Policy/ Procedure. Applies To: All people who access the services of the IWK Health Centre s Finance Office for travel payments

Transcription

1 Policy/ Procedure TITLE: Travel NUMBER: Effective Date: October, 2013 Pages: (1 of 9) Applies To: All people who access the services of the IWK Health Centre s Finance Office for travel payments TABLE OF CONTENTS POLICY... 2 PURPOSE OF POLICY... 2 PROTOCOL Documentation requirements for all reimbursements Travel Agency Services Travel Advance Commercial Air Travel Use of Lowest Logical Airfares Hotel Accommodations Car Rental Taxi Usage Mileage Personal Vehicle Use Vehicle Insurance Responsibilities Medical Insurance Parking, Bridge Fees & Tolls Personal Travel Non Reimbursable Expenses... 7 PROCEDURES Employee Reimbursement External Party reimbursement Timing of Reimbursement Cost Centre # & GL # (Expense Code)... 7 COMPLIANCE MEASURES... 8 RELATED DOCUMENTS... 8 Standard distance table for reimbursement of travel km (Appendix 1)... 9

2 Travel Page 2 of 9 POLICY The Health Centre will reimburse employees for the cost of travel on Health Centre business, including Research Services (and IWK Foundation where applicable), according to established rates, providing such travel is properly authorized. The purpose of this policy is to control travel for work and travel for work related expenditures within an environment that promotes fairness, consistency and convenience to employees and to establish controls which ensure the Health Centre maximizes travel savings and utilizes effective reporting for successful management of travel costs. This policy will also define the parameters, documentation, authorization, payment and expense reimbursement process for Health Centre travel. This policy also ensures that by requiring original receipts be attached, the HST portion of expenditures is captured and submitted for a refund to Canada Revenue Agency. As a hospital organization, the Health Centre receives a refund of 83% of the 15% HST paid. This policy applies to all people who access the services of the Health Centre s Finance Office for travel payment. This includes Health Centre staff (including Research Staff*) as well as Foundation staff (where applicable) and anyone accessing funds from a research or trust account. It is at the manager/director/member of ELT s discretion as that what expenses will be covered and what will be considered reasonable expenses. *In those cases where travel costs are covered by research grants and awards, the reimbursement rates of the funding agreements will apply. In all other cases, researchers are subject to the reimbursement rates contained in this policy. PROTOCOL 1. Meal Per Diems and Documentation requirements for all reimbursements: Reimbursement will be made for per diem rates for each meal. An exception will be made for meals over the per diem rate if appropriate and approved by a member of ELT or the employee s Director, such as if a working meal can t be purchased for the per diem rate. For current per diem rates please contact Finance and /or refer to the Pulse website Dept/Services-Finance Current maximum daily per diem rates. - Breakfast $6 - Lunch $12 - Supper $20 For meals (if the Per diem rate is not being used) the original detailed bill (the restaurant bill that shows what was actually eaten, i.e.: sandwich, soup, etc.) to show the actual amount of HST/GST paid. If meals are included in conference fees, no meal per diem can be claimed. The Health Centre will not reimburse for miscellaneous food or sundry items, i.e. coffee/tea purchased during breaks, newspapers, magazines, movies on flights, etc.

