Administrative Procedure 515: Travel and Expense Reimbursement

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• • Prior to the incurrence of travel expenses, the employee should confirm eligibility for reimbursement with their supervisor. Please note that mileage claims related to professional development (PD) day events will not be reimbursed unless otherwise noted in the corresponding System Memo.
  • For travel outside the district, the employee and supervisor shall determine the most economical way to travel. Consideration shall be given to the use of personal automobile as well as other means of travel, such as public transit, trains or in rare cases, air travel.
  • Travel outside of the Province of Ontario, regardless of the cost, must have prior approval from the Director of Education to be eligible for reimbursement. The only exception allowed pertains to chaperones of student field trips, and in this circumstance, the approval rules under AP266 Field Trips and Excursions apply.
  • The expenses must be reasonable and relevant.
  • Claims for expense reimbursement are subject to audit, and appropriate documentation to support the incurred expenses must be provided.

1. 1. The per-kilometre rate of reimbursement is established as per Canadian Revenue Agency (CRA) guidelines, as the “Reasonable Rate” of travel in Ontario. Following the annual CRA rate update, the new rates are shared for information with the Board of Trustees as well as with staff via a System Memo. The Statement of Employee Expense and the electronic expense claim system are updated annually to reflect the new rates. It is the responsibility of the employee/trustee/student trustee to ensure that they are using the correct form for the time frame the travel occurred. Reimbursement for kilometres traveled will be calculated based on the rate in place on the date the travel took place.
   2. The Board reimburses individuals for incremental kilometres travelled. Incremental kilometres travelled is defined as the additional kilometres driven beyond the normal daily kilometres driven from the individual’s home address to their normal place of work as defined by their supervisor. For Trustees, travel is to be claimed from the Trustee’s home, as no worksite is provided by the Board. For example: Emily Employee lives in Stratford and works at the Education Centre in Seaforth, although she does travel throughout the district, and sometimes, outside of the district. Emily’s normal worksite is designated as the Education Centre. Emily’s normal one-way home-to-work kilometres driven is 40 kilometres, the distance between her home in Stratford and the Education Centre. When an individual travels from their home to their defined place of work and then drives to another worksite, the kilometres claimed will be from the normal worksite to the alternative worksite. For example: Emily Employee starts her day at the Education Centre in Seaforth, but is then required to visit Clinton PS for a few hours before returning to the Education Centre. Emily will submit an expense claim for the round-trip kilometres driven between the Education Centre and Clinton PS. The kilometres claimed between Board sites (schools, Education Centre, or other Board locations) will be reimbursed as per the School-to-School Kilometrage Chart produced by the Huron Perth Student Transportation Services. This chart is available on The Core. If submitting an electronic expense claim through the Board’s electronic expense claim system, all Board sites are set up in the School to School expense type as “Location to” or “Location from” and will calculate automatically. If several Board sites will be visited on the same day, individual to/from lines can be recorded, or alternatively a map generated by an online map program such as Google Maps, identifying the day’s start and end location as well as all stops, can be attached.
   3. When an individual does not travel to their defined place of work but drives directly to an alternate worksite, then the normal home-to-work kilometres driven, as calculated in 2.1(b) above, will be deducted from the kilometres driven for the work day. For example: Emily Employee is required to drive to London for a meeting. Emily drives directly to London from Stratford, a trip that is 62 kilometres each way. Since Emily’s normal home-to-work kilometres driven is 40 kilometres, she will submit a mileage claim for the incremental kilometres driven for the trip or 22 kilometres each way (62km – 40km = 22km). The mileage claim should be entered as multiple lines, with the home to non-Board site mileage in line one, and the corresponding deduction of incremental kilometres on a separate line below. In the above example, the claim would appear as: Home to London (round trip) 124 km Less: Home to Work (round trip) -80 km. The kilometres claimed to non-Board sites will be reimbursed based on the most direct route as determined by an online map program such as Google Maps. A printout of that route must be attached to the paper Statement of Employee Expense or the individual mileage claim line(s) in the electronic expense claim system.
   4. If an employee travels outside of a normal workday or makes an additional home-to-work trip in one day at the request of their supervisor, these additional home-to-work kilometres will be allowed. For example: Emily Employee’s supervisor requests that she attend a special workshop in Mitchell on a Saturday. Since Saturday is not a normal workday for Emily, she can claim the kilometres driven for the full trip to and from Mitchell.
   5. The Board encourages car-pooling when more than one individual is traveling on Board business, where practical.
   6. The Board assumes no financial responsibility for privately owned vehicles other than paying the per-kilometre rate when used for Board business. The Board is not responsible for reimbursing deductible amounts related to insurance coverage. Individuals driving a personal vehicle on Board business cannot make claims to the Board for damages as a result of a collision or breakdown.
   7. Employees travelling more than 5,000 kilometres per year will be reimbursed at a reduced rate for all kilometres above 5,000 kilometres, in line with CRA guidelines. Financial Services will track kilometrage for all employees/trustees/student trustees and notify claimants when they have reached 5,000 kilometres. It is the employee’s responsibility to then claim the lesser rate until the end of the calendar year.

