Approval Date May 2014 Corporate Services, CEO Policy Number CO-FN-001 Next Review Date

Transcription

1 Policy Title Expense Reimbursement: Mileage, Parking and 407 Expenses Policy Type Organizational Division Corporate Services Department Finance Topic Expense Reimbursement Approved By Senior Director, Approval Date May 2014 Corporate Services, CEO Policy Number CO-FN-001 Next Review Date May 2016 Supersedes CO-FN , CO-FN PURPOSE/SCOPE The purpose of this policy is to establish rules and principles for the reimbursement of mileage, parking and 407 expenses incurred in the course of conducting Central Community Care Access Centre (Central CCAC) business to ensure fair and reasonable practices. This policy applies to Central CCAC: Employees; and Consultants and contractors. A. POLICY The following principles apply: Expenses for mileage, parking and 407 expenses support Central CCAC business objectives. Claimants are accountable for managing their transportation and parking expenses as cost-effectively and efficiently as possible. Legitimate authorized mileage, parking and 407 expenses incurred during the course of Central CCAC business are reimbursed. DEFINITIONS i) Primary Assigned Office: An employee s regular place of business. All employees are assigned to one of the Central CCAC main office locations and this is usually confirmed to the employee in writing at time of hire, transfer, reassignment, etc. ii) Employee s Supervisor: The person to whom the employee reports directly). B. REQUIREMENTS Mileage, Parking & 407 Expense Reimbursement Page 1 of 7

2 1.0 General Employees are expected to travel to and from work on their own time and at their own expense i.e., employees will not be reimbursed for any costs incurred travelling to and from home and their primary assigned office. Travel for personal reasons (errands, lunch, etc) is not eligible for claim or reimbursement. Costs related to traffic violations, parking offences, etc. may not be claimed or reimbursed. Cost of automobile insurance is not eligible for claim or reimbursement. Contractors/consultants may claim and be reimbursed for mileage, parking and 407 charges only when the contract specifically provides for it. Expenses are reasonable, appropriately documented and will stand up to audit and public scrutiny. Appropriate approval is obtained before expenses are incurred. A claimant cannot approve their own expenses. Original itemized receipts are required for the reimbursement of parking and 407 expenses. Claimants should submit their claims within 60 days from the date the expense was incurred with the exception of the month of March where claims should be submitted by the first week in April in order to be accounted for in the relevant fiscal year. Claims submitted more than 6 months from the date the expense was incurred will not be reimbursed Overpayments to a claimant must be repaid to the Central CCAC. 2.0 Approval Level: Role Minimum Pre-Approval Level Required Employee excluding Employee s Supervisor CEO CEO Chair, Board of Directors Consultants/Contractors Manager overseeing contract 3.0 Parking and 407 Central CCAC employees will be reimbursed for parking and 407 costs incurred in the community while attending meetings and/or conducting patient visits upon submission of receipts. 4.0 Mileage Employees are responsible for the costs of traveling to and from their primary assigned office. Mileage claims will be reimbursed at the following rates: o Non-Union: $0.44 per kilometre. o Unionized staff: according to respective collective agreements Mileage, Parking & 407 Expense Reimbursement Page 2 of 7

3 Employees can claim and will be reimbursed for the distance of travel over and above the distance travelled to or from their primary assigned office. Mileage expenses eligible for reimbursement therefore include: a) Starting or ending point home: Distance traveled between home and destination LESS distance from home to primary assigned office. b) Starting or ending point not home: Distance traveled from 1 st destination to 2 nd destination 4.1 Mileage Scenario: To help with the calculation of reimbursable mileage and the completion of the respective claim, the following scenarios and screen shots of the completed Expense Reimbursement: Mileage, Parking and 407 Expenses Form are provided: Scenario #1: A Care Coordinator lives 10km from his/her primary assigned office (Sheppard). A Care Coordinator: 1. At the start of the day, drives into the office for a meeting from home. 2. After the meeting, drives 3 km to conduct a patient visit. 3. Next, drives 6 km to conduct a 2 nd patient visit. 4. Finally, leaves the 2 nd patient visit and drives 4 km to home. In this scenario, a Care Coordinator would claim mileage as follows: Travel 1 HOME to primary assigned office 2 Primary assigned office to 1 st visit 3 Place of 1 st patient visit to place of 2 nd patient visit Distance Traveled Eligible for Reimbursement 10 No; home to primary assigned office, not reimbursed Amount Claimed 3 Yes (section 4.0 b above) 3 6 Yes (section 4.0 b above) nd patient visit to HOME 4 No: 4 km is less than the 10 km normally traveled from primary assigned office to home (section 4.0 a above) TOTAL 23 9 Mileage, Parking & 407 Expense Reimbursement Page 3 of 7 0 0

