ISSUING ITY Page 1 of 11 BUSINESS EPENSE REIMBURSEMENT : This policy applies to all hospital employees, credentialed staff, volunteers, faculty, Board of Trustees, outsourced service staff and other individuals who have incurred expenses such as travel, conferences, accommodations, meals, or miscellaneous expenses necessarily incurred in the conduct of authorized business of Windsor Regional Hospital (WRH), and as such are entitled to reimbursement. All people submitting expense accounts for reimbursement shall be accountable for exercising integrity, prudence and judgment in their business expenditures. Where overnight accommodations are involved, pre-approval to incur these expenses will be obtained using the form Request to Attend Course, Workshop, Institute, Seminar or Meeting Involving Overnight Accommodation. Nothing in this procedure shall be construed as invalidating any of the Corporation s collective agreements, nor any legislation in the Province of Ontario. Purpose: To ensure people submitting expense accounts are appropriately reimbursed for travel and miscellaneous expenses incurred in the conduct of business on behalf of Windsor Regional Hospital and its related entities. Definitions: For the purpose of this policy and procedure, the following definitions are provided: 1. 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 amount is within their signing limit. 2. Business Expenses Reasonable expenses incurred by people in the course of performing their duties.
ISSUING ITY Page 2 of 11 3. Business Travel Travel required for hospital business and authorized by the appropriate level of authority. 4. Consultants - include persons providing services to the hospital on an independent contractor basis, and who are not employees of the hospital. For greater clarity, consultants are not to be considered "staff" as that term is defined above. 5. Hospitality The provision of food, beverage, accommodation, transportation and other amenities at the hospital s expenses to persons who are not employed by the hospital. 6. Office The hospital-related regular place of work. For example, the address on a staff person s business card or where the staff person has an office, desk, computer, telephone etc. 7. Original receipts - include itemized invoices and restaurant bills, taxi chits, parking receipts and itemized cash register receipts. a) Boarding passes and original train ticket receipts must be submitted when traveling by air or rail. If the ticket was purchased by procurement card and the travel has yet to occur when the procurement card statement is due, boarding passes and original train tickets must be included with the final travel expense report submitted upon return after the trip. b) A printout of an Internet purchase invoice is considered an original receipt. c) Credit card statements are considered proof of payment and are not treated as original receipts to support expenses. d) Photocopies or faxed copies of receipts, credit card slips and credit card statements are not considered original receipts. e) The only exception to the original receipts' requirement is mileage claims and public transportation tickets. If an original receipt is not available, an explanation as to the reason the original receipt is not provided must be clearly documented and submitted with any other supporting documentation. The explanation itself will not necessarily qualify the claim for reimbursement. 8. Personal Vehicle a vehicle owned, borrowed or rented/leased personally by a member of staff. 9. Staff - for the purpose of this policy, "staff" includes all hospital employees, credentialed staff, volunteers, faculty, Board of Trustees, outsourced service staff and other individuals engaged in hospital business and who intend to request, receive or approve travel and/or expense reimbursements under this policy.
ISSUING ITY Page 3 of 11 : A. Authorization 1. Authority to incur travel and other business expenses that requires overnight accommodations or attendance at a course, workshop or seminar must be provided by a person higher in the direct line of authority (often referred to as the Rule of 1). Example A front line employee will require authorization from the individual they directly report to (Manager/Supervisor), Manager(s) will require authorization from their respective Director/Vice-President Vice- President will require authorization from the President and CEO, The President and CEO will require authorization from the Chair of the Board. 2. The form Request to Attend Course, Workshop, Institute, Seminar or Meeting Involving Overnight Accommodation (Exhibit A) must be completed and approved prior to incurring such expenses. 3. In authorizing proposed employee business expenses, the approving authorities shall ensure that: a) The expenditure will prove to be beneficial to the operation of the corporation. b) The number of employees traveling is restricted and reasonable. c) Budgetary constraints are complied with. B. Reporting of Expenses Employees claiming reimbursements for expense are required to: a) All claims must be submitted on a Windsor Regional Hospital Employee Expense Report (Appendix B) report at the conclusion of each expense occurrence and within 30
ISSUING ITY Page 4 of 11 days of the date of the incurred expense. All claims must be approved by your immediate supervisor if the amounts are within his/her approval limits. b) Attach the properly approved form Request to Attend Course, Workshop, Institute, Seminar or Meeting Involving Overnight Accommodation where the expenses being claimed include overnight accommodation. c) All claims must be supported by ORIGINAL detailed receipts, and be related to business related purchases. Each receipt is to be recorded individually (i.e. do not lump all food receipts into one amount list each separately, with appropriate receipt attached). Incomplete claims will be returned to the individual who approved the expense and the reasons for the expense reimbursement request will be noted. d) Claims for hotel expense should be categorized (i.e. accommodation, food, telephone/internet service, etc). Meals for multiple persons must be claimed individually, or names must be listed on back of receipt for applicable publication in accordance with government Acts and regulations. e) Submit expenses to the appropriate line of authority that will review all calculations and extensions. f) Expenses for a group must be claimed by the most senior person present.- expenses cannot be claimed by an individual that are incurred by his/her approver. g) The approved expense report should then be forwarded to the Department for payment within a reasonable period of time. C. Travel Using Road/Rail/Air Transportation When road/rail/air transportation is required, the most practical and economical mode of travel method shall prevail. Appropriate research of cost using train, rental, air or own vehicle is to be researched for economic feasibility. (see Rental Vehicles )