• • Course, conference or workshop charges pre-approved by the supervisor and with appropriate support for completion where required;
  • Economy, charter or coach class airline charges when it is deemed that air travel is the most practical and/or economical (e.g. travel of out province when the Director has provided prior approval);
  • Economy or coach class train travel charges when it is deemed that train travel is the most practical and/or economical way to travel. No additional reimbursement will be made for upgraded service, such as business class, without the prior approval of the Director;
  • Other public transportation such as subway or bus;
  • Taxi service charges when deemed necessary;
  • Supervisor approved car rental when a rental vehicle is more economical than the use of a personal vehicle;
  • Necessary parking fees and other transit costs such as tolls;
  • Hotel room charges for accommodation in a standard room when overnight travel is required. No additional reimbursement will be made for upgraded accommodation without the prior approval of the Director;
  • In lieu of hotel room charges when overnight travel is required, private stays with family or friends while on Board business are encouraged. A maximum of $30 per night for gratuitous lodging expenses when staying with family or friends is allowed. No receipt is required.
  • Business telephone call charges;
  • Reasonable personal telephone call charges, when travelling away from home outside of normal work hours;
  • Reasonable tips and gratuities relating to travel expenses such as 10% for taxi or $2-5 per bag for porter services. A receipt is not necessary; however, the charges are to be itemized on the expense reimbursement request;
  • Other business expenses (e.g., fax, internet); and
  • Meal reimbursements (see 2.3 below for restrictions).

• • Recreational costs (e.g., fitness facilities, video rentals, mini-bar charges, etc.);
  • Movies;
  • Alcoholic drinks;
  • Charges incurred by a travel companion not employed by the Board;
  • Parking or traffic tickets; and
  • Auto expenses such as maintenance costs, fuel, oil etc. (as the per-kilometre automobile allowance outlined in 2.1 above provides reimbursement).

• • Reimbursement of meal costs will not be provided when meals are provided by the event organizer (e.g. meeting, conference), unless there are dietary issues preventing the individual from partaking in the provided meal.
  • For a full day of travel, individuals have the discretion to allocate the daily three-meal rate between meals. For example, Emily Employee is required to travel to a meeting in Toronto. Emily prefers to have a tea only for breakfast, a heavy lunch and a light supper. While her receipts are $5.00, $30.00 and $10.00 for breakfast, lunch and supper respectively, the total of her claim is $45.00 and thus her supervisor should approve the day’s claim. As another example, Emily prefers to have a large breakfast, no lunch and a small supper. While her receipts are $30.00, $0.00 and $20.00 for breakfast, lunch and supper respectively, the total of her claim is $50.00 and thus her supervisor should approve the day’s claim.
  • For a part day of travel, individuals have the discretion to allocate the per-meal rates amongst the meals over which travel occurs. For example, Emily Employee is required to travel to a meeting in London. She will leave very early in the morning but will return home in time for supper. Emily is travelling over the breakfast and lunch meals; she can claim up to $35.00 for meal costs for the day. Alternatively, Emily leaves for her meeting at her normal start time but will not be done her meeting until well after supper. As Emily is travelling over the lunch and supper meals, she can claim up to $55.00 for meal costs for the day.
  • It is appropriate to provide a gratuity to restaurant servers at the rate of 15-20% of the bill before taxes, which is to be included in the maximum meal allowance calculation.
  • Reimbursement of meal costs must not include reimbursement for any alcoholic beverages.
  • It is the responsibility of the supervisor to ensure the meal reimbursement rules are adhered to, prior to authorization of the travel claims.
  • From time to time, staff are required to have working meals in order to conduct Board business. Working meals should fall within the daily per meal maximum rates outlined above.

