wish to have any taxable implications associated with their payroll from the project fund expense or, as in the case of an associate, is unable to have any taxable implications, then they may choose to pursue the route of requesting a grant (See Project Fundraising and Grants Program) for the project fund expense recovery rather than a project fund reimbursement

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Lack of Funding for Reimbursements and ERBs

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