Reimbursement of Expenses
FPA members (and non-members) may incur costs on behalf of the Association. The costs must be reimbursed.
Reimbursable expenses
Only items that are a) approved by the FPA membership in a vote, or b) within a member’s pre-authorized spending authority will be considered for reimbursement. The expense must be clearly to the benefit of the association, and not to that of the member.
Planned Expenses
If there is to be a gap between incurring the cost and making the reimbursement, then generally accepted accounting practices would suggest that the award be recorded as a liability and then charged to the appropriate account when money is actually paid out. As we are not bookkeepers, we will just record the payout to a “Valeurs disponsible” account and the appropriate expense account.
Bookkeeping for Expenses
Create a transaction charging the expense amount to the appropriate account, offset against the account providing the funds. Any fees involved should also be added to the transaction.
Normally a Github issue is created for each payment.