POLICY: Travel, Meal and Hospitality Expense Policy
APPROVED BY EXECUTIVE: APRIL 17, 2019
SUPERSEDES POLICY: OCTOBER 2008
TABLE OF CONTENTS
1 PURPOSE, APPLICATION AND SCOPE……………………………………………… 3
1.1 Purpose ………………………………………………………………………….…. 3
1.2 Application and Scope…………………………………………………….……… 3
1.3 Failure to Adhere to Policy………………………………………………….…… 3
2 PRINCIPLES…………………………………………………………………………………. 4
3 REQUIREMENTS …………………………………………………………………...……… 4
3.1 Accountability Framework ……………………………………………….…….. 4
3.1.1 Managerial Discretion………….……………………………………….……… 4
3.2 Posting………………………………………………………………………….…... 5
3.3 Alcohol…………………………………………………………………………….… 5
3.4 Hospitality ……………………………………………………………………… 5
3.4.1 Rules…………………………………………………………………………… 5
3.4.2 When hospitality is appropriate………………………….……………..…… 6
3.5 Documentation………………………………………………….……………….… 6
3.6 Individuals Making Claims (Claimants) …………………….……………….. 7
3.7 Individuals Approving Claims (Approvers) ………………….……………… 7
4 TRAVEL……………………………………………………………………………….………. 7
4.1 Approvals for Travel……………………………………………………………… 8
4.2 Before Travelling……………………………………………………………..…… 8
4.3 Transportation ………………………………………………………………..….. 9
4.3.1 Airplane………………………………………………………………..………… 9
4.3.2 Train/Bus……………………………………………………………….……..…. 9
4.3.3 Vehicle…………………………………………….…………………...………… 9
4.3.4 Accident Reporting……………………….………………………….………… 11
4.3.5 Reimbursement and Rates…………………………………………….….… 11
4.3.6 Parking and Tolls …………………………………………………..……….… 12
4.3.7 Taxis/Limousine/City Bus……………………………………………….….… 12
5 ACCOMMODATION…………………………………………………………….………..… 12
6 MEALS ………………………………………………………………………….………..……13
7 HOSPITALITY………………………………………………………………………………. 14
7.1 What is “hospitality” …………………………………………….…………….… 14
7.2 Rules…………………………………………………………………….…………...14
7.3 When Hospitality is Appropriate …………………………………….……..…. 14
7.4 Serving Alcohol……………………………………………………….………..…. 15
7.5 Gift-Giving…………………………………………………………………..……… 16
8 OTHER KINDS OF EXPENSES
8.1 Other reimbursable Items Relating to College Business………………… ….. 16
• Phone calls……………………………………………………………… 16
• Fax Charges………………………………………………………….….16
• Visas, Passports……………………………………………………..… 16
• Registration Fees…………………………………………………….…16
• Gratuities and Tips………………………………………………….… 16
8.2 Miscellaneous Trip Expenses………………………………………………….…16
8.3 Foreign Exchange……………………………………………………………….… 17
8.4 Non Reimbursable Expenses…………………………………………….………17
8.5 Prospective Employees (Recruiting) …………………………………..…..… 18
8.6 Student Travel…………………………………………………………………..… 18
8.7 Personal Travel………………………………………………………………....… 18
8.8 Telecommunication……………………………………………………………..…19
8.9 Accounting Information………………………………………………………..…19
8.10 Travel Advances……………………………………………………………….… 19
9.0 RESPONSIBILITIES………………………………………………….……….……..… 21
APPENDIX A – DEFINITIONS ……………………………………………………..….… 22
APPENDIX B – KILOMETER RATES…..………………………………………………… 24
APPENDIX C – EXPENSE AND ADVANCE CLAIM FORM ……………….……..… 25
APPENDIX D – CAR RENTAL DAILY RATE………………………………………….…26
APPENDIX E – VARSITY & SPORTS CLUB TEAMS PER DIEMS ….………….… 27
PURPOSE
1.0 PURPOSE, APPLICATION AND SCOPE
1.1 Purpose
The purpose of this Policy is:
- to provide clear and consistent guidelines on the reimbursement of travel and other approved College expenses;
- to provide a framework of accountability and transparency to guide the effective oversight of college resources in the reimbursement of expenses;
- to set the parameters for the public disclosure of the colleges travel policy.
1.2 Application and Scope
The expense rules apply to any AV employee making an expense claim. Provisions of the policy may also apply to individuals other than an employee, however, prior disclosure and approval is required by Financial Services.
In addition, every funding agreement between the college and a ministry or agency of the Government of Ontario is deemed to include the requirements of this directive. Where an agreement addresses the subject matter of this directive, this directive prevails over the relevant terms of the agreement if there is any conflict or inconsistency between them.
This policy does not prevail over legislation or a collective agreement or other terms and conditions of employment between the college and employees of the college.
Electronic approval is considered written approval for the purposes of this policy as long as the approver has sufficient information to make an informed decision.
Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense.
Hospitality is provided only when the event involves people from outside the college. Functions involving only people who work for the college, other BPS agencies and provincial ministries and agencies are not considered hospitality functions.
It is expected that claimants and approvers will exercise best judgement to ensure best “value for money” for the College. Expenses claimed in excess of what is considered reasonable will not be reimbursed.
Expenses for a group may only be claimed by the most senior person present.
1.3 Failure to Adhere to Policy
Should an employee fail to adhere to the travel policy:
- the supervisor will upon notification of failure to adhere take appropriate corrective action;
- if necessary, a written notification from Financial Services will be issued to the employee and their supervisor and/or other appropriate management levels;
- the employees’ corporate card may be zero balanced and possibly suspended, and their authorization to travel will be reviewed;
- the employee may be subject to disciplinary action according to college policy.
2.1 0 PRINCIPLES
This policy is based on four key principles.
1. Accountability - The College is accountable for public funds used to reimburse travel, meal and hospitality expenses. All expenses support business objectives. Since expense accounts can become matters of public record through audit or other means, expenses should be incurred and claimed in a manner that is publicly defensible and will not harm the college’s reputation as a good manager of its resources.
2. Transparency - The College is transparent to all stakeholders. The rules for incurring and reimbursing travel, meal and hospitality expenses are clear, easily understood, and available to the public.
3. Values for Money - College dollars are used prudently and responsibly. Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety and efficiency of operations.
4. Fairness - Legitimate authorized expenses incurred during the course of the business of the college are reimbursed.
3.0 REQUIREMENTS/RESPONSIBILITIES
3.1 Accountability Framework
The President and/or the Senior Management Committee have the authority to establish additional rules regarding expenses. Any additional rules should be consistent with those laid out in this Policy and be necessary to meet specific operational needs. These additional rules do not replace any rules required in this Policy and must be made accessible to everyone covered by the new rules.
In addition, the President may modify the level of approval upward to a more senior level when authority is assigned to a manager/supervisor or contract manager.
3.1.1 Managerial Discretion
For the purpose of this Policy and the expense rules, managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with this directive and the rules. All decisions made under the expense rules should be taken very carefully.
When exercising managerial discretion, the rules on documentation should be followed so the rationale will be included in the claim file.
Approvers are accountable for their decisions, which should be:
- subject to good judgment and knowledge of the situation;
- exercised in appropriate circumstances; and
- comply with the principles and mandatory requirements set out in this policy and the expense rules.
When a situation arises and discretion needs to be exercised, approvers should consider whether the request is:
- able to stand up to scrutiny by the auditors and members of the public
- properly explained and documented
- fair and equitable
- reasonable
- appropriate
It is the responsibility of both the approver and the claimant to work out appropriate arrangements which would meet the test of being fair and equitable.
3.2 Posting
This policy is posted on the college’s website, so it is available to all college staff and the public.
3.3 Alcohol
Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense.
3.4 Hospitality
Hospitality is defined as the provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not engaged in work for any designated BPS agency under the Broader Public Sector Accountability Act 2010 or Provincial ministry or agency covered under the Ontario Public Service Travel, Meal and Hospitality Expenses Directive.
3.4.1 Rules
Functions involving only people who work for the college are not considered hospitality functions and cannot be reimbursed. This means that hospitality may never be offered solely for the benefit of anyone covered by this Policy.
Hospitality may be extended in an economical and consistent manner when:
- it can facilitate college business; and
- it is considered desirable as a matter of courtesy or protocol.
Expenses that do not fit the definition of hospitality will not be reimbursed. Examples of such expenses would be: office social events, retirement parties and holiday lunches.
3.4.2 When hospitality is appropriate
Hospitality may be extended on behalf of the college when:
- engaging in discussion of official public matters with, or sponsoring formal conferences for:
- business and industry;
- public interest groups; or
labour groups
- providing people from national, international, or charitable organizations with an understanding or appreciation of the workings of the college;
- honouring distinguished people for exceptional public service;
- conducting prestigious ceremonies for heads of state, government or distinguished guests from the private sector;
- events related to the functioning of the hospitality program at the college;
- other hospitality functions as approved by the President, providing they conform to the rules listed in this section of the policy.
3.5 Documentation
Good record-keeping practices must be maintained for verification and audit purposes. Original receipts are required when requesting reimbursement, however, if unusual circumstances are involved, i.e., other reimbursing agencies requiring original receipts, a copy of the original can be accepted. A justifiable reason why the original receipt was not included must be stated on the travel expense form.
Charge slips from VISA, MasterCard, American Express and similar credit organizations are not acceptable receipts because they are not sufficiently detailed to permit a proper audit of the transaction.
