Internal Use Only. Toronto 2015 Pan/Parapan American Games Organizing Committee Employment Handbook

Transcription

1 Toronto 2015 Pan/Parapan American Games Organizing Committee Employment Handbook Effective March 6,

2 Section H: Business Expenses and Travel 1

3 Overview This policy applies to all staff, Board of Directors and Committee members and covers general business expenses and travel costs and related expenditures. It is intended to recognize the following general principles: General business expenses TO2015 will reimburse employees for all reasonable business expenses incurred. Travel costs A certain amount of travel is necessary as part of doing business, particularly at senior levels. TO2015 will reimburse employees for travel-related costs that fall within established guidelines. Employees and their manager are expected to minimize total travel costs by adhering to sound business practices and controls. Any travel or business expenses directly funded by the Government of Ontario are subject to the Broader Public Sector Expenses Directive issued by the Management Board of Cabinet rules and budget guidelines. It is essential that these rules and guidelines are adhered to in order to ensure the reimbursement of expenses. It is imperative that employees inform themselves accordingly prior to incurring expenses, and especially before processing an expense claim. In particular, employees should be aware that alcoholic beverages are not eligible for reimbursement (except Hospitality, see below). Given the many discretionary aspects of business expenses and travel costs, TO2015 s policy is based on: Budgeting For budget purposes, business expenses and travel activity must be planned and managed to ensure they do not exceed division/function budget levels, and are kept to the minimum amount necessary to accomplish defined objectives. Authorization All business expenses and out-of-town travel involving flights requires prior approval from an appropriate manager. The appropriate approving manager is the division head (or in their absence, the CFO) or CFO/CEO in the case of executives. All out of country travel must be preapproved by the CEO. Reporting Business expenses and travel charges incurred must be reported in detail on the Travel Expense Reimbursement Form and submitted to the employee s manager within 30 days of incurring costs or trip completion, or month end. All original receipts must be provided for expenditures to be reimbursed. Credit card receipts are not permitted as support for meals and entertainment. If there is a reimbursement to an employee that results in an overpayment, the employee must repay the overpayment to TO2015, as the overpayment constitutes as debt owing to TO

4 Approval Employee Category First Approval Second Approval All employees below executive level Department Head (but not lower than Director) or SVP Executive, board of directors and board committees CFO Director Finance CEO or Chair CFO CEO or Chair No second approval required CEO Chair CFO The approver is responsible for ensuring compliance with this policy and its guidelines. If the approver requires additional information, he/she will contact the employee s manager. Any variances or exceptions from the policy will be referred to the CFO. When approving an exception to the guideline, the rationale for the exception must be documented and accompany the expense report. TO2015 will not reimburse an employee for personal expenses. Evidence of inappropriate expense claim practices can result in corrective action, up to and including termination of employment, depending upon the severity of the circumstances. Corporate Credit Cards TO2015 may provide an employee with a corporate credit card if there is a compelling business reason, or if he/she becomes a frequent traveler. Other than in special circumstances, employees are encouraged to use the corporate credit card for all accommodation, car rentals and whenever possible, meals and ground transportation. Special circumstances include situations where the corporate credit card is not accepted by the vendor, or where discounts may be obtained via coupons or the use of another credit card. In the latter case, the use of money-saving promotions offered by credit card and other companies for business expenses is at the employee s discretion. If an employee is issued a corporate credit card, he/she is responsible for ensuring his/her account is settled within the specified timeframe, and that the conditions of the cardholder agreement are satisfied. Corporate cards are issued to employees at the request of TO2015 according to business need. The card can be cancelled at any time if the employee is unable or unwilling to meet the obligations of being a cardholder. Interest charges for late payment will not be reimbursed by TO2015. If a circumstance occurs that TO2015 is the cause of the late payment, TO2015 will consider reimbursement based on the facts of the situation. No personal transactions may be charged to the corporate credit card. Personal expenses are non-reimbursable by TO2015. Failure to adhere to this requirement may result in the revocation of cardholder privileges. 3

