THE HINCKS-DELLCREST CENTRE POLICY NUMBER SECTION: FINANCIAL SUBSECTION: TRAVEL, MEALS AND HOSPITALITY. Page 1 of 7 -- POLICY

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1 Page 1 of 7 -- POLICY 1.0 Policy Statement This policy statement aims to set out the framework upon which travel, meals, accommodation and hospitality expenses ( Expenses ) will be reimbursed by The Hincks-Dellcrest Treatment Centre, The Hincks-Dellcrest Institute and The Hincks-Dellcrest Foundation ( The Centre ). This policy will be posted on the Centre s website and will be available to the public. 2.0 Guiding Principles The following principles are the cornerstone of managing the reimbursement of Expenses, and in achieving fair and reasonable practices across The Centre: Accountability: The Centre will be accountable for public funds that are used to reimburse Expenses and all Expenses will support the Centre s business objectives. Transparency: The rules regarding incurring and reimbursing Expenses are clear, easy to understand, and accessible to the public. Value for Money: Arrangements for travel, meals, accommodation and hospitality are necessary and economical (striking a balance with due consideration of health and safety). Fairness: Legitimate authorized Expenses will be reimbursed. The reimbursement of Expenses will be consistent with the Ministry of Children and Youth Services Best Practice: Travel, Meals and Hospitality Expenses, as well as the Broader Public Sector Expenses Directive. 3.0 Applicability This policy applies to any person in the organization making an Expense claim, including the following: appointees, board members, employees, and consultants and contractors engaged by the Centre, providing consulting or other services. 4.0 Administration 4.1 Non-Reimbursable Expenses Expense of a personal nature will not be reimbursed. Such expenses include but are not limited to expenses for: Recreational purposes (eg. Video rentals, mini bars, etc.); Personal items; Traffic and parking violations; Social events that do not constitute hospitality; Alcoholic drinks, unless part of hospitality as described below; and Friends or family members, unless part of hospitality as described below.

2 Page 2 of 7 -- POLICY 4.2 Receipts Original receipts (not photocopies) must be submitted with all claims unless otherwise indicated in this policy. Credit card slips by themselves are insufficient to support a claim for reimbursement. Managers must ensure that appropriate records retention arrangements are in place for claims documentation. 4.3 Overpayments Overpayments, namely amounts reimbursed or paid that are not in accordance with the terms of this policy shall be recovered from the claimant. 4.4 Time Limit for Claims All claims must be submitted on a timely basis, and no later than the end of the first month of the fiscal year following the fiscal year in which the Expense was incurred. Managers may extend this time limit using the principles to guide exceptions set out in this Policy. No claims for Expenses may be submitted by an employee after the termination of employment. 4.5 Enforcement Persons approving claims for reimbursement are responsible for monitoring compliance with this Policy. 4.6 Guidance on Exceptions to Rules Where a manager decides to exercise discretion in making an exception, and in order to ensure a proper record for audit purposes, the rationale for the exception must be documented and accompany the claim. Principles to guide exceptions to the rules: Trust use discretion and latitude for persons and supervisors to act in a fair and reasonable manner; Flexibility management decisions respect the duty to accommodate, respond to persons needs and interests, and consider unforeseen circumstances; Stewardship ensure consistent, fair and equitable application of the policy giving consideration to all circumstances, while maintaining the share responsibility for wise and prudent use of public resources. 4.7 Authorization All Expenses must be authorized by the supervisor and/or delegated authority before such Expenses are incurred. Approving authorities must be senior to the individual submitting the claim.

3 Page 3 of 7 -- POLICY 5.0 Travel Expenses incurred by a group must be submitted by the most senior member of the group. Chair of the Board or board member(s) authorized by the Chair will approve the reimbursement of Expenses for the Chief Executive Officer. Authorization may be provided only for Expenses that are consistent with this policy and properly documented. The most practical and economical way to travel (including accommodation) will be chosen in each circumstance, unless an exception is granted by the appropriate authority. 5.1 Approval to Travel Prior approval by the appropriate authority (supported by subordinate levels of authority) is required for all business travel. Levels of Approval Required: Within Ontario Outside Ontario within Canada and the Continental USA Outside Canada and Continental USA (applicable for Institute and CIDA/Federal grants only) Outside Canada and Continental USA (applicable for Provincially funded grants only) Supervisor Supervisor and Director of Services Supervisor and Director of Centralized Services and/or Director of Funding Project. Supervisor, Director of Services, Chief Executive Officer 5.2 Travel Outside of Ontario Within Canada and Continental USA Prior written approval (as set out in section 5.1) must be obtained. Written documentation must be on file with the following: Reason for travel outside Ontario is necessary Most economical and practical means. That is, cost effectiveness of travel was chosen (while balancing efficiency in operations). Three quotes are required for airfare and hotel rates. Detailed itemization of all anticipated expenses that will be incurred. Any personal time to be taken before or after the business travel must be included in the prior approval process. Personnel may be accompanied by another person during business travel. Any expenses incurred for the accompanied person will not be paid by the Centre, including but not limited to upgrades and additional accommodation. The most economical and practical means should be used to travel from home to point of departure. Prior approval is required for mileage or taxi reimbursement.

