Travel, Meal and Hospitality Expenses

Transcription

1 Travel, Meal and Hospitality Expenses Manual: Administration Section: Finance Subsection: Original Date: March 10, 2011 Reviewed/Last Modified Date: October 7, 2015 Approved By: Senior Director, Corporate Services A printed copy of this document may not reflect the current, electronic version of the CECCAC Policy & Procedure. Any copies of this document appearing in paper form should ALWAYS be checked against the electronic version prior to use. Policy: Employees and volunteers shall be reimbursed for authorized expenses incurred in the conduct of the Central East Community Care Access Centre (CECCAC) business. Expenses shall be submitted within 30 days following an incurred expense and will be reimbursed within the next month. Purpose: Note: For unionized employees, where authorized expenses are defined in a collective agreement, the terms of the collective agreement shall supersede this policy. To define acceptable travel, meal and hospitality expenditures for CECCAC employees and volunteers; required documentation; and reimbursement method. Definition: Base Office: The branch office, hospital or other location to which the employee has been primarily assigned. Accountability Framework: The Chief Executive Officer (CEO) has the authority to establish additional rules regarding expenses. Any additional rules should be consistent with those laid out in the Broader Public Sector Expenses Directive and be necessary to meet specific operational needs. These additional rules do not replace any rules required in this policy and procedure. Expense approval authority is defined in the CECCAC Approval Authority Schedule within the Approval Authority policy. This policy shall be posted on the CECCAC web-site. This material has been prepared solely for the use at the CECCAC. The CECCAC accepts no responsibility for use of this material by any person or organization not associated with the CECCAC. No part of this document may be reproduced in any form for publication without the permission of CECCAC. CECCAC Page 1 of 8

2 Individuals Approving Expense Claims (Approvers): Approvers are prohibited from approving their own expenses. Expenses for a group can only be claimed by the most senior person present. The CECCAC Board Chair approves expense claims for the CEO and all Board members. The CECCAC Board Treasurer approves expense claims for the Board Chair. Approvers are required to: Provide approval only for expenses that were necessarily incurred in the performance of organization business; Provide approval only for claims that include all appropriate documentation Travel Expense Employee s Use of Personal Automobile: Employees who are required to use their own vehicle for business-related travel shall be reimbursed for the distance travelled for that purpose. Travel between the employee s home and the person s base office is considered personal travel and must not be reimbursed. The CECCAC does not reimburse employees for travel from Alternate Work Arrangement (AWA) locations to an employee s home branch as noted within the Alternate Work Arrangements policy. Travel Expense - Employees in CUPE and OPSEU The allowable mileage claim for business-related travel between an employee s home and a location other than the person s base office shall be the lesser of: The distance between the employee s home and the location The distance between the employee s base office and the location When travelling to multiple locations, the distance must be calculated from the employee s home, or office as appropriate, to location 1; from location 1 to location 2, etc. and then return to home or office as appropriate. Employees shall be reimbursed for the shortest route between locations unless an alternate route is taken due to safety concerns, road closure or other appropriate reasons. If an employee chooses an alternate route the person must notify the manager within one (1) business day and must note this on the expense claim form. Management will publish on the intranet a chart of distances between branch offices and other sites that are frequently travelled. Note: These are the maximum distances allowable for travel between the sites. The per-kilometre rate of reimbursement is outlined in the applicable collective agreement for unionized employees. CECCAC Page 2 of 8

3 Travel Expense - Employees in ONA, Management & Non-Union Where an employee in the course of their employment travels from their residence to a destination which is not their base office as a first business-related visit or meeting, the employee shall claim as reimbursement: The kilometre difference between the employee s residence to the visit site/meeting location and the employee s residence to their base office Only where such difference is greater than the employee s normal home to work travel The same shall apply to the return trip. When doing site visits during the day, mileage shall be calculated from site to site. Employees shall be reimbursed for the shortest route between locations unless an alternate route is taken due to safety concerns, road closure or other appropriate reasons. If an employee chooses an alternate route the person must notify the manager within one (1) business day and must note this on the expense claim form. Management will publish on the intranet a chart of distances between branch offices and other sites that are frequently travelled. Note: These are the maximum distances allowable for travel between the sites. The per-kilometre rate of reimbursement is outlined in the applicable collective agreement for unionized employees. Management will communicate the per kilometre rate for management and non-union employees on an annual basis. Travel Expense Volunteer s Use of Personal Automobile: Volunteers who choose to use their own vehicle for business-related travel shall be reimbursed for the distance travelled for that purpose. Volunteers shall be reimbursed for the shortest route between locations, as per Google Maps, unless an alternate route is taken due to safety concerns, road closure or other appropriate reasons. Note: Mileage for volunteers will be reimbursed at the same rate in effect for management and non-union employee groups. Volunteers shall not be reimbursed for toll routes. Travel Expense Outside Ontario: CEO approval is required for travel outside Ontario, including international travel Economy (coach) class shall be the standard option; CEO approval is required for any other type of fare (e.g., business class or VIA1) CECCAC Page 3 of 8

