ACCOUNTABLE PLAN FOR TRAVEL EXPENSES FOR UNCOMPENSATED BOARD MEMBERS PROCEDURE

According to IRS requirements for Uncompensated Board Members who receive travel reimbursement, it is the belief of the Department of Natural Resources that the following boards qualify within the guidelines of an Accountable Plan:

1. Recreation & Resource Commission
2. Forestry Advisory Council
3. Ohio Geological Survey Advisory Council
4. Ohio Parks & Recreation Council
5. Ohio Water Advisory Council
6. Oil & Gas Commission
7. Ohio Soil & Water Conservation Commission
8. Coastal Resources Advisory Council
9. Waterway Safety Council
10. Wildlife Council
11. Natural Areas & Preserves Council
12. Civilian Conservation Corps Advisory Council
13. Unreclaimed Strip Mine Board
14. Recycling and Litter Prevention Advisory Council

The board members must qualify within the guidelines of an accountable plan by fulfilling the three IRS guidelines in the following manner:

Requirement A

The expenses must have a business connection--that is, the traveler must have paid or incurred deductible expenses while performing services as a member of the board or commission. Response-The Department of Natural Resources only reimburses actual costs for travel for members in performance of his/her duties as a board member. No additional cost is allowable.

Requirement B

The traveler must adequately account to the agency, board, or commission for these expenses within a reasonable period of time. Response- Travelers are required to complete and sign a State of Ohio Travel Expense Report itemizing all travel costs, date of travel, time of travel, etc. This form serves as a statement of expense. In most cases, reimbursement is within State of Ohio instate travel rules which are lower than Federal allowances. In the few cases where reimbursement exceeds State of Ohio instate travel rule, the traveler is required to submit actual receipts for costs of travel. The receipts serve as documentary evidence. Only actual costs are reimbursed. Prompt Payment guidelines call for reimbursement to be made within 30 days.

Requirement C

The traveler must return any excess reimbursement allowance within a reasonable period of time. Response- The Department of Natural Resources reimburses for actual cost of travel. No allowance before travel is allowed. In the unlikely event of an overpayment, the traveler is required to make immediate restitution to the State of Ohio.

All individuals making travel reimbursement payments to uncompensated board members must strictly adhere to the procedures listed above. All reimbursements falling within these guidelines shall be processed with object code 147 EX. As a result of compliance with this procedure, OBM State Accounts will not issue 1099 forms to individuals on the aforementioned boards. If there is no overnight stay, meal costs must be charged to object code 147 95, thus incurring a 1099. Compensated board members (those on the state payroll) should be coded to regular travel object codes (object class 23).

Should any situation arise which may fall outside these guidelines, the division/office fiscal officer must contact the Office of Budget and Finance for assistance before using object code 147 EX.