If receipts are lost, it is the traveller’s responsibility to obtain acceptable proof of the claim for expenditures (i.e., copy of the hotel bill from vendor, airfare receipt from travel agency, etc.). If a lost receipt cannot be retrieved, the staff member must submit a memo certifying the amount is true and correct, stating the reason for the loss, and including all information necessary for a proper audit. In the absence of a satisfactory explanation, the amount involved will not be allowed.
Once received in Financial Services, the Travel Expense Form will be processed according the criteria listed under "Accounting Information". If any deficiencies/omissions have occurred, the travel expense form will be routed back to the authorizing individual with an explanation of such errors/omissions. It will then be the responsibility of that individual to ensure that the items indicated are resolved before the claim can be formally processed.
The claimant will also be notified should adjustments have been made to any amounts claimed.
3.6 Individuals Making Claims (Claimants)
Claimants must be required in the expense rules to:
- obtain all appropriate approvals before incurring expenses;
- submit original, itemized receipts with all claims listed on the Statement of Travel Expenses (Appendix C);
- submit claims in a timely fashion;
- if the information above is not available or is not possible, submit a written explanation with the claim to provide the approver with adequate information for decision-making;
- repay any overpayments – it is considered a debt owing to the college;
- if leaving employment with the college, submit any claims for expenses before leaving.
3.7 Individuals Approving Claims (Approvers)
Approvers are prohibited from approving their own expenses.
Expenses for a group can only be claimed by the most senior person present – expenses cannot be claimed by an individual that are incurred by his/her approver (e.g., an executive who reports to the President cannot submit a claim that includes the cost of the President’s lunch even if they were at the same event, with the result that the President would thereby approve his/her own expenses).
Approvers must:
- provide approval only for expenses that were necessarily incurred in the performance of college business;
- provide approval only for claims that include all appropriate documentation
- where an approver exercises discretion in making an exception, in order to ensure a proper record for audit purposes, the waiver must be approved by a Vice President, Senior Vice President or the President, as appropriate, and accompany the claim.
4.1 0 TRAVEL
This policy applies whenever travel is required.
For the purpose of this Policy, travel does not refer to an employee’s regular commute to work – expenses related to an employee’s regular commute are not reimbursable.
- The college reserves the right to refuse, in whole or in part, reimbursement of business expenses.
- Service charges related to the late payment of credit card charges are the sole responsibility of the claimant and are not the responsibility of the college.
- Charges related to fines and or court costs related to parking, and traffic related offences are not allowable expenses.
- Additional costs for travelling with a companion, making voluntary changes to existing travel arrangements, ‘no show’ charges unless incurred as a result of business related circumstances or extenuating personal circumstances, and unused or lost tickets are not reimbursable.
- In situations in which a claimant chooses to use their own vehicle, the amount reimbursable is the lesser of the kilometric claim or the costs of transportation using a rental or college vehicle, bus, train, taxi, airplane or other means of publicly available transportation.
- Expenses reimbursed by the college are not to be used for income tax purposes or for claims to another organization.
- Since expenses are subject to audit, ineligible expenses identified through audit shall be reimbursed to the college by the claimant.
- Reimbursement of expenses related to attendance at political fundraising events is not allowed under this policy.
4.1 Approvals for Travel
Authorization or approval is required for any travel deemed to be related to the conducting of College business.
Authorizations are required as follows:
In Province Travel - including travel within Ontario; travel within 50 km of Sault Ste. Marie, Ontario within upper Michigan will be deemed in province travel.
The Statement of Travel Expenses (and travel advance requisition form, if required) will require approval from the appropriate dean/director or vice-president.
Out of Province Travel - including any travel falling outside of the above and international travel outside of the 50 km upper Michigan limit.
The Statement of Travel Expenses (and travel advance requisition form, if required) will require approval from the appropriate dean/director and vice-president.
4.2 Before Travelling
Prior to requesting approval to travel, other options for meetings should be considered including audio and video conferencing.
There is a process to follow for all people wishing to be reimbursed for travel expenses.
- Obtain prior written authorization required for travel. Electronic approval is considered written approval for the purpose of this policy as long as the approver has sufficient information to make an informed decision. Employees should use the appropriate form if possible.
- Whenever possible, use the college’s designated vendor of record service providers as long as they are cost competitive. They are only to be used for booking an air fare.
- If there is a change in your itinerary, you should:
- report any changes to your approver as soon as possible; and
- submit any changes through the travel management company or, if appropriate, an alternate travel agency.
- If you are eligible to use a corporate travel card, use it wherever possible to pay for your travel expenses.
- Secure passports, visas, immunizations, medications, as appropriate before you travel. Visas, passports, immunization shots and other miscellaneous expenses may be reimbursed when required for a College approved international trip. Receipts are required
- Consult with your approver to ensure that your travel arrangements include accommodation for any special needs.
4.3 Transportation
Persons travelling on official business for AV must choose the mode of transportation that is most suitable and economical for conducting the planned business.
4.3.1 .1 Airplane
Air travel is permitted if it is the most practical and/or economical way to travel.
