Ministerial Reimbursement Form Instructions
Update 08/18/2009 SK
General Form Information:
This form is to be used by all Appointees and Field Specialists. Providing this information is not only for
reimbursement purposes, but for the Church's compliance to IRS rules. The following instructions describe
electronic reporting for monthly reimbursement of Ministerial Expense.
The electronic version of the Ministerial Reimbursement Form is made up of three (3) worksheets:
1 Expense Detail - To report all individual transactions to be reimbursed.
2 Mileage Log - To report mileage when you must use your personal vehicle for business.
3 Reimb Request - Summarizes all entered detail in the Instructions, Expense Detail and Mileage Log Worksheets.
You should never key any amount directly into the Reimb Request worksheet.
FIRST TIME Use of the Ministerial Reimbursement Form
1. Data to have available before you start:
Minister ID #
Mileage of Church Owned Vehicle (broken down in Business, Commuter, & Personal miles)
Mileage of Personally owned vehicle used for business
Budget amounts for Ministerial Reimbursement
Budget amounts for Education Reimbursement
Monthly Expenses with receipts
2. Retain an unchanged copy of this form.
Select 'File', 'Save As' and save this file with your name, and the year and month you are reporting. Example: Smith
200905. This will assure that your files will be saved in year and month order.
3. Run the Begin Month Macro,Ctrl Shift "M" (Hold down the Ctrl and Shift keys while typing M) to prepare the
worksheet for receiving data.
FIRST TIME entering mileage on a church owned vehicle, new or previously used
a) Be sure you have named your file and have run the Beginning of the Month Macro (Ctrl Shift "M" )
b) If this is your first church owned vehicle or a replacement of a previous vehicle, enter the beginning odometer reading in the
New Odometer Reading cell below.
New Odometer Reading:
Run the macro Ctrl Shift "G" now to get the miles recorded in the Vehicle Mileage section of the Reimbursement Request tab
for Beginning Odometer.
c) If this is to enter the mileage from a new vehicle that replaces a previous church owned vehicle, then enter the mileage
pertaining to the old vehicle in #5 of the Procedures below, then run the Ctrl Shift "N".
IMPORTANT: After you run this macro, go back to #5 of the Procedure section and enter the mileage from the new vehicle.
To enter year-to-date expenses when you begin using these forms mid-year.
Enter the total expenses for the year up to this month's MRR.
Year-to-date MRR expenses:
Year-to-date MAR travel/lodging:
Nov-Oct YTD Business Mileage:
Nov-Oct YTD Commuter Mileage:
Nov-Oct YTD Personal Mileage:
Run Ctrl Shift "E" macro to enter these expenses on the expense detail report.
Procedure for starting a new fiscal year:
Perform step #1 and #2 of the Monthly Data Entry Procedures below.
Run the Ctrl Shift "S" macro to reset the budget accumulations for the new year
Enter your budget amounts for the new fiscal year in the appropriate blanks below:
Enter your MRR budget amount total for this year
Enter your educational contingency budget amount total for this year, if any
Monthly Data Entry Procedures:
Open the Ministerial Reimbursement Request spreadsheet as saved from the previous month.
1. Select 'File', 'Save As' and save this file with your name, and the year and month you are reporting. Example:
Smith 200705. This will assure that your files will be saved in year and month order.
As you use this worksheet regularly, renaming will preserve previous monthly reports.
2. Run the Begin Month Macro when you are ready to start a new month. It is run by entering
Ctrl Shift "M" (Hold down the Ctrl and Shift keys while typing "M"). The New Month Macro
performs these important tasks:
a) It updates the prior expense total on the MRR Budget Report section of the Reimbursement Request tab to reflect the
correct YTD expense balance.
b) It updates the previous balances on the Vehicle Mileage section of the Reimbursement Request.
c) It resets the Expense Detail and Mileage Log pages, preparing them for the entry of new data.
d) It updates the previous YTD mileage with the current YTD mileage in the Vehicle Mileage section of the Reimbursement
3. ONCE A YEAR TASK
DO THIS STEP ONLY AFTER THE OCTOBER MRR REPORT IS COMPLETED
Mileage is tracked from November 1 to October 31 each year. Once the October report is
complete, answer the following questions:
Do you have evidence to support these mileage figures? (Yes or No)
If yes, is the evidence written? (Yes or No)
Do you have another vehicle available for personal use? (Yes or No)
a) Print the Car Mileage Report by entering Ctrl Shift "H", sign it and send to Shawn Mallas in Payroll.
b) Save the report as if you were ready to start entering for your November report.
c) Run the Begin New Month macro Ctrl Shift "M".
d) Once printed, run the Mileage Reset Macro to reset the previous mileage to zero. It is Ctrl Shift "A".
WARNING!! DO NOT ENTER THE NEXT THREE LINES UNTIL YOU HAVE RUN THE BEGIN MONTH
MACRO FOR THE PRIOR MONTH!
