North York General Hospital Policy Manual

Transcription

1 ORGINATOR: FINANCE DEPARTMENT DATE APPROVED: MARCH 21 st, 2011 APPROVED BY: AUDIT & FINANCE COMMITTEE PAGE 1 OF 17 EXPENSE DIRECTIVE TABLE OF CONTENTS 1. Policy Rationale Definitions / Terms Applicability Responsibilities 4. Getting Help Principles Employees Traveling Together Travel Insurance Auditing Requirement & Public Disclosure of Expenses Requirement Road Transportation Rental Car Arrangements 9.2 Accident Reporting 9.3 Personal Vehicles 9.4 Insurance 10. Accommodations Hotels / Motels 10.2 Private Residences 11. Air Transportation Preferred Vendor for Travel Services 11.2 Documentation 11.3 Frequent Flyer Program 11.4 Business / Economy Class Travel 11.5 Personal Travel Combined with Business Travel 11.6 Airport Transportation 11.7 Flight Cancellation Insurance 12. Meals Alcoholic Beverages 12.2 Business Travel Meals 12.3 Business Meals

2 PAGE 2 OF Hospitality 13. Miscellaneous Gratuities 13.2 Valet Parking 13.3 Communications / Telephone 13.4 Jury Duty 13.5 Non-reimbursable Expenses 13.6 Registration Fees 13.7 Un-Receiptable Items 13.8 Laundry Services 13.9 Taxi Services 14. Travel Outside Canada United States 14.2 International Travel 14.3 Visas and Immunization 15. Expense Reimbursement Procedures Expense Reimbursement Form 15.2 International Currencies 15.3 Approval 15.4 Non-Resident Expense Reimbursement 15.5 Lost Receipts 15.6 Payment of Expense Reimbursement Claim by Electric Funds Transfer 16. Home Phone, Personal Cell Phone and Home Internet Services Special Needs Consideration Computer Laptops and Peripherals Memory Sticks / Jump Drives / Rewritable CDs 18.2 Software 18.3 Exceptions 19. Gift Cards and Other Near Cash Expenditures Non Employee Gifts Cards (e.g. Clients, Volunteers) 20. Consultant Expenses Travel Expenses 21 Links Appendix A Rates and Allowances... 17

3 PAGE 3 OF Policy Rationale EXPENSE DIRECTIVE North York General Hospital (NYGH) is committed to protecting the interests of taxpayers and strengthening the accountability for the public funding it receives. The Expense Directive establishes the principles, mandatory requirements and guidelines for acquiring travel services including: ticketed transportation, accommodation and car rental requirements, and for reimbursing individuals for travel, accommodation, meals and other reasonable expenses incurred on behalf of the NYGH. It also includes procedures for obtaining reimbursement of other reasonable, non travel expenses incurred on behalf of NYGH. All Staff are accountable to ensure that expenses are incurred utilizing the most economical approach possible. The Directive ensures fair and consistent treatment of individuals required to travel on behalf of NYGH while ensuring that NYGH receives the best value for expenses incurred. It establishes guidelines for ensuring that travel and business expenses are valid, reasonable, legitimate, documented, authorized and in compliance with accounting procedures at NYGH. The document is governed by and is consistent with the NYGH Code of Conduct. Where applicable, the terms and conditions imposed by other funding/granting agencies may override this policy in the expenditure of non-provincial Government of Ontario funds. This directive is based on four key principles: Accountability Organizations are accountable for public funds used to reimburse travel, meal and hospitality expenses. All expenses support business objectives. Transparency Organizations are transparent to all stakeholders. The rules for incurring and reimbursing travel, meal and hospitality expenses are clear, easily understood, and available to the public. Value for Money Taxpayer dollars are used prudently and responsibly. Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety. Fairness Legitimate authorized expenses incurred during the course of the business of an organization are reimbursed. In instances not covered by these guidelines or in unusual circumstances, the traveler and the individual responsible for authorizing should apply judgment to ensure that the expense is reasonable and prudent in the circumstances. If the authorizer is unsure, they should first follow departmental procedures and then, if necessary consult with the Finance Manager. 2. Definitions/Terms Authorization: The approval of an expense reimbursement and business travel claim by the appropriate person with adequate signing authority. Generally, authorization requires the immediate supervisor s approval as long as the expense claim