Air reservations are the responsibility of the traveller. Economy (coach) class is the standard option for ticket purchase. Any upgrade charge is at the personal cost of the claimant.
The College will pay the penalty or administration fee should the itinerary need to be changed or cancelled due to business related circumstances only. A valid explanation for the charges must accompany the travel expense form request.
4.3.2 Train/Bus
Travel by train and/or bus is permitted when it is the most practical and/or economic way to travel. Original receipts are required for reimbursement. The passenger coupon portion must also be attached to the Statement of Travel Expenses as proof of use of transportation.
4.3.3 Vehicle
Choosing the Appropriate Vehicle
Persons travelling on official business for AV must choose the mode of transportation that is most suitable and economical for conducting the planned business.
When road transportation is the most practical and/or economical way to travel, the order of preference is:
- rental vehicle
- personal vehicle, if it is more economical than a rental vehicle
For travel that is greater than 50 km outside of Sault Ste. Marie, Employees may use their own vehicle for travel subject to approval by their supervisor, however it
is important to note that the college will assume no financial responsibility for the use of your own vehicle other than paying the following reimbursement:
- the equivalent to rental cost calculation = (daily rental rate {see Appendix D} X number of days) + $0.11/km X number of kilometres
For necessary travel within Sault Ste. Marie and immediate vicinity (less than 50km) the college will reimburse as follows:
- the kilometer rate established as per this policy (see Appendix B)
Carpooling is recommended for multiple people attending the same meeting / function.
Rental Vehicle
The College will allow use of rental cars where there is a demonstrated cost saving over other modes of transportation and use of the rental car is not strictly for the traveller’s convenience. The following are some conditions which justify use of rental cars:
- When the travel destination is reached by commercial carrier and the traveller has several places to visit within the area.
- When transportation between commercial carrier terminal and the place of lodging or meeting place is needed and a taxi or a limousine is not available.
- When the traveller’s schedule cannot be met by a commercial carrier. It is the traveller’s responsibility to make arrangements for rental vehicles.
When renting a vehicle, a compact or intermediate model or its equivalent is to be the norm. Any exceptions must be:
- documented and approved prior to the rental if possible; and
- guided by the principle that the rental vehicle is the most economical and practical size, taking into account the business purpose, number of occupants and safety (including weather) considerations.
Luxury and sports vehicles are prohibited.
While the College’s insurance policy provides insurance coverage for rental cars, it is advisable and reimbursable to purchase the additional insurance offered by the rental agency provided that the rental not exceed 5 days in length. Accidents involving rental cars should be reported as in the manner described for accidents involving personal vehicles.
Gas receipts are required for reimbursement when using a rental vehicle.
Personal use kilometers must be identified and removed from the reimbursement request.
Personal Vehicle
The college assumes no financial responsibility for personal vehicles.
When an employee travels on a regular work day and during regular working hours, distance is measured starting from the employee’s headquarters (i.e., place of work). When an employee travels on a non-working day or after regular working hours, distance may be measured starting from the employee’s normal residence.
Time of departure and starting point should be noted on the statement of travel expenses to prevent adjustment of kilometric claims.
Maximum kilometric to common destinations has been computed by Financial Services using published kilometer distances using the shortest, most direct route usually travelled. Please contact Financial Services prior to the trip to determine maximum kilometer amounts. Reimbursement for kilometers travelled in excess of 110% of the kilometric by Financial Services will require additional explanation (i.e., addresses visited, detours, etc.). Local kilometric at the destination should be shown separately to avoid adjustments to claims.
Restrictions: The driver of a personal vehicle is subject to all restrictions that apply to authorized drivers of AV vehicles and the vehicle must meet safety and operations standards of the Ministry of Transportation. The employee must have a valid license issued by the Province of Ontario and must be covered by appropriate liability insurance (not reimbursable by the College) with coverage amounts of not less than $500,000 for third party liability.
Where a private vehicle is approved for use in lieu of air travel, the employee is allowed to claim the approved rate per kilometer for the distance travelled up to the equivalent cost of economy air fare to that destination. The rate will be the best air rate available within 30 days of the date of travel. It is the employee’s responsibility to provide this quote from a reputable travel agency when claiming reimbursement.
4.3.4 Accident Reporting
All accidents must be reported immediately to local law enforcement authorities, your immediate supervisor and the Chief Financial Officer. The notification must provide details as to when, where, how and who of the accident. Any College liability (i.e., in excess of employee coverage) does not apply until the College has received written notice from its insurance company, that the College insurance will, in fact, cover all the College’s liability arising from the accident reported.
4.3.5 Reimbursement and Rates
The rates for reimbursement are based on Northern Ontario rates. Kilometric rates are paid in Canadian funds only regardless of route. See Appendix B. The kilometric
allowance for private vehicle is to cover the cost of gas, insurance, and wear and tear on the vehicle. Gas receipts on a personal vehicle are not reimbursed.
