Employee Expense Guidelines

Transcription

1 Plicy Emplyee Expense Guidelines March 15, 2011 Intrductin These guidelines are intended t assist emplyees adhere t the Emplyee Expense Plicy. As in all financial transactins f Husing Cnnectins, high ethical standards, gd judgment, and accuntability, as well as a cmmitment t due diligence and transparency, will guide the actins f all individuals cvered by these guidelines. Scpe These guidelines apply t all uninized and nnuninized staff, including permanent and temprary management and exempt emplyees, cntractrs, cnsultants and students. Husing Cnnectins intent is t reimburse individuals fr legitimate, reasnable expenses incurred by individuals fr apprved Husing Cnnectins related activities, which means that: The expense is necessary fr the n ging business and peratins f the unit; The cst is reasnable fr what is being prcured; and The amunt is within the budget fr the unit. If a particular expense is nt described in these guidelines r in ne f the plicies listed belw, the emplyee must get pre apprval frm: The Unit Manager fr expenses belw $200; r The General Manager fr expenses equal t r abve $200. befre incurring the expense. Fr reimbursement: The riginal itemized receipts are required. Credit card receipts and statements will nt be accepted; and The receipts must be submitted fr reimbursement within sixty (60) days f incurring the expense. Accuntability Cmpliance with these guidelines is mandatry fr all emplyees. The requirement fr cmpliance is nt relieved by managerial apprval. If an emplyee is fund t be in nn cmpliance with these guidelines, actins may be taken that can include seeking recvery f reimbursements and/r disciplinary actin up t and including terminatin f emplyment. Related Plicies and Guidelines Cntents Emplyee Expense Plicy Mileage Reimbursement Plicy Tuitin Reimbursement Plicy Cell Phne/Mbile Cmmunicatins Plicy Management Expense Plicy Prfessinal Membership Plicy Petty Cash Plicy Business Meal Expense...2 Travel fr Business r Cnference Expense...3 Transprtatin Expense...4 Prfessinal Membership & Assciatin Fees...5 Gifts, Prmtins and Dnatins Expense...6 Business Hspitality Expense...7 Husing Cnnectins Emplyee Expenses Guideline 1

2 Business Meal Expense Definitin Breakfast, lunch r dinner expense incurred by an emplyee as part f a meeting fr a business purpse. Fr all meal expenses, the meals must be pre apprved in writing by the General Manager. The general Manager may delegate (in writing) meal apprvals t direct reprt Managers. In such cases f delegate apprval, the accuntability fr apprval will be shared by the Manager and General Manager. The emplyee must identify the business purpse fr the meeting and explain hw schedules d nt permit such a meeting in the ffice during nrmal wrk hurs. Meal csts must be reasnable, and cannt exceed the fllwing rates per persn (inclusive f taxes, tip, and beverages): $10 fr breakfast; $20 fr lunch; and $30 fr dinner. Tipping must nt exceed 15% f the bill befre taxes. The abve meal csts supersede and replace thse set ut in the Emplyee Expense Plicy f Octber 22, The rates abve are nt an allwance. They are fr individual meals yu must have eaten the meal t be able t submit a claim fr reimbursement. Examples f Eligible Expenses In twn cnference/seminar at which meals are nt prvided and where n per diem may be claimed. Ttal staff meeting time (exclusive f meal time) exceeds fur (4) hurs. Here, meals shuld be rdered in meals in restaurants are discuraged. Meals can be claimed when required t wrk at least fur (4) hurs f vertime n a nrmal business day and at least fur (4) hurs f vertime n a nn scheduled wrk day. Examples f Ineligible Expenses Alchl cannt be claimed and will nt be reimbursed as part f a meal expense. There are n exceptins t this rule. Meals at meetings fr staff scial gatherings r staff appreciatin will nt be reimbursed. Reimbursement will nt be prvided fr meals cnsumed at hme r included in the cst f transprtatin, accmmdatin, seminars, r cnferences. What d yu need fr Reimbursement? Verificatin f written pre apprval. Original itemized receipt shwing items cnsumed. Full name(s) f all participants attending the meeting. Date and purpse f meeting. Husing Cnnectins Emplyee Expenses Guideline 2

