Auxiliary members and Board members track hours as our "regualr" volunteers do. If the board member volunteers on a project from home or elsewhere those hours are tracked and calculated.
I am affaird you will not get a standard answer, some track actual hours and some give additional hours for varrious reasons i.e. officers, years of service, etc.
Benchmarking is becoming a standard in heathcare and yes, volunteer departments are held to those standards as well. It does become difficult when comparing apples or oranges. I am not sure it is black and white, but when held accountable for "benchmarking" market standards you do not get a true picture.