Policy 3.1.7 TRUSTEE EXPENSES
1.0 Rational
District School Board Ontario North East, provides this policy to promote financial integrity, accountability, transparency and to ensure expense reimbursement for Trustee out-of pocket expenses within the scope of conducting Board business is fair and reasonable.
2.0 Definitions
3.0 Policy
It is the policy of District School Board Ontario North East to reimburse Trustee’s for out-of-pocket expenses incurredwhile attending approved conferences, workshops, seminars, training courses, meetings or while travelling on Boardbusiness in the performance of Trustee related duties.
4.0 Accountability
4.1 Trustees must submit original, itemized receipts with all claims on the appropriate expense claim form.
4.2 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).
4.3 The appropriate travel expense claim form must be submitted:
4.3.1 within thirty days of the incurrence of the expense or
4.3.2 fifteen days in advance of a conference or workshop if advance is required
4.4 Submit all claims by September 30th for the previous school year or the claim(s) will not be reimbursed.
5.0 Approval
5.1 The Chair of the Board shall certify individual Trustee expense claims meet the requirements of board policy and approve payment of claim after review by the Director of Education or Superintendent of Business. The Director of Education shall certify the Chair of the Board expense claims meet the requirements of board policy and approve payment of claim.
5.2 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.
5.3 Outstanding overpayments will be deducted from the Trustee honorarium.
5.4 Expenses will not be reimbursed when a Trustee chooses to observe a committee meeting if they are not committee members.
6.0 Reporting
A report on each individual Trustee’s expenditures will be provided at the earliest possible Board meeting and posted on the Board’s website.
7.0 Conferences
7.1 Through a duly passed motion, Trustee’s may attend conferences/training at Board expense to a maximum annual amount of $5,000.00 per Trustee. This amount does not include the cost of travel.
7.2 The above directive does not refer to student trustee(s).
8.0 Transportation
The most practical and economical way to travel from ones residence is to be the primary option.
8.1 Air
Economy (coach) class air travel is permitted.
8.2 Train
Coach class economy train travel is permitted.
8.3 Vehicle
8.3.1 The Board assumes no responsibility for personal vehicles.
8.3.2 Vehicle must be insured at the vehicle owner’s expense for personal vehicle liability.
8.3.3 It is the driver/owner’s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle.
8.3.4 The Board is not responsible for reimbursing deductible amounts.
8.3.5 In the event of an accident, no claim to the Board for damages will be permitted.
8.3.6 Travel will be reimbursed from the Trustee’s home community to their business related destination and return to home community.
8.3.7 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.
9.0 Accomodations
9.1 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.
9.2 Hotel and travel accommodations are to the booked through the Director’s office, or, must be booked at a rate that is the same or lower than the rate booked through the Director’s office.
9.3 Accommodations (Hotel, Air BnB, etc.) 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. The first day is considered to be the first day that has a full day agenda. Any extended stays are at the Trustee’s expense. For exceptional circumstances a request can be made through the Director of Education or the Chair, for example inclement weather.
9.4 There will be no reimbursement for hotel suites, executive floors or concierge levels.
9.5 Penalties incurred for non-cancellation of guaranteed hotel reservations are the Trustee’s responsibility and may be reimbursed only in exceptional circumstances.
9.6 Private stays with friends/family are acceptable. A cash payment or gift may be provided:
9.6.1 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.
9.6.2 The $50.00 value may be given in the form of a small gift (accompanied by an itemized receipt) or by cash or cheque.
10.0 Meals
Reimbursement for alcohol is not permitted.
10.1 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).
10.2 Original itemized receipts are required.
10.3 Reimbursement is for restaurant/prepared food only. Groceries must have prior approval and be submitted with the claim.
10.4 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.
10.5 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 |
10.6 Rates are for individual Trustee meals only, you must have eaten the meal to submit a claim for reimbursement.
10.7 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.
10.8 It is not permitted to combine the maximum three meal rate ($80.00) if only two meals are eaten.
10.9 Meal rates outside Board jurisdiction, in Canada are set at the same rates as within Board jurisdiction when one or two meals are claimed.
10.10 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 |
10.11 Meal rates outside of Canada are set at the sames rates as outside Board jurisdiction, in Canada, converted to funds used in each country.
11.0 Miscellaneous
11.1 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), or can be booked through the Director’s Office.
11.2 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).
11.3 There is no reimbursement for traffic or parking violations.
11.4 Use of personal frequent flyer or other loyalty programs is permitted provided the most economical method of travel is selected.
11.5 When travelling outside Board jurisdiction to attend a conference or seminar, an incidental allowance of $25.00 will be paid for unreceiptable expenses.
12.0 Board Provided Equipment, Supplies and Services
12.1 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.
12.2 At the end of a Trustee’s term they have the option to purchase the equipment for $200.00 per piece requested.
12.3 All remaining equipment will be returned to the Board within 30 days of a Trustee’s term ending.
13.0 Advertising, Promotion, Hospitality, Gifts and Attendance at Fundraising or Political Functions
13.1 Advertising and promotion, providing reasonable priced gifts to long-service and retiring employees is the responsibility of the Director of Education.
13.2 No Trustee incurred costs will be considered for reimbursement, including costs associated with attendance at any fundraising or political events.
14.0 Perquisite
14.1 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.
14.2 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.
14.3 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.
14.4 The following are perquisites that are not permitted under any circumstance:
14.4.1 club memberships or daily fees for personal recreation or socializing purposes such as fitness clubs, golf clubs, or social clubs;
14.4.2 tickets to cultural or sporting events;
14.4.3 clothing allowances not related to health and safety or special job requirements;
14.4.4 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
14.4.5 professional advisory services for personal matters, such as tax or estate planning.
14.5 The following items are not considered to be perquisites:
14.5.1 insured benefits;
14.5.2 items generally available on a non-discriminatory basis for all or most staff members (e.g. Employee Assistance Program, pension plans);
14.5.3 health and safety requirements (e.g. provision of work boots);
14.5.4 employment accommodations made for human rights and/or accessibility considerations (e.g. special workstations, work hours, religious holidays); and
14.5.5 expenses covered by this policy.
References
Broader Public Sector Accountability Act 2010
Broader Public Sector Expenses Directive
Broader Public Sector Perquisites Directive
Broader Public Sector Procurement Directive
Education Act, section 169.1 Duties and Powers of Boards: Effective Stewardship of Resources Education Act, section 191.2 Travel Expenses
Ministry of Education Trustee Expenditure Guideline
Appendices
Appendix A: Professional Development Authorization & Final Expense Form
Appendix B: Statement of Travelling Expense