POLICIES AND PROCEDURES POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
Date Approved:
General Nov. 12, 2013
Dates of Amendment:
Cross Reference: Levels of Authorization Required for the Expenditure of Board Operating Funds; Purchasing; Purchasing Cards; School Generated Funds; Corporate Credit Cards; Petty Cash Funds POLICY:
1. All travel, meals, hospitality, meeting and gifts of appreciation expenses shall be in accordance with the Broader Public Sector Expenses Directive. 2. This policy shall apply to all Board employees, Trustees and contractors/ consultants engaged by the Board. 3. Board and school generated funds are public funds and shall be used prudently and responsibly with a focus on accountability and transparency. 4. The Board shall reimburse employees/Trustees for expenses that are necessary and economically incurred while on approved board business. 5. Approvers of expenditures are accountable for their decisions, which shall be subject to good judgment and knowledge of the situation and comply with the principles and requirements set out in this policy. 6. If an approver needs to exercise discretion, a written explanation of the rationale shall be attached to the expense claim. Approvers shall consider whether the request is: a) able to stand up to scrutiny by auditors and members of the public; b) properly explained and documented; c) fair and equitable; d) reasonable and appropriate.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
7. The Director of Education shall have the authority to establish additional rules regarding expenses that are consistent with this policy. 8. Good record keeping practices shall be maintained for verification and audit. ADMINISTRATIVE
PROCEDURES:
1. General requirements a) Approvers cannot approve their own expenses. Expenses for a group will be claimed by the most senior person present. b) Group expenses will be accompanied by a description of the event and a detailed list of participants. c) Alcohol is not an eligible expense and will not be included as part of any hospitality, meal, travel, meeting or gift of appreciation expense, except as specifically allowed and approved in accordance with Administrative Procedure 4e (Hospitality). d) No claim will be processed that has not been signed by both the claimant and the approver. e) If a receipt is lost, an attempt will be made to get a copy from the merchant. If this is not possible, a written explanation will be attached to the claim to provide the approver with adequate information for decision making. This would include providing a full description of the information that was on the receipt and the reason for the expense, the date, city, merchant name and address and the cost including taxes and gratuity. f) Contractors and other consultants will not be reimbursed for any hospitality, incidental or food expenses including: meals, snacks or beverages, gratuities, laundry or dry-cleaning, valet service, dependent care, home management, personal phone calls. The contract will specify exactly what can be claimed. g) All expenses in this policy require prior approval, i.e. an e-mail request to the supervisor. Evidence of pre-approval will be maintained by the claimant and will be produced upon request.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
h) Trustees’ travel expense claims will be approved by both the Chairperson of the Board and the Director of Education. Travel expense claims submitted by the Chairperson will be approved by both the Vice-Chairperson of the Board and the Director of Education. 2. Travel a) Alternatives to travel will be considered before making any board travel arrangements to determine whether there is an opportunity for cost savings, e.g. video conferencing or conference calls. b) The most practical and economical mode of travel will be chosen with due regard for health and safety. c) When frequent use of an employee’s personal vehicle is a part of the regular job duties, the mileage will be claimed on a “Travel Expense Claim” form and approved by the employee’s supervisor. d) Mileage cannot be claimed by employees for: travel from home to/from primary work location, a full-day activity within the Ottawa area (thus making that location the place of work for that day), optional travel, school related evening functions, employee association meetings. e) Mileage will be reimbursed at $0.45 per kilometre. f) Travel by employees in North America but outside of Ontario must be preapproved by the appropriate Superintendent; travel by employees outside of North America must be pre-approved by the Director of Education. Travel by Trustees outside the jurisdiction of the Board must be pre-approved by the Chairperson. g) Reimbursement for expenditures incurred on Board business is subject to the submission of a duly completed and appropriately documented “Travel Expense Claim” form. h) Travel expense claims will be submitted to the Accounting Department no later than 2 months after the date of travel.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
i) Travel advances will be provided, upon request, to individuals who are to incur expenditures on approved Board business. i.