4 PAGE 4 OF 17 amount is within their signing limit. Business Travel: Business Expenses: Employee: Hospitality: Office: Personal Vehicle: Receipt: Travel: Travel required for NYGH business and authorized, in advance, by the appropriate level of authority. All business travel must meet the requirement for payment or reimbursement as described in this policy. Reasonable out of pocket business costs as defined in this policy. For the purposes of this policy, employee means all staff, doctors, volunteers, faculty, Board Trustees, outsourced service staff and other individuals engaged in NYGH business and who intend to receive travel and expense reimbursement under this policy. Hospitality is the provision of food, beverage, accommodation, transportation and other amenities at public expense to persons who are not engaged in work for NYGH. Activities involving only those people within the organization may not be considered hospitality and can not be reimbursed. This means that hospitality may never be offered solely for the benefit of anyone covered by this directive. Examples would be office social events, retirement parties and holiday meals. The NYGH-related regular place of work. For example, the address on the employee s business card or where the employee has an office, desk, computer, telephone etc. A vehicle owned, borrowed or rented/leased personally by an employee. An original document, or carbon or certified copy, showing the details of the expenditure, the amount, the date and indicating proof of payment. Photocopies are not acceptable unless authorized by the Director, Vice President or Chief of the department and at least one level higher than the employee. Business travel authorized by the appropriate spending authority prior to commitment of the funds. It does not include commuting between a resident and place of employment, except as specified in the respective collective agreements. 3. Applicability The Policy applies to staff, volunteers, doctors, outsourced service personnel, faculty, Board trustees, and other individuals engaged in NYGH business and who intend to receive expense reimbursement from NYGH. It provides direction in a number of areas but is not intended to cover all situations related to reimbursable expenses. The main accountability to ensure reasonableness of expense claims is the responsibility of the manager who approves the expense reimbursement form consistent with their signing authorization level as defined in the NYGH Approval Authority Policy. All Staff are accountable to ensure that expenses are incurred utilizing the most economical approach possible. 3.1 Responsibilities Staff, Volunteers, Doctors, Outsourced Service Personnel, Faculty, Board Trustees, and individuals engaged in NYGH business are responsible for: Informing themselves of the requirements of this policy, compliance with these requirements and

5 PAGE 5 OF 17 seeking clarification from their managers as needed. Planning the travel required and obtaining the necessary authorization including providing an estimate of the total expenditure to the authorizer of the travel is required prior to booking the expense. Travel within the Greater Toronto Area requires the approval of the individual s immediate supervisor. For travel within North America, authorization prior to committing any funds is required from the employee s immediate director. For travel outside North America, the CEO s approval is required prior to committing any funds. Using appropriate procurement methods when applicable. (e.g. a signed contract exists for the supply of required goods or services or there is a preferred vendor.) Exercising integrity and good business judgment when incurring a business expense. Using practical and the most economical arrangements for travel, accommodation and meals. Ensuring that the expense was personally incurred by the employee. (i.e. the employee does not request reimbursement on behalf of another individual) Ensuring the expense reimbursement is in compliance with the terms and conditions of applicable funding source agreements. Ensuring all travel and expense claims are submitted on the appropriate form and that all required information/documentation is attached. Ensuring all expense claims are submitted within 90 days of the expenditure and prior to the fiscal year end cutoff. Expense claims submitted more than 90 days past the date the expense was incurred requires the signature of the Vice President or Chief of the program area. Ensuring each expense claim is appropriately authorized. Ensuring the employee's signature is on the expense reimbursement form as it represents validation that the claim is accurate and complete. Management is responsible for: Ensuring employees are in compliance with the principles and requirements of this Policy and taking appropriate corrective action. Ensuring the travel and expense reimbursement claims approved are reasonable, legitimate and appropriately documented. Accounting and Financial Services (Finance) is responsible for: Providing advice and direction on interpretation and application of this policy. Carrying out periodic reviews to monitor compliance with the policy and procedures and following up on those claims not in compliance. Reimbursing individuals within 10 days of receipt of the claim in Finance. Errors, omissions or non-compliance with the Policy will result in delays. 4. Getting Help Queries regarding interpretations of this document and resolution of issues should be directed to the Finance Manager 5. Principles The following principles should form the basis of travel and expense reimbursement decisions: Employees should be reimbursed for reasonable, legitimate work-related expenses authorized by their supervisors. NYGH is not obligated to reimburse an employee for travel (or other costs) that has not been pre-approved or is not in compliance with this policy. Expenses associated with an employee s duties should minimize costs and maximize benefits. Reimbursable expenses should support the objectives of NYGH. Employees must make the most practical and economical arrangements for travel, meals and