3 Travel Page 3 of 9 On-line receipts and receipts - any packing/delivery slips must accompany online and receipts. Alcohol will not be reimbursed from IWK Operating Funds. The only exception to this will be payment for recognition events approved by ELT. NOTE: Photocopies and faxes will not be accepted. Credit card slips/statements are considered proof of payment only, not detailed original receipts. Interact slips will only be accepted if they contain all of the transaction detail, i.e. The company, the amount, the items purchased and the applicable HST. 2. Travel Agency Services Employees of the Health Centre have the option of booking reservations for transportation (air, automobile, etc.) and accommodations on personal credit cards. Reimbursements will be made upon completion of travel with all required documents. The required documentation includes with no exceptions, the e-ticket or paper copy of the travel agency invoice and boarding passes from the flight. Staff not wishing to pay for business travel on a personal credit card may book through the IWK Health Centre s designated corporate travel management agency. Charges will then be billed to the Health Centre s Business travel account, including the applicable management fee. The Health Centre has an agreement with a designated agency to provide full service travel arrangements for all Health Centre travelers. The person making the reservation must identify himself or herself as an IWK Health Centre employee. Service can be provided 7 days a week, 24 hours a day by phoning the and quoting the VIT number found at the bottom of the traveler s itinerary. To book reservations for business travel, employees must first complete a Purchase Requisition and submit it to the Health Centre s Purchasing Department. Purchasing will assign an authorization number (i.e. Purchase Order number) and the individual will then be responsible for contacting the travel agent and making all of the detailed arrangements. For after-hours bookings contact the Executive Leadership Team member on call for authorization. Once all arrangements are agreed upon between the travel agent and the employee the transaction will be completed by charging the Health Centre s business travel account. 3. Travel Advance Employees may only receive a travel advance for expenses that cannot be directly paid by the Health Centre. If an employee requires a travel advance, they must complete a Cheque Requisition (Form #7044) for the advance required, (see Request for Reimbursement Policy # 500.2) and have the request approved by the person to whom they report. For example, if the

4 Travel Page 4 of 9 employee is a Director, their Vice President must approve the Cheque Requisition. A staff member cannot approve his or her own Cheque Requisition. The explanation line of the Cheque Requisition must state that it is a travel advance and include details such as date of travel / conference or purpose of travel / place of travel / and explanation of amount requested i.e. taxi - $40; meals - $100 etc. The travel advance is only for items that have not been paid prior to travel and will be supplied a maximum of two weeks prior to trip date. A Travel Expense Claim (Form #3461) must be completed (including proper authorization) within 30 days of travel and submitted to Finance along with: i) Supporting documentation, original receipts, etc. Photocopies and faxes will not be accepted. Credit card slips/statements are considered proof of payment only, not detailed original receipts. Interact slips will only be accepted if they contain all of the transaction detail, i.e. the company, the amount, and the items purchased (see Documentation section above) and; ii) A completed cheque requisition itemizing any monies due to the claimant or; iii) A cheque requisition detailing expenses funded by the travel advance or; iv) A cheque payable to the IWK Health Centre or cash if advances received exceed actual expenditures. Travel advances will not be provided to any employee who has a previous advance outstanding. Note that a delay in submission of receipts could result in a request for payment and/or the necessary issuance of a T4A if an advance has been issued. 4. Commercial Air Travel Levels of Services Economy Class is required for all air travel. Spousal / Partner Accompaniment Employees who travel on IWK business may have their spouse/partner accompany them, but all costs that are beneficial to spouse/partner are to be paid by the employee at the time of making travel arrangements. These costs will not to be paid by the Health Centre and then reimbursed by the employee. Cancellation Insurance This insurance is not to be taken since it almost never applies to the Health Centre travel. Baggage charges Employees will not be reimbursed for overweight or additional baggage charges. 5. Use of Lowest Logical Airfares Every effort should be made to organize travel in advance to take advantage of reduced fares. Cancellation penalties and other restrictions are attached to some