3 Travel fr Business r Cnference Expense Definitin Business travel is travel which is necessary t cnduct the business affairs f Husing Cnnectins and is defined as: Travel necessary t carry ut duties directly related t staff jb respnsibilities; Travel t an event where a member f staff is a speaker, panel participant r presenting a paper, where participatin is frmally recgnized in the agenda; and Travel t participate in study r inspectin turs, visits r meeting when specifically directed by the crpratin. Cnference Expense relates t expenses that further crprate gals and invlve: Attendance at a cnference, which is an event spnsred by a prfessinal r trade assciatin invlving a series f presentatins r discussins related t the purpses and gals f the assciatin; Attendance at a seminar, which is a cmpact prgram f nt mre than five wrking days, nt necessarily ffered thrugh an apprved academic institutin r prfessinal bdy, fr an individual s prfessinal develpment; and Participatin in study r inspectin turs. All business r cnference travel utside f the Greater Trnt Area must be preapprved in writing by the General Manager. Travel utside f Ontari must be pre apprved in writing by the Chair f the Bard. All travel utside f the Greater Trnt Area must be ecnmy class fr air, rail r bus, r by car, in the mst ecnmical manner pssible. Accmmdatin must be a single standard rm at the mst ecnmical price the lesser f the actual cst r gvernment rate, where available. If meals are prvided at the cnference, then n meal reimbursements are permitted. Business meals and meals nt cvered in cnferences will be reimbursed at actual csts and cannt exceed the rates in the sectin f Business Meal Expenses in these guidelines. Fr travel utside Canada, the meal rate shall be the same as the Canadian Dllar equivalent in the Business Meal Expenses sectin f these guidelines. Reimbursement fr expenses in freign currency shall be based n the exchange rate n the date when the emplyee incurred the expense. Claims fr Cnference r Business travel must be made within 30 days f returning frm the Cnference r Business travel. Travel advances may be available with the pre apprval f the General Manager. These travel rules apply t staff and the bard f directrs. Examples f Eligible Expenses Cnference registratin Reasnable incidentals are permitted (e.g. travel t and frm transprtatin terminal, taxis, parking, telephne calls and faxes). Htel rm cst Husing Cnnectins Emplyee Expenses Guideline 3

4 Trip cancellatin insurance Business telephne calls Internet cnnectin charges if internet service is required fr business purpses. Vehicle rental Examples f Ineligible Expenses Persnal expenses Sightseeing expenses Medical Insurance Fr vehicle rentals, traffic and parking vilatins will nt be reimbursed. What d yu need fr Reimbursement? Verificatin f written pre apprval. Original itemized receipt shwing items cnsumed fr all reimbursement f meals. Itinerary cnfirming travel dates and airline bkings. Reimbursement f cnference registratin fees must include a cpy f the cnference brchure cnfirming the cst and cnference dates. Reimbursement f htel csts must include an riginal htel invice itemizing rm csts and ther incidentals. Transprtatin Expense Definitin Transprtatin assciated with business related activities that is nt cvered by the Mileage Reimbursement Plicy. Emplyees must travel by the mst ecnmical manner. Lcal public transprtatin including htel/airprt shuttles shuld be used wherever pssible. Fr lcal TTC travel, tkens shuld be btained frm the petty cash custdian. Tkens must be signed fr by the persn receiving the tkens and the destinatin/purpse must be identified. TTC passes may be given t students with General Manager s apprval. TTC passes may als be given t emplyees where it is mre ecnmical t prvide a mnthly pass than individual tkens. In such cases, the emplyee must get written pre apprval frm the General Manager by prviding a written explanatin n why a TTC pass is mre ecnmical than individual tkens. The pre apprval can be granted fr a maximum f three (3) mnths at a time. Taxis fr business related trips may be justified in cases where: Grup travel by cab is mre ecnmical than the ttal cst f having individuals travel separately by public transit r shuttle; Transprt f wrk related baggage r parcels is required; r Taking a cab allws yu t meet an unusually tight schedule fr meetings. Rides n cabs r ther mdes f transprtatin between hme and nrmal wrk lcatin, are nly allwed in exceptinal circumstances such as: Husing Cnnectins Emplyee Expenses Guideline 4

5 Weather, health r safety cnditins indicate it is the best, apprpriate ptin; r Transprt f wrk related baggage r parcels is required. Emplyee must identify business purpse fr any car rental. Fr car rentals, the driver must be an emplyee f Husing Cnnectins. Third party drivers are nt allwed where Husing Cnnectins funds are used t pay fr rental fees. Examples f Eligible Expenses Tkens fr staff fr business related transprtatin. Taxi fr business related travel, using taxi chits and pre apprved by Divisinal Executive.. Tips tipping fr taxi s shuld nt exceed 10%. Fr rental cars rental fees, insurance cverage, and gasline cst. Rental cars rates must be fr Standard car rates r thse less cstly. On street r private/public parking lt fees. Examples f Ineligible Expenses Highway tlls related t travel between hme and nrmal wrk lcatin. Charges fr damage t vehicle, twing fees, traffic fines r car wash fees. Rides n cabs r ther mdes f transprtatin between hme and nrmal wrk lcatin, except under what is described abve. What d yu need fr Reimbursement? Cnfirmatin f written pre apprval fr expenses. Fr reimbursement f expense related t taxi rides, the emplyee must prvide an riginal receipt with the date and the t and frm destinatins filled ut by the taxi driver. Credit card receipts and statements will nt be accepted. Original receipts are required fr rental car expenses that includes the date f rental, mdel f car, rental rate and any insurance purchased. Prfessinal Membership and Assciatin Fees Expense Definitin Fees fr when an emplyee is required t carry a prfessinal designatin fr the perfrmance f jb duties r where, in the pinin f the General Manager, membership will benefit jb perfrmance. Expenses must be pre apprved by General Manager. Emplyee must identify hw a membership is relevant t Husing Cnnectins business. Payment must be made directly t the prfessinal bdy whenever pssible. Where apprpriate, crprate memberships (rather than individual memberships) shuld be cnsidered t save n csts. Examples f Eligible Expenses Memberships required fr prfessinal designatins. Husing Cnnectins Emplyee Expenses Guideline 5