5 If the employee does not have a corporate credit card, he/she may use his/her personal credit card. Amounts charged to personal credit cards or paid in cash will be reimbursed on submission of a properly completed Travel Expense Reimbursement Form, with all original receipts attached. All currency conversions will be at the "buy" rate provided by the Royal Bank of Canada for the specific travel days, and/or in accordance with the rate used on the employee s credit card statement. Consultants and Contractors The policy and process for expenses and travel costs incurred by consultants and contractors are included in the terms and conditions of their master contracts. Consultants and contractors are not permitted to commit TO2015 to any contractual obligations without the prior approval of the CFO or CEO, nor are they authorized to incur any expenses prior to authorization. In no circumstances are hospitality, incidental or food expenses considered an allowable expense for consultants and contractors. Mode of Transportation When travelling on TO2015 business, an employee should choose the most efficient and cost-effective mode of transportation, taking into consideration the number of employees travelling together, distance travelled, time available and current travel rates. All travel should be booked sufficiently in advance to obtain early booking discounts. All travel should be arranged through TO2015 s selected travel advisor (currently Stage and Screen Travel Services (Corporate Traveler)), where applicable. Air and train All air and train arrangements should be made at the most economical rates available at the time of booking. All employees are required to travel in economy class for all flights/train trips. Business class flights are not reimbursable under any circumstance. An employee may upgrade using his/her own upgrade certificates. Employees may request advance seat selection where an additional charge is imposed by the airline. Flight cancellation insurance is not an allowable expense unless pre-approved by the CFO or CEO. In certain circumstances, flights need to be changed to accommodate schedule changes. Flights change fees are eligible for reimbursement if there is a valid business reason for the change and the new flight that is chosen is of the same or lower value and status as the previously booked flight. Travelers may retain all benefits from frequent flyer memberships and other promotional programs offered by a transportation company. 4

6 Note: Travel points accumulated as a result of business travel may be considered a taxable benefit by the Canada Revenue Agency. No more than five employees or two directors or executives should fly on the same flight. The CEO, CFO and/or Chair may not travel together. Travel during non-business hours It is the normal practice of many airlines to offer reduced airfares for Saturday or Sunday departures/returns. Unless the lowest cost alternative would result in undue inconvenience to the traveler, employees are encouraged to use the lowest available fares, with reasonable flexibility. In cases where travel is extended by a weekend before or after the business trip to achieve a lower overall net cost, TO2015 will absorb the added hotel and meal expenses, up to an amount that, when added to the lower fare, does not exceed the original full cost fare. Only business-related expenses consistent with the meals and entertainment policies will be reimbursed. As part of the Chevrolet Canada sponsorship, a fleet of vehicles are available for use by any staff member who requires transportation to conduct TO2015 business. Use of the fleet should be the first choice before using personal vehicles and/or renting a vehicle. See Sponsored Vehicle Policy for further guidelines on use of sponsorship vehicles. Use of personal vehicles for travel When road transportation is the most practical and economical way to travel and a fleet vehicle is not available, use of a personal vehicle is permitted. Such travel will be reimbursed at the then-current rate per kilometer (currently $0.45/kilometer). Reimbursement of personal car use should not exceed the equivalent of the most economical fare. The kilometer reimbursement rate is designed to cover all costs of operating a vehicle including fuel, insurance, maintenance, repairs or accidents. The cost of insurance coverage and all other operating expenses are the employee s responsibility, including insurance coverage for occasional use of a personal vehicle for business use. Costs such as bridge and highway tolls, ferry fares and parking incurred when conducting TO2015 business are reimbursable at cost. For the CEO, direct reports to the CEO, Board of Director and Board Committee members, receipts must be submitted wherever possible for amounts of $5.00 or more only. Receipts of a value less than $5 from these groups are ineligible for reimbursement. Some cases (for example, 407 ETR tolls) may require an explanation as to why a toll highway was used versus a highway without tolls. Commuting between home and office is not reimbursable. Employees will not be reimbursed for any towing charges or fines resulting from parking or driving infractions incurred when using a personal vehicle or a rental vehicle on TO2015 business. Accidents involving an employee s personal vehicle or a rental vehicle should be reported immediately to the appropriate insurance company, as well as to the proper authorities. 5

