Do NOT give the leftover funds in an AR plan to any staff person! by: Vickey
I am assuming that you have a proper accountable reimbursement policy set up. If not...those pastor expenses could be considered taxable income in some instances.
If you have an ARP in place ... Do Not give the leftover monies in your accountable reimbursement plan to any staff person including the minister at the end of the year.
It would null and void your whole policy and you would have to include all reimbursements for the year on a W-2 as income.
See more on how to properly set up and administer an Accountable Reimbursement policy in my eBook titled: "Minister Compensation and Taxes".
It is part of the Church Accounting Package found under "Packages" in the top navigation.