Governance and Planning Reimbursement of Expenses

Transcription

1 Governance and Planning Reimbursement of Expenses Policy Number GP-02 The Board believes in reimbursing its trustees and employees for reasonable expenses incurred in the course of undertaking official Board business. Examples of reasonable expenses include, but are not limited to travel, parking, conference fees, meals, accommodations, etc. Only expenses incurred on behalf of the Board shall be reimbursed. All expense claims are subject to audit and appropriate documentation to support the incurred expenses shall be provided. The kilometre rate will be approved annually in the budget process. Procedural Guidelines Follow Statement Number ADMIN Trustee Travel Statement Number ADMIN Employee Travel Statement Number ADMIN Convention or Workshop Expenses Approved: Board Meeting # (Wednesday, October 29, 2003) Revised: Board Meeting # (Wednesday, October 20, 2010) Reviewed: Board Policy Review Meeting #02 (Wednesday, February 25, 2015)

2 Procedures and Guidelines Supporting Reimbursement of Expenses Policy Number GP-02 1) Governing Principle Trustees and employees are entitled to be reimbursed for expenses that are incurred for an official duty, function or on behalf of the Board and which are reasonable and appropriate in the circumstances in which the expenses are incurred. All expense claims are subject to audit and appropriate documentation, including original detailed receipts shall be provided to support the incurred expenses. The Board assumes no obligation to reimburse expenses that are not in compliance with this procedure. 2) Use of Personal Vehicle The following will apply in the absence of any specific employment or contract language: a) Travel while incurred in the performance of your duties or as a Board representative will be paid at a rate of 42 cents per kilometer (effective August 1st, 2005) when incurred. The Board issued Kilometer Distance Summary (which is in development) will be the official tool for determining distance between schools and the Board office. This tool has been calculated using an approved application (e.g. Map Quest, etc.) and is available on First Class in Reference Documents. For other destinations an approved application may be used as the tool to determine kilometers traveled. b) Trustees unlike employees are eligible to submit round trip travel from their home to the meetings in the Board s jurisdiction. As this is considered paid travel to come to work, a portion will be taxable as part of compensation. c) The cost of travel from home to the work site is considered a personal expense and is not reimbursable by the Board. The Board will, however, pay for any incremental kilometers incurred in conducting business as part of an employee s home to work travel. For travel in the Board s jurisdiction, employees will be paid for eligible kilometers traveled after they reach their assigned home base and back. Travel from home to work and back home is not eligible for claim. Supervisors and Managers will establish the appropriate home base for each employee each year. The following examples are provided to assist in the application of this section: a. I live in Orillia; work at the Board Office as home base for travel purposes; my daily travel to work is 80 kilometers;

3 b. Example #1- travel from home to Guardian Angels in Orillia (i.e. 3 kms); then to St. Theresa s, Midland (i.e. 47 kms) then to the Board Office (i.e. 49 kms); total traveled is 99 kms; as I am expected to get to work and incur 40 kms I am eligible to claim 59 kms (i.e. 99 less 40). c. Example #2- Travel from home to Toronto and back on Board business (i.e. 280 kms.); distance from Board office to Toronto is 200 kms.; I therefore claim 200kms (i.e. 280 less 80). d) Carpooling is expected where practical. 3) Other Travel The lesser of the kilometer rate as per this guideline or return economy fare (i.e. air, train, or bus) will be reimbursed if other than Use of Personal Vehicle. Rental car costs are to be approved in advance. There are 407 ETR transponders available at the Board Office through the Purchasing department, for use where necessary; use of the 407 ETR is not encouraged but where practical and necessary reasonable costs will be reimbursed. 4) Parking 5) Meals The reimbursement of parking costs will be supported with receipts or an explanation in the case of metered parking While on Board business or performing your duties, it is necessary to purchase meals for yourself and/or others associated with the Board. Reimbursements will be approved within the following guideline: Breakfast - up to $8.00 per person; Lunch - up to $12.00 per person; Dinner - up to $20.00 per person; Daily maximum - up to $40.00 per person. The above amounts are exclusive of all taxes and tips. Employee only meetings/functions will always observe these limits.