6 PAGE 6 OF 17 hospitality. In evaluating travel options, employees should consider total costs including the costs of transportation, accommodation, meals and salaries. Employees should make the maximum use of NYGH s teleconferencing and videoconferencing facilities to reduce the need for employee travel for business meetings. Travel should directly meet program needs or needs for training and development. 6. Employees Traveling Together In determining the number of senior personnel traveling together in the same vehicle (plane, train or automobile), consideration should be given to the business continuity needs in order to reduce the risk of a major disruption to NYGH s ongoing operations. This decision should take into consideration both the number of senior personnel in a direct line of supervision within one department, as well as the rank of senior personnel from more than one department. 7. Travel Insurance Employees will not be reimbursed for the cost of privately arranged medical/health insurance for travel within Canada since coverage in the event of illness, injury or death is provided through government health insurance plans (e.g. OHIP). For business travel outside of Canada, travel insurance for full time non-union, management and unionized employees is covered through NYGH s insurance provider. Other travelers on NYGH business travel should purchase travel insurance (e.g. Blue Cross) for travel outside Canada. The receipts for the premium must be submitted for reimbursement. WSIB coverage, if applicable, continues while employees are on business travel within Canada and internationally. 8. Auditing Requirement & Public Disclosure of Expenses Requirement Reimbursements for travel and other business-related expenses are subject to examination by external and internal auditors, including the Canada Revenue Agency and the Office of the Auditor General of Ontario. If NYGH reimburses expenses that are subsequently found not to comply with this policy, the individual will be required to repay such amounts 9. Road Transportation Road transportation is acceptable transportation if it is the most practical and economical way to travel. Depending on the kilometers driven, other forms of transportation (i.e. economy air travel, rail or bus) may be cheaper. In these circumstances, reimbursement for road transportation will be limited to the more economical means of transportation rather than the actual number of kilometers driven. A rental vehicle is preferred when it is more economical than a personal vehicle. Bridge, ferry, highway tolls and parking fees when necessary will be paid while driving on NYGH business. Receipts are to be submitted. Any traffic and parking violations incurred while traveling on NYGH business are the personal responsibility of the employee. 9.1 Rental Car Arrangements

7 PAGE 7 OF 17 Employees shall use the designated rental car agency (if applicable) for rental car requirements. Car rental arrangements can be made through NYGH s preferred vendor for travel (Peerless Travel. If more economical to source elsewhere that should be done. When picking up the vehicle, travelers should check that the lowest fare is being offered as the rate may be less than the fare quoted when the reservation was booked. To minimize rental costs, the size of rental car selected should be the most economical required for the trip tasks and number of occupants. Luxury and sports car rentals are prohibited. Rental period must agree with the dates of the business activity requiring the rental car. The original receipt required is the customer copy of the rental agreement, account statement/invoice and Visa card receipt. Gasoline for rental cars is an eligible expense. Employees must ensure they fill up the gas tank before returning the rental car to avoid a costly gasoline surcharge. Employees must provide specific details on the expense claim regarding the purpose of the rental, the person or organization visited and the purpose of the trip. NYGH s insurance provider covers collision when renting a car for business travel. NYGH must be named as the insured when renting the vehicle. Employees renting vehicles will need to obtain liability coverage. 9.2 Accident Reporting Accidents shall be reported immediately to local law enforcement authorities (if applicable), the rental car agency, the employee s immediate supervisor, the automobile insurance company if using a personal vehicle, and the credit card company, (if applicable). The person shall notify the Occupational Health and Safety Department as soon as possible. 9.3 Personal Vehicles Employees may use personal vehicles for business travel for short journeys when it is more practical and economical than renting a vehicle or taking public transit. Employees who drive personal vehicles on business travel must abide by all laws and satisfy the requirements of their insurer. Questions of insurance coverage on personal vehicles should be directed to the employee s agent or broker. Employees will be reimbursed for distances driven according to the rates set out in Appendix A Rates and Allowances. This rate is to cover gas, insurance, maintenance, depreciation and all other costs related to ownership of a personal car. Union employees will receive the rate as specified in their applicable Collective Agreement. Flat kilometer allowances between NYGH sites are listed in Appendix A Rates and Allowances. Employees are responsible for the cost of travel from home to the office and back home again. Call back mileage claims are as stated in the applicable Collective Agreement. Business travel mileage reimbursement must be calculated from the employee s place of employment, unless the distance is shorter from the employee s place of residence and they leave directly from their residence on business travel. The person or organization visited, and the purpose of the trip must be detailed on the expense reimbursement claim. 9.4 Insurance Although the car owner may be on NYGH business at the time, NYGH insurance policies do not cover damage, liability or loss to personal property. Under no circumstances will NYGH be liable to the employee or any third party for any special, indirect, incidental or consequential damages arising from any claim that is incurred during personal automobile usage for NYGH business.