6 Examples f Ineligible Expenses Retail memberships Award, Reward r Affinity prgrams What d yu need fr Reimbursement? Cnfirmatin f pre apprval frm General Manager. Original receipt and cnfirmatin f payment f expenses. Gifts, Prmtins and Dnatins Expense Definitin Prmtinal items r gifts such as suvenir T shirts, flwers, pens, etc. Gifts shuld nly be prvided in exceptinal circumstances, and nt as a rutine item, t third parties in relatin t service t Husing Cnnectins business needs. Fr greater clarity, staff and bard members are nt eligible fr gifts. Awarding f gifts must be pre apprved by General Manager. Requests fr reimbursement fr flwers and gifts must include an explanatin n hw it relates t Husing Cnnectins business. Gifts shuld be f nminal value and cannt exceed $30 (including taxes) per persn. Examples f Eligible Expenses Prmtinal items such as fridge magnets, suvenir T shirts, pens, etc. Gifts t guest speakers. Recgnitin certificates r certificates f appreciatin fr vlunteers r staff. Csts fr framing and/r frames fr the certificates will nt be reimbursed. Examples f Ineligible Expenses Gifts t staff and bard members. Flwers r cards t shw sympathy due t illness/death. Such expenses shuld be brne by the emplyee. Flwers r cards fr jyus ccasins such as the birth f a child. Such expenses shuld be brne by the emplyee. Unifrms/clthing nt in the cllective agreement. Any branded items must be apprved by the General Manager. Dnatins must be made by Husing Cnnectins, the crpratin, and nt by individual emplyees. Dnatins by individual emplyees in their wn name will nt be reimbursed What d yu need fr Reimbursement? Cnfirmatin f apprval frm General Manager. Original receipts fr the expenses. Husing Cnnectins Emplyee Expenses Guideline 6

7 Business Hspitality Expense Definitin Breakfast, lunch, dinner and receptin expenses incurred while hsting a Third Party. Third Party means peple wh are nt Husing Cnnectins staff r the Bard f Directrs. Meals fr the Bard f Directrs shall be gverned by the Business Meal Expense sectin f these guidelines. All hspitality expenses must be pre apprved in writing by the General Manager. Hspitality may be extended in an ecnmical manner t gvernment fficials, business partners, nn prfit grups and ther third parties if it facilitates Husing Cnnectins business r is desirable as a matter f curtesy r prtcl. In the case f hspitality events with vendrs, staff are reminded f the Cnflict f Interest Plicy. Alchl cnsumptin fr hspitality is discuraged. Hwever, if alchl is cnsumed at hspitality events, then the fllwing requirements apply: General Manager must pre apprve the availability and cnsumptin f alchl; Expenses are nt extravagant and d nt exceed the ttal cst f fd; Fd must always be served when alchl is available; and Preference is given t Ontari wine, beer and spirits. Strike a balance between ecnmy (the expenses represent a prudent use f public funds) and prprtinality (the expenses reflect what is custmary fr such functins). The number f attendees shuld be limited t thse necessary fr the functin and shuld be kept t a minimum. Events can be c rganized with ther cmmunity grups. In such cases, the emplyee must have a written agreement with the cmmunity grup n hw expenses will be divided between the parties. This agreement must be apprved by the General Manager. Husing Cnnectins will nly reimburse thse expenses pre apprved by the General Manager. Examples f Eligible Expenses Space rental fees. The preference is t hld event n Husing Cnnectins, Trnt Cmmunity Husing r City f Trnt facilities. Written explanatin and pre apprval f General Manager is required t justify alternate lcatin. Venue decratins and set up Catering Equipment rentals (stage, chairs, tables, sund systems, a/v equipment) Examples f Ineligible Expenses Functins invlving nly staff are nt hspitality functins and will nt be reimbursed. Office scial events, retirement parties and hliday celebratins. Payment t staff t rganize event. Event csts fr an event rganized entirely by a third party with n Trnt Cmmunity Husing participatin. Husing Cnnectins Emplyee Expenses Guideline 7

8 What d yu need fr Reimbursement? Cnfirmatin f apprval frm General Manager. Original detailed invice frm vendrs, including: Purpse f event Date Lcatin Type f hspitality (breakfast, lunch, dinner, receptin, refreshments, etc.) List f attendees A list f the guests that attended the event. Husing Cnnectins Emplyee Expenses Guideline 8