BUSINESS EXPENSE AND REIMBURSEMENT POLICIES AND PROCEDURES
Policy Number
Policy Owner
CFO, Controller
Board Approval Date:
N/A
Effective Date:
July 1, 2015
Late Update:
September 15, 2015
Keywords:
Business Expense, Mileage, Purchase Card
OBJECTIVE:
To provide that all employees are reimbursed for authorized expenses incurred while conducting
business for the YMCA of Metropolitan Dallas. Expenses incurred include those paid by personal
employee funds or paid using the YMCA Purchase Card.
SCOPE AND RESPONSIBILITY:
The Business Expense and Reimbursement Policies and Procedures apply to all YMCA of Metropolitan
Dallas employees.
The CFO/Vice President of Finance is accountable to the CEO for implementing, communicating and
interpreting Business Expense and Reimbursement Policies and Procedures.
Branch Executives are responsible to their VP of Operations for approval, compliance and oversight of
business expense reimbursement policies and procedures within their branch operations.
Immediate supervisors are responsible for carefully reviewing business expenses submitted for
authorized reimbursement and for approving those reimbursements within the policies and
procedures outlined. Associated policies to be considered when approving business related expenses
include: YMCA Purchase Card Policy, YMCA Purchase Card Agreement, YMCA Cell Phone Agreement,
YMCA Cell Phone Procedures, and YMCA Purchase Card Manual.
Employees are accountable for understanding and agreeing to all expense related policies. Employees
are also accountable to their immediate supervisors for accurately reporting, documenting, and
providing receipts for all authorized YMCA business related expenditures on a timely basis.
Branch executives, supervisors and employees will be accountable for the misuse of YMCA funds.
GENERAL BUSINESS EXPENSES
All Dallas YMCA business related expenses (including mileage reimbursement) incurred by the
employee with their personal funds are to be reported on the Employee Expense Reimbursement Form.
Expense reports should be submitted monthly by the 15 th day of the month following the month when
expenses were incurred. Reimbursement checks will be issued according to the schedule established
by the Accounting department. Please note that only one expense report per employee will be
processed per month. In order to meet the IRS regulations regarding business expenses, past due
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submissions will not be processed. This includes submissions received after the last day of the month
following expenses.
Employees incurring Dallas YMCA business related expenses should submit their expenses to their
supervisors in a timely manner each month. To comply with IRS guidelines for documentation of valid
business expenses, the following information must be provided: date incurred, name of
vendor/supplier, type of expense, business use/purpose of the expenditure, names of all staff or
business contacts attending any meals and the full amount of the expenditure. Receipts and
documentation of the purchases are to be attached. All business expenses must have a valid, clear
(easily readable), and unaltered receipt attached. Expenses submitted without receipts will not be
reimbursed – no exceptions. Costs are to be allocated to the proper expense accounts when
completing the expense form.
Detailed receipts of items purchased must be presented with the expense report. Detail receipts
include the bill of sales listing all items purchased in the transaction provided by the retailer. Credit
card signature receipts or order summary totals are not acceptable for reimbursement. If detailed
receipts are not provided with the expense, the employee will be responsible for payment of that
expense. *** All receipts submitted for reimbursement must show the payment method (cash, credit
card, or check). Shipping receipts or order confirmations submitted that do not show payment method
will not be paid.
Receipts should be taped onto an 8 ½ X 11 sheet of paper and labeled appropriately. Receipts that are
sent loosely in an envelope or deemed unreadable will be sent back to the staff member and not paid.
It is the employee’s responsibility to ensure all receipts are labeled, organized and ready for payment.
If a receipt will not fit on the sheet of paper without folding or not having visible all line item details,
the receipt should be cut in a way that would show all expenses, and show total to the final purchase
when taped on the paper in multiple rows.
For authorized and pre-approved large dollar amount expenses, an expense advance may be requested
from the accounting department. Employees must complete the Disbursement Authorization Form to
obtain approval for the advance. Employees must also complete and sign the Cash Advance
Authorization Form agreeing to clear the advance within 30 days of issue. Once completed and sent to
Accounting, a check made payable to the employee requesting the advance will be completed. All
expense advances are to be cleared within thirty (30) days of issue by submitting an Employee Expense
Reimbursement Form and related receipts. Any expense balance past due thirty (30) days will be
withheld from the employee’s paycheck. Also, each expense advance is to be cleared prior to the
issuance of another expense advance to the same employee.