4 Commercial Travel - Volunteers: Where required, commercial travel will be arranged through the Volunteer Supervisor based on travel requirements (e.g. airplane, Via Rail, Greyhound Bus). Economy (coach) class shall be the standard option and commercial travel should be booked only when needed. Pre-approval for any commercial travel must be submitted to the Senior Manager. Expenditure for Rental Cars: Employees may use a rental car for trips in excess of 200 km return. Rental of luxury and sport cars is prohibited. Purchase of loss/collision damage waiver coverage from the rental car company is recommended if the employee s credit card does not provide this coverage. Employees must retain receipts for the rental car, gas and applicable insurance coverage and submit them with the expense claim. Road Tolls: Employees are expected to take non-toll routes for normal business travel. 407/ETR toll charges shall be reimbursed when use of the 407 is required to expedite the business of the CECCAC. Manager pre-approval is required. Parking: Note: A copy of the 407/ETR bill is required. Parking shall be reimbursed at actual cost. Preferred practice is to not use valet parking where regular parking is available. Notes: Public Transit: Receipts are required (except for meter parking) Fines incurred because of a breach of law (i.e. parking tickets) are not reimbursable Train, bus and TTC ticket costs shall be reimbursed. Note: Receipts are to be obtained and submitted (i.e. Go Train ticket and/or PRESTO receipts are acceptable methods of expense confirmation. Subway or bus fare receipts are not required). Taxicabs: Preferred practice is not to use taxicabs where less expensive options are available such as train, bus or TTC, however where preferred practice is not an option (e.g. due to health related conditions) taxicab fares when on CECCAC business shall be reimbursed with appropriate receipts. Taxicab fares from work to home shall be reimbursed only where justified by exceptional circumstance and approved by the Manager. Pre-approval required where possible. CECCAC Page 4 of 8

5 Meals: Reasonable and appropriate actual meal expenses shall be reimbursed, subject to approval by the claimant s manager and upon presentation of original itemized receipts (photocopies and credit card receipts are insufficient to support claim for reimbursement). Note: The claim may be for a normal meal period when the employee is away on CECCAC business (excluding when the employee is on business at other CECCAC branch offices) or when an employee is required to work three (3) or more hours after the usual hours of work and consumes the working meal within the time worked. Employees and volunteers shall not claim, and under no circumstances will employees or volunteers be reimbursed for the cost of alcoholic beverages. Note: Reasonable meal expenses excluding taxes and gratuities are defined as: Breakfast $10.00 Lunch $13.00 Dinner $25.00 In exceptional circumstances, the reimbursement of meals and/or food and beverages for meetings or other group gatherings with only internal staff may be permitted. Prior approval is required by the CEO or a Senior Director. In exceptional circumstance, meals will be reimbursed when hosting a guest(s) for a business lunch that advances the business of CECCAC. Prior approval from the CEO or the employee s Senior Director is required. Meetings or gatherings that include external, non-ceccac employees such as workshops and other education or training sessions, conferences, seminars, information sessions, community and stakeholder consultations and/or community events shall adhere to the Central East Community Care Access Centre Catering Guidelines (CECCAC-FN-75). Gratuities: Reasonable gratuities to a maximum of 15% for meals, bellhops, hotel room services, and taxis shall be reimbursed. Note: Receipts are not necessary to support reimbursement of bellhops, hotel room services and taxis, but receipts showing gratuities are required for meals. Accommodation: Reimbursement shall be made for single accommodation in a standard room. All room bookings shall be made by the Human Resources Organizational Development, Human Resources Assistant (extension 5844) if the room is to be charged to the Corporate Credit Card. Note: No reimbursement will be made for suites, executive floors, or concierge levels. CECCAC Page 5 of 8

