Expense Reimbursement Policy
ARTICLE I - PURPOSE AND SCOPE
1. Purpose. The purpose of this Expense Reimbursement Policy ("Policy") is to describe the procedures used by Wikimedia District of Columbia to reimburse Wikimedia District of Columbia employees and volunteers for expenses incurred in the course of conducting Wikimedia District of Columbia business.
2. Scope. This Policy applies to any and all expenses incurred in the course of conducting official Wikimedia District of Columbia business.
ARTICLE II - GENERAL PROVISIONS
1. Definitions. As used in this Policy, the following terms have the indicated meaning:
- (a) "Small Grants Program" shall refer to the grants program operated by Wikimedia District of Columbia pursuant to the provisions of the Grants Policy.
- (b) "Grant Recipient" shall refer to any person or entity receiving a grant from the Small Grants Program, and to any agent acting on behalf of such person or entity.
- (c) "Grant-Funded Purpose" shall refer to the purpose of a grant from the Small Grants Program, as stated by the Grant Recipient in the application for such grant, and including any and all specific activities to be performed by the Grant Recipient per such application.
- (d) "Grant-Related Expense" shall refer to any expense incurred by a Grant Recipient in the course of carrying out a Grant-Funded Purpose.
- (e) "Prohibited Activity" shall refer to any activity not permitted to be carried on by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code; or not permitted to be carried on by a corporation, contributions to which are deductible under Sections 170(c)(2), 2055(a)(2) and 2522(a)(2) of the Internal Revenue Code.
- (f) "Prohibited Expense" shall refer to any expense incurred in the course of carrying out a Prohibited Activity.
- (g) "Self-Dealing Expense" shall refer to any expense claimed on the basis of a transaction in which the person claiming such expense has a financial interest, as defined in the Conflict of Interest Policy.
- (h) "President" and "Treasurer" shall refer to the corresponding Officers of Wikimedia District of Columbia, as defined in Article VII of the Bylaws.
- (i) "Charitable Purpose" shall refer to the purpose of Wikimedia District of Columbia, as defined in Article II of the Bylaws.
ARTICLE III - APPROVAL OF EXPENSES
1. Approval of Expenses. All claimed expenses shall be subject to approval by Wikimedia District of Columbia prior to reimbursement. No claimed expense shall be reimbursed unless and until such approval is granted.
2. Authority to Approve Expenses. All expenses shall be approved by one of the following methods:
- (a) By a resolution of the Board of Directors of Wikimedia District of Columbia;
- (b) By a decision of a person to whom the authority to make such decisions has been delegated by a resolution of the Board of Directors;
- (c) By a decision of the President pursuant to the applicable provisions of the Delegation of Authority Policy; or
- (d) By a decision of a person other than the President, to whom the authority to make such decisions has been delegated pursuant to the applicable provisions of the Delegation of Authority Policy.
3. No Self-Approval. No person shall approve for reimbursement an expense incurred or claimed by that same person, notwithstanding any authority to approve expenses which said person may otherwise hold.
4. Rationale for Approving Expenses. When determining whether to approve an expense, the person or persons responsible for approving it shall consider:
- (a) Whether the expense is consistent with the Charitable Purpose; and
- (b) Whether the expense is reasonable.
5. Unallowed Expenses. No Grant-Related Expense, Prohibited Expense, or Self-Dealing Expense shall be approved for reimbursement.
ARTICLE IV - EXPENSE CLAIMS
1. Submission of Claims. All claims for reimbursement of expenses shall be submitted to the Treasurer.
2. Deadline for Claims. Any claim for reimbursement of an expense must be submitted no later than thirty (30) calendar days following the date on which the associated expense was incurred. In the event that reimbursement for multiple expenses is requested in one submission, the deadline shall be calculated based on the earliest of the included expenses.
3. Form of Claim. An expense claim shall consist of a completed Expense Claim Form, together with such supporting documentation as necessary to verify the claimed expenses.
4. Method of Submission. Expense claims shall be submitted in writing. The Treasurer may, at his or her discretion, accept an electronic copy of of an expense claim in lieu of a physical copy, in which case such electronic copy shall be considered equivalent to the corresponding physical copy.
5. Supporting Documentation. Expense claims shall be accompanied by receipts for any individual expense exceeding the sum of five dollars ($5). Should a receipt not be available, the claim shall be accompanied by a full explanation of the expense and an explanation as to why the receipt is unavailable.
6. Form of Receipts. All receipts must include the name of the vendor, the location, the date, and the dollar amount. The following forms of receipts are considered acceptable:
- (a) Original receipt completed by the vendor;
- (b) Claimant's copy of credit card slip; or
- (c) Claimant's credit card billing statement.
7. Incomplete Claims. Any expense claim that is incorrect, incomplete, or lacks acceptable supporting documentation shall be returned to the person submitting such claim.
ARTICLE V - REIMBURSEMENT PROCESS
1. Verification of Approval. Upon receiving a claim for reimbursement of an expense, the Treasurer shall request approval of said expense, as described in Article III hereof.
2. Pre-Approved Expenses. The Treasurer is not required to seek approval for any expense where prior documentation of such approval exists at the time the claim is received.
3. Approved Expenses. If a claim for reimbursement is approved, the Treasurer shall issue such reimbursement within thirty (30) calendar days of receiving notice of such approval.
4. Unapproved Expenses. If a claim for reimbursement is not approved, the Treasurer shall return the claim to the person submitting it, together with an explanation for why approval was not granted, within thirty (30) calendar days of receiving notice of such non-approval.