4 Meal expenses incurred as part of external contacts which are intended to foster relationships, create stewardship and nurture volunteers or involve partners, community or government representatives, the meal guidelines to operate within are as follows: Breakfast - up to $15.00 per person; Lunch - up to $20.00 per person; Dinner - up to $30.00 per person; Daily maximum - up to $65.00 per person. The above are exclusive of taxes and tips. Exceptions to the above, where possible, are to be approved by your supervisor in advance. Trustees receive an approved per diem of $75.00 per day for incidentals (i.e. telephone calls, tips, parking, except in Toronto) and meals for daily attendance at Board approved professional development and in the case of multiple day conferences, etc. where accommodation is approved the per diem is paid for 1 extra day (i.e. for the time traveled). 6) Accommodation When accommodation is required, the traveler should stay at a host hotel in the case of a conference, at the lowest rate offered attendees. The governing principle operates as the guideline in all other cases. Hotel movies and mini-bar charges are not eligible for reimbursement. In order to save money, private stays with family or friends while on Board business are encouraged. A maximum of $30.00 per night for gratuitous lodging expenses, when staying with family or friends is allowed no receipt is required. 7) Telephone Calls All reasonable Board related and personal telephone calls are reimbursable when working late or out of town. 8) Alcohol is not reimbursable, except as provided in the Hospitality provisions 9) Gifts of Appreciation Token gifts of appreciation, valued at up to $50.00, may be extended to Board staff and to persons not attached to the Board. Gifts must be approved in advance by the appropriate member of Education Leadership Council (i.e. ELC). Supporting a fundraiser or event for a specific political party are not eligible expenses for reimbursement.

5 10) Other Expenses The governing principle should provide guidance on eligibility for reimbursement of other reasonable expenses incurred. 11) Cash Advances Cash advances for travel expenses are to be kept to a minimum and should be limited to unusual circumstances; appropriate approvals are required. 12) Hospitality A. Hospitality expenses should be necessary and reasonable. B. Hospitality is the provision of food, beverages, accommodation, transportation or other amenities at Board expense. C. Unless otherwise approved, hospitality should only be provided to individuals not employed by the Board, except in instances covered by E. D. Hospitality may be extended on behalf of the Board when: E. Recognizing employees or other individuals for outstanding achievement (i.e. retirement, service, meritorious awards etc.); F. Engaging representatives of other Boards, the broader public sector industry, service providers, public interest groups, or unions in discussions on official matters; G. Providing individuals from provincial, national or international organizations and charitable organizations with an understanding and appreciation of the workings of the Board; and H. Sponsoring or attending formal conferences related to the goals of the Board; I. Alcohol Part of normal Board hospitality may include the moderate consumption of alcoholic beverages with a meal or during a reception. Reimbursement for the reasonable cost of alcohol is permitted for hospitality events.

6 I. Alcohol Part of normal Board hospitality may include the moderate consumption of alcoholic beverages with a meal or during a reception. Reimbursement for the reasonable cost of alcohol is permitted for hospitality events. J. Reporting 13) Reporting When submitting a statement of expense for hospitality the following information must be recorded: I. the circumstances, including any required prior approval; II. the form of hospitality (breakfast, lunch, dinner, reception, refreshments, etc.); III. the costs supported by receipts; IV. names and location of the event; V. the number of attendees; VI. names of individuals entertained, their titles and employers; VII. records of necessary prior approvals; VIII. the specific budget code to which it is to be charged. Reporting and approvals for hospitality will be similar to those required for reimbursement of expenses. Only the approved Travel and Expense Claim form is to be used for reimbursement of travel expenses. The form is available electronically on First Class in Reference Documents. When submitting a statement of expense, the purpose of the trip must be stated in the space provided. Other expenses, such as meals, must have sufficient details to explain the expense, specifically the reason for the meal, the names of individuals entertained (with their titles and employers, if applicable), as well as the specific budget code to which the costs are to be charged. If the expense is to be charged to a specific project the Supervisor responsible for that project must approve the expense and assign the account code. The claimant must sign the form and attach all original itemized receipts showing the detail of the expense. Photocopies of receipts, or credit/debit card slips are not acceptable, as they do not show sufficient detail to authorize payment or meet audit requirements. Individuals are asked to send in the expense form with the original signatures.

7 Travel and Expense Claims should be submitted monthly. Due to administrative costs associated with processing expense claims, we ask individuals to accumulate individual travel claims under $10.00 until they reach a larger amount; all low dollar claims remaining unpaid by June 30 each year will be processed at that time. Appropriate approvals of the expenses are to be obtained from a higher ranking employee (for example, immediate supervisor); in the case of Trustees and the Chair of the Board the Associate Director of Education (Business & Finance) will review and sign; the Chair of the Board will review and sign all of the expenses initiated by the Director of Education. All expense forms will be reviewed and signed by the individual s Supervisor prior to their submission to the accounting department. Revised: April 25th, 2007

