Section 3.1: Finance

Approved: February 15, 2000

Revised: April 4, 2023

EMPLOYEE EXPENSES

Procedures 

1.0             Accountability

1.1             Employees must:

obtain approval at an appropriate level of authority outlined in section 2 before incurring expenses;

submit original, itemized receipts with all claims on the appropriate expense claim form;

make claims within thirty (30) days from the date which the expense was incurred;

submit all claims for the previous school year by September 30th or expenses may not be reimbursed;

repay any overpayments.

1.2             Approvers of expenses must:

provide approval for reasonable expenses incurred in the performance of Board  business; 

only approve travel expense claims that are required for Board business and to follow the Employee Travel Expense Reimbursement Procedure; 

when exercising discretion, the rationale must be documented and submitted with the expense form;

not approve their own expenses.

2.0             Approval

Approval from an employee’s immediate supervisor is required prior to any travel.

The Chief Executive Officer (CEO) or designate may modify the level of approval upward to a more senior level when authority is assigned to a manager/supervisor.

3.0             Travel Expenses

For professional development conferences, workshops, seminars, training courses or meetings 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).              

The appropriate travel expense claim form must be submitted:

3.1             within thirty days of the incurrence of the expense or

3.2             fifteen days in advance of a conference or workshop if advance is required.

4.0             Transportation

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

4.1             Air

Economy (coach) class air travel is permitted. 

4.2             Train

Coach class economy train travel is permitted. 

4.3             Vehicle

Selection of vehicle in order of preference and lowest cost option:

Board Vehicle

• may be used only for board business
• operated by someone with a valid Ontario driver’s license
• passengers are permitted in board vehicles only if passenger travel is related to board business
• reservations can be made through the Vehicle Booking Tool on the District School Board Ontario North East (DSB1) website. 

Rental Vehicle

• vehicle rentals are through the board’s preferred car rental agency
• DSB1 is named as the renter
• all drivers are listed on the contract
• a full-size model or its equivalent is required
• vehicles must be refueled prior to returning 
• luxury and sports vehicles are prohibited
• collision damage waiver coverage is to be purchased and claimed as a travel expense.

Personal Vehicle 

• personal vehicle to be used if more economical than rental or if a rental vehicle is not available
• the Board assumes no responsibility for personal vehicles
• vehicle must be insured at the vehicle owner’s expense for personal vehicle liability
• it is the driver/owner’s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle
• the board is not responsible for reimbursing deductible amounts
• in the event of an accident, no claim to the board for damages will be permitted
• 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
• travel will be reimbursed from the employee’s home office location to their business related destination and return to regular work location.              

4.4             All accidents must be reported immediately to local law enforcement authorities and the employee’s immediate supervisor in addition:

If using a board vehicle, advise the board’s fleet coordinator.

If using a rental vehicle, advise the rental car agency and contact the insurance provider to initiate a claim.

If using a personal vehicle, advise the driver’s insurance provider.

4.5             When travelling with students refer to Student Travel Procedure 2.1.1 .

5.0             Accommodations 

5.1             While on approved board business away from your home office, the reasonable cost of hotel accommodations in a standard room including taxes will be reimbursed.

5.2             Accommodations (Hotel, Air BnB) to attend professional development conferences, workshops, seminars, training courses and meetings away from an employee’s home office will be reimbursed including the evening previous up until the last day               of the event.  Any extended stays are at the employee’s expense. 

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

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

5.5             Reimbursement is not permitted for personal care or recreation items (e.g. toothbrush, pay-per-view or items from the mini bar).

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

5.6.1            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.

5.6.2            The $50.00 value may be given in the form of a small gift (accompanied by an itemized receipt) or by cash or cheque.

6.0             Meals

Reimbursement for alcohol is not permitted. 

6.1             A meal expense is submitted when you are on board business and away from your home office (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).

6.2             Original itemized receipts are required. 

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

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

6.5             Meals are not eligible for reimbursement when normal duties require an employee to travel within the board’s jurisdiction.

6.6             Meal Rates within board Jurisdiction

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

6.7             Rates are for individual employee meals only. You must have eaten the meal to submit a claim for reimbursement.

6.8             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 of what was spent on each meal.

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

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

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

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

7.0             Miscellaneous

7.1             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).

7.2             Reimbursement for parking, taxis (maximum gratuity 10%), subways and tolls is provided when necessary while away from an employee’s home office on board business. Receipts are attached to the Statement of Travelling Expense Form (Appendix B).

7.3             There is no reimbursement for traffic or parking violations.

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

7.5             Eligible board employees are covered under the employer’s health insurance plans in the event of illness or injury.  The cost of additional private medical/health insurance will not be reimbursed for travel. 

7.6             Eligible board employees have basic insurance for accidental injury or accidental death. The cost of additional private insurance will not be reimbursed for travel.

8.0             Hospitality

Hospitality is the provision of food, beverage, accommodation, transportation and other amenities provided to individuals not employed by the board. 

The board will not reimburse for hospitality expenses unless approved by the CEO or designate.

9.0             Gifts

9.1             Appropriate token gifts of appreciation, valued up to $50.00 may be offered in exchange for gifts of service or expertise to people who are not engaged in work for the Board. Gifts must have prior approval.

9.2             Alcohol is not permitted as a gift.

9.3             Itemized receipts must be included in the expense claim form.

10.0        Consultants/Contractors

Consultants and/or contractors will not be reimbursed for any hospitality, incidental or food expenses, including meals, snacks and beverages, gratuities, personal telephone calls, home management, dependant care, valet services, laundry or dry cleaning.

Reimbursement for allowable expenses under this procedure can be claimed only when the contract with the board allows it. 

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 CEO 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; 

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);

11.5.6       Expenses covered by this procedure. 

Appendices

Appendix A: Professional Development Authorization & Final Expense Form

Appendix B: Statement of Travelling Expense

References

Broader Public Sector Accountability Act 2010

Broader Public Sector Expense Directive  

Broader Public Sector Prerequisites Directive

Broader Public Sector Procurement Directive 

DSB1 Student Travel Procedure 2.1.1 

Education Act, section 169.1 Duties and Powers of Boards: Effective Stewardship of Resources 

Education Act, section 283 Chief Executive Officer: Maintain Effective Organization 

Education Act, section 286 Duties of Supervisory Officers: Supervise Business Functions Ontario

Regulation 612/00 Schools Councils, Parent Involvement Committees: Remuneration