ISSUING ITY Page 5 of 11 When more than one person is travelling from a facility to the same destination, and a rental or personal vehicle is being used, those persons shall travel together where circumstances permit. It is the responsibility of each individual using their personal vehicle for WRH travel to ensure that the vehicle is properly insured for such use, and payment of such insurance premiums is the individual s responsibility. Rental vehicles shall be compact or mid-size, in accordance with weather, safety and number of passengers. Luxury and sports car rental is strictly prohibited. Collision and liability insurance offered by the car rental company is to be purchased unless WRH has insurance coverage in place that will cover replacement value for rental vehicles. Reimbursement for use of a personal vehicle shall be based on the WRH approved kilometer/mileage allowance identified below. Every effort must be made to take the most direct route to the destination. Individuals requiring extra sleep nights due to time restrictions require pre-approval by their manager. Individuals travelling as an additional guest participant to WRH member functions are responsible for all expenses. Transportation arrangements for air and railway travel shall be made through a licensed travel agency or using the internet. Please be aware that internet purchases are not insured under Provincial legislation. D. Ticketing When making approved travel arrangements, WRH will cover the cost of the original air ticket and transaction fee. Thereafter, if an individual wishes to make changes to their original arrangements, preapproval must be obtained. If the change is for voluntary reasons (either person or facility driven) all additional airline ticket/transaction costs will be the individual/facility s responsibility. If the change is involuntary due to a WRH mandated change, additional costs will be borne by WRH.
ISSUING ITY Page 6 of 11 Should a non-electronic ticket be lost or stolen, the individual must report it to their WRH manager or organizer immediately. (In most cases, electronic tickets are issued to reduce costs and to prevent lost ticket exposure). Frequent Flyer Program WRH will not reimburse the cost of these programs. Free tickets and upgrades from frequent flyer programs are to promote personal travel. Free tickets and vouchers received from an airline are considered personal property. WRH will not reimburse for the value of these tickets if individuals choose to use these for business purpose. Flight Cancellation Should a flight be cancelled the credit remains in the name of the individual flying. Credits must be logged and tracked for re-use on follow-up WRH business. Should an individual leave the employ of the facility, they may purchase the credit from WRH for personal use; if this does not occur, the facility will be charged for the unused ticket amount as the credit will then be void. In the event an unused ticket expires prior to reuse by the traveler for a WRH related function, the Facility will be charged for the cost of the unused ticket. Non-Refundable Tickets If non-refundable tickets are not going to be used, it is important the reservation be cancelled BEFORE the first flight; otherwise the ticket many not have any residual value. While airline rules change periodically, generally unused non-refundable tickets may be turned in for credit toward the purchase of another ticket, if the following three criteria are typically met: Travel must be done within 12 months; Travel must be on the same airline; Travel must be used on the same traveler. Illness or Death Cancellations that result due to the death of a family member or for medical reasons, the individual will be required to supply WRH with appropriate documentation to enable WRH to process the necessary claim with the airline. Luggage Restrictions Some airlines have implemented additional charges for passengers who check luggage. WRH will reimburse charges for up to one piece of luggage that are within the airline s weight and luggage restrictions. An original receipt of payment must be submitted within the Expense Report Form.
ISSUING ITY Page 7 of 11 E. Combining Business and Personal Travel Travel that combines business and personal travel is reimbursed at the lesser of: Actual transportation expense; OR Those expenses that would have been incurred if the personal travel had not taken place, applying reasonable estimates where necessary. When a business trip is extended for personal reasons, the member is responsible for all additional costs incurred. This includes any additional cost in airfare due to the deviated travel dates that differ from the scheduled departure and returns dates of the WRH business event. Additional costs incurred when a spouse or other family member accompanies the member on travel are not eligible for reimbursement. These expenses are not to be submitted as part of the expense claim. Spouses and family may travel with staff, however no costs associated with their travel will be reimbursed by WRH. F. Use of Personal Vehicle 1. The Hospital periodically reviews and revises the reimbursement rate for the business use of vehicles by employees. At no time shall the mileage reimbursement rate exceed the non-taxable mileage maximums as set forth from time to time by the Canada Revenue Agency. The reimbursement rate takes into consideration the cost of acquiring a vehicle and the ongoing costs of operating and maintaining it including fuel, maintenance, repairs and insurance. 2. The Corporate reimbursement rate for all travel effective is: $0.48 per kilometer, For travel to Chatham, London or Toronto, the following flat roundtrip reimbursement rates for automotive travel should be used Chatham $80.00, London $175.00, Toronto $330.00, Intercampus rate (between the two Windsor sites) is $8.50 per round trip.