8 PAGE 8 OF Accommodations Accommodation costs will be allowed for employees required to carry out the duties of employment a significant distance (approximately 200 km) from their normal business office, subject to the following: 10.1 Hotels/Motels Reimbursement will be limited to the cost for a single economy room at a reasonable establishment. Receipts must include the detail, separating lodging, meals, phones and other expenses. Internet access, for business use only, is an allowable expense while traveling on behalf of NYGH. One personal telephone call per day, using the most cost effective method, during traveling is an allowable expense Private Residences Employees may arrange to stay with friends or relatives instead of using hotel or motel accommodation. An allowance as set out in Appendix A Accommodation Allowances can be claimed. No receipts are required for this amount, which recognizes a contribution of food or a gift of hospitality. 11. Air Transportation Employees may travel by air when this is the most practical and economical way to travel Preferred Vendor for Travel Services To make travel as trouble free and as cost effective as possible, Procurement has negotiated a strategic contract with Peerless Travel Services. Employees shall make air travel arrangements directly through Peerless Travel unless there is supporting documentation to justify the use of an alternative provider. For example, an alternative provider would be used if Peerless could not match a discounted price or provide the flexibility required by the business traveler. approval is acceptable and should be attached to the claim as proof of approval prior to the purchase. Purchase Orders are not required to buy air travel Documentation Employees must submit their air travel confirmation, boarding pass, e-ticket or ticket stub. Please indicate on the reconciliation, if the ticket is entirely electronic and paper copies of e-tickets or boarding passes are unavailable. Expenditures on other travel costs will be considered as supporting documentation for expenditures on air travel if the ticket is entirely electronic. Other travel expenses e.g. hotel accommodation, conference costs must be submitted as support for air travel incurred for NYGH business Frequent Flyer Program Employees may use their personal frequent flyer travel cards however the accumulated points must be used for NYGH travel. Employees must not specify a particular airline for the purpose of accumulating points unless they are also the least expensive available fare. No reimbursements can be claimed for air tickets purchased with frequent flyer points as NYGH only reimburses for out of pocket expenses.

9 PAGE 9 OF Business/Economy Class Travel All air travel must be economy class/coach tickets Personal Travel Combined with Business Travel When personal travel is combined with business travel, the employee will be reimbursed for only the business portion of the trip at the lowest available fare. When the allocation of business versus personal travel is not clearly evident, (e.g. a multidestination airline ticket where one or more of the destinations is for personal travel), the employee must obtain an airfare quote for the business portion only, at the same time as the actual airline booking. This quote must be submitted as supporting documentation and will be used as the basis for reimbursing the employee for the business portion, if this amount is lower Airport Transportation Reimbursement for travel to and from the airport should be the least expensive and most practical means of transportation Flight Cancellation Insurance In exceptional circumstances where employees have been authorized to purchase their own air travel directly, Flight Cancellation Insurance is an allowable expense and should be obtained when there is a possibility that the traveler may be unable to travel or when the ticket purchased is non-refundable. A receipt is required for reimbursement. 12. Meals 12.1 Alcoholic Beverages Costs incurred for alcoholic beverages are not reimbursed. As alcoholic beverages are not reimbursable, employees are required to ask the restaurant for a separate invoice when having alcohol with their meals Business Travel Meals When traveling on behalf of NYGH, individuals are expected to exercise judgment and restraint at all times when buying meals. There must be a minimum of one night s accommodation for meals to qualify as business travel meals. The following applies: Employees shall be reimbursed for reasonable meal costs during a normal meal period when the business travel begins. The amount includes the tip which should be a reasonable amount generally between 10 and 15 percent. The rate is a subsidy and not intended to cover all costs for business meals. The per diem is meant to offset the difference between what an employee would spend on food at home and what they spend on restaurant food while on business travel. If the amount claimed is for more than one individual, the names of each person and the purpose of the meal are required on the claim. The highest ranking employee must pay for the meal expenditures. No reimbursement for meal costs shall be made for meals at home prior to departure or on return, or for meals included in the cost of transportation, accommodation, seminars or conferences Business Meals Receipts are required for all meals expensed while conducting NYGH business. Maximum reimbursable amounts can be found in Appendix A, per meal.