Every effort should be made to utilize the biweekly courier to submit expense reports and supporting
documents to the Association office. Note: Because original receipts are required to process expense
reimbursements, scanning will not be permitted for expense reports.
Vendors should be notified prior to purchase that the YMCA of Metropolitan Dallas is a tax-exempt
organization and procedures should be completed to avoid paying taxes. Before the start of each
transaction, tell the supplier that the purchase is tax exempt. You may need to provide a Sales Tax
Exemption Form. It is your responsibility to ensure sales tax is not paid. If sales taxes are paid on
transactions, you will be responsible for paying the amounts paid. The only exception will be on
restaurant meals when dining out.
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CAPITAL ONE PURCHASE CARD PURCHASES
All purchases paid using the YMCA Capital One Purchase Card (aka Corporate MasterCard) should be
reported on the Purchase Card Reimbursement Form. The form is required to complete a
reconciliation of purchases logged on a monthly statement provided by Capital One and receipts
obtained by staff upon purchase. The reconciliation, with receipts attached, should be completed by
the 25th day of each month and submitted to Accounting. If reconciliations are not submitted by the
deadline, the credit card will be immediately suspended until all documentation is received by the
Accounting Department.
The Purchase Card should not be used by any staff other than the person named on the card. All
purchases on the Purchase Card must be for business purposes only. Personal items and snacks during
trips to stores are not allowed. Examples of personal items include snacks such as bottled water,
sodas, gum, red bull, monster drinks, etc. Examples of personal items include clothing, solo meals,
items incurred while out of town on business such as toothpaste, toothbrushes, hair spray, etc. No
personal items of any nature should be charged on the Purchase Card. If you have a question whether
an item is personal in nature, please contact your supervisor or the Accounting department for
approval. Any personal charges paid on the Purchase Card subjects you to violation of this policy,
which can lead to further disciplinary action up to and including termination.
Detailed receipts of items purchased must be presented with the expense report. Detail receipts
include the bill of sales listing all items purchased in the transaction provided by the retailer. Credit
card signature receipts or order summary totals are not acceptable for reimbursement. If detailed
receipts are not provided with the expense, the employee will be responsible for payment of that
expense. *** All receipts submitted for reimbursement must show the payment method (cash, credit
card, or check). Shipping receipts or order confirmations submitted that do not show payment method
will not be paid.
Receipts should be taped onto an 8 ½ X 11 sheet of paper and labeled appropriately. Receipts that are
sent loosely in an envelope or deemed unreadable will be sent back to the staff member and not paid.
It is the employee’s responsibility to ensure all receipts are labeled, organized and ready for payment.
If a receipt will not fit on the sheet of paper without folding or not having visible all line item details,
the receipt should be cut in a way that would show all expenses, and show total to the final purchase
when taped on the paper in multiple rows.
Every effort should be made to utilize the biweekly courier to submit purchase card reports and
supporting documents to the Association office.
Vendors should be notified prior to purchase that the YMCA of Metropolitan Dallas is a tax-exempt
organization and procedures should be completed to avoid paying taxes. Before the start of each
transaction, tell the supplier that this purchase is tax exempt and direct their attention to the
embossed tax-exempt number. You may need to also provide a Sales Tax Exemption Form. It is your
responsibility to ensure sales tax is not charged. If sales taxes are charged to purchases other than
meals, hotels, or fuel, you will be responsible for paying the amounts charged.
***Certain items are not allowed for purchase on the Capital One Purchase Card. Please see associated
policy – Purchase Card Policy for full details on Purchase Card transactions.
EMPLOYEE MILEAGE AND TOLLS
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Employees who use their personal automobile to conduct Dallas YMCA business will be reimbursed
mileage expenses at the current rate approved by the YMCA of Metropolitan Dallas. Only mileage that
is required for business purposes, authorized by staff supervisors and accurately documented will be
reimbursed. All business purposes and details for the trip must be documented on the Employee
Mileage Reimbursement Form. If details and business purpose of trips are not provided, mileage will
not be paid.
**Required for business purposes means that the travel is absolutely necessary. All other options have
been exhausted including courier services, or web or phone meetings.
When an employee uses his/her personal automobile to conduct Dallas YMCA business, he/she is
required to produce a valid certificate of insurance for the vehicle. The employee’s personal
automobile insurance is primary in the event of a damage and/or accident claim.
Miles driven to and from an employee’s regularly scheduled work location is not considered for
reimbursement. If an employee is authorized and/or required by the Dallas YMCA to drive to another
location, other than his/her regular work site, then the miles are included as business related. Mileage
to a different work site is only reimbursable if the number of miles exceeds the usual amount required
for the commute between home and normal work site. Every effort should be made to minimize tolls.