4 Page 4 of 7 -- POLICY 5.3 Travel Outside Canada and Continental USA For the Institute and CIDA/Federal Grants The Centre must follow the funding agreements in which travel is required along with all documentation required. For Provincially funded grants - Business travel outside Canada and the continental USA must be specified in the funding agreements. Prior written approval (as set out in section 5.1) must be obtained. Written documentation must be on file with the following: Reason for travel outside Canada and Continental USA is necessary Most economical and practical means. That is, cost effectiveness of travel was chosen (while balancing efficiency in operations). Three quotes are required for airfare and hotel rates. Detailed itemization of all anticipated expenses that will be incurred. Any personal time to be taken before or after the business travel must be included in the prior approval process. Personnel may be accompanied by another person during business travel. Any expenses incurred for the accompanied person will not be paid by the Centre, including but not limited to upgrades and additional accommodation. Bookings for international travel arrangements require sufficient advance timeframes, where possible. For non-peak travel times, arrangements should be secured four weeks in advance. For peak travel times, arrangements need to be made six to ten weeks in advance. The most economical and practical means should be used to travel from home to point of departure. Prior approval is required for mileage or taxi reimbursement. 5.4 Compensation Personnel travelling for business purposes do not accumulate overtime during travel. The Centre does not compensate personnel for travel time to commute from home to airport and return airport to home. When travelling overnight, personnel are required to take one rest day upon arriving at their destination. This rest day is forfeited if not taken upon arrival at destination. Personnel travelling on the weekend are allowed one 7 hour day in lieu time per trip. 6.0 Road Transportation When road transportation is the most practical and economical way to travel, the order of preference shall be: a) Centre vehicle when available; b) Rental vehicle if a Centre vehicle is not available and a rental vehicle is more economical than use of a personal vehicle; or c) Personal vehicle when a Centre vehicle is not available, and a personal vehicle is more economical than use of a rental vehicle.

5 Page 5 of 7 -- POLICY Parking fees paid while driving on Centre business will be reimbursed. Receipts must be obtained and submitted wherever practicable. 6.1 Car Rental The size of the rental car must be the most economical and practical required for the business task and the number of occupants. Exceptions must be documented and approved by the appropriate spending authority. Luxury and sports car rentals are prohibited. 6.2 Kilometre Reimbursement Rates for Personal Vehicle Use Rates of reimbursement by personnel are approved by the Chief Executive Officer. Rates for specific grants/programs funded outside of the Ministry of Children and Youth Services must fall within their specific funding guidelines. If rates are not specified in funding agreements, the reimbursement rate will not exceed the rates outlined in the Treasury Board of Canada Travel Directive. 6.3 Record keeping For Centre owned vehicle, daily trips logs will be maintained to ensure tracking of business and personal use of vehicles. Claims for reimbursement of personal use of vehicles must include reason for trip. Mileage reimbursement forms include common destination distances and flat rate for Farm location. 7.0 Air Transportation and Accommodations 7.1 Air Transportation Travel by air is permitted when this is the most practical and economical way to travel. Travel must be arranged in advance and be booked by fixed dates. The standard is economy class. 7.2 Accommodation Reimbursement will be made for single accommodation in a standard room, and no reimbursement will be made for suites, executive floors or concierge services. 8.0 Meals and Incidental Expenses Reasonable and appropriate actual meal and incidental expenses will be reimbursed (with the exception of consultants and contractors), subject to approval by the claimant s manager and within guidelines set and approved by the CEO. Meal and incidental expenses will not be reimbursed for consultants or contractors and will not be included as allowable expenses in any contract with a contractor or consultant.

6 Page 6 of 7 -- POLICY Rates of reimbursement will be pursuant to funding agreements and must not exceed the rates outlined in the Treasury Board of Canada Travel Directive, Appendix C Allowances. Original itemized receipts must be provided with claims for reimbursement of actual meal and incidental expenses. Reimbursement must not exceed the amount actually spent (including taxes and gratuities) as validated by a receipt accompanying the claim. Every claim for reimbursement must be accompanied by a written explanation with sufficient detail when the meal rate is exceeded. Reimbursement of meal costs must not include the reimbursement for any costs associated with alcoholic beverages. Exceptions may be extended for the Institute, Foundation and privately held funds of the Centre. Any exceptions must be approved by the Director and/or CEO. 9.0 Hospitality Hospitality is the provision of food, beverages, accommodation, transportation or other amenities at public expense to persons who are not engaged in work for the Centre. Hospitality should be extended in an economical, consistent, and appropriate way when it will facilitate Centre business or is considered desirable as a matter of courtesy. Hospitality may be extended on behalf of the Centre when: Engaging representatives of other governments, the broader public sector, industry, public interest groups or unions in discussions on official matters; Providing persons from national or international organizations and charitable organizations with an understanding and appreciation of the Centre s work; Other occasions as approved by the CEO and/or Board of Directors. Hospitality expenditures should minimize cost to be consistent with: the status of the guest(s), the number of persons attending, and the business purpose to be achieved. Hospitality expenses must be recorded and documented. Information on the circumstances giving rise to the hospitality, the form of hospitality, the cost, name and location of the establishment, number of attendees, names of individuals entertained and their titles/company name and approvals by the appropriate authority. Hospitality will not be reimbursed for consultants or contractors or included as allowable expenses in their contracts Records Expense-related records will be maintained for a period of seven years for verification and audit purposes.

7 Page 7 of 7 -- POLICY 11.0 Disciplinary Action Clause Failure to follow the above policy would be considered a violation of Centre expectations that could be grounds for disciplinary action, up to and including termination in accordance with the Disciplinary Action Procedure Auditing The Travel, Meals and Hospitality Policy shall be reviewed on an annual basis. Board Initial Approval Date: 2010-May-20 Major Content Minor Content Editorial Board Review/Approval Date: 2010-Dec-16 No Date: 2012-Jan-09 Date: N.B. The Centre s up-to-date reference file of policies/procedures is maintained by the CEO s Executive Assistant. Please note that this printout may not represent the most recent version.