Forensics Journal - Stevenson University 2013 | Page 42

FORENSICS JOURNAL

Expense reimbursement frauds occur when false or inflated expenses
are listed as legitimate expenses on the expense report. There are
four types of expense reimbursement schemes: reimbursed personal
expenses, overstatement of expenses, false expenses, and duplication
of expenses. While there are a variety of schemes and many of these
schemes can be difficult to discover, a few simple controls will allow
the Board to deter the majority of reimbursement schemes.

Barrett, David B., Peter F. Crossing, and Todd M. Johnson.” Missiometrics 2005: A Global Survey of World Mission.” International
Bulletin of Missionary Research 1.29 (2005): 27-30. Print.

The first step is to establish a reimbursement policy describing the
types of expenses that are reimbursable, the maximum amount allowable for any expense type, and a period in which the expenses must be
submitted for reimbursement. In addition, the policy should clearly
and explicitly state that expenses will be reimbursed only with original
receipts with no exceptions. Original receipts detailing the purchased
items are important since unscrupulous staff members might attempt
to submit photocopies, stubs, or even fake receipts for reimbursement.
Once the policies are in place, the church should establish standard
and detailed expense report forms to include original supporting
documentation, dates and times of expenses, payment methods,
descriptions, and the purpose of the expense. Expense reports must
be reviewed and signed by two independent Board members prior to
the actual reimbursement to the member claiming the expense.

Johnson, Clark C., Michael K. Kim, and John L. Tate. “Expert
Reports.” Litigators on Experts: Strategies for Managing Expert Witnesses from Retention through Trial. Ed. Wendy Gerwick Couture and
Allyson W. Haynes. N.p.: American Bar Association, 2010. 144-167.
Print.

Barrett, David B., et al. World Christian Trends, Ad 30-Ad 2200:
Interpreting the Annual Christian Megacensus. Pasadena, California:
William Carey Library, 2001. Print.

Schmidt, William E. “For Jim and Tammy Bakker, Excess Wiped
out a Rapid Climb to Success.” The New York Times. The New York
Times, 16 May 1987. Web. 14 Sept. 2012. http://www.nytimes.
com/1987/05/16/us/for-jim-and-tammy-bakker-excess-wiped-out-arapid-climb-to-success.html?pagewante d=all&src=pm.
United States, Internal Revenue Service. Publication 526 (2010),
Charitable Contributions. Washington DC: n.p., 2010. Print.
Tarm, Michael. “Muslims Targeted In $30M ۞