5 Travel Page 5 of 9 discounted fares. The travel counselor will explain that the traveler should evaluate these conditions and the risk before accepting the fare. If the travel counselor recommends a schedule at a lower cost, travelers must accept the low fare options that are within a 2-hour window of preferred departure time and add no more than one stop to the itinerary. Whenever possible, same day flights in and out must be scheduled in order to reduce hotel and meal expenses. 6. Hotel Accommodations Travelers attending conventions or conferences are authorized to stay at the host hotel, at the lowest rate offered to attendees. 7. Car Rental Whenever practical, employees with the same travel itinerary must share a vehicle. It is expected that in the interest of reducing costs, where practical employees shall rent or take their personal vehicle depending on which is most cost effective. The approximate cost of a rental vehicle is $40 per day (as of October 2013) this must be compared to the mileage that will be paid to an employee for using their personal vehicle. Employees renting vehicles for IWK business must confirm with manager any Health Centre approvals are in place prior to driving on Health Centre business. Only compact size vehicles may be rented. If three or more travelers are sharing a vehicle, a full-size car or mini-van is allowed. Employees travelling on IWK business do not require additional insurance on a rental vehicle since the Health Centre covered under its company policy, providing the vehicle is reserved under an IWK Purchase Order. In the event of a vehicle accident resulting in injury, Risk Management & Legal Services must be notified of the names of the patient/clients, students, employees and/or volunteers involved. 8. Taxi Usage Taxi costs can only be claimed with an original receipt and if the employee is not claiming mileage for a personal vehicle or expenses for a car rental. 9. Mileage Claims for mileage are to be submitted on the Receipt for Reimbursement Form. Include the following information on the form: $ rate used for mileage (Standard rate on the form) Date of visit(s) Reason for visit Mileage / kilometers driven Refer to Appendix I for allowable mileage / kilometres between sites within IWK Health Centre.

6 Travel Page 6 of 9 Employees are required to start or end the work day at the shortest distance (home or IWK) from the first/last appointment, and will be compensated for actual distance. Example: if Home to Appointment is 30km and IWK to Appointment is 20km, the employee would report to IWK then travel to the appointment and claim 20km. If Home to Appt is 10km the employee would leave from Home and claim 10km. If, however, the employee chooses to travel from home for convenience, notwithstanding the distance is greater, the employee will be compensated for the required (IWK to appointment) distance, not the chosen distance. 10. Personal Vehicle Use Maintenance on a personal vehicle used for business travel is the employee s responsibility. A per diem rate per kilometer will be reimbursed to the traveler to cover insurance, maintenance and gas. Contact Finance for the appropriate rate and/or refer to the pulse website under Dept/Services-Finance-Per Diem rates. 11. Vehicle Insurance Responsibilities Personal Vehicles o The IWK Health Centre does not carry automobile insurance coverage for employees or volunteers using their personal vehicles for carrying out Health Centre duties. o All employees who utilize their personal vehicles for work related travel must ensure adequate personal insurance coverage is in place. o If an employee is transporting patients/client using their personal vehicle as part of a job requirement their insurer must be notified. The Health Centre requires these employees carry a minimum of $2 million liability coverage. o An employee cannot use their vehicle for IWK purposes or transport clients without annual written approval from the Program Director and Risk and Legal Services. This approval is facilitated through the employee s manager. o In the event of a vehicle accident resulting in injury, Risk Management & Legal Services must be notified of the names of the patient/clients, students, employees and/or volunteers involved. 12. Medical Insurance If an employee travelling is a member of the Health Centre s Medical Plan, the standard Group Health Insurance Policy provides coverage both within and outside of Canada. If the employee is not a member of the Health Centre s Medical Plan, the employee should purchase medical insurance through the travel consultant. If an employee is a member of the Health Centre s Medical Plan travel forms and cards should be obtained and carried when outside the country. Information regarding travel forms is available through Human Resources. The employee is responsible for notifying the Payroll and benefits Deaprtment of any claim and must keep all receipts and/or bills for submission to the insurer.

