Board Policy 18: Trustee Travel and Expense Reimbursement
Legal References:
Education Act: Section 171(1)17 Powers of Boards: Membership Fees and Traveling Expenses; Education Act:; Education Act: Section 191 Honoraria; Education Act: Section 191.2 and 191.3 Expenses; Education Act: Section 218.1 Duties of Board Members; Broader Public Sector Accountability Act 2010; Broader Public Sector Expenses Directive 2020 Ministry of Education Trustee Expenditure Guideline 2009; Ontario Regulation 357/06 Honoraria for Board Members; Travel, Meal and Hospitality Expenses Directive 2020
Related References
Board Policy 5 Board Members Code of Conduct; Board Policy 9 Board Governance; Board Policy 14 Honoraria for Board Members; Administrative Procedure (AP) 515 Travel and Expense Reimbursement, and Form 515 Travel and Expense Claims; Administrative Procedure (AP) 518 Hospitality
1. Rationale
1.1 This policy establishes criteria and process for the reimbursement of expenses incurred by trustees (“member(s)) while performing duties on behalf of the Avon Maitland District School Board (the “Board").
1.2 The Board assumes no obligation to reimburse expenses that are not in compliance with this procedure.
1.3 Certain provisions of the Education Act and related legislation apply to Trustees but do not apply to employees.
1.4 A Board policy regarding Trustee expenses must comply with the Broader Public Sector Expenses Directive, as well as the Ministry of Education’s “Trustee Expenditure Guideline.” The Guideline is consistent with the Broader Public Sector Act (BPSA) directives, is specific to school board Trustees, and directs school boards to develop a policy that clarifies what is and what is not an eligible expense. The Ministry’s Guidelines specifies that a list of each Trustee’s annual reimbursed expenditures shall be published.
1.5 The approval process for expense reimbursement is as follows:
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- All expense claims/forms for Trustees will be reviewed and signed by the Director.
- The Director must sign the approval line as the person knowledgeable about the activity The Director is also acknowledging approval of the expense being charged against a budget for which they are responsible.
- Once the Statement of Employee Expense is fully approved, the form, along with all attachments, is to be sent to the attention of Financial Services.
- Financial Services staff will review and audit the claim to ensure the reimbursement request complies with AP 515 and Policy #18. 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 through the director’s office who will follow up with the trustee.
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1.6 Consequences will be determined through a Trustee Code of Conduct if claims are deemed to be found fraudulent.
2. Allowable Expenses
2.1 Professional Development
The Board will reimburse trustees as per the Board’s approved funding allocations as determined by the Chair and approved by the Director, for professional development for the registration fee associated with attending conferences and conventions and courses related to the role of the board member and the purchase of professional print materials such as books or relevant magazine subscriptions.
2.2 Accommodations
When overnight accommodations are required, standard room, and parking costs will be recognized for reimbursement. Suites, executive floors or concierge levels are not included. Penalties incurred for non-cancellation of guaranteed reservations are the claimants’ responsibility.
2.3 Travel
The Board will reimburse trustees attending meetings, conferences, conventions and courses as a member of the board for travel expenditures provided the expenses are signed and submitted on the expense claim form issued by the Financial Services department.
On a monthly basis, board members should submit an expense claim form to the Director’s office, using Form 515 Travel and Expense Claims. Blank forms may be obtained from the office of the Director. Claims for expenses must include detailed original invoices or receipts. Credit/debit card point of sale slips that are not accompanied by a receipt are not valid for the purpose of reimbursement.
When submitting a statement of expense, board members will state the purpose of the trip in the space provided, as well as sufficient details to explain the expenses. The specific budget code to which it is to be charged will be assigned by the Director’s office. Claims will be approved by the Director of Education and processed for payment. Reimbursement will be by electronic funds transfer.
2.3.1 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.
2.3.2 It is the responsibility of the member to ensure that they are using the correct form issued by the Finance Department. Reimbursement for kilometres traveled will be calculated based on the rate in place on the date the travel took place.
2.3.3 For Trustees, travel is to be claimed from the Trustee’s home within the district, as no worksite is provided by the Board.
2.3.4 For travel outside the district, the member shall determine the most economical way to travel. Consideration shall be given to the use of a personal automobile as well as other means of travel, such as public transit, trains or in rare cases, air travel.
2.3.5 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.
2.3.6 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. Shared transportation is encouraged, when appropriate.
2.4 Meals
2.4.1 Trustees shall be reimbursed for reasonable meal costs, excluding alcoholic beverages, provided the expense is deemed by the Chair and/or Director as necessary for the trustee to carry-out their required duties. Meal claims must be supported by original, itemized receipts.
2.4.2 The per-meal rate limits, including taxes and gratuities or tips, are as follows:
| Meal Type Per Meal Rate Limits | Per Meal Rate Limits |
| Breakfast | $15.00 |
| Lunch | $20.00 |
| Supper | $35.00 |
| Daily Maximum | $70.00 |
2.4.3 Reimbursement of meal costs will not be provided when meals are provided by the event organizer (eg. meeting, conference, board organized event).
2.4.4 Members shall be reimbursed for reasonable gratuities to restaurant servers (i.e. tipping) at a maximum rate of 15%-20% for meals.
2.5 Gifts
Expenditures for gifts for constituents, staff or other individuals will not be approved.
2.6 Office Equipment
Laptops will be provided by the board for members of the Board and must be returned at the end of their term or upon resignation, if earlier.
2.7 The following items are not allowed and will not be reimbursed:
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- 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).
- Expenses of a personal or political nature;
- Expenses for Hospitality
2.8 Other Expenses
Claims for office supplies will not be approved as supplies are provided, if required, by the Director’s Office.
Claims for office supplies will not be approved as supplies are provided, if required, by the Director’s Office.
Mobile phone and basic plan as required will be provided to the Chair and Vice-Chair only. The phone remains the property of the board and is to be returned when the member is no longer in the Chair or Vice-Chair role.
3. Approval Process
The approval process for expense reimbursement is as follows:
3.1 All expense forms are to be signed by the trustee. Expense forms for the trustees will be reviewed and signed by the Director of Education prior to submission to Financial Services.
3.2 Financial Services staff will review and audit the claim to ensure the reimbursement request complies with AP 515. 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.
3.3 Individuals must submit expense reimbursement requests on a regular (monthly) basis. The Board will not guarantee reimbursement for expenses submitted once a prior fiscal year has closed (after September 30th for the prior year September 1st to August 31st).
4. Expenses and Attendance
4.1 Pursuant to Board Policy #9 Board Governance, an annual report on Trustee expenses and attendance is required. Section 10.7.2 of the By-law states that, ‘Annually, at the completion of the fiscal year, the amount expended by each board member in each category specified by this policy shall be reported to the Board’. Section 3.6 of the By-law states ‘A board member attendance report shall be prepared annually. This report shall summarize the attendance of each board member at the board meetings held during the previous school year.”
4.2 The Trustee Expense Summary, Trustee Attendance report and Honoraria for Board Members report will be presented annually by the end of December.
Issued November 2023