7 This kilometer reimbursement rate is reviewed and established annually in accordance with Canada Revenue Agency (CRA) guidelines. Please note that the difference between the TO2015 kilometer reimbursement rate and the maximum CRA rate can be claimed on income taxes. However, the employee must be in a position to provide documentation supporting the difference and should track all kilometers using the forms that are available on the CRA website. Taxis Use of Taxi s is permitted as an eligible reimbursement if this mode of transportation is the most cost and time effective. For the CEO, direct reports to the CEO, Board of Director and Board Committee members, receipts must be submitted for amounts of $5.00 of more only. Receipts of a value less than $5 from these groups are ineligible for reimbursement. Travel to and from airports If travelling with a group, employees are encouraged to share transportation whenever possible to reduce costs. When transportation is shared, the most senior TO2015 employee should pay the cost and claim the expense. If using a personal vehicle, employees should use the long-term parking area at airports. Employees may claim kilometre reimbursement for the amount of kilometres over and above the distance between their home and place of work as well as parking expenses. When choosing ground transportation, employees are encouraged to use hotel courtesy vans and airport buses to city centres. Vehicle rentals Rental vehicles should be used based on necessity and economy for instance, where public transportation is not available, when several locations will be visited or when other alternatives would be more expensive. Compact or sub-compact vehicles must be selected unless three or more employees are traveling together sharing a vehicle, or sizable equipment is being transported. If an employee is not covered under a personal automobile insurance policy or does not have a personal credit card, he/she should not purchase rental car insurance as he/she is covered under TO2015 s insurance plan. If an employee has a credit card that provides basic coverage, he/she should decline the extra insurance. Rental vehicles should be refueled before returning the vehicle to the rental agency to avoid the fuel surcharge as this will not be reimbursed. Personal Travel Expenses Personal travel expenses include accommodation, food, beverages (excluding alcohol) and/or other amenities required for travelling. Accommodation Accommodation will be reimbursed if an employee is required to travel in excess of 175 kilometers from his/her residence to a location where TO2015 is conducting business, or if TO2015-related meetings exceed one day in duration. This excludes the employee s daily commute to TO2015 s offices. 6

8 Except for pre-arranged hotels associated with conferences, etc., employees should stay at moderate hotels and in a standard single room. In order to ensure preferential rates all Board of Directors and Board Committee members and other visitors, when on TO2015 business in Toronto, must stay at either the host hotel, the Westin or the Radisson on Queens Quay. If by chance there is a room rate that is less than the Westin and Radisson, a hotel receipt from another hotel property will be reimbursable under this policy. No other hotel receipts are eligible for reimbursement unless both the Westin and Radisson are full during the stay. If reservations must be cancelled, it is the responsibility of the employee to make sure that the cancellation is made in advance so that no show charges will not be incurred. When booked in conjunction with air or train travel, accommodation arrangements should be made through TO2015 s selected travel advisor (currently Stage and Screen Travel Services (Corporate Traveler)). Payment for accommodation expenses, together with any incidentals, must be made upon checkout. When submitting accommodation expenses, employees must: include the original hotel bill; itemize room and other charges by day; and, indicate the number of days and specific dates of travel for the charges shown. Costs for meals, entertainment and tips included on the hotel bill should be shown separately, by day. Movie expenses will not be reimbursed. Mini-bar expenses generally will not be reimbursed, unless the details of the expense are provided and the expense was in support of one of the eligible meals allowed for the travel period. Gift(s) in lieu of accommodation expense If, in lieu of incurring a reimbursable accommodation expense, an employee stays with friends or relatives, a dinner (excluding alcohol), theatre tickets or an equivalent gift will be considered appropriate expense items. It is the responsibility of the employee s manager to assess the reasonability of these expenses based on the amount of the equivalent accommodation charge, the length of the stay and other applicable circumstances. Claiming meal expenses Reasonable charges for food and beverages (excluding alcohol) may be claimed while travelling on TO2015 business. The number of meals included in each meal expense must be itemized. The original restaurant receipt must be provided. Where guests are involved, the name and business relationship of each guest and the business reason for the meal must be documented. When more than one employee are dining together because they are travelling together on a business trip, each employee will pay for their own meal and submit the charges for approval and reimbursement. See below for business meals for additional guidelines for business meals. Daily Travel meal rates ( including taxes) 7