8 SIMCOE MUSKOKA CATHOLIC DISTRICT SCHOOL BOARD VISA PURCHASING CARD US Bank Canada Policies & Guidelines

9 TABLE OF CONTENTS PURCHASING CARD PROCEDURES/GUIDELINES.. 10 PURPOSE 10 SCOPE 10 PRINCIPLES.. 10 CARDHOLDERS REPSPONSIBILITY (SECTION A) 11 MANAGEMENTS RESPONSIBILITY (SECTION B) 12 MONTHY PROCESSING STEPS (SECTION C) 12 PURCHASING CARD BOOKS (SECTION D) 13 WHO TO CALL (SECTION E) 13 DISPUTE RESOLUTION (SECTION F) 13 DO S & DON TS (SECTION G) 14 ADDITIONAL INFORMATION (SECTION H). 15 VISA CARD AUTHORIZATION FORM. 16 TRANSACTION LOG 17 TRANSACTION LOG EXAMPLE 18 VISA CARD INTERNAL REQUISITION FORM 19 VISA CARD JOURNAL ENTRY FORM. 20 VISA CARD JOURNAL ENTRY FORM EXAMPLE.. 21

10 PURCHASING CARD PROCEDURES/GUIDELINES PURPOSE The Simcoe Muskoka Catholic District School Board provides, to approved staff, the availability of a purchasing card in order to facilitate the purchase and payment of materials and services required to conduct Board/School business. Accountability to follow these procedures is the responsibility of the card holder. SCOPE A purchasing card is available to the following Board employees: Senior staff, administrators, and other authorized personnel School Principals and/or Vice Principals and/or Secretaries School staff (authorized) These procedures/guidelines apply to all Visa card holders with some specific exceptions for senior management and certain authorized staff. PRINCIPLES A purchasing card may be cancelled at any time by the Board. A purchasing card is not for personal use or for use in any bank machine. All expenses are subject to audit and appropriate documentation, including original detailed receipts shall be provided to support the incurred expenses. 10

11 A. CARDHOLDER S RESPONSIBILITY 1. Each purchase remains within the individual s transaction limit (including taxes), and monthly credit limit. 2. To ensure that all purchases are made following Board policies and Purchasing procedures/guidelines. 3. To ensure funds are available prior to any purchase. 4. Materials and/or services covered by a Systems/Discount Contract or Tender process (purchasing catalogue) must not be purchased elsewhere with the Purchasing Card. If the order is under $ and the approved vendor accepts VISA use your Purchasing Card, if the vendor does not accept VISA enter a requisition in SDS. 5. Maintain a Transaction Log. When a purchase is made, the Cardholder enters the required information on the Transaction Log the day of the purchase. It is imperative that the Transaction Log contains prices, dates for each transaction (including credits) clearly stating all taxes for audit purposes. 6. The cardholder understands that they will receive a monthly statement that will report all activity during the last cycle. 7. To verify the correctness of all monthly statements, taking appropriate and timely action to identify and correct any errors. The cardholder understands that they are responsible to resolve any discrepancies that may appear. The Cardholder must immediately notify the Board Card Coordinator of any unauthorized charges that cannot be resolved by themselves and/or with the suppliers. 8. To submit the monthly statement along with the corresponding receipts and Transaction Log to their Manager/Principal. Receipts are to be the original itemized receipts showing the detail of the expense. If the receipt does not include a description of the purchase, add a handwritten description on the receipt. Attach receipts in the same order as shown on the statement. Photocopies of receipts, or credit slips are not acceptable, as they do not show sufficient detail to meet audit requirements. In the event a receipt is not attached to the statement, then a personal cheque must be attached to cover that transaction. 9. The cardholder will maintain the card with appropriate security at all times and whenever the card is used to prevent its unauthorized use. 10. The cardholder is responsible for immediately notifying US Bank of Canada and the Board Card Coordinator in the event of a lost or stolen card. Failure to report a stolen/lost card promptly could result in the cardholder being responsible for all charges that may be incurred. 11

