Procedure 3.1.7 TRUSTEE EXPENSES

Approved: November 20, 2012

Revised: April 21, 2015

1.0 Accountability

1.1 Trustees must submit original, itemized receipts with all claims on the appropriate expense claim form.

1.2 For professional development conferences, workshops, seminars, training courses or meeting travel expenses an approved Professional Development Authorization & Final Expense form must be submitted. (Appendix A).

For all other travel expenses an approved Statement of Travelling Expense form must be submitted (Appendix B).

1.3 The appropriate travel expense claim form must be submitted:

- 1.3.1 within thirty days of the incurrence of the expense or
- 1.3.2 fifteen days in advance of a conference or workshop if advance is required

1.4 Submit all claims by September 30th for the previous school year or the claim(s) will not be reimbursed.

2.0 Approval

2.1 The Director of Education or designate shall certify individual Trustee expense claims meet the requirements of board policy and approve payment of claim.

2.2 A dispute arising about the eligibility of any expense, e.g. if deemed inappropriate or unreasonable, shall be contested by the affected party during an in-camera session of the board.

2.3 Outstanding overpayments will be deducted from the Trustee honorarium.

3.0 Reporting

4.0 Conferences

4.1 Trustee’s may attend conferences hosted by Ontario Public School Board Association (OPSBA) at Board expense.

4.2 Through a duly passed motion, Trustee’s may attend conferences hosted by a third party at Board expense.

4.3 A combined maximum annual amount is $5,000.00 per Trustee.

4.4 The above directive does not refer to Student Trustee(s).

4.5 All travel will be coordinated through the Director’s office.

5.0 Transportation

The most practical and economical way to travel is to be the primary option.

5.1 Air

Economy (coach) class air travel is permitted.

5.2 Train

Coach class economy train travel is permitted.

5.3 Vehicle

- 5.3.1 The Board assumes no responsibility for personal vehicles.
- 5.3.2 Vehicle must be insured at the vehicle owner’s expense for personal vehicle liability.
- 5.3.3 It is the driver/owner’s resbonsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle.
- 5.3.4 The Board is not responsible for reimbursing deductible amounts.
- 5.3.5 In the event of an accident, no claim to the Board for damages will be permitted.
- 5.3.6 Travel to and from a Trustee’s personal residence to attend a meeting of the board, or a committee of the board, that is held within the area of board jurisdiction, the board may:

- - Reimburse the Trustee for out-of-pocket expenses reasonably incurred or a lesser amount as determined by the Board;
  - Pay the Trustee an allowance at a rate per kilometre determined by the board.

- 5.3.7 The kilometric reimbursement rate is the rate set by Revenue Canada in the Income Tax Act (travel expense document in Docushare), rate is revised annually in January.

6.0 Accommodations

6.1 While on approved Board business away from a Trustee’s home location, the reasonable cost of hotel accommodations in a standard room including taxes will be reimbursed.

6.2 Accommodations (Hotel, Air BnB) to attend professional development conferences, workshops, seminars, training courses and meetings away from a Trustee’s home community will be reimbused including the evening previous up to and including the last day of the event. Any extended stays are at the Trustee’s expense.

6.3 There will be no reimbursement for hotel suites, executive floors or concierge levels.

6.4 Penalties incurred for non-cancellation of guaranteed hotel reservations are the Trustee’s responsibility and may be reimbursed only in exceptional circumstances.

6.5 Private stays with friends/family are acceptable. A cash payment or gift may be provided:

- 6.5.1 A maximum of $50.00 per night is permitted for accommodation including any meals, in lieu of commercial accommodation. A written explanation describing purpose of the trip, the host, and number of days you stayed must be submitted for reimbursement.
- 6.5.2 The $50.00 value may be given in the form of a small gift (accompanied by an itemized receipt) or by cash or cheque.

7.0 Meals

Reimbursement for alcohol is not permitted.

7.1 A meal expense is submitted when a Trustee is on Board business and away from their home community (at least 24 kms) over a normal meal period or you have prior approval for the expense (e.g. business meeting in the office area that occurs over lunch).

7.2 Original itemized receipts are required.

7.3 Reimbursement is for restaurant/prepared food only. Groceries must have prior approval and be submitted with the claim.

