TRAVEL, MEAL AND HOSPITALITY EXPENSE POLICY

Transcription

1 Title: TRAVEL, MEAL AND HOSPITALITY EXPENSE POLICY Plicy Number: FIN Plicy Area: FINANCE Plicy Apprved By: Bard f Directrs Effective Date: December 1, 2016 I. Purpse The purpse f this plicy is t establish the plicies and prcedures t be fllwed by the RHRA regarding travel, meal and hspitality expenses. II. Applicatin and Scpe This plicy applies t the members f the Bard f Directrs, Officers, appintees, emplyees, trainees/students, secndees and external persns including withut limitatin, cnsultants and cntractrs engaged by the Authrity, regarding travel, meal and hspitality expenses incurred n behalf f the RHRA. III. Principles This Plicy is based n the fllwing principles: A. Accuntability The Authrity is accuntable fr funds received and generated under the Retirement Hmes Act and regulatins used t reimburse travel, meal and hspitality expenses. All reimbursed expenses supprt business bjectives. B. Transparency The Authrity is transparent t stakehlders. The rules fr incurring and reimbursing travel, meal and hspitality expenses are clear, easily understd, and available t the public. C. Value fr Mney Funds received and generated under the Retirement Hmes Act and regulatins are used prudently and respnsibly. Plans fr travel, meals, accmmdatin and hspitality are necessary and ecnmical with due regard fr health and safety. D. Fairness Legitimate authrized expenses incurred during the curse f the business f the Authrity are reimbursed. FIN : December 1, 2016 Page 1 f 12

2 IV. Respnsibilities A. Requestr s/claimant s Respnsibilities Requestrs/Claimants are expected t: infrm themselves f the requirements f this Plicy, t cmply with these requirements and t seek clarificatin as needed; btain all requisite apprvals befre incurring expenses which require prir apprval (and if prir apprval has nt been btained, submit a written explanatin with the claim) exercise integrity, prudence and gd judgment when incurring business travel, and hspitality expenses n behalf f the Authrity; retain riginal invices, receipts, and any ther dcumentatin t supprt the expenses claimed (r clear and cmplete scanned cpies f same), and submit these with claims; ensure that amunts claimed fr expenses are accurate, cmplete, reasnable and in accrdance with this plicy submit expense claims n the RHRA Expense Claim Frm (refer t Appendix 5), with riginal supprting dcumentatin (r clear and cmplete scanned cpies f same), within 30 days f the date an expense is r expenses are incurred. Expenses fr claims submitted after 60 days frm the date the expense is incurred may be disqualified frm reimbursement; and if leaving emplyment with RHRA, claims shuld be submitted befre the emplyee leaves emplyment. B. Apprver s Respnsibilities Apprvers can nly prvide apprval fr claims that include all apprpriate dcumentatin. Apprvers are expected t ensure that expenses are: business-related, fr Authrity purpses nly, and necessarily incurred in the perfrmance f the Authrity s business; incurred in the mst ecnmical manner, with due regard fr health and safety; in cmpliance with the principles and requirements f this plicy; reasnable based n the explanatins prvided by the claimant; and if an expense claim deviates frm this plicy, an apprver is expected t ensure that the reasn fr such deviatin is supprted by a satisfactry and dcumented explanatin. C. Managerial Discretin Fr the purpses f this plicy, managerial discretin is the administrative authrity t make decisins and chices with sme degree f flexibility, while maintaining cmpliance with this FIN : December 1, 2016 Page 2 f 12

3 plicy. There is n discretin t depart frm the principles and mandatry requirements f this plicy. All decisins invlving managerial discretin shuld be taken very carefully. When exercising discretin, the ratinale must be dcumented and filed with the claim. Apprvers are accuntable fr their decisins, which must be: subject t gd judgment and knwledge f the situatin; exercised in apprpriate circumstances; and cmpliant with the principles and mandatry requirements set ut in this plicy. When a situatin arises and discretin needs t be exercised, apprvers shuld cnsider whether the request is: able t stand up t scrutiny by the auditrs and members f the public; prperly explained and dcumented; fair and equitable; and reasnable and apprpriate. V. Rules The fllwing rules fr the RHRA apply t every persn incurring travel, meal and hspitality expenses n behalf f the RHRA. A. Travel and Transprtatin i. Pre - apprval f Travel Travel is t be pre-apprved by apprpriate levels as utlined in TABLE 1 belw. The fllwing exceptins apply fr pre-apprvals: The CEO/Registrar des nt require pre-apprval fr travel within Canada r the Cntinental USA. Bard members d nt require preapprval fr travel t attend meetings f the Cmmittees and the Bard. ii. Apprval f Travel Expenses All travel expenses must be apprved nce submitted. Respnsibility fr apprval f travel expenses is utlined in TABLE 1 belw. FIN : December 1, 2016 Page 3 f 12