12 11. Any updates/modifications to Cardholder s name are made through their appropriate Superintendent/Manager/Principal, to the Board Card Coordinator. 12. If an item purchased with the Purchasing Card is returned, the merchant must credit the card. Complete the Transaction Log for the return, include the credit receipt for the transaction, and indicate the transaction was a credit in the Description of Purchase column. B. MANAGEMENT S RESPONSIBILITY 1. Notify the Board Card Coordinator of employees designated to be assigned a Purchasing Card. 2. Notify the Board Card Coordinator of any changes or deletions to the authorities delegated, in writing. 3. Determine the level of security and preauthorization requirements for their school/department. 4. To review, sign and submit the monthly Cardholder s statement, with the corresponding receipts and Transaction Log to Accounts Payable. The signature of the approving individual indicates that all Cardholder charges have been reviewed, approved, and are in compliance with the Board s policies and purchasing procedures/guidelines. 5. If required, complete the Purchasing Card-Journal Entry Form (Appendix E ) and forward to Accounting Department. C. THE MONTHLY PROCESSING STEPS 1. Authorized Cardholders make purchases in the normal course of business, preparing a Transaction Log (Appendix A ) for all their purchases and/or credit transactions as the transactions are made. Appendix A Example is a sample of how a transaction log should be kept in order of date of purchase. 2. Cardholders receive their monthly statement for reconciliation (payment is not made from the individual statements. US BANK CANADA will not accept any payment from an individual cardholder.) 3. If a purchase recorded on the transaction log sheet doesn t show on the current monthly statement, highlight the transaction and identify that it s not on the current statement and will appear on a future statement. 4. Provide a brief description for all transactions. For meals, travel and hospitality expenses the reporting requirements are to follow the Reimbursement of Expenses Procedures/Guidelines (Policy # GP-02). 12

13 5. Each month the Cardholder must submit the monthly statement along with the corresponding receipts and Transaction Log, to their Superintendent/Manager/Principal for review/approval. Once approved, the Superintendent/Manager/Principal will forward to Accounting/Purchasing Department for audit purposes and retention. Reconciled statements should be forwarded to Board Office by the end of the month of the statement date. Failure to submit on a timely basis can result in having your purchasing card being suspended. D. PURCHASING CARD - BOOKS 1. This card is ONLY to be used for purchasing text and library books in order to recapture 100% of the GST rebate. Magazines and DVD's are not considered books and are not eligible for 100% GST rebate. Purchase these items on a regular card. 2. The single transaction limit REMAINS $ per transaction. 3. All administration for these cards remains the same as the regular card. Remember, transaction logs must be completed and submitted on a monthly basis. (see section C item #5) E. WHO TO CALL 1. US BANK CANADA Customer Service: (416) (Toronto Area) (Outside Toronto) (416) (FAX) Inquiries and lost and/or stolen 2. Board Card Co-ordinator: Shirley Beamish at (705) , extension 243 Requests for card changes Change of name All other Purchasing Card issues F. DISPUTE RESOLUTION 1. SUPPLIER RELATED (shipment delay, error, quality), cardholder try to resolve with supplier directly. 2. NON-SUPPLIER RELATED (unknown charges on statement, vendor blocked), cardholder try to resolve with supplier directly, if the problems cannot be solved, contract Board Card Co-ordinator. 13

14 G. DO S & DON TS 1. Do pay for item(s) at time of purchase. Paying for goods after they are received or accumulating invoices for a period of time and then processing on Purchasing Card are not appropriate practices. 2. Don t attempt to process transactions over $800 (including taxes and freight) on VISA. Large purchasing transactions (over $800.00) cannot be split into two (or more) Purchasing Card charge slips of under $ each nor partly on your Purchasing Card and partly using a purchase order or on someone else's card. Split ticketing is not permitted. Split ticketing is defined as having one large transaction (over the $ transaction limit) that is split into two (or more) charges of under $ each. Any large transaction split into more than one transaction will be considered misuse of the Purchasing Card and will be dealt with accordingly. The three quote process must be followed for transactions over $ and be purchased through SDS. 3. Absolutely NO ONE ELSE is authorized to use your Purchasing Card or sign the Purchasing Card charge slip for goods being picked up at a store. This is a reminder that as a cardholder you have acknowledged that the card has been issued in your name and that you will not allow any other person to use your card. The responsibility for maintaining appropriate security of the card rests with the cardholder. Misuse of the VISA card, which is the property of the Board, is not acceptable and will be dealt with accordingly. 4. To facilitate those situations where the VISA cardholder places an order by phone or fax and someone else is picking the order up, we suggest you use the attached VISA Card Authorization form. Fill in the name of the person you are authorizing to pick up the order and inform the person picking up the order to sign the vendor receipt only, not the actual PURCHASING CARD charge slip. Attach the completed authorization form to your transaction log along with the vendor receipt. 5. Restaurants, Caterers and Florists are NOT AUTHORIZED for Purchasing Card use. 6. Packing slips/statements are not acceptable receipts; it must be an itemized invoice/receipt to substantiate the expenditures. 7. Books on review are not permitted on Purchasing Card. Create a not to exceed requisition on SDS. 14