9 Location Breakfast - lesser of expense or the rate Lunch lesser of the expense or the rate Dinner lesser of the expense or the rate Canada $12.50 $18.00 $30.00 $60.50 USA Apply Exchange rate to Canada rates Apply Exchange rate to Canada rates Apply Exchange rate to Canada rates Total daily maximum lesser of the expense or the rate. Apply Exchange rate to Canada rates The rates are not an allowance. The rates are for individual meals you must have eaten the meal to be able to submit a claim for reimbursement. If the traveler is eligible for breakfast, lunch and dinner and one of the meals is higher than the allowance but the total daily amount is at or below the daily maximum of $60.50, the meal will be eligible for reimbursement. The allowance includes gratuity and taxes. Meal amounts that exceed these daily allowances require written justification of the circumstances supporting the higher claim and must be approved by the employee s division head. Original itemized receipts must be submitted with the expense report. If a receipt is not provided or is misplaced, then the meal will not be reimbursed. For the CEO, the direct reports to the CEO, the Board of Directors and Board Committee members, only amounts of $5 or more are eligible for reimbursement. Costs for meals outside Canada and the USA will be reimbursed at rates equivalent to those specified in the Treasury Board of Canada Travel Directive ( Incidental expenses Employees may incur other expenses during the execution of their duties while travelling to a maximum of 10% of the daily total meal rate (i.e. 10% of $60.50 = $6.00 per day). These may include, but are not limited to: Local and long distance business phone services, facsimile/telefax services, computer access charges, photocopying, laundry and cleaning services and word processing services. Reasonable tips/gratuities for bellhops and hotel room services will be reimbursed. Receipts are not necessary to support reimbursement of these nominal expenses. These incidental expenses are eligible for reimbursement to a total amount of up to 10% of the total maximum daily meal rate, if the traveller is away for 7 days or more. (i.e. if the traveller is away for 7 days, the maximum that is reimbursable is 7 days times $6/day = $42) No amounts less than $5 may be reimbursed by the CEO, direct reports to the CEO, Board of Directors and Board Committee members. The only exception to the 7 day guideline is if the hotel charges for daily internet access. In this situation these charges are allowed regardless of the length of stay. It is assumed that travellers will use their cell phones for calls and that before the trip a roaming package has been arranged through Technology. 8

