EXPENSE REIMBURSEMENT Gary Blauth NJ ADS AARP Tax-Aide

INTRODUCTION Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments, follow-ups Electronic forms

you only get one bite

Flat rate Itemized but never both ! o r Itemized but never both !

COUNSELOR FLAT RATE FORM

COUNSELOR FLAT RATE FORM Prepared by National Office in March Lists Counselors, EROs, Client Facilitators and Shift Coordinators Sent directly to Local Coordinators Volunteers sign/date if accept Flat Rate Only acceptable change is address No additions; no deletions – just don’t sign LC signs/dates, returns by early April Payment made promptly after 15 April You will be reminded by your Senior Field Support Technician to update by the end of February. You MUST be prepared! OK to change address on form—there is a line for it—but YOU must still make a change in VMIS. Be sure LCs know to send this information to you through channels. No other changes are permitted and can create problems. You need to remind DCs/LCs of limitations.

S T A N D R P E V I O Current paper expense statement on the Extranet. 3 part NCR paper version looks the same.

HEADING SECTION Use labels on all copies for ID, Name and Address if available as it reduces errors. Split state designator often left blank. Position code very important; use highest level position as shown by number on left—National Office reports many problems here. Include in your training to DCs.

BODY/CERT SECTIONS Activity code and description of activity must “relate” correctly. Sure that you are all familiar with requirement to list individual dates for counseling. The line total is horizontal; sub-total for activity can be horizontal or vertical. An overall sub-total is required; show advances if any (uncommon) and a net total. Make figures clear and legible. The claimant must sign and date. Supervisor must also sign, date and add his/her ID number. Everyone has only one supervisor. Designated substitute can sign for supervisor, but must identify supervisor for whom signing by name and ID number.

ACTIVITY CODES The Easy Ones Counselors, EROs, Client Facilitators, Shift Coordinators F = Flat rate $35 T = Itemized for training NEW I = Itemized for counseling Leaders C = Flat rate $50 I & T – Transportation only Mileage – round trip, activity and location, each date listed separately Parking and tolls – receipts required

ACTIVITY CODES FOR LEADERS – 1 A = Phone, copy, postage Receipts required Exception – copies made on personal equipment =< 2¢ each Phone bill with Tax Aide calls marked If using phone card, log showing date, person called, etc., required No cell phone excess use charges No mailing of IRS forms to/for taxpayers No handouts for Instructors

ACTIVITY CODES FOR LEADERS - 2 B – Coordinating Transportation for – site selection, site management, site visits, training class visits, equipment movement, etc. Transportation for other activity codes A - Phone, copy, postage P – Publicity R – Computer Repair/Maintenance S – E-file Supplies Z – Supplies Transportation = Mileage + parking and tolls (for which receipts are required) You already know this, but just for the record—all mileage is round trip; the activity, location and date(s) are required. Parking and tolls are additions and require receipts. The mileage rate is re-evaluated each year in January.

ACTIVITY CODES FOR LEADERS - 3 P – Publicity Booth/exhibit expense not to exceed $25 No paid advertising Receipts required This activity code rarely used.

ACTIVITY CODES FOR LEADERS - 4 R – Computer Repair/Maintenance Repairs must be “reasonable” National Office may repair/replace; contact TCS Printer cartridge supplier may repair/replace; TCS Includes memory upgrades, network cards, etc. <$25 per item, no prior approval required =>$25 per item, prior approval of TCS or SC required >$200 per item, prior approval of National Office required Receipts required A new activity code split off from “S”, E-File. Essentially it is for the non-expendable items. Reasonable is not defined, but it must be related to overall, blue book type value of the item. I believe that the TCS will know it when they see it!

ACTIVITY CODES FOR LEADERS - 5 S – E-file Supplies Expendables – No dollar limit – Bulk purchase OK Paper, toner – if not available on National contract Floppies, CDs, cables Non-Expendables - $25 rule applies Switches, flash drives Phone, copy, postage if directly related to e-filing Receipts required An example of mailing directly related to e-filing would be the mailing of a site CD of Tax Wise records to IRS and to the SC.

ACTIVITY CODES FOR LEADERS - 6 Z – Supplies Normal office supplies Does not include equipment – staplers, staple removers, pencil sharpeners, etc. Receipts required Other than those used for E-Filing.

ACTIVITY CODES FOR LEADERS - 7 T – Instructing Counselor training Admin training for Client Facilitators Transportation Refreshment allowance $1.50 per counselor trained per season Must show number trained on expense statement Receipts required

ACTIVITY CODES FOR LEADERS - 8 W - State led Instructor Workshops, Train the Trainer Meetings NEW Use “T” for district & local training meetings – for both trainer and trainees

ACTIVITY CODES FOR LEADERS - 9 K – District Meeting L – National Meeting M – State Meeting N – Regional Meeting Transportation includes travel to/from airport and parking if applicable. * State EOS meetings now require OK from both RC and National Office if other than SMT.

