每位總監在金錢花費上都必須小心謹慎，以便協助節約那些來至扶輪社所繳付會費的國際扶輪資金。您會接獲貴扶輪社及地區行政管理代表通知，您將由國際扶輪收到多少金額。

該核發預估撥配金額，會以您當地的幣值匯給您，以補助你執行主要任務所發生之費用。正當費用之補償，以核發撥配金額的最高金額為限。支出額度若超過最初的預算時，如果沒有事先的認可，將不會得到補償。

Each district governor is expected to conform to good business practices when expending monies, thereby helping to conserve Rotary International funds, which are derived from per capita dues payments by Rotary clubs. You will be advised by your club and district administration representative of the amount that you will receive from RI.

The approved estimated allocation from RI is remitted in your local currency, and it is intended to subsidize the costs incurred in fulfilling your essential responsibilities. You will be reimbursed for appropriate expenditures up to the maximum amount of the approved allocation. Expenditures beyond the initial allocation will not be reimbursed if prior approval has not been obtained.

經批准可補償的費用

Authorized Reimbursable Expenditures

在提交地區總監費用報告書給服務貴地區的國際扶輪辦事處時必須附上，欲從您的撥配金額內補償之費用單據。補償時，所有金額超過美金75元的花費及不論金額大小的住宿費用皆需附上收據。下列是經批准可補償的費用：

Documents of expenses to be reimbursed from your allocation are to be submitted to the RI office serving your district on the District Governor’s Expense Report. To be reimbursed, you must submit receipts for all expenses exceeding US$75 and all hotel accommodation, regardless of amount. The following are authorized reimbursable expenses.

助理總監的訓練及支援

Assistant Governors’ Training and Support

由國際扶輪而來的總監的預估撥配金額當中已包括了助理總監的訓練及支援資金。如果國際扶輪在5月15日以前收到該費用報告單，則這筆資金就會被加入最初支付給總監的70%撥配金額之內。這筆資金的使用明細必須詳細記載在助理總監訓練費用報告單內。如果這些資金沒有用於助理總監的訓練及支援的話，就必須退還給國際扶輪。

The governor’s estimated allocation from Rotary International will include funding for the training and support of assistant governors. This funding will be included with the initial 70 percent payment of the governor’s allocation if the expense statement is received by RI before 15 May. The use of this funding must be documented using the Assistant Governor Training Expense Statement. If these funds are not used for training and support of assistant governors, they will have to be returned to RI.

月報

Monthly Letter

印製及郵寄成本低廉的月報給地區各社社長和秘書所發生的費用是可以補償的。然而，你可能提高品質或增加發行量，對於此類額外費用國際扶輪是不予補償的。

Production and postage expenses are reimbursable for distributing an inexpensive monthly letter to the club president and club secretary of each club in the district. You may upgrade the production quality or increase the circulation, but such additional expenses are not reimbursable by RI.

郵資

Postage

一般通信所必需的及合理的費用是有所補償的。

Necessary and reasonable postage expenses for general correspondence are reimbursable.

文具及用品

Stationery and Supplies

關於文具、公務用信封、筆記本、其它辦公室供應品所必需及合理的費用是有所補償的。此類費用亦包括影印費用。

Necessary and reasonable expenses for stationery and envelopes required for correspondence, notebooks, and other office supplies are reimbursable. Photocopying costs are included in this category.

電話

Telephone

必要的及合理的電話、傳真和網際網路使用費用是有所補償的。

Necessary and reasonable expenses for telephone calls, fax transmissions, and Internet access are reimbursable.

旅行

Travel

下列活動相關必要及合理的差旅費用是有所補償的：

• 地區各社的公式訪問

• 安排及舉辦地區年會

• 安排及參加地區講習會議

• 以總監當選人身份安排及舉辦社長當選人訓練會議

• 汽車的費用是按照地圖指南以旅行的每英里/公里為基準

Necessary and reasonable travel expenses associated with the following activities are reimbursable:

• One official visit to each club in the district

• Arranging for and conducting the district conference

• Arranging for and attending the district assembly

• Arranging for and conducting the presidents-elect training seminar (PETS) as governor-elect

• Automobile expenses based on per mile/kilometer travel in accordance with geographic guidelines

請參考第十二章地區總監費用報告書表格的範本。

To review a sample of the District Governor Expense Report forms, please refer to chapter 12.