10 PAGE 10 OF 17 If the meal expense claim is for more than one individual, the names, purpose and number of people served is required on the claim. The highest ranking employee must pay for the meal expenditures. A reasonable tip, between 10 and 15 per cent, will be reimbursed. Any meals paid by personal credit cards, must include the detailed receipt itemizing the expenditures and the signed credit card slip as proof of payment. Reasonable meal expenses may be reimbursed for business meetings at NYGH over a meal period, for employees working approved overtime on hospital business or over a normal meal hour, when the meeting is two hours in length or longer, and approved by a director. The amount claimed will always be less than the maximums outlined in Appendix A. Management is discouraged from booking meetings longer than two hours in length. Along the same lines, refreshments may be offered when approved by a director for meetings that are two hours in length or longer. Business meals are not to be confused with hospitality Hospitality Hospitality expenses are never appropriate for functions involving only Hospital staff and are not reimbursable. Examples would be office social events, retirement parties and holiday meals. Hospitality may be offered in exceptional circumstances when sponsoring formal conferences or events for the following: the broader public sector; business and industry; providing people from national, international, or charitable organizations with an understanding or appreciation of Ontario Health Care and the workings of a hospital; honouring distinguished Hospital staff for exceptional public service; conducting prestigious ceremonies for heads of state, government or distinguished guests from the private sector; the business of the agency/organization includes hospitality functions (e.g. Conference Services) other hospitality functions as approved by the CEO which conform to the Expense Directive 13. Miscellaneous Employees are eligible for reimbursement of miscellaneous work-related expenses incurred while traveling on NYGH business Gratuities Employees shall be reimbursed for reasonable gratuities, generally between 10% and 15% of the original cost. Gratuities for meals and taxis should be included on the receipts. As alcohol is not an allowable expense, gratuities will not be reimbursed on purchases of alcohol. Employees are required to ask the restaurant for a separate invoice when having alcohol with the meal Valet Parking Valet parking is permitted if this is the only option available or if valet parking is more reasonable then other parking options within the area. Staff should exercise judgment in selecting the most economical parking option available to them.

11 PAGE 11 OF 17 An explanation must be included with the Expense Reimbursement Form Communications/Telephone Employees shall be reimbursed for the cost of faxes, photocopies, courier, internet services and mail services related to NYGH business. Appropriate receipts and rationale must be provided to support expense claims. Employees will be reimbursed reasonable costs of one personal call home, using the most cost effective method, for each night away. Expenses for telephone calls for business purposes are reimbursable. Employees must confirm with IT the required usage of a NYGH telecommunications device outside of normal usage area. The most economical approach will be used Jury Duty Employees on paid leave for jury duty must return to NYGH all payments received as jurors by submitting a cheque to NYGH Non-reimbursable Expenses Personal expenses for recreational purposes, e.g. video and movie rentals, mini-bars. Expenses incurred due to the presence of friends or family members. Traffic and parking violations. Passport issuance and renewals Registration Fees Registration fees for career related events may be reimbursed with appropriate supporting documentation (e.g. receipts that show proof of payment). Employees are required to have prior approval from their supervisor before committing any funds or their reimbursement claim may not be paid. Proof of payment is required for internet registrations or the reimbursement will not be paid. Staff will need to print the on line registration page and provide a copy of their Visa statement as supporting documentation Un-Receiptable Items Employees shall be reimbursed for reasonable expenses without a receipt. e.g. vending machines, parking meters, gratuities to bell hops and housekeeping staff while staying in hotels. Other un-receiptable items will be reviewed on a case by case basis by the appropriate signing authority for the department Laundry Services Employees who are away from home for more than one week shall be reimbursed for reasonable expenses for laundry services. Employees must keep receipts to support expense claims Taxi Services NYGH has a preferred vendor for taxi services which is currently Royal Taxi. Employees are reminded that they are to use the preferred vendor when taxi services are required within Toronto. Taxi chits for the travel can be obtained from the Manager or Administrative Assistant of the area, rather than using cash.

