Page 140 - 2021bogOrientationManual
P. 140

c.     Budget Line Item. In addition to the limitations of these policies,
                                                officers are required to limit reimbursement in accordance with the
                                                line items established in the budget. If at any time it appears that
                                                expenses will exceed the line item, the officer will be required to
                                                seek and justify a line item increase from the Board of Governors.
                                         d.     Exceptions to  General Policies.  Officers’ meals will be
                                                reimbursed up to $60 per person per day, for a maximum of $120
                                                per day. Expenses incurred as part of group meal functions will
                                                not be subject to this limitation.
                                         e.     Meeting Registration Fees.  Meeting registration fees for the
                                                officers and their spouses/guests will be reimbursed.
                                         f.     Entertainment.  Reasonable entertainment charges, if directly
                                                related to the meeting, will be reimbursed.
                                         g.     Recreation.  Recreational activities, if scheduled  as part of  the
                                                official meeting program, will be reimbursed for the officer and
                                                his/her spouse/guest.
                                         h.     IRS Rules. The LSBA shall issue a Form 1099 to the officer for
                                                spouse/guest  travel expenses reimbursed  during the previous
                                                calendar year. As per the IRS guidelines, the following items are
                                                included in the Form 1099 calculation:
                                                      Spouse/guest airfare;
                                                      Spouse/guest only automobile travel or cab fare;
                                                      50 percent of all non-group meals consumed by officer and
                                                       spouse/guest;
                                                      spouse/guest entertainment charges;
                                                      spouse/guest meeting registration fees; and
                                                      other expenses which can be calculated on a per person
                                                       basis.
                                         i.     Compliance. Unless specifically excepted above, the officers will
                                                comply with the reimbursement policies and procedures contained
                                                herein.

                          7.     Staff.  Members of the staff of  the Louisiana  State Bar Association will be
                                 reimbursed for travel as per these standards:
                                         a.     Annual Meeting.  Staff members selected  to  handle on-site
                                                responsibilities for the Annual Meeting will be reimbursed as per
                                                the standards established in advance by the Executive Director.
                                         b.     Spouse/Guest Expenses.  With  the exception of  the executive
                                                director as outlined in Section 6, expenses for spouses/guests of
                                                staff members will not be reimbursed.
                                         c.     Telephone Calls. In order to maintain contact with their homes
                                                when out  of town, staff  members are authorized  to make one
                                                personal call per day at LSBA expense. Calls will be of reasonable
                                                duration.
                                         d.     Calls to LSBA. When calling the LSBA from out-of-town, staff
                                                members will utilize the toll-free number.



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