4. Enter the following information:
Month of This Report
Year of This Report
Have you included receipts for all expenses over $25? (Y or N)
APOSTLE USE ONLY For Field Contingency - Enter Field Number
5. It is the responsibility of each individual minister to maintain detail trip and mileage records for IRS
Business Miles for the Month:
Commuter Miles for the Month:
Personal Miles for the Month:
Begin entry with the Expense Detail and Mileage Claim Worksheets.
IRS figures that may change each January 1st - watch for notices from Fiscal Services and HR:
$0.440 Current Mileage Rate, Watch for changes on January 1st of each year
$0.250 Personal Use Mileage Rate, Watch for changes on January 1st of each year
5,000 Yearly Personal Miles Allowance by the Church
6. Enter all expense transactions in the Expense Detail worksheet individually. Select appropriate 'Meal Type'
and 'Account' codes and enter into the columns.
These account codes are included as a drop down list in column I. To use, highlight the cell in Column I opposite your
expense and click the arrow on the right; select from the list and the number will appear in the account column and be
translated onto the Reimbursement Request form.
NOTE: Summary totals WILL NOT flow to the Reimbursement Request worksheet if proper account codes are not entered.
The result is they WILL NOT be paid.
The following is a list of the account codes:
20 Tires (Minor under $50.00)
25 Maintenance (Minor under $50.00)
30 Air Travel
35 Taxi, Bus, Parking, Road Tolls, Car Rental
40 Meal Expense
45 Lodging Expense
50 Conference Registration
55 Ministerial Books and Tapes
60 Miscellaneous Expense
65 Long Distance Phone Calls
68 Cell Phone Charges
70 Office Supplies
75 Miscellaneous Supplies/Exp
80 Tires/Auto License (Over $50)
85 Repairs/Maintenance (Over $50)
90 MAR/MACM/MEADS - Books
95 MAR/MACM/MEADS - Travel & Lodging
100 Continuing Ed (Ed. Contingency) - Tuition & Books
105 Continuing Ed (Ed. Contingency) - Travel & Lodging
Enter the following lines with negative amounts.
200 Cash Advances from IHQ
Field Specialists use:
203 Received from Jurisdictions/Others
205 Received from Jurisdictions/Others
7. For International Headquarters Ministers Only:
The space below is provided for reimbursement of Team and other non-MRR expenses. You may enter these items below,
remembering to list individually. These items must have approval from the appropriate Team Leader before they are paid.
Please attach the approval; an e-mail copy is appropriate.
Authorized IHQ Team Expenses (limited to 5 entries):
Description Account # Amount
8. If needed, fill out the Mileage Log form. This is provided for ministers that are using their
personal vehicle for church business. The total of the mileage will be carried forward to the Reimb Request
spreadsheet. Make sure you have the correct 2007 IRS mileage rate entered in #5 above.
9. To print these reports, use the macro: Crtl Shift "P".
Print the reports and send the original to your supervisor for a signature. At the same time send a copy with the receipts
attached to Fiscal Services for processing. Forward the one signed by the supervisor to Fiscal Services when it is received.
Payment Process and Policy:
● E-mail as an attachment, Fax, or Mail the worksheet to Fiscal Services.
e-mail address: MinisterialReimbursement@cofchrist.org
fax: (816) 521-3094
mail to: Fiscal Services, Community of Christ, 1001 West Walnut, Independence, MO 64050
● If you have changed your e-mail address or bank information, send this information to
Fiscal Services: MinisterialReimbursement@cofchrist.org. The HR and MRR systems are not connected so the information
sent to one will not transfer to the other.
● You will receive an e-mail confirmation of the deposit as soon as it is processed.
Your report and receipts must be received by Fiscal Services within two months of the end of the reporting period.
● If special arrangements are not made and the Ministerial Reimbursement Request is not received by the end of 60
days, reimbursement can still be made; but in accordance with IRS rules, it will be provided as income to the
employee and will be taxable. These amounts will be added to the minister's next scheduled payroll.
● To facilitate accurate expense tracking by the World Church, all Ministerial Reimbursement Requests must be
submitted within six (6) months of the end of the month. Reimbursement requests received after the six-month
deadline will not be processed.
● If you have any questions about the process, procedures or policy of the Ministerial Reimbursement, please contact
Fiscal Services, Cheri Stark x1390 or Greg Booth x1406.
