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Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act by Steve Dawson

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APPENDIX C The Expense Reimbursement Policy

inline SAMPLE EXPENSE REIMBURSEMENT POLICY 1

Policy Statement

It is the intent of the governing body of ____________ to provide company-issued credit cards and/or bank account–related debit cards for official company use only.

Scope

This policy applies to any and all employed staff, owners, and/or members of the governing body and to any and all usage of the company-issued credit or debit cards and/or cash advances issued for company-related travel.

Authorized Uses

Authorized uses of the company-issued credit or debit cards are as follows:

Travel Costs

  • Airfare
  • Lodging
  • Shuttle service
  • Rental vehicles
  • Gasoline for rental vehicles
  • Meals, documented as outlined in this policy

Purchases

  • Office supplies
  • Other expenses when the purchase order process is not available

Unauthorized Uses

Unauthorized uses are any personal charges whatsoever, including but not limited to personal meals, personal telephone usage, in-room movies, and in-room minibar usage detailed on hotel room bills.

Violations

The initial violation of the provisions of this policy will result in the removal of the privilege of use for a period of six months and a formal reprimand. Violations related to failure to provide supporting documentation will result in the charge being considered personal and thus subject to refund to the company. A second violation will result in ...

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