Refunding expense claims without errors or delays
Refund rules, receipts, two-person approval, bank transfer, waiving a claim as a donation: an expense claim procedure the whole board understands.
One member pays for the party shopping, another for the petrol on a trip, a third buys the materials for a workshop. Each time, the association owes them the money back. Without a clear procedure, receipts get lost, refunds drag on, and the treasurer ends up no longer knowing what has been paid.
Note de frais
Demandeur. Nom : [nom et prénom] — Fonction : [fonction] — Association : [nom de l'association]
Détail des frais. Date — nature — n° de justificatif — montant
Total et pièces justificatives. Montant total à rembourser : [montant] euros. Nombre de justificatifs joints : [nombre].
Certification et signature du demandeur. Je certifie sur l'honneur l'exactitude des informations ci-dessus, la réalité des dépenses engagées pour l'association et je joins les justificatifs correspondants.
What is an expense claim in an association?
An expense claim is the request a member makes to be refunded for something they paid for out of their own pocket, on behalf of the association. It brings together three things: who paid, what for and why, and proof of the expense.
It should not be confused with:
- an invoice addressed to the association, which the treasurer pays directly to the supplier;
- a cash advance handed to a member before a purchase;
- pay: a volunteer is not paid, only refunded for what they actually spent.
That last point matters. A refund with no receipt, or one higher than the real expense, is no longer a refund of expenses: it is a sum paid to a member, with the tax and social security questions that raises. So the safest rule is also the simplest: refund to the exact euro, against a document.
What gets refunded (and what does not)
Expenses incurred for the association are refunded: purchases for an event, transport for an assignment, equipment. Set the rules once, at board level, and make them known:
- who may commit to an expense, and up to what amount without prior approval;
- excluded expenses (personal meals, alcohol outside an event, and so on);
- the deadline for submitting an expense claim after the expense;
- the scale for trips made in a personal car, if you use one.
For car journeys, do not pick a rate at random: the French tax authorities publish mileage scales every year. Use the one that matches your situation, and write the route, the distance and the reason for the trip on the expense claim.
Write these rules on one page, have them adopted at a board meeting and record them in the minutes. The day a claim is turned down, it is no longer the treasurer's opinion against the member's: it is the rule that was voted.
The receipt, always
No receipt, no refund. A till receipt or an invoice, legible, showing the date, the supplier and the amount. The simplest approach: photograph it straight away, before it fades or disappears into the bottom of a pocket.
A few cases come up often:
- the card payment slip alone is not enough: it proves a payment, not what was bought;
- the receipt mixes personal purchases with the association's: the member circles the relevant lines and claims only their total;
- the receipt is lost: ask the shop for a duplicate. Failing that, the board decides, in writing, whether it accepts a signed statement from the member. This must remain an exception.
Expense claim template for an association
An expense claim fits on one page. Here is an outline to use as it stands, on paper or in a spreadsheet.
Template translated for reference: the document you file or sign in France must be written in French.
| Heading | What to fill in |
|---|---|
| Claimant | Surname, first name, role in the association |
| Date of the expense | Day of the purchase (not the day of the claim) |
| Purpose | Event or project concerned |
| Supplier | Name of the shop or service provider |
| Type | Shopping, transport, equipment, printing… |
| Amount | Sum paid, all taxes included |
| Receipt | Till receipt or invoice attached, numbered |
| Refund method | Bank transfer (attach your bank details, known in France as a RIB) or waiver of the refund |
| Claimant's signature | Date and signature |
| Approval | Approver's name, date, signature |
| Payment | Date and reference of the transfer |
If a member submits several expenses for the same event, a single claim is enough, with one line per receipt and a total.
Two people to approve
The most important rule: the person who asks for the refund is not the one who approves it. The treasurer does not approve their own expense claims; the president or another board member does. This principle protects everyone, starting with the treasurer.
For each claim, check:
- that the expense falls within the rules that were set;
- that the receipt matches the amount claimed;
- that it has not already been refunded.
Pay quickly, trace everything
Refund by bank transfer, from the association's account, with a reference that lets you find the claim again. Avoid cash refunds. A quick refund means a member who will pay up front again next time.
Each expense claim, its receipt and its transfer must be retrievable together, when the accounts are closed as well as at the handover to the next treasurer.
An example: the shopping for the start-of-year party
An association's board has set three rules: prior approval above €50, claim submitted within 30 days, refund within 10 days of approval.
Inès, who is in charge of the event, gets the president's approval for a shopping budget of €200. On Saturday she pays €187.40 at the supermarket, including €6.90 of personal purchases on the same receipt.
- She photographs the receipt, circles her personal purchases and submits a claim for €180.50 on Monday.
- The president checks: the expense was authorised, the total claimed matches the lines on the receipt, and no claim already exists for this purchase. He approves it.
- The treasurer transfers €180.50 on Thursday, with the reference "NDF-014 soirée de rentrée".
- The claim, the receipt and the line on the bank statement carry the same number.
Four days, three people, and an expense the next board will understand without having to ask.
Managing an association's expense claims: the checklist
Before the start of the academic year, check that each point has a written answer:
- the refund rules have been voted by the board and are available to all members;
- a spending ceiling without prior approval is set;
- a submission deadline is set, and members are reminded of it before each event;
- the person who approves the treasurer's claims is named;
- the bank details of each refunded member are kept with their first claim;
- claims are numbered, and the number appears in the transfer reference;
- receipts are archived in the same place as the claims;
- pending claims are reviewed at every board meeting;
- before the accounts are closed, no claim from the financial year is still pending.
Waiving the refund: a donation to the association
A volunteer may choose not to be refunded and to leave the money with the association. If the association is of intérêt général (recognised as serving the public interest, a status defined by French tax law), this abandon de frais (waiving an expense claim as a donation) is treated as a donation (article 200 of the French General Tax Code): the volunteer receives an income tax reduction of 66% of the amount, within the limit of 20% of their taxable income.
Conditions:
- the expenses were incurred for the association's activity and are supported by receipts;
- they are recorded in the association's accounts;
- the volunteer expressly waives the refund, in writing on the expense claim;
- the association issues them a reçu fiscal (tax receipt).
Example: a volunteer who pays income tax waives the refund of €120 of expenses backed by receipts. Their tax reduction is €79.20; the expense actually costs them €40.80.
Not all student associations serve the public interest in this sense: check before issuing a tax receipt.
Frequently asked questions
Can an expense claim be refunded without a receipt?
As a matter of principle, no. Without a document, the association can prove neither that the expense was real nor that it was linked to its activity. If the board accepts an exception, it decides so in writing, for a limited amount, and records it in the minutes of the meeting.
What is the deadline for submitting an expense claim?
No legal text sets a deadline specific to associations: it is for the board to decide. A short deadline, of about a month, avoids illegible receipts and expenses that resurface after the accounts are closed. At the end of the financial year, set a firm cut-off date.
Can the treasurer refund themselves?
They can be refunded like any other member, but they do not approve their own claim. Another board member, most often the president, checks and approves it. The transfer can then be prepared by the treasurer.
Do you need software to manage expense claims?
No. A shared outline, a shared folder for receipts and a numbering system are enough for a small association. A tool becomes useful when claims run into the dozens and several people approve them.
With toGaether
In toGaether, the member submits their expense claim with a photo of the receipt; the amount and the date can be read automatically from the receipt. The claim is approved by a board member other than its author: the application will not let a treasurer approve their own claim. The refund is traced through to the transfer, and a waiver of the refund is recorded on the claim.
For the wider picture, read keeping the books of a student union.
This article gives general guidance; your association's refund rules are those set by your board.