7 Travel Page 7 of Parking, Bridge Fees and Tolls Employees must submit a receipt for reimbursement of hourly parking, bridge fees (Employees with a MacPass will be reimbursed the appropriate rate, those without a MacPass will be up to $1.00 max) and tolls. However, where it is not possible to obtain receipts (i.e. parking meters), it is at the discretion of the employee s manager/director as to whether it is reasonable to reimburse the employee for such expenses. Parking tickets are the responsibility of the individual and will not be reimbursed. 14. Personal Travel Personal travel is not to be charged or billed to the Health Centre and any personal expenditure should be paid directly by the employee. 15. Non-Reimbursable Expenses Alcohol will not be reimbursed from IWK Operating Funds. The only exception to this will be payment for recognition events approved by ELT. Entertainment expenses, (i.e. sports event, movies, plays or any other personal expense while travelling on business) Laundry, dry cleaning and valet services Sports facilities and recreational expenses Monthly staff parking Parking violations and other expenses resulting from unlawful conduct Interest charges on personal and/or corporate credit cards Criminal records check according to Policy (Volunteers are an exception) Passports and passport renewals Drivers licenses and drivers license renewals Overweight baggage charges Miscellaneous food or sundry items, i.e. coffee/tea purchased during breaks, newspapers, magazines, movies on flights, etc. Parking at home-site PROCEDURES 1. Employee Reimbursement A Direct Deposit form (available on Pulse) must be completed and signed by the individual being reimbursed and a void cheque attached. This only has to be done the first time an employee receives reimbursement, the information will be kept on file in Finance. Funds will be deposited directly into the employees bank account. 2. External Party Reimbursement A Direct Deposit form (available on Pulse) must be completed and signed by the individual being reimbursed and a void cheque attached. This only has to be done the first time an employee receives reimbursement, the information will be kept on file in Finance. Funds will be deposited directly into the bank account indicated; if proper banking information is not provided a cheque will be issued.

8 Travel Page 8 of 9 3. Timing of Reimbursement All travel claims must be submitted within 60 days of the date of travel or they will not be reimbursed. 4. Cost Centre # and GL # (Expense Code) It is important to ensure that the proper cost centre # and GL # have been specified on the Travel Claim. Use of the proper GL s is important in order to comply with MIS guidelines. If Finance staff do not have these numbers the Cheque Requisition cannot be processed. For appropriate GL # s please see the Pulse website under Dept/Services Finance Travel & Education Costs Coding and Tracking of Expenditures. COMPLIANCE MEASURES: The corporate travel management agency will advise the IWK Health Centre of exceptions to this Health Centre Policy via regular management reports. An example of an exception noted by the agency s reports would be that an employee did not accept the lowest rate airfare quoted. Employees will be responsible for any additional charges incurred due to non-compliance to this policy. Finance will regularly review travel expenses to ensure compliance with this policy. Such reviews will include reviewing outstanding Travel Advances to ensure that receipts have been submitted upon return of travel. As well, Finance will review to ensure travel was not purchased through any other travel agency. Non-compliance to this policy will result in the employee s Manager/Director being notified and if necessary appropriate disciplinary action will be taken. RELATED DOCUMENTS Cheque Requisition Travel Expense Claim (Form #3461) Cheque Requisition (Form #7044) Direct deposit Form Request for Reimbursement Policy (500.2) Education Funding Policy (706.1) Appendices: Appendix 1 - Standard Distance Table for Reimbursement of Travel Kilometers

9 Travel Page 9 of 9 Appendix I STANDARD DISTANCE TABLE FOR REIMBURSEMENT OF TRAVEL Site of Departure Site of Destination Kilometers Return IWK Health Centre Via Rail 3.2 KM IWK Health Centre Outpatient Comm. Mental Health -Young Tower 6.4 KM IWK Health Centre One Robin 16 KM IWK Health Centre Sackville Comm. Mental 37.0 KM Health IWK Health Centre Mumford Road Mental 9.2 KM Health IWK Health Centre Dartmouth Comm KM Mental Health IWK Health Centre Choices 2.2 KM IWK Health Centre N.S Hospital (Dartmouth) 16.2 KM IWK Health Centre Waterville Youth Facility 234 KM IWK Health Centre EIBI - Early Intensive Behavioural Intervention Treatment Program 23.2 KM