4 TABLE 1 - TRAVEL EXPENSE: RESPONSIBILITY LEVELS Persn Requesting Apprval t Incur r Reimburse Travel Expenses Travel Destinatin In Ontari Rest f Canada and Cntinental USA Outside Canada and Cntinental USA Bard Chair 2 Bard Members* 2 Bard Members 2 Bard Members Bard Member Bard Chair* Bard Chair Bard Chair CEO/Registrar Bard Chair** Bard Chair** Bard Chair Risk Officer and Cmplaints Review Officer Chair f the Gvernance and Regulatry Affairs Cmmittee Chair f the Gvernance and Regulatry Affairs Cmmittee Any RHRA Staff Immediate Manager Immediate Manager (min. Directr r abve) Members f an Advisry Cmmittee and similar External Advisrs and any external cntractrs and suppliers Chair f the Gvernance and Regulatry Affairs Cmmittee CEO Directr r abve CEO Bard Chair * N pre-apprval required fr travel t attend meetings f the Bard r Cmmittees ** Fr reimbursement nly, n pre-apprval required iii. Travel utside Canada Required apprvals fr travel utside Canada are nted in TABLE 1 abve. All plicies and prcedures pertaining t travel apply t travel utside f Canada. Actual csts are reimbursable, t the extent reasnable and necessary, prvided valid business purpses and apprpriate dcumentatin are submitted with the expense reprt. iv. Travel by Vehicle When rad transprtatin is the mst practical and ecnmical way t travel, the rder f preference shuld be: rental vehicle when a rental vehicle is mre ecnmical than use f a persnal vehicle; persnal vehicle when a persnal vehicle is mre ecnmical than use f a rental vehicle. FIN : December 1, 2016 Page 4 f 12

5 a. Rental vehicles If the ttal distance t be travelled is mre than 200 km, individuals shuld rent a vehicle, subject t management discretin. Rental f vehicles fr RHRA business use shuld be arranged thrugh the RHRA s preferred suppliers where these service prviders are available. A Vehicle Rental Guide is prvided in Appendix 4. The nly ther permissible expense fr rental cars in mst cases is the cst t purchase gasline and parking expenses. Rental cars shuld be refueled befre returning t avid extra charges. Receipts fr gasline purchases and parking lt expenses must be submitted with expense reprts. Prcedure Claim gasline expenses and parking expenses fr rental car n RHRA business, using the RHRA Expense Claim Frm. b. Persnal vehicle All such travel must be by the mst direct rute. Fr field staff (i.e. Inspectrs and Investigatrs wh wrk frm hme ffices), the maximum travel withut preauthrizatin is generally hundred (100) km radius frm their hme ffice (tw hundred (200) km rund trip). A manager may reasnably vary this limitatin at his r her discretin. Persnal vehicles used n RHRA business must be insured at the vehicle wner s expense fr persnal mtr vehicle liability, in cmpliance with the Insurance Act. Drivers must satisfy themselves whether their mtr vehicle insurance cverage shuld include business use f their vehicles. The Authrity will nt reimburse csts f cllisin and liability cverage. Fr greater clarity, the Authrity assumes n financial respnsibility fr privately wned vehicles ther than paying the kilmetric rate and parking expenses when used fr Authrity business. Thse driving a persnal vehicle n Authrity business cannt make claims t the Authrity fr damages as a result f a cllisin. When staff use their wn vehicles fr Authrity business, reimbursement will be in accrdance with the apprved mileage reimbursement rates (Refer t Appendix 1). This reimbursement cvers the cst f fuel, depreciatin, maintenance and insurance. Mileage reimbursement rates are reviewed regularly. FIN : December 1, 2016 Page 5 f 12