4.3.6 Parking and Tolls
Reimbursement is provided for necessary and reasonable expenditures on parking, as well as tolls for bridges, ferries and highways, when driving on college business. Parking costs incurred in the main or satellite campuses as part of a regular commute to work will not be reimbursed.
4.3.7 Taxis/Limousine/City Bus
Receipts will be required for reimbursement. Gratuities will be reimbursed to a maximum of 15% of the total charge. The expense and gratuity itself must be listed separately on the expense form. The receipt must also include the amount of any gratuity paid.
5.0 ACCOMMODATION
A conservative hotel or motel should be used whenever possible, preferably located close to the meeting site to reduce transportation costs.
Travelling employees are required to make their own lodging reservations prior to travel commencing. When reservations are being made it is appropriate to ask for Government of Ontario rates which may be at reduced rates from regular fees.
Hotels/motels which offer these reduced rates to College employees should be the preferred places of lodging.
Reimbursement will be made for single accommodation in a standard room.
Lodging costs and dates must be identified on the Statement of Travel expenses with the original hotel invoice and associated payment receipt attached. Hotel invoices must be itemized and provided by an establishment that is in the business of providing lodging.
Accommodations may also be made via a College purchase order which would require direct billing of the establishment to the College for payment.
There will be no reimbursement for hotel suites, executive floors or concierge levels when traveling unless it is required for hosting outside guests and represents a more effective and economical alternative than paying for other hotel facilities or services.
If a traveller stays overnight with a relative or friend, the expense report should be so noted as to the reason for no lodging. A modest gift or meal may be resented in such cases; however, this is not to exceed $40 CAD. This must be accompanied by detailed explanations and receipts.
6.1 Meals
Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense.
Reasonable and appropriate meal expenses may be reimbursed. You may incur a meal expense when you are on college business and you:
- are away from the office area (i.e., at least 24 km) over a normal meal period; or
- have prior approval for the expense (e.g., a business meeting within the office area that must occur over lunch)
Meal expenses will be reimbursed at the established meal reimbursement rates, regardless of actual meal costs. This is a meal allowance. Taxes and gratuities are included in the meal reimbursement rates. Receipts are not required to be submitted with meal claims or retained, unless being charged to the College Corporate credit card. If using the College credit card, all itemized receipts are required to be submitted.
Meals must be purchased in order to be able to submit a claim for reimbursement. Alcohol cannot be claimed and will not be reimbursed.
In limited and exceptional circumstances (e.g. health considerations; limited options available) where a meal expense is higher than the meal reimbursement rate, the actual cost of the meal may be reimbursed. In these situations, the claim for meal reimbursement must be accompanied by an original itemized receipt and a written rationale for exceeding the rate. Approval is subject to managerial discretion.
There may be situations where an individual pays the meal expenses for a group of individuals. In such cases, the individual may be reimbursed for the total of all meals purchased at the reimbursement rate for that meal. Group meal expenses can be claimed only:
- by the most senior person present
- for individuals covered by this policy
Meal Rates in Canada and the United States of America
Reimbursement for meal expenses incurred in Canada and the United States of America in CAD funds is subject to the meal reimbursement rates set out in the chart below. These rates are in Canadian dollars and the allowance includes taxes and gratuities.
Meal Type Meal Reimbursement Rate
Breakfast $12.00
Lunch $18.00
Dinner $30.00
Meal Rates outside Canada and the United States of America
We use the federal reimbursement rates for meal expenses outside Canada as set out in the appendices of the Treasury Board of Canada Travel Directive, April 1, 2008, or successor directive.
You can find these documents on the federal government website
(http://www.njc-cnm.gc.ca/directive/app_d.php?lang=eng) using their alphabetical listing of policies to look up the Travel Directive.
The two relevant appendices are:
• Appendix C - Allowances - Modules 1, 2 and 3
• Appendix D - Allowances - Module 4
Claims for expenditures in foreign currency are to be reported in the local currency and converted to Canadian dollars based on the exchange rates available on the Bank of Canada web-site: http://www.bankofcanada.ca/rates/exchange/.
Expenditures made by credit card will be converted on the credit card statement, which is to be attached to expense form.
7.0 HOSPITALITY
7.1 What is “hospitality” for the purpose of this Policy?
Hospitality is the provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for the BPS.
Alcohol is a reimbursable expense for hospitality.
7.2 Rules
Functions involving only people who work for the BPS are not considered hospitality functions and cannot be reimbursed. This means that hospitality may never be offered solely for the benefit of anyone covered by this Policy.
Expenses that do not fit the definition of College hospitality will not be reimbursed.
Examples of such expenses would be: office social events, retirement parties and holiday lunches.
Prior written approval is required for hospitality events where alcohol will be served (see responsibilities regarding alcoholic beverages, Section 7.4).