Mileage incurred for training/seminars/conferences/events at a location other than the employee
home office will be treated the same as noted above.
Example of Mileage Calculations: (Office = your primary office whether be AO, PO, Camp or Branch)
Normal commute: Home to Office - 25 miles; Office to Home – 25 miles; Daily Total = 50 miles
Example 1: Go to Office first then leave for meeting at another YMCA site:
Home to Office – 25 miles; Office to Site – 32 miles; Site to Home – 8 miles; Total miles = 65
Total Mileage to be expensed: 65 miles – 50 miles for normal commute = 15 miles
Example 2: Go to Site first; then office; then home:
Home to Site – 19 miles; Site to Office = 6 miles; Office to Home = 25 miles; Total miles = 50
Total Mileage to be expensed: 50 miles – 50 miles for normal commute = 0 miles
Example 3: Go to Site and work all day from that Site:
Home to Site – 22 miles; Site to Home = 22 miles; Total miles = 44
Total Mileage to be expensed: 0 miles; daily commute was shorter than normal commute
Example 4: Go to a training/seminar/conference/event
Home to Event – 16 miles; Event to Home = 16 miles; Total miles = 32
Total Mileage to be expensed: 0 miles; daily commute was shorter than normal commute
In no circumstance should an employee purchase gas for their personal vehicle to be reimbursed
through business expenses. This includes charging gas on the Purchase Card.
NTTA Toll Tags should be tied to employee personal credit card accounts, not YMCA Purchase Cards.
Only actual charges incurred during business trips (along with corresponding mileage and trip details)
should be submitted for reimbursement.
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EMPLOYEE TRAVEL
Authorized expenses, related to travel when conducting Dallas YMCA business or participating in YMCA
training events, will be reimbursed when properly documented on the Employee Expense
Reimbursement Form. Employee travel includes anything outside the YMCA of Metropolitan Dallas
area. Travel expenses include the following:
 Airline coach fares
 Taxi fare
 Mileage (if using personal vehicle)
 Car rentals (if required)
 Hotel Rooms
 Gas for rental car refueling
 Meals
 Checked Bag Fees – 1 bag
Not included for reimbursement are normal personal expenditures and expenses deemed as “nonessential”. These items include, but are not limited, to the following:
 Clothing
 Laundry Services
 In-room Movies
 Hotel Mini-Bar
 Drinks and Snacks
 Make-up, Toiletries and Grooming Items
All business travel must have preapproval from your supervisor prior to purchasing airfare, rental cars
and hotels. Employees are expected to seek rates responsibly and prudently. Booking fees to airline
travel desks, consolidators or travel agencies are not generally reimbursable, please get prior approval
for using any of these services. Employees should seek online purchase options directly with the
airlines, hotels and car agencies.
Rental car type should be no higher than intermediate class unless there are 4 or more staff traveling
on the same business trip. When renting a car for business, the option to pre-pay fuel should not be
chosen. Employees must purchase fuel before returning to the rental car on the last day of use.
Whoever executes the rental agreement should sign their name/YMCA of Metropolitan Dallas, to
indicate the business relationship to trigger the business auto insurance coverage. Insurance coverage
offered by the rental car company should not be purchased.
CELL PHONES
Detailed policies and procedures for cell phone charges and usage are located in the YMCA Cell Phone
Procedures and YMCA Cell Phone Agreement documents issued upon receipt of phone.
Note: Cell phone charges are not allowed to be purchased and reimbursed through business or
purchase card expense forms.
BUSINESS MEALS
Costs for meals will be authorized as a Dallas YMCA business expense when employees are conducting
YMCA business and/or required to attend events because of official duties. Total meal costs are
expected to be reasonable. Typical meals include the meal, a drink and the tip. Suggested daily
maximums for meals per person are as follows: This is not a per-diem but only guidelines:
Breakfast - $10
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Lunch - $15
Dinner - $25
Unless traveling out of area for approved business, a single employee should not expense a business
meal. Solo business meals for traveling between branches, meeting with staff, having lunch meetings
with each attendees paying separately are not allowed. The only time an employee should have a meal
with only one in attendance is when traveling out of area. Any meals submitted with one staff in
attendance, and no travel involved, will be the responsibility of that staff to pay.
Meals should not routinely be expensed for regular staff meetings. This excludes Executive Forum and
Employee Recognition meetings. Business meals are generally defined as meals that include travel,
volunteers, or customers in the course of conducting business meetings. Food for regular staff
meetings, department meetings, etc. should be the exception, not the rule.