總監當選人訓練研習會

總監當選人可以申報補償參加總監當選人訓練研習會(GETS)與扶輪地帶研習會時所發生的費用(三天住宿費及兩天餐費)。可補償的額度就是按照召集人所提供的研習會實際費用。有關配偶出席總監當選人訓練研習會陸空交通費用是不包含在內的。總監當選人訓練研習會費用報告書及相關文件必須提交國際扶輪，您才會收到補償金額。國際扶輪在5月15日以前收到的費用報告書，將會加入到7月份的第一次撥配金額支票內。那些費用報告書在5月15日以後才收到的話，則會加入到最後30%補償費。

GETS

Governors-elect are eligible for reimbursement of expenses (three nights’ hotel and two days’ meals) incurred while attending the governors-elect training seminar (GETS) in association with a Rotary zone institute. Reimbursement rates are based on actual institute rates as provided by the convener. Expenses related to spouse attendance as well as air and/or ground travel to GETS is not covered. To receive reimbursement, GETS expense reports with documentation must be submitted to RI. Expense reports received by RI before 15 May will be added to the first allocation check in July. Those expense reports received after 15 May will be added to the final 30 percent reimbursement.

支出及補償地區總監的預估撥配金額

Disbursement and Reimbursement of District Governor’s Estimated Allocation from RI

由國際扶輪而來的地區總監的70%預估撥配金額將會在7月份的第一個星期內寄出。在沒有收到最初的70%使用費用報告單的証明文件之前，將不會支付額外的資金。若想補償剩餘的30%撥配金額，您必須先提交最終費用報告書及必要的相關文件。

Seventy percent of the district governor’s estimated allocation from RI will be mailed during the first week of July. Expense reports documenting the use of the initial 70 percent must be received before the disbursement of additional funds. To be reimbursed for the remaining 30 percent of the allocation, you must submit a final expense report with proper documentation.

您的扶輪社及地區行政管理代表會告知您有關現行的地區總監撥配金額的支付與補償原則，以及有關費用報告書的資訊。除了別聲明之外，撥配金額是以編製預算所用相同貨幣來支付。

You will be advised by your club and district administration representative regarding current guidelines for the disbursement and reimbursement of your district governor allocation, as well as information regarding expense reports. Unless otherwise specified, allocation payments will be disbursed in the currency of the country in which the budget was calculated.

你必須保存擔任總監而執行責任時所產生的所有支出的詳細記錄，包含向國際扶輪提出的費用報告書上的相關國際扶輪補償費用的詳細記錄。如需稽核時，要準備解釋並提出適當憑證。

You are required to keep detailed records of all expenditures incurred in carrying out your responsibilities as district governor, including RI reimbursable expenses reflected on the expense report submitted to RI. Be prepared to explain and document the expense report for an audit.

不論總花費金額是否超過撥配金額，將所有您於地區總監任期內所發生的實際可補償費用分門別類的紀錄在您的費用報告書中。這不但對正確紀錄經費用途來說很重要，對將來預估總監撥配金額也是很有價值的參考資料。

Document on your expense report, in the proper category, all actual reimbursable expenses incurred during your year as district governor, whether or not the total expenses exceed the allocated amount. This is important not only for proper expense documentation but also as valuable information for future estimates of the governor’s allocations.

請將您完整的費用報告書及收據送交您的國際扶輪辦事處。請務必留下一份影本作為您自己的紀錄。

Please submit your completed expense report and receipts to your RI office. Be sure to keep a copy of expense statements for your records.

n 您會利用什麼系統來紀錄及追蹤總監任期內的花費呢？

n   What system will you use to document and track expenses incurred as governor?

稅務責任

Tax Obligations

請核對當地稅務法規或其他與費用申報相關的法令，以確保您有確實遵守貴國的法律。

Check local tax regulations or other laws relating to the reporting of your expenses to ensure that you are complying with the laws of your country.

