[KPFARS-Members] Members Incidental Expense Reimbursement

[Alfred Low-Beer]

Yesterday, at the April Business Meeting, the Squad approved reimbursing members for their incidental expenses. We have done this regularly for quite a few years. There was money set aside for this in our annual budget.  The program will work the same as it did last year.

For those who are new to the squad or do not recall how the program works, I will provide a brief overview.  The program is intended to reimburse you for some or all of the incidental expenses you may have incurred in calendar year 2017. The amount of the reimbursement you are entitled to is based on the LOSAP (Length of Service Award Program) points you earned last year.  It does not however impact in any way on the LOSAP program.  If you earned 100  or more LOSAP points last year, you are entitled to have up to $200 of  incidental expenses reimbursed.  If you earned 75 to 99 LOSAP points you are entitled to have up to $150 reimbursed.  If you earned 50 to 74 LOSAP points you are entitled to have up to $100 reimbursed.  If you earned 25 to 49 LOSAP points you are entitled to have $50 reimbursed.  If you earned 24 LOSAP points or less you are not entitled to any reimbursement of incidental expenses.

This is not a payment for services rendered.  This is only meant to reimburse you for incidental expenses you have actually incurred.  Such items may include mileage you drove in your own vehicle in responding to squad calls, meetings, and other squad business (at the rate of 14 cents per mile); washing and other maintenance of squad issued uniforms, etc.; EMS related education and meetings you attended at your own expense; and equipment you purchased  on your own exclusively for your use while on squad business (such as blue lights, boots, etc.).  It does not include items the squad reimbursed you for pursuant to an expenditure that was appropriately approved by the squad and for which you provided a receipt.

These incidental reimbursements cover, just that, incidental expenses that you may incur as a squad member.  Reimbursements for other items that you may purchase  on behalf of the squad should be pre-approved either by a vote of the squad or by the person or persons authorized to approve such an expenditure.  This is done by completing a reimbursement form, having it signed by the  officer(s) authorizing the expenditure and including a copy of the receipt.  For example, if you take an EMT course, the cost of the text book, if you paid for it, may be reimbursed by the squad.  You would have to complete a reimbursement form  (not the attached incidental form)  have it signed by both the president and the chief (all educational expenses must be approved by both the president and the chief, other items may require only one signature), attach a receipt and provide it to the squad treasurer.  Expenditures approved by squad vote do not need any signatures and should be presented to the squad treasurer.  All such expenditures must be supported by a receipt.

You do not need to provide the squad with a list of these incidental expenses as we will not track them.  You should, however, maintain a list of them for tax purposes.  As the squad is reimbursing you for the items, you cannot deduct them as a charitable contribution or otherwise.  However, if your  incidental expenditures exceed the amount you were reimbursed by the squad, you can deduct the excess amount as charitable contributions to the squad.  As the amount of $200 is less than the IRS reporting threshold of $600, you will not receive a 1099 from the squad.  However, in the unlikely event that we do reimburse you for more than $600 for items that are not documented with a receipt, we will issue you a 1099-MISC.   In the unlikely event that you did not incur incidental expenses in the amount you are entitled to, you should only request the amount for the expenses you actually incurred.  If you leave the amount blank on the form we will complete it at the maximum amount you are entitled to.  If you receive more money than the amount of expenses you incurred, you may return the excess amount; otherwise you should report the excess to the IRS as income.   This is not intended to be tax advice, and if you feel the need for such advice, please contact a knowledgeable attorney or accountant.

Please place all reimbursement forms in the president's box.  Please try to do so before May 31st.  We will try to process them as quick as we can.

If you have any further questions, please contact me.

Thanks.

Alfred Low-Beer

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