Items such as registration fees and travel requirements will normally be arranged through, and paid directly by the Board.
ii.
Requests for travel advances will be submitted by way of a duly completed and appropriately documented “Request for Cash Advance” form which will indicate: the name of the individual travelling, the date(s) of travel, destination and purpose of travel, an estimate of the types and amounts of expenditures to be incurred, and the budget account(s) to be charged. Requests for travel advances will be kept to a minimum, be limited to unusual circumstances, be approved, and be submitted to the Accounting Department at least ten (10) working days prior to the date of travel.
iii.
iv.
Funds will normally be advanced within the five (5) working days preceding the date of travel.
v.
Any unused portion of the travel advance will be paid by cheque by the claimant and attached to the “Travel Expense Claim” form.
vi.
Further requests for travel advances will not be issued to individuals for whom previously issued travel advances remain outstanding.
j) Preference will be given to the most appropriate and economical mode of travel for business purposes: i.
Personal vehicle (mileage), provided it is the most appropriate/convenient.
ii.
Car rental, where it is practical and more economical taking distance and number of days travelled and cost of waiver/collision insurance coverage into account.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General iii.
Airlines – standard or most reasonable rate classes in the circumstances (claimants must provide a boarding pass upon request).
iv.
Other forms of public transit (i.e. rail).
k) Out of town travel that requires overnight accommodation will be reimbursed at the single rate for a standard room. l) Reimbursement will not be made for personal items such as pay-per-view or mini-bar purchases. m) Reasonable personal phone calls to home are acceptable. n) Loyalty points cannot be redeemed for cash by using the points for business purposes and then submitting a claim for reimbursement. o) Trustees are authorized to travel on the following designated business of the Board and will be reimbursed, upon application, for expenses necessarily incurred by such travel: i.
Travel to and from their residences to attend meetings of the Board, or committees of the Board.
ii.
The official opening of new schools and additions.
iii.
Professional activities conducted on professional activity days to which Trustees are invited.
iv.
Meetings with parents, school officials, or municipal/provincial officials convened to consider matters affecting the school(s).
v.
School related functions to which Trustees are invited.
vi.
Functions that Trustees are requested to attend by the Board, a committee of the Board or a Board official.
p) External members (i.e. members other than Trustees and employees) of
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
statutory board committees (committees established by the Board, pursuant to the requirements of the Education Act of Ontario) will be reimbursed for mileage travelled to attend such committee meetings, subject to the approval of the Director of Education or designate. 3.
Meals a) Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense. There are no exceptions to this rule. b) Reasonable and appropriate meal expenses will be reimbursed. You may incur a meal expense when you are on Board business and you are away from the Ottawa area over a normal meal period. c) Reimbursement for meal expenses is subject to the maximum rates set out in the chart below. These rates include taxes and gratuities. The rates are not an allowance, itemized receipts must be submitted. When more than one meal is claimed for any day, the combined maximum rates between meals can be combined. For example, if both breakfast and lunch are claimed, the combined maximum rate is $30.00, regardless of what is spent on each meal. It is not permitted to combine the maximum 3-meal rate if only 2 meals are consumed. Meal Breakfast Lunch Dinner TOTAL
Maximum amount $14.00 $16.00 $35.00 $65.00
d) Claims for meals that exceed the maximum meal rates may be approved in limited and exceptional circumstances. When the claim exceeds the maximum amount, the claimant must include a detailed explanation with the claim. The approver will review the claim and will use his/her discretion to determine whether to approve all, part or none of the claim. The approver’s decision must be able to withstand scrutiny by the auditors and public, be properly explained and documented, be fair, equitable, reasonable and appropriate.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
e) An original itemized receipt refers to a receipt that lists the items purchased and the individual prices for each item i.e. from a restaurant. This is usually the same receipt that is produced by a cash register. The authorization receipt for a credit or debit card transaction is not considered an itemized receipt. 4.
