Mosaic LGBT+ Young Persons’ Trust, Charity Number 1166676

 

Policy Owner: FRG Committee

Review Cycle: 30 months

Next Review Date: MAR 2029 (Updated and re-approved May 20OCT 2026)

 

M Mindful

O Open

S Safe

A Agile

I Inclusive

C Community

Trustee Expenses Policy

 

Mosaic LGBT+ Young Persons’ Trust, in line with Charity Commission guidance, does not pay its trustees a salary or honorarium.    However, it does pay expenses when those expenses have been:-

 

Incurred on Mosaic business, for example attendance at meetings or events; and 

Are reasonable, in other words, the route/method represented value for money; and

Are receipted - unless there is a good reason why this was not possible;

 

Or

 

Are goods or services purchased, by prior agreement with the chair or executive director, by a Trustee, for use by Mosaic; and

Are receipted - unless there is a good reason why this was not possible;

 

At Mosaic, we have strong ethical values around the environment and around the proper treatment of employees.   Expenses should be spent with that in mind.  

 

Public transport should be used unless there is a good reason not to do so.  If you have to take a minicab/taxi, firms that treat their staff fairly and appropriately are preferred to those that do not.   

 

Our definition of reasonable and value for money means that we do not pay for 1st class tickets and we do not pay for trustees to lay on entertaining.  

 

Trustees who need further guidance should ask the Chair. 

 

Claiming expenses

 

Mosaic encourages trustees to claim their expenses.    They should never be out of pocket because they are helping Mosaic, and they should never feel they cannot be involved in an activity because they cannot afford it.   

 

Expenses are claimed by sending an email to the chair, outlining the expense and reason and attaching receipts.    Trustees should also enclose their bank details so the money can be paid directly to the account.

 

The Chair’s expenses are claimed in the same way but the email should be sent to the vice chair, copying the chair of FRG committee.    (This ensures that there cannot easily be reciprocal claiming “I sign yours, if you sign mine”.)

 

Expenses should normally be submitted within three (3) months of the date on which they were incurred. Expenses submitted after this period will require prior approval from the Chair or, where appropriate, the Board.

 

Where a trustee uses their own car, the rate of claim shall be in line with the HMRC approved mileage rate for the relevant tax year. Because this is in line with the guidance from HMRC this amount is not subject to tax. In this case no receipt is required rather a statement of the journey and the mileage is sufficient.