RECEIPTS Itemized receipt required for all expenses except mileage Receipts ($75 & over) must be taped to blank sheet of paper (8-1/2 x 11) All other receipts (under $75) can be sent loose, paper-clipped or stapled to the expense report, or taped to a separate sheet of paper Credit card charge slip is generally not acceptable Meal charge on hotel bill is generally not acceptable

SPECIAL RULES Any "I" Expense Statement that exceeds $350 for the entire season will be rejected Exceptions for special circumstances must be pre-approved by the District Coordinator and the State Coordinator A copy of the pre-Approval by the SC must be attached to the Volunteer's Expense Statement when submitted for payment SC must approve the expense statement Limit has been $300 in Virginia, 545 miles at last tax season’s rate. Will probably remain the same unless increase of more than 5¢ in rate. Check your own state’s rules and fit to driving distances in your state. Don’t forget rural sites—longer distances, but often fewer trips. If rate changes in 2010, as it probably will, strongly suggest you encourage review and adjustment if appropriate. Documentation needed for approved air fare if not used and auto substituted.

SPECIAL RULES S expenses do not include training for e-filing No reimbursement for – State/local tax assistance only Mileage to/from EOS recognition functions Other than nominal food for EOS functions Post season assistance by Counselors

NOT REIMBURSABLE RULES Equipment rental or purchase Site charges of any kind Personal stationery or cards Secretarial services; PO box rental Alcoholic beverages, entertainment, flowers, greeting cards, personal phone Any spousal expenses See list in Policy Manual HAVE ALREADY COVERED SOME

SUBMISSION TIMING “I” expenses only reimbursed from 15 April to 30 June. Applies to leaders too! Counselor training from 1 October and tax assistance from January to 20 April. Applies to leaders too! Special CF rule! Client Facilitation from January to 20 April Admin training OK Client Facilitators who train to be Counselors, but who do not become certified, may claim expenses for training if they work 40 hours. Can add on some CF training to required Admin Training if on same day.

SUBMISSION METHODS Specialists and DC All others Supervisors may submit by fax Copies of receipts are acceptable All others Supervisors must submit hard copy with original receipts by mail Direct deposit is encouraged Receipts may be scanned for SC etc.

SUBMISSION TIMING Leaders can submit statements anytime. Quarterly strongly recommended Submit statements on/before 30 September – end of AARP fiscal year

ELECTRONIC BASED FORMS Improve accuracy Math, activity coding and legibility Form on Extranet Paper vs. electronic submission For the time being, a paper copy, even of Excel versions, is required. Fully electronic expense process is in the planning stages; very complicated.

ELECTRONIC BASED FORMS Excel Expense Statement Template for non-leaders with log only for itemized “I” expenses (next version should add “T”) Template for leaders has logs for all activity codes except Leadership Flat Rate “C” Totals flow to appropriate worksheets and then to Statement Works on Open Office too!

Non-Leader Version. Worksheet instructions on left; instructions from the back of expense statement form, with minor modifications, on right. Notice sheet tabs at the bottom. Print and sign 3 copies of Statement and 1 of log sheet. Sign and send all to supervisor. NON-LEADER INSTRUCTIONS

NON-LEADER STATEMENT HEADING FILL IN YELLOW HIGHLIGHTED FIELDS

NON-LEADER STATEMENT – BODY FILL IN YELLOW HIGHLIGHTED DATE FIELD AMOUNT FIELDS AUTOMATICALLY COMPLETED

Does anyone see a potential problem with this log? The Counselor worked at two sites; who is the supervisor? Answer—which ever one shows in VMIS! NON-LEADER – “I” LOG YELLOW HIGHLIGHTED FIELDS, MILEAGE AND TOTAL TRANSPORTATION AUTOMATICALLY COMPLETED

Same as non-leader except tabs for additional logs. LEADER - INSTRUCTION

LEADER – STATEMENT HEADING

Point out transfer in and out amounts at bottom. LEADER – “A” LOG SHEET

LEADER – “B” LOG SHEET

LEADER – “T” LOG SHEET

Each activity code used is supported by a log sheet and the totals from each log flow to the statement itself. Notice that cells in which there cannot be any expense are blank—no amounts can sneak in! LEADER – STATEMENT BODY

SUMMARY Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments, follow-ups Electronic forms

PROBLEM 1 Anne is the LC of a new site. She needs some supplies and equipment: A modem for a donated computer $38.25 Cables $24.95 Backup toner cartridge $31.79 Initial supply of paper $16.00 Paper clips, staples, file folders, staplers and staple removers $27.50 What activity codes and OK’s are involved? Modem, code R, TCS approval >$25 Cables, code S no approval required Toner cartridge, no code, order from TCS Paper, Code S, no approval required Paper clips, staples and file folders, Code Z, no approval required. Staplers and staple removers not reimbursable.

PROBLEM 2 George is a DC. He is asked to approve expense statements showing: Copying of handouts by an LC/Instructor Purchase of a toner cartridge not available from National Mileage to do a state return for a shut-in Mileage to inspect a prospective new site What actions should George take? Disapprove. Copying of Instructor handouts not an allowable expense Special toner cartridge OK State return only not eligible for mileage reimbursement New site inspection OK

Training aids TaxAide extranet: www.aarp.org/tavolunteers Training tab “Volunteer Expense Statement Training Presentation” Narrated presentation for non-leaders

Where to find forms TaxAide extranet: www.aarp.org/tavolunteers Forms tab Expense statement Paper form – word or pdf Leader – Excel Non-leader – Excel Direct deposit forms