15 H. ADDITIONAL INFORMATION 1. The Purchasing Card is accepted by many of the suppliers the Board has traditionally conducted business with. If the Cardholder wishes to conduct business with a company not accepting the Board s Purchasing Card, please use SDS or contact Purchasing Department. 2. The Purchasing Card must not be used for expenses normally claimed on a Expense Reimbursement Form for travel expenses, hotels, meals, etc. 3. Some merchants have been purposely excluded from the Board s Purchasing Card Program (i.e. travel suppliers, airlines, and hotels). If the card is presented to an excluded merchant, the transaction may be declined. If the decline is questionable, the Cardholder should contact the Customer Service number indicated on the card to determine if the transaction was declined because of merchant exclusion, exceeding the cardholder s transaction dollar limit or monthly credit limit. If the merchant was improperly excluded, contact the Board Purchasing Card Coordinator. If the transaction dollar amount or monthly credit limit was exceeded, contact your Superintendent/Manager/Principal who approved the issuance of the Purchasing Card, to determine if the card limit should be increased. 4. For the period of last week of August to mid-october, secretary cardholders (at the school level) may have their monthly limit increased. Monthly limit increase must be requested, in writing, by the Principal to the Controller of Finance. Refer to the full Purchasing procedures/guidelines for complete purchasing and accounting information. 15

16 Simcoe Muskoka Catholic District School Board 46 Alliance Blvd. Telepnone: (705) Barrie, Ontario L4M 5K3 Fax: (705) VISA CARD AUTHORIZATION I,, authorize your company, (PRINT YOUR NAME) (PRINT THE COMPANY NAME), to use my Visa card number, (PRINT YOUR VISA CARD NUMBER) (expire date : / ), for the amount of for this (MONTH/YEAR) transaction only. I authorize to pick up this order on my behalf. (PRINT THE NAME OF THE PERSON WHO WILL PICK UP THE ORDER) Please ship the order to the following address: School Name: School Address: Thank you, Signature: Date: 16

17 TRANSACTION LOG (Appendix A) Cardholder s Name: Signature: Cost Centre: Department: Item No. Date of Purchase Name of Vendor Brief Description of Purchase(s) Total Cost with taxes Monthly Running Total Account Code: Total Cost of Transactions (1-10) $ TRANSACTION LIMIT: $ MONTHLY LIMIT: $ Reviewed By: Date: 17

18 TRANSACTION LOG (Appendix A - Example) Cardholder s Name: Teddy Order Cost Centre: Buying School X52 Signature: Teddy Order Department: Marketing Item No. Date of Purchase Name of Vendor Brief Description of Purchase(s) Total Cost with taxes Monthly Running Total 1 October 3, 07 Home Depot Lumber for term October 6, 07 Buntin Reid Bond Paper (Commodity # ) 3 October 14, 07 Axidata Cartridges (Commodity # ) October 27, 07 Bouclair Fabric for special project *October 31, 07 Future Shop Extension Please note: THE TRANSACTION DONE ON OCTOBER 31, 2007 DOES NOT APPEAR ON MY STATEMENT.DATED NOVEMBER 14, Account Code: X-XX0-X52 Total Cost of Transactions (1-16) $ TRANSACTION LIMIT: $ MONTHLY LIMIT: $ Reviewed By: Mrs Principal Date: November 14,

19 (Appendix D ) Simcoe Muskoka Catholic District School Board VISA Purchasing Card - Internal Requisition Form SCHOOL: COST (incl. taxes) : DEPARTMENT: ACCOUNT CODE: ITEM # QTY DESCRIPTION UNIT PRICE EXTENSION Comments ( info or reason needed ): Reviewing Authority (Dept. Head) Approving Authority (Principal) 19

20 Simcoe Muskoka Catholic District School Board VISA Purchasing Card - Journal Entry Form (Appendix E ) Cost Centre: VISA Statement dated: Cardholder name: DESCRIPTION ACCOUNT DEBIT ( + ) CREDIT ( - ) Approving Authority Manager/Principal Date Reviewed By: Finance Use: Keyed By: 20

21 (Appendix E EXAMPLE) Simcoe Muskoka Catholic District School Board VISA Purchasing Card - Journal Entry Form (Example) Cost Centre: School name 152 VISA Statement dated: October Cardholder name: Spendtomuch DESCRIPTION ACCOUNT DEBIT ( + ) CREDIT ( - ) Redistr VISA dated: Oct Oct. 3, 07 Home Depot Oct. 14, 07 - Axidata Oct. 27, 07 - Bouclair Mrs Principal October 26, 2007 Approving Authority Manager/Principal Date Finance Use: Reviewed By: Keyed By: 21 16