6 Accommodation for Volunteers: Pre-approved hotel accommodations for volunteers will be arranged by the Volunteer Supervisor. However, volunteers are required to present a valid credit card at the time of check-in to cover any additional costs ( i.e. room service; phone calls; incidentals) incurred that are not qualified and pre-approved by the Volunteer Supervisor. Hospitality: For the purposes of this policy and consistent with the Ontario Management Board of Cabinet Broader Public Sector Expenses Directive (April 1, 2011), hospitality is the provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not engaged to work for: CECCAC or other designated Broader Public Specter (BPS) organization, or Any of the Ontario government ministries, agencies and public entities covered by the Ontario Public Sector (OPS) Travel, Meal and Hospitality Expenses Directive (available on the Ministry of Government Services website). Functions involving only those people in the organizations listed above 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 directive, or by the OPS Travel, Meal and Hospitality Directive. Examples would be: office social events, retirement parties and holiday lunches. All hospitality functions must be pre-approved by the CEO. Under no circumstances will the cost of alcoholic beverages be reimbursed at any CECCAC hospitality functions. Consultants and Other Contractors: Consistent with the Ontario Management Board of Cabinet Broader Public Sector Expenses Directive (April 1, 2011) hospitality, incidental or food expenses cannot be considered allowable expenses for consultants and contractors under any circumstances, or in any contract between an organization and a consultant or contractor. Any other allowable expense must be included in the contract. Procedures: Responsibility Steps Actions Employee 1. Select and complete an electronic Expense Claim form (CECCAC- FN-5, CECCAC-FN-40, or CECCAC-FN-45) and/or the Patient Visit Expense Form (CECCAC-FN-30). 2. Print and sign form(s), attach original receipts, and submit to manager for authorization. CECCAC Page 6 of 8

7 CECCAC Volunteer 3. Complete a Pre-Authorization Form - Electronic Funds Transfer (EFT) (CECCAC-FN-70) to designated person before submitting first expense. If expenses have been submitted in the past, there is no need to resend unless information has changed. Note: A void cheque is required on file to process payment electronically. 4. Complete the appropriate electronic volunteer Expense Claim Form. Note: Expense forms older than six (6) months will not be accepted. 5. Print and sign form(s), attach original receipts, and submit to Volunteer Supervisor for authorization. Manager 6. Ensure claimed expenses align with the CECCAC expense allowances, sign the electronic Expense Claim/Patient Visit Expense form(s) (CECCAC-FN-5, CECCAC-FN-40, CECCAC-FN-45, or CECCAC-FN-30) and send to the payroll office responsible for the branch payroll. Volunteer Supervisor Accounts Payable Assistant Payroll Specialist 7. Ensure claimed expenses align with the CECCAC expense allowances; sign the appropriate electronic volunteer Expense Claim Form and send to the Accounts Payable Assistant. 8. Review volunteer Expense Claim Form(s) to ensure accuracy and completeness and process electronic funds transfer to reimburse CECCAC volunteer. 9. Retain volunteer Expense Claim Form(s) as per the Storage, Retention, and Destruction of Administrative Records policy Review Expense Claim/Patient Visit Forms (CECCAC-FN-5, CECCAC-FN-40, CECCAC-FN-45, or CECCAC-FN-30) to ensure accuracy and completeness and input claim into payroll system. 11. Reimburse the employee through direct payroll deposit. 12. Retain Expense Claim/Patient Visit Forms (CECCAC-FN-5, CECCAC-FN-40, CECCAC-FN-45, or CECCAC-FN-30) as per the Storage, Retention, and Destruction of Administrative Records policy. CECCAC Page 7 of 8

8 References: Broader Public Sector Expenses Directive, Issued By: Management Board of Cabinet, Effective: April 1, 2011 CECCAC Collective Agreements (ONA, CUPE, OPSEU) Acknowledgement: Community Financial Policy (2009) Required Accreditation Standard Documentation: Aging Services Manual, Section 1F (Financial Planning and Management) Cross Reference: Relevant Forms/Guidelines: Expense Claim Form (CUPE) - (From April 2012) (CECCAC-FN-5), Expense Claim Form (ONA, Management, and Non-Union) - (From April 2013) (CECCAC-FN-40), Expense Claim Form (OPSEU) - (From April 2013) (CECCAC-FN-45), Patient Visit Expense Form - (From April 2013) (CECCAC-FN-30), Pre-Authorization Form - Electronic Funds Transfer (EFT) (CECCAC-FN-70), Self-Management: Peer Leader Expense Form (CECCAC-SM-90), Self-Management: Master Training Expense Form (CECCAC-SM-80), Self-Management: Health Care Provider Training Expense Form (CECCAC-SM-85), Self-Management: Health Care Provider Workshop Expense Form (CECCAC-SM-95), Self-Management: Guidelines for Travel, Meal, Accommodation and Hospitality Expenses Related to Centralized/Provincial Peer Leaders/Master Trainer Training (CECCAC-SM-5) CECCAC Page 8 of 8