ISSUING ITY Page 8 of 11 Rates specified in union collective agreements prevail over the corporate reimbursement rate. 3. An employee driving his or her vehicle on hospital business must disclose this fact to his/her insurer and carry insurance covering public liability and property damage of not less than $1,000,000 inclusive. G. Accommodation Meals Management periodically reviews and revises the reimbursement rate for meals based on existing Treasury Board of Canada guidelines for meals. Reimbursement will be based on lower of actual receipts or the maximum allowed as follows: Cost Gratuity Total Breakfast $15.05 $2.26 $17.31 Lunch $14.15 $2.12 $16.27 Dinner $39.85 $5.98 $45.83 TOTAL $69.05 $10.36 $79.41 Gratuity is not to exceed 15% per meal as identified above. The reimbursement for the personal consumption of alcohol is prohibited. The reimbursement for hotels and other lodging will be limited to reasonable amounts including gratuity (gratuity not to exceed $6.94 per day). Accommodation expenses should agree with the pre-approved amounts as indicated on the Request to Attend Course, Workshop, Institute, Seminar or Meeting Involving Overnight Accommodation. H. Entertainment The Corporation, except under special circumstances and with the advanced approval of the Hospital s President CEO, will not reimburse employees for entertainment purposes.
ISSUING ITY Page 9 of 11 I. Telephone/Internet Charges WRH reimburse personal calls at its discretion. Members are encouraged to use a company issued or personal cellular telephone when placing personal calls to avoid hotel surcharges. High Speed Internet charges for business purposes incurred during hotel night stays are covered by WRH and will be reimbursed. J. Non-Eligible Items for Reimbursement As a guideline, the following expenses are considered personal and therefore are not reimbursable: a. Alcohol is not reimbursable. The only exception is alcohol may be provided as part of hospitality or entertainment for receptions only (e.g. ceremonies or appreciation events) with special permission of the President and CEO; b. Entertainment i.e. Pay TV, movies, mini-bar expenses, cigarettes, airline head sets, magazines, newspapers, etc.; c. Agency charges for changes made to flight arrangements unless prior approval has been received from WRH; d. Laundry, dry cleaning and valet services for trip less than 4 days; e. Costs associated with Family/Spousal travel; f. Sports facilities and recreational expense; g. Parking violations and other expenses resulting from unlawful conduct; h. Interest charges on your personal credit cards used for business; i. Items claimed but not accompanied by original receipts; j. Items requiring pre-approval that do not have receipts attached to the pre-approval documentation will result in non-payment of items claimed; k. Medical expenses incurred before, during, or after travel. This includes any prescription or nonprescribed medication(s); l. Other types of expenses not shown above that are deemed unnecessary or unreasonable and that do not contribute to the purpose of the WRH travel.
ISSUING ITY Page 10 of 11 K. Expenses for Consultants and Other Contractors The following information is provided for consideration when developing the rules related to expenses for consultants and contractors. In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under the rules or in any contract between an organization and a consultant or contractor. Therefore, they cannot claim or be reimbursed for such expenses, including: meals, snacks and beverages gratuities laundry or dry cleaning valet services dependant care home management personal telephone calls See the Broader Public Sector Procurement Directive for information about procurement and contracts. Reimbursement for allowable expenses can be claimed and reimbursed only when the contract specifically provides for it. L. Adjusted Expense Reports Should any expense report be deficient in any way, the claim will be returned to the individual who approved the expense and the reasons for the expense reimbursement request will be noted. An expense report may be adjusted up or down to accommodate the rate of exchange from USD s to Canadian. Follow one of the two formats listed below when submitting claims for U.S. dollar expenses: Provide the USD receipt and clearly indicate USD on your expense form. WRH will convert the expensed item to Canadian funds by utilizing the rate of exchange in place on the transaction date OR Provide the USD receipt and clearly indicate the CAD amount being claimed on your expense form. In this case, back-up of the exchange rate used for the conversion must be included with your claim. (i.e. credit card statement copy of the US charge converted to Canadian). Otherwise
ISSUING ITY Page 11 of 11 WRH will make the conversion based on the rate of exchange that was in effect on the transaction date. All reimbursements of expense claims will be made in Canadian dollars. M. Use of Petty Cash 1. The purpose of petty cash is to facilitate reimbursements for small departmental purchases only Claims for expense reimbursement less than $100.00 should be handled through Petty Cash located in the Cashiers Office or the petty cash fund within a program area if one exists. 2. Employees must complete a Petty Cash Voucher (Appendix C) and attach original receipts. 3. The Petty Cash Voucher must indicate the proper general ledger expense code and be approved for reimbursement by the most appropriate individual as indicated above under authorizations. References: Treasury Board of Canada, Canada Revenue Agency