6 Prcedure 1. Inspectrs and Investigatrs t maintain an apprpriate insurance cverage fr vehicle. 2. Claim mileage fr the actual distance traveled n RHRA business, using the RHRA Expense Claim Frm. Expense claims must be submitted with distances calculated in kilmeters. 3. A lg f travel and any relevant back up dcumentatin shuld be kept and readily available upn request. 4. Peridic audits f the backup may be perfrmed by Finance in rder t validate claims fr mileage reimbursements. c. Taxis The use f taxis by staff shuld be reasnable. Taxi fares, including tips, are allwed where public transprtatin is nt practical r available. Included may be the use f taxi between airprt terminal and htel, between htel and place f business, between places f business, and frm hme t airprt r train statin and return. While RHRA supprts new innvatin, the rideshare cncept is in early stages f develpment and has gaps in insurance cverage that result in risk t riders and their emplyers. Issues als exist related t vercharging fr licensed cabs and their dispute reslutin prcess. Until further frmal ntice, use f Uber and ther paid ride sharing services is prhibited and will nt be reimbursed. Bking infrmatin fr taxi rentals frm RHRA s crprate accunt is prvided in Appendix 2. Prcedure Obtain a receipt and claim taxi expense using the RHRA Expense Claim Frm. v. Travel by Air, and Train All travel by air is ecnmy class and by the mst direct rute. Advance reservatins fr air and train travel shuld be made t take advantage f special fares. Travelers must prvide prf f payment and the riginal ticket r e-ticket. Travel itineraries d nt cnstitute receipts fr reimbursement purpses. Prcedure Obtain prf f payment, and ticket/e-ticket, using the RHRA Expense Claim Frm FIN : December 1, 2016 Page 6 f 12

7 B. Accmmdatins Emplyees traveling n RHRA business use ecnmy class htels fr vernight stays, wherever practical. RHRA will reimburse the cst f a standard rm, parking, internet access and any necessary telephne calls, plus applicable taxes. Individuals are respnsible fr all ther expenses. Standard tips and gratuities are reimbursable, but shuld be dcumented n the expense reprt. Individual will be respnsible fr all rm charges and must review the htel bill carefully t ensure all charges are crrect. Advance reservatins shuld be made wherever practical. Htel charges may be billed directly t RHRA. Accmmdatin may be reimbursed in exceptinal r emergency situatins that require persnnel t remain clse t Authrity premises fr lng perids in excess f nrmal wrking hurs. Private stays with family r friends: a maximum f $30.00 per night fr gratuitus ldging expenses is allwed. Prcedure 1. Obtain required apprvals fr the vernight stay. 2. Make advance reservatins whenever practicable. If accmmdatin is n lnger required, cancel the reservatin prmptly. 3. Obtain a htel invice and claim accmmdatin, using the RHRA Expense Claim Frm. C. Meals Reimbursement must nt exceed the amunt actually spent (including taxes and gratuities) as validated by a receipt accmpanying the claim. Reasnable gratuities will be reimbursed. N reimbursement shall be made fr meals cnsumed at hme prir t departure r n return, r fr meals included in the cst f transprtatin, accmmdatin, seminars and/r cnferences. Alchl cannt be claimed as part f a meal expense, except where in accrdance with the Hspitality requirements nted belw. i. Travel Meals The RHRA will reimburse travelers fr the cst f their wn meals incurred during the time they are away frm hme in accrdance with the apprved maximum rates fr reimbursement (Refer t Appendix 3). Maximum meal rates are reviewed peridically. FIN : December 1, 2016 Page 7 f 12