Expense Detail Report
updated 01/10/2008 SK
List all expenses individually on this form
Field #: 0
Name: 0 Month: 0 0 Minister Number: 0
( Month) ( Year )
These Columns for Meal Expense
Date Description Location Persons Involved Meal Type Amount Account
or Nature of Work
FOR APOSTLE USE ONLY: FOR ENTRY OF EXPENSES CHARGED TO CONTINGENCY FUND
Total Receipts Due 0 Totals $ -
Vehicle Mileage Log - Not For Use with Church-Owned Vehicle Mileage
Name: 0 Month of Report:
Destination Business Miles
Date (City, Town or Area) Purpose this trip
0670362f-5387-4572-81fb-82ae9c040cf1.xls Mileage Log of 7 11/15/2010 11:01 PM
MINISTERIAL REIMBURSEMENT REQUEST
Name: Month: Year: Minister Number:
Ministerial Expenses Undistributed Minister Expense
Automobile Expense 80 Tires/Auto License (Over $50) 7308 $ -
10 Gasoline 7300 $ - 85 Repairs/Maintenance (Over $50) 7312 $ -
Mileage $0.440 7302 $ - 90 MAR/MACM/MEADS - Books 10-22610-6295 $ -
15 Oil/Wash 7304 $ - Total Undistributed Minister's Expense $ -
20 Tires (Minor Under $50) 7308 $ -
25 Maintenance (Minor Under $50) 7312 $ - IHQ TEAM EXPENSES/Local Jurisdictions
Personal Miles over 5,000 7316 $ - Authorized Charges to Minister's IHQ TEAM
Total Automobile Expense $ - 68 Cell Phone Charges 6325 (No J/L) $ -
75 Miscellaneous Supplies/Exp 6315 (No J/L) $ -
Travel and Meal Expense $ -
30 Air Travel $ - $ -
35 Taxi, Bus, Parking,Tolls,Car Rental $ - $ -
Total Transportation Expense 7350 $ - $ -
40 Meal Expense 7354 $ - Total Charged to Minister's IHQ TEAM $ -
45 Lodging Expense (Receipt Required) 7358 $ -
Authorized Charges to Other IHQ TEAMS/Contingency Funds
Ministry Development Expense 65 Long Distance Phone Calls 10-24310-6325 $ -
50 Conference Registration $ - 70 Office Supplies 10-24330-6290 $ -
55 Ministerial Books and Tapes $ -
Total Ministerial Expense 7362 $ - 311 Internet 6320 $ -
95 MAR/MACM/MEADS - Travel & Lodging 7371 $ - 330 Air Trvl/Taxi/Prkg/Tolls/Rental 6180 $ -
100 Continuing Ed (Ed. Contingency) - Tuition & Books 7372 $ - 345 Lodging/Meals 6180 $ -
105 Continuing Ed (Ed. Contingency) - Travel & Lodging 7373 $ - 360 Misc Expense 6315 $ -
60 Miscellaneous Expense 7366 $ - 368 Cell Phone Charge 6325 $ -
110 Internet 7366 $ - 370 Office Supplies 6290 $ -
392 Off Sup - Electronic Equip 6292 $ -
Total Ministerial Expenses For the Month $ - Total Charged to Other IHQ TEAMS $ -
Receipts Reimbursement Request Summary
Net Minister's Expense for Month $ -
200 Cash Advances from IHQ 10-00000-3094 $ - Total Undistributed Minister's Expense $ -
Reimbursement Due $ -
Field Specialist: Reimbursement (Local or IHQ Budget) $ -
203 Received From Jurisdictions/Others 10-20150-7366 $ -
Total Reimbursement Due Minister $ -
Appointee: Receipts over $25 are required.
205 Received From Jurisdictions/Others 10-20001-5045 $ - Are your receipts included?
Total Received This Month $ -
Net Minister's Expense for Month $ - (Signature)
MRR Budget Report Vehicle Mileage Prior Current Nov-Oct YTD Miles>5000
1. Approved MR Budget as of July 1 $ - Beginning Odometer
2. Expenses for Current Month $ - Business
3. Prior Total (Line 4 from prior month) Commuter
4. Total Expenses to Date $ - Personal
5. Current MR Budget Balance $ - Ending Odometer
6. Percent of Budget Spent #DIV/0!
Educational Contingency Budget Report (If Applicable) Administrative Supervisor's Signature:
1. Approved MR Budget as of July 1 $ -
2. Expenses for Current Month $ -
3. Prior Total (Line 4 from prior month)
4. Total Expenses to Date $ - (Signature)
5. Current MR Budget Balance $ -
6. Percent of Budget Spent #DIV/0! Date Adjustment
updated 01/10/2008 SK
ANNUAL MILEAGE SUMMARY FORM
Return to: Shawn Mallas in Fiscal Services by December 1st
Name 0 Date 0 0
THIS FORM NEEDS TO BE COMPLETED AND RETURNED IMMEDIATELY BY PERSONS
DRIVING CHURCH OWNED CARS.
1) Total Mileage vehicle was used November to October 0
2) Business miles included in Line 1 0
3) Commuter miles included in Line 1 0
4) Personal mileage included in Line 1 0
5) Do you have evidence to support these mileage figures? 0
If yes, is the evidence written? 0
6) Do you have another vehicle available for personal use? 0
7) Amount due for personal use of church vehicle: $0.00
8) Amount already reimbursed to church for personal use? $0.00
9) Amount due to church for personal use of church vehicle? $0.00
Signature Date 11/15/10