4 Screen shot of completed form: Scenario #2: A Care Coordinator and lives 5 km from her/his primary assigned office (Richmond Hill) A Care Coordinator: 1. At the start of the day, drives from home 3 km to conduct a patient visit. 2. Next, drives 16 km to participate in an inter-ccac meeting and pays for parking. 3. Finally, leaves the meeting and drives 18 km to her/his home. In this scenario, a Care Coordinator would claim her/his mileage as follows: Travel HOME to place of patient visit Place of patient visit to meeting Distance Traveled Eligible for Reimbursement 3 No, distance travelled over and above the distance from home to primary assigned office is 0 (section 4.0 a above) Amount Claimed 16 Yes (section 4.0 b above) 16 Meeting to HOME 18 Partial: distance travelled over and above the distance from home to primary assigned office is 13 km (18 km less 5 km). Section 4.0 a above Total Mileage, Parking & 407 Expense Reimbursement Page 4 of 7

5 Screen shot of completed form: C. PROCEDURE: Claimants are encouraged to submit their expense claim as soon as possible (i.e., within 60 days) after an expense has been incurred. Expenses should be listed on Expense Reimbursement: Mileage, Parking & 407 Expenses form For parking and 407 expenses, original, itemized receipts must be attached to the form, no photocopies will be accepted. A credit card statement or credit card slip alone are not acceptable receipts, it must be accompanied by the original, detailed receipt Expense claims for claimant must be signed and approved in accordance with this policy before submitting to the Payroll Department for reimbursement at the Sheppard site Where approval is required, original signatures are preferred however approvals are accepted when it is obvious to Payroll that: o The approval is from the Approvers account o The expense in question in its totality is being approved. Claimants must: obtain all appropriate approvals before incurring expenses; submit original, itemized receipts with all claims (credit card slips are not sufficient). If there is not an itemized receipt, a written explanation must be submitted to explain why the receipt is unavailable and a description itemizing the expenses; submit claims within 60 days from when the expense was incurred; At year-end, claims should be submitted by the first week in April; submit claims for expenses before leaving or transferring positions within Central CCAC. Mileage, Parking & 407 Expense Reimbursement Page 5 of 7

6 Approvers must: provide approval only for expenses that were necessarily incurred in the performance of Central CCAC business; provide approval only for claims that include all appropriate documentation (e.g., original itemized receipts); not approve their own expenses. if receipt is missing, initial written explanation. Related Policies: Expense Reimbursement: Travel, Meals, Hospitality and Other Expenses Policy #CO-FN-015 Approval Authority Policy #CO-FN-007 Related Information: Collective Agreement Review/Revision History Reviewed By Sr. Directors, Central CCAC Consulted With Samples of Policies for all Legacy CCACs. Modifications This is a new policy for the Central CCAC Revision Number Date March 30, 2007 Director, Finance Senior Management Identify rates for specified km travelled January 13, 2011 Sr. Director, Corporate Services Senior Management Ensure compliance with new Broader Public Sector Accountability Directives 2 March 10, 2011 Finance & Audit Committee No changes required March 19, 2013 VP Corporate Services Senior Management Tighten to ensure compliance with BPS Expenses Directive. Specifically: April 2014 Mileage, Parking & 407 Expense Reimbursement Page 6 of 7

7 - added requirement to repay overpayments - changed mileage reimbursement calculation methodology for non-union to be the same as for union staff Mileage, Parking & 407 Expense Reimbursement Page 7 of 7