7.3 When Hospitality is Appropriate
Hospitality may be extended on behalf of the College in an economical and consistent matter when:
- engaging in discussion of official public matters with, or sponsoring formal conferences for:
- facilitating College Business;
- desirable as a matter of courtesy or protocol;
- business and industry;
- public interest groups; or
- labour groups;
- providing people from national, international, or charitable organizations with an understanding or appreciation of the workings of the College;
- conducting prestigious ceremonies for distinguished guests from the private sector;
- events related to the functioning of the hospitality program at the College, and
- other hospitality functions as approved by the President, providing they conform to the rules listed in this section of the Policy.
Hospitality may not be extended to other organizations covered by the BPS Expense Directive, which include:
- every hospital,
- every school board,
- every university in Ontario and every college of applied arts and technology and postsecondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants and entitlements,
- every approved agency designated as a children’s aid society under subsection 15 (2) of Part I of the Child and Family Services Act,
- every community care access corporation,
- every corporation controlled by one or more designated broader public sector organizations that exists solely or primarily for the purpose of purchasing goods or services for the designated broader public sector organization or organizations,
- every publicly funded organization that received public funds of 10 million dollars or more in the previous fiscal year of the Government of Ontario, and
- every organization that is prescribed for the purposes of this definition.
7.4 Serving Alcohol
Responsibilities regarding alcoholic beverages
Prior written approval is required as follows:
- From the President; with no delegation of the authority for hospitality events;
- If the hospitality event is hosted by the President, the President must seek prior approval from the Chair of the Board.
- If the hospitality event is planned at the request of the Chair, the Chair must provide prior, written authorization to the President to permit the service of alcohol.
- Reimbursement of alcohol expenses is allowed only when the appropriate approvals are in place.
- Hospitality may include the consumption of alcohol at a meal or a reception with invitees as defined above, but only when there is a business case.
- Alcohol should be provided in a responsible manner, e.g., food must always be served when alcohol is available.
- Preference should be given to wine, beer and spirits produced in Ontario.
7.5 Gift-Giving
Appropriate token of appreciation, valued up to $30, may be offered in exchange for donation of service or expertise to people who are not engaged in work for the College. Gifts valued over $30 must have prior approval.
8.0 OTHER KINDS OF EXPENSES
8.1 Other reimbursable Items Relating to College Business
Phone Calls - itemize long-distance calls and include receipts or other supporting evidence. All claimants may be reimbursed for one call of up to 15 minutes to a designated home base each day of an overnight trip. These calls should also be itemized on the Expense Report.
Fax Charges - itemize and include receipts
Visas, Passports - Visas, passports, immunization shots and other miscellaneous expenses may be reimbursed when required for a College approved international trip. Receipts are required.
Registration Fees - normally paid via Purchase Order prior to travel - if not then these fees are reimbursable – itemize and include receipts.
Gratuities and Tips - Reasonable claims for tips and gratuities are allowed. When filling out the Travel Expense Claim form, list and clearly identify tips and gratuities for other than meal amounts. - See non reimbursable expense section for gratuities which are not allowed.
8.2 Miscellaneous Trip Expenses
Other reasonable but unexpected travel expenses will be allowed when fully explained, supported by receipts and when clearly related to the purpose of travel. In all cases, original receipts must accompany the expense report indicating the itemized charges and applicable taxes. Some additional miscellaneous expenses not listed above could include the following:
- meeting rooms and related expenses (i.e., overheads, computer equipment rentals)
- emergency purchases of materials or services (i.e., film, batteries, photocopying, etc.)
If there are any "unusual" purchases that would be questionable for reimbursement, please call Financial Services for advice.
8.3 Foreign Exchange
Should a College employee incur expenditures in a currency other than Canadian dollars it is the employee’s responsibility to submit currency exchange receipts from banking institutions or travel exchange centres with the Statement of Travel Expenses in order to verify rates. Travel expenses incurred (other than kilometric charges) will be translated into the Canadian currency at the date of travel as long as valid exchange receipts are provided. If no exchange receipts are provided, the average monthly exchange rate will be used in the calculations.
Please note: When completing the travel expense form, please enter the amount in the original currency (with the foreign currency named). This is required for auditing purposes.
8.4 Non Reimbursable Expenses
The following expenses will not be reimbursed. Please note that this is not an exhaustive list:
- home to office travel
- deviation from the most direct or usual travel route for personal convenience
- personal expenses such as laundry, hair care, shoe shines, alcoholic beverages, valet services
- personal telephone calls (other than one to place of residence each evening)
- personal vehicle expenses such as operating costs, maintenance, repair, insurance
- cost of purchasing travellers cheques
- extra expenses incurred because the employee is accompanied by family members
- athletic club costs or memberships
- special clothes used for attending social functions
- fuel charges for personal vehicles
- flowers for guests
- thank you and sympathy cards
- charitable donations
- baby sitting
- admission to movies, plays, athletic events, sports clubs, etc.