10 Business Meals Actual, necessary and reasonable costs for meals will be reimbursed. Reimbursement may include a reasonable gratuity. Business meals will be reimbursed if the employee: Is dining with an external non-to2015 staff member and his/her job function relates directly to the business purpose of the visit, or the meals have a business purpose. Incurs meal costs in connection with a meeting or program conducted by a recognized industry or professional organization (providing attendance at the meeting or program has been properly approved). Is conducting business during the meal. Staff Meals Meal expenses that occur where only TO2015 staff are present, that do not fall under the definition of travel meals, are permissible only where staff are required to complete specific work after 7 pm and staff have already worked an 8 hour day. These meals are limited to a maximum of $20 per person. Staff meals are ineligible for reimbursement under any other circumstances. Meals among staff that are meant to welcome or orient new team members are not a permissible expense. Meals with Government staff and Political members: Reimbursement for business meals with government staff and members of political parties are ineligible for reimbursement under this policy. Hospitality Per the Province of Ontario Broader Public Sector Expenses Directive, Hospitality is the provision of food, beverages, transportation or other amenities at TO2015 s expense extended to persons who do not work for a designated Broader Public Sector organization (i.e. Ontario government agencies, ministries employees etc.). This could include catered business meetings or meals with persons from the private sector that are not Ontario government employees or persons not directly engaged in the work of the Organizing Committee but can further the goals of the organization or where it is considered as a matter of courtesy. In some instances an employee s specific position, assignment or job description will require that he/she incur hospitality expenses. In the case of a business meeting where a meal is consumed and business is discussed with non-government persons, the criteria above for Business Meals will apply (in the Personal Travel Expenses section). This does not include business meals or meetings where alcohol is consumed. Entertainment or meals where alcohol will be served and provisioned by TO2015 must be pre-approved by the CEO and/or Chair of the Board. When requesting, incurring or seeking approval for reimbursement of alcoholic beverages provided as a hospitality expense, sound judgment and good business sense must be exercised and must take into consideration whether the amount being claimed is reasonable and if the expense claim can withstand public and professional scrutiny. When combined with a meal, alcoholic 9

11 expenses that exceed the cost of the food will not be approved or reimbursed. Reasonable costs incurred by a manager when recruiting a new employee will be reimbursed only if a legitimate business meeting was held. It is the responsibility of the division head to ensure the appropriateness of such an expense. Entertainment Entertainment expenses not within the definition of hospitality provided in the previous section are restricted to instances where there is a business requirement for TO2015. All entertainment expenses must be pre-approved by the CEO and/or chair of the board. Miscellaneous From time to time, unique expenditures not mentioned above may be requested. In such circumstances, prior review and pre-approval by the function unit head, in consultation with the CFO, must occur, and be documented. Conference attendance Reimbursement for conferences are only eligible for reimbursement if; 1) attendance at the conference provides professional development credits to maintain staff s professional accreditations, 2)TO2015 is speaking at the conference, 3) the conference provides relevant networking for recruitment of staff or volunteers or 4) necessary as part of our obligations under PASO and IPC agreements and guidelines. Whenever possible, attendance at conferences should be within the GTA particularly in support of situations indicated in sub-points 1) and 3), above. Non-reimbursable expenses The following expenses will not be reimbursed unless they are incurred to achieve a specific business objective: recreation activities (such as golf course charges, court fees) daycare for children magazines/books phone calls placed from commercial aircraft phones gifts alcohol The following expenses will not be reimbursed under any circumstances: hotel convenience charges (such as health clubs, mini-bars (unless details are provided that supports an eligible meal), valet services) personal entertainment (such as admission to sport events, theatre tickets, video rentals, movies) social events that do not constitute hospitality pet care or boarding personal care items (such as grooming, over-the-counter drugs) traffic and parking violations 10

12 Business Expenses under the Procurement Process The ensure a competitive procurement process is undertaken, acquisition of educational materials, reference materials or other business related materials that have use across the organization should be processed by invoice and accounts payable or as a last resort the Procurement Card managed by the Senior Director, Procurement. In support of insuring a competitive procurement process is used, reimbursement of these sorts of materials will not be allowed through the travel and business expense form process. Reporting A summary of the expenses will be posted on the website each quarter for the following groups: CEO Executives who report to the CEO Board of Directors Board Committee members The quarterly reports will be posted 30 days after each quarter end. The reporting will begin for the second quarter of fiscal 2014 and will be available on the website by the end of November Relocation Policy The relocation is a Human Resources Policy and for details please contact the SVP Human Resources. 11