CMBA EXPENSE POLICY - Adopted July 18 2024

EXPENSE POLICY

It is the policy of the Cambridge Minor Baseball Association to reimburse all of it’s executive and volunteers using Association cheques for all bonafide business travel, meals, lodging, and other related business expenses that have been approved by the Treasurer and/or President.

The expenses must be incurred by the executive/volunteer in connection with the performance of their assigned functions, be proper business expenses directly related to the active conduct of Association business and be handled in accordance with this policy.

Examples of activities that may be applicable would be ICBA meetings, OBA meetings, EBLO meetings, tournament convening, etc.

PURPOSE

This policy provides the Executive and Board of Directors with guidelines, procedures, and responsibility for reimbursement for Association executives, directors, and volunteers for all ordinary, reasonable, and necessary travel and other business expenses incurred while performing Association business. For the purposes of this policy, ‘ordinary’ means usual and customary, directly connects with a specific business purpose, which is clearly explained and authorized.

Moreover, this policy is designed in compliance with the current Income Tax Act.

RESPONSIBILITIES

The executive, director, or volunteer is responsible for completing an expense report, supplying the necessary documentation and explanation, and forwarding the report and documentation to the treasurer.

The expense must be submitted to the treasurer within 30 days of the incurred expense.

The treasurer is responsible for the audit, final approval, and payment disbursement. One of the Associations signing authorities must be the second signature. All Association cheques require 2 signatures.

Expense reports submitted after 30 days will not be paid. Expenses submitted will be paid out no later than 15th of the month following the month they are incurred.

All executive, director, or volunteer travel must be approved in advance, in writing, by the President. The President’s travel expenses must be approved in advance, in writing, by the Vice President or Treasurer.

Original copies of expenses for travel shall be made available for review at the board meeting the following month and will be included in the financial report presented to the board by the treasurer.

PROCEDURES

RECEIPTS

Original receipts for expenditures are required under normal circumstances for all items.

For those items where an original receipt is not available, such explanation must be documented on the expense report

DOCUMENTATION

All receipts, accompanying explanations, must include the following details for each expenditure:

-How much

-The exact amount of each separate expenditure

-When – the date of the expenditure

-Where – the place (establishment, business, etc) and nature of the activity (lunch, etc)

-Why – the business purpose or the business benefit derived from the expenditure

-Who – the business relationship of the parties involved in the expenditure

ACCURACY OF THE REPORTS

The treasurer is responsible for ensuring all claims have proper receipts attached and that the expense items comply with approved budgets and are eligible under this policy.

Claims are to be amended in areas where they exceed guidelines, time periods, or non-approved items.

APPEALS

In the case of a refused submission, the claimant has the right to appeal to the Board of Directors at the next regularly scheduled Board of Directors meeting. Such appeals are reviewed in regards to the circumstances affecting the decision. For example, the reason for a delay if declined is because it is not submitted within the 30-day deadline.

Appeal requests should be made in writing to the Association secretary. If the claimant is unable to attend the next Board of Directors meeting, they may make a written request to the Secretary for an extension to a later meeting within the same fiscal year.

CHEQUE DELIVERY

Once the expense has been submitted, as outlined above, and received by the treasurer, the Association will issue the cheque within 4 weeks of the received date.

TRAVEL ADVANCES

Where the issuance of a travel advance is required for a CMBA executive who is going out of town for an extended period on Association business, travel advances must be submitted in writing. The request must include the payee information, the date, and the purpose of the trip must be indicated including the anticipated dates of departure and return. The request for an advance must include a full breakdown, where applicable, outlining the list of anticipated expenses.

All travel advance requests must be signed by the requestor.

Approvals must be signed by the Treasurer and the President. All President or Treasurer requests must be approved and signed by Executive Vice President and either the President or Treasurer, respectively.

When travel advances are requested – reconciliation of the advance and the corresponding actual receipts following the travel are required to be completed within 30 days.

ICBA/OBA MEETINGS

An executive member who has been requested by the President to attend an ICBA/OBA board meeting, Annual Meeting, or other special meeting – other than the Vice President Travel or EBLO Rep - that require travel will be reimbursed for the following:

-Accommodations based on double occupancy (if applicable, necessary for travel in excess of 120 km)

–Any charges to the room are the responsibility of the occupant

-Breakfast, lunch, and/or dinner – as appropriate to a maximum of $12 for breakfast, $15 for lunch, or $30 for dinner (or a total daily maximum of $57)

-Mileage to a maximum of $0.22 per kilometer where travel is in excess of 25 km

MEAL GUIDELINES

Reimbursement for meal expenses is permitted and authorized only under the following conditions:

• Meals where the travel involves an overnight stay as approved in advance

• Meals where the Director, volunteer, or employee is with an outsider whose presence has a legitimate business connected purpose

• No costs for alcoholic beverages will be reimbursed

• Executive members who are representing the Association at various league activities

TRANSPORTATION & LODGING

Business use of personal cars for Directors may be authorized and will be reimbursed in accordance with the existing mileage rates plus parking fees and tolls as noted above.

Mileage for any local travels (for example, ICBA meetings, OBA meetings, tournament convening, etc.) is reimbursed as per the mileage rates noted above at a rate of $0.22/km

There is no reimbursement for rental cars or taxis

There is no reimbursement for parent coaches and players to travel to league team events.

COACH & UMPIRE SUPPORT

• Coaches attending any courses as required by virtue of their coaching position will be reimbursed by CMBA for the cost of the course and the team will be invoiced the cost of the course

• CMBA will encourage and support all umpires to complete level 1,2, and 3 level certification and will provide reimbursement for these provided the umpires are scheduled to umpire with CMBA

o Level 4 and above umpire certification will be reviewed and approved by the Umpire in Chief and the President

• No Coach or Manager has approval to purchase equipment on behalf of the association.

Equipment requests should be directed to CMBA in writing to the VP of the division as well as the equipment manager for review and Board approval, as required.

PURCHASING POLICY

Wherever and whenever possible, feasible, and financially practical, purchases should be made by the CMBA under the following priorities:

-Sponsors of the Cambridge Minor Baseball Association

-Local Merchants

-Other suppliers

All purchases outside of what is considered usual and regular for the association (for example, house league jerseys, baseballs, tournament awards, etc) must receive prior approval of the Board of Directors at an Executive Meeting. Purchases should be made by the equipment manager.
Any costs which are incurred annually by CMBA, as noted above, do not require approval of the Board of Directors.

All bills that do not fall under the annual exception listed above, require approval for payment to be issued.

It shall be the policy of Cambridge Minor Baseball Association that at the end of the fiscal year, a minimum operating amount of $10,000.00 shall be available for the purposes of purchasing equipment, etc. prior to any registration fees being received.

REGISTRATION INCOME

Registrations will be completed through TeamSnap via credit card or EMT (or whatever registration platform CMBA elects to use in any given year).

In circumstances where there is an in-person registration being held, CMBA volunteers will assist members in registering online.

Should there ever be a need for cash – there will be a cash box requiring a sheet filled out and signed by a minimum of 2 directors. A detailed count will be required both at the beginning of and end of each session.

Should there be any payments made to CMBA by cheque, the player’s name will be written on the back of the check to assist in tracking any NSF charges. An NSF fee of $45.00 would be charged to the family should this situation arise.