1. EXPENSE REIMBURSEMENT
Gary Blauth
NJ ADS
AARP Tax-Aide

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

3. you only get one bite

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

5. COUNSELOR FLAT RATE FORM

6. 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.

7. 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.

8. 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.

9. 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.

10. 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

11. 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

12. 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.

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

14. 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!

15. 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.

16. 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.

17. 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

18. 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

19. 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.

20. 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

21. 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.

22. 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

23. 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

24. 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.

25. 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.

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

27. 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.

28. 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!

29. 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

30. NON-LEADER STATEMENT HEADING
FILL IN YELLOW HIGHLIGHTED FIELDS

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

32. 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

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

34. LEADER – STATEMENT HEADING

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

36. LEADER – “B” LOG SHEET

37. LEADER – “T” LOG SHEET

38. 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

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

40. 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.

41. 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

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

43. 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