所有的地區總監都有責任繳交費用報告書給國際扶輪，並遵循法律規定申報所得。國際扶輪規定除了住宿費不論金額多寡都要有收據以外，只要是超過美金75元以上的花費，在申報時也一定要附上收據。有些如計程車資及小費等無法取得收據的費用發生時，請務必在申報時註明收款人、金額及日期。如果沒有備妥必要文件，有可能就會變成稅務上的債務。

All district governors are responsible for submitting an expense report to Rotary International and complying with laws regarding reporting of income. It is RI policy that receipts must be maintained for expenditures in excess of US$75 except hotel expenses, which require a receipt regardless of cost. Receipts are not available for some expenses (e.g., taxi fares, tips). In these instances, a record of the payee, the amount, and the date of the expense must be documented. Failure to furnish the necessary documentation could result in a tax liability.

注意：為了遵守美國國稅局(IRS)規則的一個負責計劃之下，在美國的總監必須據實證明國際扶輪先預付給他們個人資金的使用及歸還任何未用過的資金。如果沒有按照規定做的話，將會要求國際扶輪去公佈一份1099表格，將這些資金繳納給美國國稅局(IRS)。

Note: In order to comply with United States Internal Revenue Service (IRS) regulations under an accountable plan, governors in the United States of America and its possessions must substantiate use of the funds advanced to them personally by RI and return any unused funds. Failure to do so will require RI to issue a Form 1099, which reports the funds as income to the IRS.

稽核

Audit

國際扶輪細則規定總監必須在您任期結束三個月內進行地區稽核。這份財務稽核報告必須發給地區內的所有扶輪社並在地區年會中發表(國際扶輪細則第15.060.4條).  另外，請將一份稽核報告影本連同地區年會報告一起送給您的扶輪社及地區行政管理代表。所有地區總監都必須保留他們的費用紀錄。

RI bylaws require a district audit within three months of the end of your term as governor. The audit report must be provided to each club in the district and presented at the district conference (section 15.060.4 of the RI bylaws). A copy should also be provided to your club and district administration representative with your District Conference Report. All district governors are required to maintain records of their expenditures.

注意：2003年7月1日起，您的國際扶輪辦事處一定要收到前年度的地區稽核報告以後，您才可以申報補償最後的費用。

Note: Effective 1 July 2003, a copy of the district audit for the previous Rotary year must be received by your RI office before you can be reimbursed for final expenses.

籌組新社

Organizing New Clubs

做為地區總監您有責任在您的地區內組織新社。國際扶輪會補償地區總監組織新社及出席他們的創社典禮所花費的費用。這些補償費用的申請是獨立計算，不會加計在您原先的撥配金額之內。這些相關的費用可以利用一張個別的表格，地區總監新社費用補償報告單(請參閱第215頁，第十二章)來申報。如同地區總監的撥配金額費用的情形，包括收據等必備文件一定要齊全的附在這份費用表格內。 請將這份費用報告書提交給您繳交其他費用報告書相同的國際扶輪辦事處或財務代理人。建議您在新扶輪社正式成立後馬上提交這份費用聲明書。

As district governor, you are responsible for organizing new clubs within the district. Rotary International will reimburse you for expenses incurred to organize new clubs and present their charters. Reimbursements for these expenses are separate from and in addition to those expenses reimbursable under your allocation provisions. A separate expense form, District Governor’s Expense Statement for New Clubs, is available to request reimbursement for these expenses (see p. 215, chapter 12). As is the case with district governor allocation expenses, proper documentation, including receipts, must be furnished with this expense form. You should submit it to the same RI office or fiscal agent to which you submitted your other expense statement. It is recommended that you submit this expense statement shortly after the club has been admitted.

組織新扶輪社所發生的費用可補償的總金額，以新社付給國際扶輪的新社入會費的百分之50為限。組織新扶輪社若超過這總金額，國際扶輪不給予補償。除非你事先得到秘書長的批准。

Expenses that you incur to organize a new Rotary club are reimbursable in an amount up to 50 percent of the admission fee paid by the new club to RI. Expenses incurred to organize a new club in excess of this amount are not reimbursable by RI, unless you have received approval from the general secretary in advance.

