For expense reimbursements and charges on corporate credit cards, one of the most important things is that a supervisor needs to review and approve them. For a staff pastor, that supervisor may be the executive pastor or the senior pastor. For a senior pastor, a member of the board should be reviewing and approving those at least on a periodic basis—quarterly, for instance. That allows the “reasonable person” standard: if the supervisor looks at it and asks, “Why did you take the same person to lunch three times a week and submit it for expense reimbursement or put it on the corporate card?” that’s going to help cut down on that.
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