Expense Reimbursement Policy (FIN-0033) - Revised April 1, 2011 POLICY STATEMENT: Sunnybrook Health Sciences Centre (Sunnybrook) aims to minimize costs and maximize benefits for work related expenses. In this regard, the organization seeks to reimburse employees, appointees and Board Members ( claimants ) engaged by Sunnybrook for all reasonable expenditures on travel, accommodation, business meetings and other miscellaneous expenses incurred while undertaking business on behalf of the organization. Sunnybrook reserves the right to alter a claimant s travel plans, and accordingly, accept any cancellation charges. Expenses that do not benefit Sunnybrook's purpose, or are of a purely personal nature or not reasonable in the circumstances will not be The individual approving the expense report will ensure that all charges/expenses are reasonable and within the guidelines of this policy. Original receipts must support all claims in order for expenses to be Failure to provide original receipts may result in a claim being rejected. SCOPE: This policy is intended to: Outline Sunnybrook's reimbursement policy in the context of and consistent with the Broader Public Sector ( BPS ) Expenses Directive under the BPS Accountability Act Provide guidance to all claimants as to the payment of expenses incurred offsite whilst engaged on Sunnybrook business. Describe Sunnybrook's policy and regulations for the booking of travel, accommodation, business meetings and other hospitality expenses on behalf of Sunnybrook. Provide details of the limits for reimbursement, the method of reimbursement, and the nature of evidence required to support a claim for reimbursement. Clearly outline the procedure for claims and reimbursement. This policy is applicable to all claimants. In no circumstances will hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors.
POLICY DETAILS: Audit Requirements All travel, meal and hospitality activities must be reviewed and approved by the appropriate manager All claims must be supported with ORIGINAL ITEMIZED RECEIPTS. Credit card slips without the details of the expense are not considered sufficient supporting documentation. If original receipts are not available or possible, a written explanation must be submitted with the claim to provide the approver with adequate information for decision making. Expenses for a group can only be claimed by the most senior staff present. All claimants are required to repay any expenses that do not meet the reimbursement criteria. This is meant to be applied on a case-by-case basis with any exceptions being documented and approved by the appropriate VP, EVP or CEO. All claims must be submitted on a timely basis, including expenses related to travel. As a best practice, we encourage monthly submission of all reimbursable expenses. Failure to submit expenses on a reasonably timely basis may result in disallowance of the expense claim. A reasonable time frame would be within 3 months of date incurred. Claimants are prohibited from approving their own expenses and should follow the Signing Policy FIN-0009. Meals Employees are expected to make reasonable selections and minimize meal expenses: o for business meetings o during business travel o when working approved overtime No alcohol may be claimed (this includes all business meetings including those with external representatives). When an employee is authorized to pay meal expenses for guests and the group also includes other Sunnybrook employees, the most senior employee present must pay for the meals of both the guests and fellow employees and claim the cost. Other employees must not submit separate expense claims. The expense report must show a brief explanation of the circumstances and the names of all people present, and a number count of the number of people that expenses are covering (to allow a per person reasonability test by the approver). All claims for meal expenses must be supported by original, itemized receipts.
Hospitality Hospitality is defined as the provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are NOT engaged to work for designated Broader Public Sector organizations or any of the Ontario government ministries, agencies and public entities covered by the Ontario Public Service Travel, Meal and Hospitality Expenses Directive. Functions involving only those people in the organizations listed above are not considered Hospitality and cannot be This means that Hospitality may never be offered solely for the benefit of those individuals. Expenses incurred when engaging representatives of private sector organizations on business matters and the recruitment of new employees (on a case-by-case basis) will be All expenses must be described in detail (including the names of individuals and which company they represent) when submitting the expense report Entertainment of fellow employees, consultants or contractors hired by Sunnybrook is not permitted except in circumstances where they are required to attend the allowable Hospitality event for the specific business purpose. Reimbursement for alcoholic beverages for hospitality events is permitted in limited circumstances. Pre-approval by an EVP or the CEO is required and the cost of the alcohol must not exceed the cost of the food. The use of Ontario products is encouraged when hosting external representatives. Travel Expenses (General Provision) Employees will choose the most economical and direct form of transportation while travelling on Sunnybrook business and ensure that travel is necessary by exploring other cost effective options (i.e. tele/video conferencing). Where possible, the use of local transit (TTC), Sunnybrook Shuttle Service or personal vehicle is encouraged. Taxi services are acceptable when deemed to be the most economical mode of transport. Pre-approval is required for travel outside Ontario, within North America and internationally. Rental Cars When considering the need for a rental vehicle, a compact or mid-sized car that fits an appropriate number of people is considered to be the Sunnybrook standard. Use of a corporate or personal credit card for insurance at no additional cost, whenever possible is encouraged.