• • • The top of the form must be completed in its entirety, including the individual’s name, home address, employee number, the claim month and the individual’s normal home-to-work kilometres (as defined in 2.1 above).
    • In the trip details area, include the date of the travel, the purpose of the trip, the details of the trip (“from” and “to”) and the budget/account code to be charged.
    • Report the kilometres claimed, including a separate line to deduct incremental kilometres as defined in 2.1 above.
    • In the other expense details area, include the date and purpose of the expense and the budget/account code to be charged.
    • Report the pre-tax and gross amounts in the appropriate columns. If the expense was paid with cash, be sure to allow for rounding. If the expense was paid by debit or credit, the actual receipt amount will be reimbursed.
    • Personal telephone expenses incurred on Board issued phones and itemized in monthly phone statements (e.g. roaming charges when travelling out of country on vacation) shall be deducted from the employee’s next expense reimbursement submission. Include these items as a negative adjustment in the other expense area, be sure to factor in taxes (HST) and include the budget/account code where the original expense was charged.
    • The claimant (the individual requesting reimbursement) must sign the form.
    • Attach original, itemized receipts showing the detail of the expense. Photocopies of receipts, or credit/debit card slips, are not acceptable as they do not show enough detail to authorize payment or meet audit requirements. Exceptions will only be considered at the discretion of the Superintendent of Corporate Services or the Financial Services Administrator.

• • • All expense forms are to be reviewed and signed by the employee’s supervisor prior to submission to Financial Services. Expense forms for the Director will be reviewed and signed by the Chair of the Board. Expense forms for Trustees will be reviewed and signed by the Director.
    • Following this principle of one-over-one approval, a colleague cannot approve the claim of another individual in a similar role.
    • The supervisor must sign the approval line as the person knowledgeable about the activity and the person who acknowledges that the expenditure complies with this administrative procedure. Supervisors are also acknowledging their approval of the expense being charged against a budget for which they are responsible. If the supervisor is not the budget holder, an individual with budget approval authority must also sign. In some circumstances (example: workshops or meetings held at the Education Centre or LRC), approval by the budget holder only will be accepted, in lieu of the supervisor, provided one-over-one approval is maintained.
    • Once the Statement of Employee Expense is fully approved, the form, along with all attachments, is to be sent by courier to the Education Centre to the attention of Financial Services.
    • Financial Services staff will review and audit the claim to ensure the reimbursement request complies with this administrative procedure. Once this verification is complete, Accounts Payable will enter the payment for Processing. A Financial Services manager will then review as per the workflow established in the Board’s accounting system.
    • Follow-up by Financial Services regarding errors, corrections or clarification required will be addressed directly with the employee, with the supervisor copied.

• • • The supervisor will receive an email that they have an electronic expense claim to review and approve. The supervisor can access the claim and attachments for review by clicking on the provided link, and logging into the Board’s electronic expense claim system.
    • Once reviewed, the supervisor will click approve at the top of the screen. By clicking approve, the supervisor is agreeing that they are the person knowledgeable about the activity and acknowledging that the expenditure complies with this administrative procedure.
    • An email will then be sent to the budget approver for further review and approval where required. By clicking approve, the budget approver acknowledges their approval of the expense being charged against a budget for which they are responsible. Budget approval thresholds in the Board’s electronic expense claim system have been developed in accordance with AP516: Procurement (Purchasing).
    • Financial Services staff will audit the claim to ensure the reimbursement request complies with this administrative procedure. Once this verification is complete, a Financial Services manager will sign off on the claim.
    • Follow-up by Financial Services regarding errors, corrections or clarification will be handled through the denial function in the electronic expense claim system. The employee will receive an email with the denial comments. The claim will require resubmission after corrections have been made and the supervisor and budget approver will need to re-approve.
    • Employees must attach a pdf or jpg copy of receipts. Employees must retain the original receipts for 24 months in case of audit.