為節省經費，鼓勵您將新扶輪社的授證典禮併同其他的任務合併舉行。你所指派的特別代表們參加授證典禮的費用國際扶輪是不補償的。

To conserve funds, you are encouraged to combine new club charter presentations with other duties. Expenses of special representatives appointed by you to present these charters are not reimbursable by RI.

地區及扶輪社的活動

District and Club Activities

國際扶輪只補償您因執行國際扶輪職員應盡的責任時所發生的費用。除了在地區內國際扶輪公式活動外，如有特別的社或地區活動或盛大的集會時，鼓勵你以總監的身份前往參與。然而國際扶輪常態性政策，是你擔任總監或地區領導團隊成員參與這些額外活動所發生的費用即是個人的責任，也是扶輪社或地區本身的責任，不可將費用分攤到國際扶輪。

Rotary International reimburses you only for expenses that you incur carrying out your responsibilities as an RI officer. RI recognizes that in addition to the official activities of RI within the district, special club or district activities or functions may require or encourage your attendance as the district governor or the attendance of members of your district leadership team. However, RI’s long-standing policy is that the expenses associated with these additional activities are the responsibility of the club or district itself and are to be conducted at no cost to RI.

國際扶輪理事會強烈要求在地區總監執行地區應盡的職務或執行國際扶輪要求以外的任務時，應該要在財務上協助地區總監。

The RI Board of Directors urges districts to assist the district governor financially with any expenses associated with performance of responsibilities required by the district or the office of district governor that are in addition to those required by RI.

保險

Insurance

地區總監應該要投保適當的責任及產物險，來分擔需賠償公共責任及財產損失、旅行及車輛意外事故或損失、及個人意外傷害或死亡時的風險。建議保險範圍不僅要保護到個人的損失，還要照顧到第三人遭受傷害或損失的求償。而這類保險費用國際扶輪是不補償的。

District governors are urged to obtain adequate liability and property insurance to protect themselves against public liability and property damage claims, travel and automobile accidents or loss, and personal injury or loss of life. It is recommended that this coverage not only protect against personal loss but against claims for injuries or damages sustained by third parties. Expenses incurred to obtain this insurance are not reimbursable by RI.

國際扶輪替地區總監提名人及其配偶往返國際講習會及其會議期間之旅行範圍可能發生的重大災難疾病及傷害而保了額外的旅行醫療保險。在您的國際講習會議報名資料袋中包含有關此項保險的更詳細的資料，這部分保險費用則會由國際扶輪直接支付。

Rotary International will act to secure excess travel medical insurance for the district governor-elect and spouse for coverage traveling to, from, and while at the International Assembly. This coverage is intended to respond in the event of a catastrophic illness or injury. Your International Assembly registration packet will include more detailed information about this insurance, the cost of which is paid directly by Rotary International.

注意：國際扶輪已經將美國的所有扶輪社及地區加入一個綜合責任保險計劃。此項保險計劃承擔的是第三人因體傷或財產損失所提出的求償。有關詳細的保險範圍，請洽詢國際扶輪風險管理部門，電子郵件信箱為：insurance@rotaryintl.org, 或電洽：(847) 866-3428 或 (847) 866-3043.

Note: U.S. clubs and districts have general liability insurance through a program arranged by Rotary International. This program provides coverage for bodily injury or property claims brought by third parties. For more information on this coverage, please contact Rotary International’s Risk Management department by e-mail: insurance@rotaryintl.org, or telephone: (847) 866-3428 or (847) 866-3043.

特殊情況

Exceptions

在極其特殊的情況之下，秘書長可以授權支付地區總監申請的，超過國際扶輪預估撥配金額以外的費用。這些額外的資金一定要事先經過核准後才可以動用。要求將預期會發生的詳細費用預估必須送交秘書長審核。

Under extremely exceptional circumstances, the general secretary may authorize reimbursement to district governors of additional funds for expenses incurred in excess of the district governor’s estimated allocation from RI. These additional funds must be approved before costs are incurred. Requests, including a detailed estimate of anticipated expenses, should be forwarded to the general secretary.