Question for Treasurers Ministers Finance Committe Members Etc. Comp Package

This is my first time posting, so bear with me. I'm looking for suggestions with setting up an accountable reimbursement plan for 2014 to reimburse the Pastor for business expenses (I'm the treasurer of a small Church). In the past, we didn't have an accountable plan, so this is our first year doing it this way. The Finance committee will meet to set up the entire compensation plan (Salary including parsonage allowance and utility allowance; Health Benefits; and a business expense reimbursement plan.) I'm wondering how other Churches handle paying for the health benefits? Do you go by what was spent the prior year, add a cost of living increase, and then divide that amount by 52 and add to the salary check? Or does the money set aside for health benefits need to be paid by a separate check? I know the business expenses have to be paid by a separate check. Also, how do you handle the utility allowance? Base that on the previous year, divide by 52, and add to the salary check? Have you found any web sites or info that are especially helpful? I downloaded PUB 517 from the IRS. Also, any software packages or excel spreadsheets you would recommend? Thanks All