If business meals occur, all attendees and the reason for the meeting must be documented. The
highest level of staff in attendance should pay for the business meal. The detailed receipt of items
included in the meal must be attached in order to be reimbursed. Detailed receipts will include the
listing of all meal items purchased in the transaction provided by the retailer. A valid business purpose
and names of those attending the meal must be documented on the receipt. If the detailed receipt is
not included, the expense will not be paid.
Meals purchased when attending training sessions, in which food is provided, will not be reimbursed.
The same policy applies to Camp-outs and Teen Events. If attending a weekend camp or Teen event in
which food is provided, meal expenses will not be reimbursed. Meals in which the employee would
normally purchase their meal will not be reimbursable. (i.e. lunch, dinner while not traveling, etc)
General industry standards define a tip for good to great service equal to 15% - 20% of total meal costs
in restaurants. Most restaurants charge an automatic tip for guest groups larger than 8. Maximum
allowed tip expense will be equal to 20% for each meal expensed. Tips provided to delivery drivers for
delivery of training meals should be nominal in most cases, but not exceed 10% of the total food
purchased. For orders over $500, the maximum tip should not exceed $25.
MEMBERSHIP DUES
Membership in a professional organization, service club or educational group may be included in the
YMCA of Metropolitan Dallas budget whenever employees’ membership is deemed advantageous to
the goals and interest of the association. Membership on an annual basis is to be approved by your
direct supervisor.
EMPLOYEE APPRECIATION AND GIFT CARDS
Expenses associated with “employee appreciation” should only be purchased by the following staff
levels: Branch Executive, Operations VPs, AVPs and VP levels and above. No other staff should
purchase an item deemed as employee appreciation. If an employee purchases these items, and does
not fall in the staff levels named above, they will be responsible for paying the expenses. As well as
being in violation of this policy.
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Employee Appreciation includes, but is not limited to the following: birthday lunches, gift cards,
flowers, gift/goodie bags, lunches, dinners, clothing articles, coffee delivery, bosses day gifts, baby
showers, wedding showers, etc.
Gift cards can only be purchased by Branch Executives, Operations VPs, VPs and AVPs. Purchases by
any other staff will be considered personal expenses and will not be reimbursed. Gift cards should not
be purchased for volunteers, board members or employees in lieu of payment. Further, gift card
amounts should not exceed $50.00. All gift card purchases must be submitted to Accounting on the
Employee Expense Reimbursement Form and attached as support a Gift Card Submission Form, with all
required information completed. Required information includes the name of the requestor, name of
person to be gifted, employee ID#, amount, accounting code and purpose/reason for the gift. The form
must be completed for each individual receiving a gift card.
Also, gift cards should not be given in multiples to increase values. (i.e. – giving two (2) $50 cards to
make a $100 gift). Expense reimbursements will not be processed without the Gift Card Submission
Form and all supporting documentation.
OTHER WORK RELATED EXPENSES
 Items such as shoe repairs, work clothes, and replacement work items are not reimbursable.

Subscription costs associated with services such as Amazon Prime and Direct TV are not
reimbursable.

Office Supplies are not reimbursable. All office supply purchases should be purchased through the
Purchasing Director or Coupa.

Shipping costs for items shipped should be reasonable. Shipping costs greater than the actual price
of item purchased will not be reimbursed. Employees will be responsible for payment of that cost.
VIOLATIONS:
Violations of this policy may result in disciplinary actions up to and including termination.
FORMS:
Employee Expense Reimbursement Form
Disbursement Authorization Form
Cash Advance Authorization Form
Sales Tax Exemption Form
Purchase Card Reimbursement Form
Employee Mileage Reimbursement Form
Gift Card Submission Form
All forms should be completed electronically prior to printing for approval signatures to ensure
standard drop-down options are chosen when required. Once completed, forms should be printed to
provide signatures then sent to the appropriate department. Forms that are not completed accurately
will be sent back to the requestor resulting in delayed processing.
ASSOCIATED POLICIES AND PROCEDURES:
Purchase Card Policies and Procedures
Purchasing and AP Policies and Procedures
Cell Phone Policies and Procedures
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You can obtain the forms and associated policies and procedures two places on the network.
1. Public folders in Outlook: Y Public Folders -> All Public Folders -> Association Policies and
Procedures -> Accounting
2. Back Office: http://dallasynetwork.org/Operations/PolicyProcedures