8 Individuals may cmbine meal amunts, when mre than ne meal can be claimed fr any day and the individual des nt claim fr each eligible meal. Reimbursement is fr the cst f meals actually cnsumed and is nt an allwance. ii. Business Meals When an individual is authrized t pay fr meals f thers, expense reprts must include a brief explanatin f the event and a list f thse in attendance and supprted by riginal receipt. The highest ranking member f staff shuld pay fr the meal expenditures. Prcedure Obtain an invice and event list if required and claim meal using the RHRA Expense Claim Frm r submit it t Finance fr a payment t a supplier. D. Hspitality Hspitality may be prvided nly when the event invlves the prvisin f fd, beverage, accmmdatin, transprtatin and ther amenities paid ut f Authrity funds t persns wh are nt engaged in wrk fr the Authrity. Hspitality shuld be extended in an ecnmical, cnsistent and apprpriate way when it will supprt RHRA s business r is cnsidered desirable as a matter f curtesy in relatin t RHRA s business. Functins that are exceptins t the abve must have prir apprval f the CEO r the CEO s delegate. In rder fr the purchase f alchlic beverages during an event supprting Authrity business t be an eligible expense, it is t be apprved by the CEO prir t the date f the event. If the hspitality event where alchl is t be served is hsted by the CEO, the CEO must seek prir written apprval frm the Bard Chair. Alchl shuld be prvided in a respnsible manner, e.g., fd must always be served when alchl is available. Preference shuld be given t wines, beers and spirits prduced in Ontari. Functins invlving nly peple in the Authrity r Ontari gvernment ministries, agencies r public entities r designated Brader Public Service rganizatins in Ontari are nt cnsidered hspitality functins and relevant expenses cannt be reimbursed. Examples wuld be: ffice scial events, retirement parties, and hliday lunches. E. General Infrmatin The fllwing general rules apply fr reimbursement f travel, meal and hspitality expenses: 1. All travel is t be preapprved, except as nted in TABLE 1 abve 2. Each expense must have a valid business purpse. 3. When traveling n RHRA business, individuals must use the mst ecnmical and direct rute. Any upgrades wuld be the respnsibility f the individual. FIN : December 1, 2016 Page 8 f 12

9 4. Travel with thers (i.e. spuse), including meals and cancellatin fees, are nt cvered and must be paid fr by the individual. 5. When persnal travel is cmbined with business travel, the staff member will be reimbursed fr nly the business prtin f the trip at the lwest available fare. 6. It is the individual s respnsibility t cancel reservatins when necessary. Prmptness in canceling is essential t avid any unnecessary charges. Charges resulting frm failure t cancel a reservatin will usually nt be reimbursed, unless the individual can shw that such failure resulted frm circumstances beynd the individual s cntrl. 7. Reasnable gratuities fr meals, bellhp, htel rm services and taxis are eligible. Keep a recrd f gratuities paid. Examples f reasnable amunts fr gratuities include: 10% t 15% n a restaurant meal; 10% n a taxi fare; $2 per bag handled. 8. Additinal business expenses, such as business calls, air/rail phnes, cmputer access charges, phtcpying, facsimile transmissins, internet cnnectins, and rental and transprtatin f necessary ffice equipment, are eligible, prvided the charges are incurred while cnducting RHRA business and are cnsistent with the principles f this plicy 9. Miscellaneus expenditures incurred at pre-apprved and pre-paid cnferences e.g., bks, wrkshps, reference materials are eligible fr reimbursement if related t Authrity business. 10. Claimants are required t repay any verpayments, which are cnsidered a debt wing t the Authrity. 11. All expense claims, with the exceptin f mileage, must be supprted by riginal (r clear and cmplete scanned cpies) receipts/ invices (credit card transactin slips are nt cnsidered receipts and are nt acceptable). The receipt/ invice must cntain an adequate recrd f each expense indicating the date, descriptin, expense and HST amunt, supplier s name and HST number. If there is nt an itemized receipt, a written explanatin satisfactry t the apprver must be submitted t explain why the receipt is unavailable and a descriptin itemizing and cnfirming the expenses must be prvided. 12. In the event where a claimant has lst an riginal receipt, ther dcumentatin (such as a credit card statement) may be presented t substitute fr the lst receipt. 13. Reimbursement payments are prepared and issued bi-weekly by direct depsit. Apprved claim frms shuld therefre be received by the Finance Department at least ne week in advance f autmated depsit dates. 14. Expense claim frms are reviewed by Finance fr accuracy and cmpliance with this Plicy and signed ff by the applicable apprver befre prcessing fr payment. 15. An apprver is prhibited frm apprving his r her wn expenses. 16. Expenses fr a grup (i.e., tw r mre peple) can nly be claimed by the mst senir persn present. FIN : December 1, 2016 Page 9 f 12