7.4 Meals consumed at home or included in the cost of transportation, accommodation, seminars or conferences, professional development sessions or business meeting will not be reimbursed.

7.5 Meal Rates within Board Jurisdiction

Meal rates include taxes and gratuities. Tips and gratuities are limited to a maximum 15%.

Meals	Maximum Amount
breakfast	$20.00
lunch	$25.00
dinner	$35.00

7.6 Rates are for individual Trustee meals only, you must have eaten the meal to submit a claim for reimbursement.

7.7 When more than one meal claimed for any one day, you may allocate the combined maximum rates between the meals.

For example, eating breakfast and lunch, the combined rate is $45.00. This becomes the maximum rate for the two meals, regardless what was spent on each meal.

7.8 It is not permitted to combine the maximum three meal rate ($80.00) if only two meals are eaten.

7.9 Meal rates outside Board jurisdiction, in Canada are set at the same rates as within Board jurisdiction when one or two meals are claimed.

7.10 Recognizing the increased cost of being outside Board jurisdiction, a combined three meal rate of $100.00 per day will be permitted.

Meals	Maximum Amount
breakfast	$25.00
lunch	$30.00
dinner	$45.00

7.11 Meal rates outside of Canada are set at the sames rates as outside Board jurisdiction, in Canada, converted to funds used in each country.

8.0 Miscellaneous

8.1 Registration fees to attend professional development conferences, workshops, seminars, and training courses will be reimbursed with submission of the Professional Development Authorization & Final Expense Form (Appendix A).

8.2 Reimbursment for parking, taxis (maximum gratuity 10%), subways and tolls is provided when necessary while away from a Trustee’s home community on Board business. Receipts are attached to the Statement of Travelling Expense form (Appendix B).

8.3 There is no reimbursement for traffic or parking violations.

8.4 Use of personal frequent flyer or other loyalty programs is permitted provided the most economical method of travel is selected.

8.5 When travelling outside Board jurisdiction to attend a conference or seminar, an incidental allowance of $25.00 will be paid for unreceiptable expenses.

9.0 Board Provided Equipment, Supplies and Services

9.1 Each Trustee, upon election to the Board will receive a computer or iPad, printer and cell phone. The Board will pay directly or by receipted and approved out-of-pocket expenses, for the supplies and services required to effectively perform their duties.

9.2 At the end of a Trustee’s term they have the option to purchase the equipment for $200.00 per piece requested.

9.3 All remaining equipment will be returned to the Board within 30 days of a Trustee’s term ending.

10.0 Advertising, Promotion, Hospitality, Gifts and Attendance at Fundraising or Political Functions

11.0 Perquisite

11.1 A perquisite, or “perk”, refers to a privilege that is provided to an employee or to a group of employees, provides a personal benefit, and is not generally available to others.

11.2 A perquisite must be a business related requirement for the effective performance of an individual’s job. A perquisite is not permitted if it is not a business-related requirement.

11.3 All perquisites must be pre-approved in writing by the Director of Education or designate. Authorization and related information on approved perquisites will be retained on file for seven (7) years. Summary information on approved perquisites will be posted to the board’s Internet site. Personal information will not be provided on the site.

11.4 The following are perquisites that are not permitted under any circumstance:

- 11.4.1 Club memberships or daily fees for personal recreation or socializing purposes such as fitness clubs, golf clubs, or social clubs;
- 11.4.2 Tickets to cultural or sporting events;
- 11.4.3 Clothing allowances not related to health and safety or special job requirements;
- 11.4.4 Access to private health clinics, medical services outside of those provided by the provincial health care system or by the board’s group insured benefit plans; and
- 11.4.5 Professional advisory services for personal matters, such as tax or estate planning.

11.5 The following items are not considered to be perquisites:

- 11.5.1 Provisions of collective agreements;
- 11.5.2 Insured benefits;
- 11.5.3 Items generally available on a non-discriminatory basis for all or most staff members (e.g. Employee Assistance Program, pension plans);
- 11.5.4 Health and safety requirements (e.g. provision of work boots);
- 11.5.5 Employment accommodations made for human rights and/or accessibility considerations (e.g. special workstations, work hours, religious holidays); and
- 11.5.6 Expenses covered by this procedure.

Appendices

References