Employees are responsible for ensuring adequate insurance coverage is obtained. If a credit card is not available, collision and loss damage insurance can be purchased. Refueling should be done before returning the vehicle and original receipts for gasoline purchases should be attached to expense reports. The rental agreement and original proof of payment must be attached to the expense report. Personal Vehicle If convenient and necessary, employees may use their own vehicles for business on Sunnybrook behalf. Reimbursement will be in accordance with the approved Kilometer Allowance which covers the cost of fuel, depreciation, maintenance and insurance [See Appendix I]. Employees are solely responsible for ensuring adequate insurance coverage. Parking lot and toll charges will be reimbursed subject to the provision of original receipts. Charges incurred from parking on Sunnybrook property or overnight parking in the area of the employee's residence will not be Air or Rail Transportation Air and Rail travel must be pre-approved and arrangements should be made as early as reasonably possible to obtain the most economical fares. For reimbursement, a copy of the ticket, boarding pass, and proof of payment must be attached to the expense claim. The most economical travel suppliers should be utilized. Coach and economy class travel should be booked for Air and Rail travel; Business class maybe permitted for international flights with pre-approval of a VP, EVP or CEO. Accommodation The most economical accommodation of a standard quality should be the criteria used for reserving rooms for business travel. If available, single standard room reservations should be booked. The original bill must be attached to the expense claim for reimbursement to be obtained. Sunnybrook will not reimburse for other changes such as entertainment, alcohol or special facility charges. Private stays with family or friends is encouraged (maximum reimbursement of $30 per night for gratuitous lodging).
Other Travel Related Expenses Business calls and internet access will be Personal long distance calls home for each night away will be Discretion should be used in the frequency and length of long distance calls. Reasonable gratuities (up to 15 percent) for meals, bellhop, room service and taxis will be Bridge, ferry, highway tolls, and parking will be Cost of travelers' cheques and foreign currency exchange will be Cost of private health insurance, if necessary for outside Canada will be Dependent care expenses and home maintenance will not be If while travelling on approved Sunnybrook business, an employee elects to travel on personal business, the additional costs incurred will not be Traffic and parking violations will not be Recreational activities/items such as video rental and min-bars will not be Miscellaneous Costs incurred for friends/families will not be All expenses of spouses travelling with employees must be paid personally by the employee. Employees on paid leave for jury duty must reimburse all payments received as jurors to Sunnybrook. Membership fees will be reimbursed when beneficial to Sunnybrook or when requirement of job. When unusual expenses are incurred, a complete explanation must be shown on the expense claim form. Advances A temporary advance may be requisitioned with the approval of a VP, EVP or CEO. Requests for advances should be made no later than two weeks in advance of the trip. With the exception of taxi fares, expenses are usually paid by credit card, so the amount of any travel advance would normally be a nominal amount only. It is understood that not all employees carry credit cards, and this will affect the amount of any advance. All temporary advances must be deducted on the appropriate line on the expense report submitted for the trip. An advance will not be issued if one is still outstanding from prior travel.
Public Disclosure Expense reports for the Board and Senior Leadership will be publicly posted in accordance with the Broader Public Sector Expenses Directive. For Board members, please refer to policy FIN-0001. APPENDICES AND REFERENCES: Appendix I Employee Vehicle Reimbursement - 43.0 cents/kilometer