Our prior audit position stated that these services should only be reimbursed up to 50% of the cost of the services if the services were not strictly restricted to Township use. Effective October 5, 2017, we have modified our position in the 2017 December Township bulletin (page 5) that we will take into consideration a personal phone and internet reimbursement policy that is approved by the Township Board. If there is a policy adopted by the Township Board and presented to us that allows the Trustee a full reimbursement of these expenses, even though the use of these services were not restricted to Township use, we would not take exception.
IC 36-6-8-3 states in part: “The annual appropriation to a township executive for the expenses of renting an office and telephone…expenses must, as nearly as possible, be equal to the actual cost of those items. If the township executive uses a part of the executive’s residence for an office, the township legislative body shall appropriate a reasonable sum for that office space.”
IC 12-20-5.5-3 states in part: “The township trustee shall ensure adequate access to township assistance services, including a published telephone number in the name of the township.”