- any and all fines incurred as a result of any criminal act or traffic violations of any nature whatsoever
- fines resulting from border crossing violations
- parking fees at any AV campus
- hotel room movies or in-room bar services
- gratuities to chamber maids
- newspapers or magazines
- life insurance
Travellers should check with Financial Services for clarification of other specific claims.
8.5 Prospective Employees (Recruiting)
A travel expense form is required to be completed when reimbursing prospective employees for expenses incurred in the recruiting process. Expenses will be reimbursed as per current AV Human Resources Policy Relocation - Interview Expense. The expense form must be approved by appropriate Human Resources personnel and include particulars of the recruiting session (i.e., dates, position being considered).
8.6 Student Travel
These provisions apply to travel by students participating in class/sporting events as a member of the class/sports team.
Field trips are defined as required study trips outside the regular classroom or lab. Trips must be necessary in order to observe and study aspects not readily available for classroom or lab presentation but considered by the instructor to be subject matter essential to the course.
For team travel/class/field trips, funds may be advanced to the coach or advisor to cover anticipated costs for all team members (i.e., meals, etc.) with that person responsible for reconciling expenses after the trip.
At least 5 days prior to travel a travel advance request form payable to the coach/advisor should be submitted to Financial Services along with a list of travellers (students and coaches/advisors), the purpose of the trip, the itinerary and budget. The advance should be enough to cover all anticipated expenditures. A cheque will be prepared.
Within 30 days after completion of the trip the coach/advisor must submit a detailed expense report with authorized signatures to the Accounting office. This should include itemized receipts for all expenditures (since meals will be grouped and therefore not individual, receipts will be required). The College’s guidelines for expenditure limits must be followed. See Appendix D for rates.
Due to the inability to verify student licensing, students are NOT permitted to drive other students to travel destinations. All field trips/sporting events should be properly chaperoned by College employees/coaches who will take on this responsibility for travel.
8.7 Personal Travel
Occasionally an employee may take a trip that includes both personal and business travel. A combination trip benefits the traveller to some extent. A person should exercise special care not to seek reimbursement for expense that could be construed to be personal.
Personal expenses will not be reimbursed by the College.
When combining personal and business travel, the employee is still responsible to seek out the most economical direct-route travel cost. All route or schedule deviations, and any difference between actual expenses must be explained and approved.
If the traveller makes voluntary changes to his/her travel arrangements for personal reasons (i.e., to arrive back earlier, etc.), the College will not reimburse the additional costs.
8.8 Telecommunication
With prior approval, you may use your College cell phone for business purposes when traveling. Speak with your approver to determine what is covered in your cellphone plan and how the College wishes to handle long distance or roaming charges. Wherever possible, you are expected to use the least expensive means of communication.
8.9 Accounting Information
This section contains some general information to assist in completing the accounting portion of the travel forms. If you require more detailed information, please contact Financial Services for clarification.
Financial Services ensures the approval process for travel expense reimbursement requests meets legislated audit requirements. The role of Financial Services includes review of the request for:
1. completeness of the document
2. review that all appropriate approval s have been obtained
3. availability of funds to support the expense
4. appropriate use of account codes
5. proper application of reimbursement rules
6. appropriate and allowable use of College funds
8.10 Travel Advances
Employees who are travelling on official AV business may be eligible for travel advances.
The College will not issue an advance to anyone who has failed to account for any previous advance.
Submitting the Request
To request an advance, based on a reasonable estimate of the costs to be paid in cash, the traveller must complete a "Travel Advance Form" (Appendix C). All information including the destination and purpose of the trip must be completed and submitted with appropriate signatures or the request form will be denied.
Travel advances must be submitted to Financial Services electronically at least 5 business days prior to the departure date. Within 7 days after completion of travel, a Travel Expense Claim Form must be submitted to Financial Services in order to account for the advance.
Repayment of Advances
Within 7 days post travel, the employee is required to submit an approved Travel Expense Claim Form to Financial Services. When a cash advance is involved and approved expenses:
a) are less than the amount of the advance; a personal cheque, payable to AV, in the amount of the difference, must accompany the Statement of Travel Expenses.
b) exceed the amount of the advance; a College cheque, payable to the traveller, in the amount of the difference, will be issued after receipt and processing of the Statement of Travel Expenses.
Any advance balance that has not been repaid prior to a subsequent travel advance request or travel expense form submission will affect the person’s ability to receive those travel advances or recover expenditures submitted for other non-advanced travel.
Unresolved Advances
If an advance has not been collected within the expiration of the 7 days, the following steps will be undertaken:
a) a request for resolution of the outstanding advance will be sent to the "approver" and/or traveller of the advance (i.e., the decision unit manager who has signed the original request for the advance);
b) 10 days will be given for a response to this request;
if resolution has not occurred after the 10 day period, the advance amounts will be charged to the identified department code.
9.1 RESPONSIBILITIES
Employees, Volunteers, and Appointees are responsible for:
- considering alternatives such as teleconferencing and video conferencing;
- following the principles and rules set out in this Policy;
- being aware of the conflict of interest rules that govern the College; and
- being aware of any other applicable policies and guidelines.