Hospitality a) Hospitality is the provision of food, beverage, accommodation, transportation and other amenities to people who are not engaged to work for the school board and other designated Broader Public Sector (BPS) organizations or any of the Ontario government ministries. (BPS organizations are defined under the Broader Public Sector Accountability Act, 2010 and include organizations such as: hospitals, colleges, universities, approved agencies such as the children’s aid society and community care access corporations). b) Functions that involve only people in the organizations listed above are not considered hospitality functions and cannot be funded by Board or school generated funds. Examples of ineligible expenditures are office/school social events, retirement parties and holiday lunches. c) Hospitality at Board expense may only be extended by a Superintendent, the Deputy Director, the Director of Education, the Board Vice-Chairperson or the Board Chairperson. d) Hospitality may be extended on behalf of the Board when sponsoring or attending formal events related to the goals of the Board [some examples are: school openings/closings, milestone anniversaries (25 years, 50 years), graduation ceremonies, volunteer recognition]. e) Hospitality, including meals and/or alcohol, may be provided at the following events, subject to the prior written approval of the Director of Education, and provided they conform to the requirements of the Broader Public Sector Expenses Directive: i. ii. iii.
Inaugural/annual Board meetings Annual Board retirement recognition event System-wide award ceremonies
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General iv. v.
5.
System-wide volunteer recognition events Celebratory functions for labour group representatives
Meeting Expenses – Meals and Catering a) Meeting expenses are allowed when the meeting is due to Board business and the meeting is not a regularly scheduled departmental meeting. Other examples of meeting expenses include activities and events provided to Board employees and/or other BPS employees which advance the Board’s priorities and strategic plan including employee professional development events. All meeting expenses require prior approval by the appropriate supervisor. b) Meetings will be held in Board facilities where possible. c) The use of technology will be considered as an alternative to the incurrence of travel costs. d) Lunch and light refreshments will be catered and are to be provided in an economical manner where a full day event is held. A light dinner may be catered when a meeting must occur over dinner time. e) The Board may also provide meals and refreshments when hosting employees from other institutions, including BPS agencies and provincial ministries or agencies, during discussions or conferences on issues of mutual interest and/or cooperation that seek to further Board objectives. Such expenses may be claimed as meeting expenses provided prior approval is obtained from the appropriate supervisor. f) The Director of Education may also approve Board-wide events for business purposes or where the event is considered desirable as a matter of protocol or courtesy. g) Meeting expenses do not include office/school social events, retirement parties, employee holiday parties/lunches, flowers, donations, gifts or memorials. These expenses cannot be incurred using Board or school generated funds. Collections from employees for social activities cannot be deposited into, or inter-mingled with Board or school bank accounts.
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POLICY:
Travel, Meals, Hospitality, Meeting and Gifts of Appreciation Expenses
SECTION C:
Finance and Administration SUB-SECTION:
General
h) Meals served to employees as part of a meeting are only allowable in cases where the meeting falls over a regular meal period and the meeting could not be accommodated at any other time. If an employee submits a claim for reimbursement of meeting expenses, original itemized receipts must accompany the claim as well as proof of the business nature of the meeting, such as the agenda from the meeting, names, titles and organizations. i) Light refreshments may be served at employee-only meetings where the meeting is in excess of 2.5 hours, or when the meeting involves nonemployees. 6. Gifts of Appreciation: a) Appropriate token gifts of appreciation, valued up to $30.00, may be offered: i. In exchange for provision of service or expertise by people who are not engaged in work for the Board. ii. In exchange for provision of service or expertise by employees only in the case where they volunteer or provide service on their personal time (i.e. weekends, summer institutes, etc.). b) Alcohol and/or alcohol gift cards cannot be claimed and will not be reimbursed as part of gift of appreciation expenses. There are no exceptions to this rule. c) Gifts valued at over $30.00 must have prior approval by the appropriate Superintendent.
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