12 PAGE 12 OF Travel Outside Canada 14.1 United States Meal allowances will be the same as in Canada but paid in US funds International Travel Meal allowances will be consistent with the Government of Canada Treasury Board rates for breakfast, lunch and dinner specific to the country in question. The commercial rate is to be used for reimbursement. A link to the website is provided: Visas and Immunization The cost for travel related Visas, immunization and, where required, travel medical insurance, will be reimbursed with appropriate supporting documentation.

13 PAGE 13 OF Expense Reimbursement Procedures 15.1 Expense Reimbursement Form Business travel and expense reimbursement requires a completed and appropriately authorized Expense Reimbursement Form: Employees must use the electronic version of the Expense Reimbursement Form on Insite each time they submit a claim. HST formulas, sub totals, totals and instructions to assist you are built into the template and updated regularly. Claims submitted on old forms will be returned to the employee. Hard copies must be submitted to Finance together with all supporting original documentation. If a personal credit card was used, both the credit card chit and the itemized receipt must be attached. Please see applicable sections on meals, accommodation and travel expenditures. Faxes and photocopies are not acceptable supporting documentation. If the original has been lost, the program Director must sign the photocopy or fax. The claim must clearly state to whom the payment should be made. The claim must state the business purpose for the expenditure in the expense description column. Any travel advance must be deducted from the claim. The form must be signed by the employee requesting reimbursement and the employee s immediate supervisor if the total is within their authorization limit. It must include a valid accounting unit and expense account code. If the expense is incurred on behalf of another Accounting Unit, the person with signing authority for that Accounting Unit must also sign the form. All expense reimbursement claims must be submitted within 90 days of the date of the expenditure and prior to the fiscal year end cutoff. Expense claims submitted more than 90 days past the date the expense was incurred requires the signature of the Vice President. This ensures that NYGH can manage its cash flow and record current expenses against budget on a timely basis International Currencies International travelers may submit a separate expense form for each currency type or they may convert multiple currencies to Canadian funds and submit all expenses on one claim. If the employee converts the expenditures to Canadian funds, documentation supporting the conversion on the same day as the expenditure must be included with the expense reimbursement form. Acceptable documentation could include a visa card statement, a bank statement or a print out from an acceptable currency exchange house indicating the rate of exchange on the specific date. If cash was used for the expenditure, the exchange rate used must be the date the currency was purchased, within a reasonable time prior to the trip. Claims without documentation supporting the conversion will be returned to the employee. An expense claim form cannot have multiple currencies unless they are converted to Canadian dollars by the employee prior to submission Approval The employee s immediate supervisor must approve the claim. Under no circumstances can employees authorize their own Expense Reimbursement Form. The claim must be approved according to the signing authority limits defined in the Approval Authority Policy.

14 PAGE 14 OF 17 Board Trustees who request reimbursement for expenses incurred relating to Board activities must have the form approved by the Chair of the Board, or the CEO. The Chair of the Board is the highest level of authorization Non-Resident Expense Reimbursement In the rare occurrence reimbursement for out-of-pocket expenses to non-residents is required, the reimbursement is not subject to tax withholding. The non-resident can submit their appropriately authorized Expense Reimbursement Form to Finance for payment Lost Receipts Employees must submit a brief description of the expenditure related to the lost receipt. The Director of the employee s program area must sign on the line detailing the lost receipt on the Expense Reimbursement Form Payment of Expense Reimbursement Claims by Electronic Funds Transfer All expense reimbursements will be paid by automatic deposit (EFT) to the employee s bank account. In the rare circumstance that a payment cannot be made by direct deposit, a cheque will be printed and mailed to the employee s home address. This will delay receipt of payment of the expense reimbursement. The banking information for employees paid through payroll is already on file due to the automatic deposit of payroll. Employees will see a notification on their pay stubs once it has been processed through EFT. Reimbursement cheques will not be available for pick up at Finance or sent through the interoffice mail. Finance will process all expense reimbursement claims within 14 days of receipt in Finance. Errors, omissions or non-compliance with the policy will result in delays 16. Home Phone, Personal Cell Phone and Home Internet Services Employees will not be reimbursed for any portion of their home phone, personal cell phone and home internet, unless it is specifically required, in writing, as part of their job function, and authorized by their immediate supervisor. In circumstances where the delivery of the corporate cell phone is delayed, employees will be reimbursed for business related calls with appropriate authorization and documentation of the charges. 17. Special Needs Consideration With appropriate medical or Occupational Health approval and documentation, additional costs incurred by employees with special needs will be reimbursed. Invoices supporting the additional costs must be included with the claim. Documentation explaining the special needs must be filed with Occupational Health for confidentiality. 18. Computers, Lap Tops and Peripherals Purchases of computers, lap-tops, software, keyboards, servers, scanners, monitors and printers are to go through the IT department. Employees will not be reimbursed for computers, peripherals or software purchases Memory Sticks/Jump Drives/Rewritable CDs Privacy legislation requires all mobile devices and mobile media to be encrypted.