Supervisors and Managers are responsible for:
- carrying out any delegated authorities and assigned tasks in accordance with this Policy;
- exercising managerial discretion judiciously;
- ensuring there is an appropriate records retention system and that documents, including claims and approvals, are maintained and stored;
- ensuring staff are aware of the requirements of this Policy;
- seeking timely direction when there are questions of application; and
- taking appropriate action in the case of non-compliance.
Presidents and Vice Presidents are responsible for:
- ensuring the Policy’s principles and rules are implemented and monitored, including putting in place processes that support the Policy;
- delegating approval authority to appropriate levels within the College except as restricted in this Policy;
- carrying out any delegated authorities and assigned tasks in accordance with this Policy;
- ensuring consistent application of the Policy (e.g. for all jobs requiring regular travel);
- ensuring that claims are fully documented by running regular spot checks;
- ensuring that all persons covered by this Policy are aware of their responsibilities under this Policy and of the appropriate conflict of interest rules; and
- approving the service of alcohol at hospitality events in agencies/organizations that do not have special status for that purpose.
Chairs are responsible for:
- ensuring all employees and appointees are made aware of their responsibilities under this Policy;
- ensuring the Policy is applied and monitored appropriately;
- ensuring that staff with delegated authority are able to effectively apply this Policy; and
- approving the President’s expenses.
The Board of Governors is responsible for considering requests for special status and the approval of the President’s expenses.
APPENDIX A
Definitions
Allowance an amount which may be claimed by an employee travelling on behalf of the College as a valid expense in lieu of the actual expense (ie. Airfare in lieu of kilometric charge)
Employee any person currently employed by the College and documented on a recommendation form or an extension contract
Exchange Rates the price of one country’s currency in terms of another country’s currency. Exchange rates vary from day to day.
Expense the cost of various goods and/or services required and paid for by an employee when travelling on behalf of the College. The goods and/or services must be solely for the benefit of the College
Gratuity a discretionary expense incurred by an employee in appreciation for the high quality of service provided by waiters/waitresses, cab drivers, bell hops, etc.
Headquarters the address of the campus where the employee is normally stationed
Kilometric Rate the rates approved by the BPS for reimbursing employees using their personal vehicle when travelling on behalf of the College
Per Diem the daily monetary amounts that are allowed for reimbursement for travel
Receipt a document obtained by an employee from a supplier in support of a travel expense. The documentation must contain the itemized cost and total cost of and the nature of the service. Other details may be required in certain circumstances
Reimbursement reimbursement for travel expenses shall only be allowed for actual business expenses incurred, subject to the provisions of the Travel Policy and the maximum limitations shown in the Addendum’s
Travel Expense Claim Form a form which is to be completed by each employee seeking Travel Expenses reimbursement for expenses incurred while travelling on behalf of the College. The form must also be prepared by an employee to show the disposition of any travel advance obtained by an employee for use while travelling on College business
Travel Advance a sum of money loaned by the College to an employee travelling on College business for the purpose of paying travel expenses. The employee must account for the loan by submitting a Statement of Travel Expenses and returning any unused portion of the money to the College. When this is done, the loan is considered repaid by the College.
Travel Advance Form a form which when completed authorizes an employee Requisition to receive a travel advance.
APPENDIX B
Kilometer Rates
While the articles of the collective agreements include rates for both Northern Ontario and Southern Ontario travel, the College will pay, at the Northern Ontario rate, an allowance for the use of the employee’s personal vehicle while driving on authorized College business.
Annual Distance Driven Northern Ontario 0.41/km
Kilometre claims are paid in Canadian funds regardless of route.
Air Travel Considerations
The College does not use a contracted travel agency; the traveller must try to obtain the best airfare price for the College. Airlines are continuously changing their fares and policies governing those fares. Airline fares can vary substantially depending on factors such as route, day of week, time of day, length of stay, advance reservation requirements and airline competition. To get the lowest possible fare, the traveller should try to book airline travel as far in advance as possible.
APPENDIX C
Expense Claim Form
The form below should be electronically completed and must be signed by all parties (claimant and approver). Original receipts must also be attached. It can be found at the following link:
http://our.saultcollege.ca/applications/Forms/Finance/ExpenseClaimForm. asp
Travel Advance Form
The form below should be electronically completed and signed by all parties (claimant and approver). It can be found at the following link:
http://our.saultcollege.ca/applications/forms/Finance/TravelAdvanceRequi sitionForm.asp
APPENDIX D
Car rental daily rate
Vehicle Type: Intermediate
Daily Rate: 39.00
APPENDIX E
Varsity and Club Sports Team per Diems
For the purpose of varsity and club sports team travel, the following guideline will be used.
Team Rate per day
OCAA Teams : 25.00 $CAD
Rate per day
Other than OCAA Teams
25.00 $CAD
20.00 $USD