10 F. Nn-Eligible, Nn-Reimbursable Expenses The RHRA will nt reimburse r pay fr travel and hspitality expenses that are nt cvered under this plicy, r expenses f a persnal nature. The fllwing are examples f nn-eligible expenses that will nt be reimbursed. Persnal items, persnal entertainment, persnal care. Recreatinal items (e.g., vide rental, mini-bar). Traffic, twing and parking vilatins. Expenses incurred n behalf f family r friends. Gifts, except fr duly authrized gifts f appreciatin. Travel csts between the claimant s hme and the claimant s regular daily Authrity wrk lcatin. Any vehicle insurance n a privately wned vehicle while n Authrity business. Additinal ancillary charges such as premiums fr failure t refill fuel in a rental car. Flight cancellatin insurance. Htel expenses incurred because f failure t cancel a reservatin Credit card fees and late payment charges Privately arranged Emergency Medical/Extended Health cverage fr travel in Canada. Alchlic drinks, unless allwable in the Hspitality part f the plicy. With regard t cnsultants and cntractrs wh are engaged in wrk n behalf f the RHRA, hspitality, incidental r fd expenses are nt cnsidered allwable expenses, including the fllwing: meals, snacks and beverages; gratuities; laundry r dry cleaning; valet services; dependant care; hme management; and persnal telephne calls. G. Apprval and Oversight f Plicy The Bard f Directrs apprves this Plicy. Management will ensure prper implementatin and versight f this plicy and may, frm time t time, update prvisins r prcesses in the appended prcedures dcument and will ntify the Bard f any material changes. FIN : December 1, 2016 Page 10 f 12

11 APPENDICES APPENDIX 1 PERSONAL VEHICLE Apprved mileage reimbursement rate is $0.50 per kilmeter. APPENDIX 2 TAXIS AND PUBLIC TRANSPORTATION APPENDIX 3 TRAVELER S MEALS 1. In Trnt, the RHRA has a crprate accunt fr taxi rentals. Taxi chits are available fr apprpriate taxi travel. 2. Fares fr use f buses and streetcars are refundable. In Trnt, TTC tkens are available frm the Executive Assistant. Individual maximum meal rates per persn are as fllws: Meals Maximum Amunt Breakfast $15.00 Lunch $20.00 Dinner $40.00 When mre than ne meal is claimed fr any day, an individual may allcate the cmbined maximum rates between the meals. Fr example, if an individual will be eating bth breakfast and lunch, the cmbined rate is $ This nw becmes the maximum rate fr the tw meals, regardless f what is spent n each meal. APPENDIX 4 VEHICLE RENTAL GUIDE Payment Rental charges will be inviced directly t the RHRA, therefre submit cpies f yur rental agreements t Finance in rder t pay t the supplier. Hwever, yu will still be respnsible fr paying fr the gas and parking, which yu will need t claim n yur Expense Reprt in rder t be reimbursed. Insurance Yu d nt need t purchase additinal insurance as yu are cvered under the RHRA s insurance plicy. Please be sure t carry a cpy f ur Certificate f Insurance with yu when renting a vehicle as yu may be required t present prf f insurance. FIN : December 1, 2016 Page 11 f 12

12 When t Rent/Use Yur Own Vehicle If the ttal distance t be travelled is 200 km r less yu may use yur wn vehicle. If the ttal distance is mre than 200 km yu are expected t rent a vehicle, subject t management discretin. During the winter mnths, if weather and rad cnditins are a cncern and yur wn vehicle has winter tires, yu may use yur wn vehicle if yu feel it is safer than a rental car, regardless f the distance travelled. Class f Vehicle Yu are apprved t rent nly Ecnmy, Cmpact r Intermediate-sized vehicles. Apprval frm yur manager is required if yu want t rent any ther type f vehicle. APPENDIX 5 EXPENSE CLAIM FORM Expense claim frm can be fund here. FIN : December 1, 2016 Page 12 f 12