15 PAGE 15 OF 17 In those exceptional circumstances where information must be copied, the use of encryption provides password protection if the memory stick or other equipment is lost or stolen Software It is unacceptable for employees to purchase and download software onto NYGH owned device (e.g. computers, Smartphone s, etc.) 18.3 Exceptions Employees are to contact the Director of Information Services for exceptions to this policy. Each request will be reviewed and must be approved by the employees Director and the Director of Information Services before the employee is reimbursed for the expenditure. 19. Gifts, Gift Cards and Other Near Cash Expenditures NYGH will not reimburse employees for gifts to employees. Employee gifts are not reimbursable. NYGH will not reimburse employees for expenditures on cash or near-cash gifts or awards if the recipient of the gift is an employee. A near-cash item is something that can be easily converted to cash, such as gift certificates. Any gift or award that allows the employee a wide selection of choice in the item they receive, such as a gift certificate, is considered to be equivalent to cash and is non-reimbursable. The Canada Revenue Agency s tax legislation requires all cash or near cash gifts to be a taxable benefit to the employee receiving the gift certificate, regardless of the amount or the purpose of the gift. Therefore the cost of purchasing a gift card for a salaried employee will not be reimbursed. For more information, please see the Human Resources Re Human Resources Recognition Policy at: Recognition.pdf 19.1 Non Employee Gift Cards (e.g. Clients, Volunteers) Some programs purchase gift cards for their patients and volunteers e.g. gift cards from supermarkets. In these circumstances, the gift cards are not a taxable benefit as the gifts are going to patients and not salaried employees. The names of the clients or volunteers receiving the gift card and the reason for the gift must be included as supporting documentation with the Expense Reimbursement Form. This is to ensure that gift cards are not being given to employees, which would be a taxable benefit, and is therefore not an allowable reimbursement. For more information on allowable reimbursements for gifts, please contact the Manager of Finance at ext Consultant Expenses NYGH will not pay or reimburse a consultant for any hospitality, incidental or food expenses, including but not limited to expenses in respect of: Meals, snack and beverages Gratuities Laundry, dry cleaning and valet services Dependent care Personal telephone calls

16 PAGE 16 OF Travel Expenses NYGH will reimburse a consultant for reasonable expenses for travel by air, rail or car or for hotel accommodation in accordance with the Expense Reimbursement and Business Travel Policy, where the contract between NYGH and the consultant provides for such reimbursement. 21. Links The following resources can be found on Intranet at: NYGH Expense Reimbursement Form Procurement Directive Approval Authority Policy

17 PAGE 17 OF 17 APPENDIX A Rates and Allowances Private Vehicle Travel: 38 cents/kilometer Kilometer Allowance Round Trip between NYGH Sites Branson General Senior Health Centre Branson N/A 3.50 / / 7.00 (2) General 3.50 / 7.00 N/A Senior Health Centre 3.50 / 7.00 N/A $3.50 one way $7.00 return trip Travel Meal Allowance Total: cost for meals is not to exceed $40 Canadian per day. Please note although there is some flexibility of amounts among the three meals the daily maximum allowance must be respected. Breakfast: $8.75 Lunch: $11.25 Dinner: $20.00 Accommodation Allowance (e.g. accommodated at a relative s house) Allowance: $30.00 (per day receipt not required)