HomeMy WebLinkAboutFIN 030-002 Expense and Mileage Claim ReimbursementProcedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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Procedure
Procedure Title: Expense and Mileage Claim Procedure Procedure Number
FIN 030-002
Reference
FIN 030 – Financial Control Policy
Resolution #240/20
Date Originated
(m/d/y)
June 2009
Date Revised (m/d/y)
June 6, 2011
February 24, 2020 May 01, 2026
Pages
14
Approval: Chief Administrative Officer
Point of Contact
Supervisor, Accounting Services
Procedure Objective
To provide procedures for the submission of mileage claims and expense reimbursements to
Accounts Payable for processing and payment.
Index
01 Definitions
02 Allowable Expenses for Reimbursement
03 Approval of Allowances and Expense Claims
04 Submission of Expense Claims
Appendix 1 Mileage Reimbursement Claim Form
Appendix 2 Expense Reimbursement Form
Appendix 3 Missing Receipt Declaration Form
01 Definitions
01.01 Expense Reimbursement Claim Form – the City’s expense claim
form is only to be used by employees to submit expense
reimbursement claims manually when the employee does not have an
SAP user ID.
01.02 Mileage Reimbursement Claim Form – the City’s mileage claim
form is only to be used by employees to submit mileage
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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reimbursement claims manually when the employee does not have
an SAP user ID.
01.03 Missing Receipt Declaration Form – the City’s missing receipt
declaration form is only to be used by employees when an original
receipt for a legitimate business expense cannot be obtained or has
been lost. This declaration serves as a substitute record for
reimbursement purposes after all reasonable efforts to retrieve the
original receipt have been exhausted.
01.04 My Travel and Expenses – the SAP selection found under the
grouping “My Reimbursement” used for employees to submit their
expense and mileage reimbursement claims electronically. Any
employee with an SAP user ID must submit their expense and
mileage claims using the online SAP submission process.
02 Allowance Expenses for Reimbursement
As a general principle, employees will be reimbursed for all reasonable expenses that are
incurred, necessarily, and exclusively in the performance of City business. All claims shall
demonstrate respect for taxpayer dollars and be justifiable to a reasonable and impartial
observer. Supporting documentation should accompany each claim to ensure transparency
and facilitate prompt processing.
02.01 Conferences, Conventions, Seminars and Courses:
a) Directors may authorize funds for travel in Canada by departmental staff
and within the limits of the approved current budget.
b) A Director may approve funding of the total cost for an individual attending
a conference, convention, or other similar event that is consistent with the
mandate and policies of Council, subject to funds being available in the
current budget.
c) International conferences, conventions, or other similar events must
adhere to the approval process found in the Financial Control Policy (FIN
030).
02.02 Transportation:
a) Whenever possible, arrangements should be made to use a City vehicle
for business travel.
b) The mode of transportation chosen to attend the conference or convention
is at the discretion of the individual. Air travellers should request the lowest
available rate at the time of booking.
c) Expense reimbursement claims for electronic airfare tickets should be
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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supported with the email notification and boarding pass as verification.
d) If a person, as a matter of personal convenience, travels by a means other
than air, the amount claimed for transportation costs cannot be greater
than if the person had traveled by economy air.
e) Reimbursement for the use of personally owned automobiles will be made
at the rate that is approved by Council on an annual basis. The rate is
calculated by the Treasurer and is effective as of the date indicated in the
notification provided to all departments.
f) When two or more staff travel together in a personally owned automobile,
only one staff person will be allowed to claim reimbursement for the use of
the vehicle.
g) Actual expenditures for ground transportation to and from airport, train or
bus station may be claimed. Receipts are to be provided.
h) The use of rented vehicles for transportation from location to location may
be authorized where, in the opinion of the Director, this method of travel is
economical, practical and in the best interest of the Corporation. An
explanation of why vehicle rental was necessary is to be provided in
writing with the travel claim.
02.03 Accommodation, Meals, and Incidental Expenses:
a) The purpose of this direction is to ensure that expenses are appropriate
and strike a balance between economy, health and safety and efficiency of
operations.
b) Expenses for accommodation, meals, parking, and other incidentals, such
as personal long-distance calls (one per day) will be reimbursed based on
actual receipts submitted.
c) Personal travel insurance and credit card service/late charges are not
eligible expenses for reimbursement.
d) Where a person leaves the day before an event outside the Greater
Toronto Area or returns the morning following same, actual
accommodation, meals and incidental expenses will be reimbursed at the
discretion of the Director.
e) If a person, as a matter of personal convenience, travels by a means other
than by air, the amount claimed for accommodation, meals and incidentals
cannot be greater than if the person had travelled by air using economy.
f) When arranging accommodation, employees must prioritize personal
safety. While location and cost remain key factors, the selection of hotels
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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should primarily ensure a safe and secure environment for the traveller.
Employees are expected to choose accommodation in reputable areas
and, where possible, opt for hotels with established safety standards and
positive reviews. Once safety is assured within reason, employees should
then consider proximity to work-related activities and seek the most
economical rates available.
g) The standard for meals is a restaurant in a business class hotel or other
equivalent quality. Employees should refrain from exceeding this standard
to ensure meal expenses remain appropriate and aligned with City
guidelines.
h) Tips provided for meals and services shall be calculated between 15% and
nothing greater than 18% of the total bill. Any amount exceeding this limit
will not be reimbursed and the employee should only claim within the
procedure limits. This policy ensures consistency and fiscal responsibility
in gratuity practices.
i) The City will not reimburse any expenses incurred by staff for alcoholic
beverages including those consumed with a meal. Employees are
responsible for any alcohol-related expenses incurred during business
activities. Please see section 04.02 for exceptions.
02.04 Mileage and Parking Expenses:
a) The City of Pickering reimburses employees for expenses associated with
the use of personal vehicles while conducting City business. Parking fines
or traffic fines are not eligible expenses for reimbursement.
b) Insurance coverage is a personal responsibility and employees operating
personal vehicles are not covered under the City’s insurance policies.
c) Nonetheless, employees should have insurance coverage of at least $2
million for both personal and third-party liability.
d) Mileage paid is based on the actual distance travelled less the normal
distance travelled to work. An employee travelling between home and a
business engagement or workplace other than their regular workplace
must deduct the distance between home and their regular workplace from
the total distance travelled. Mileage is based on the lesser of from home or
from normal workplace to destination.
e) When an employee travels directly from home to a business engagement
or location other than their regular workplace and chooses to use public
transit instead of driving, the City will reimburse the actual transit fare
required to attend the business event. Normal commuting deduction does
not apply to public transit fares in these situations, as public transit is often
the more economical and sustainable option. Reimbursement for transit
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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shall not exceed the reasonable equivalent cost of driving and parking
from the regular workplace to the business destination, ensuring cost
effectiveness while supporting the City’s sustainability objectives.
f) Travel to and from regularly scheduled and/or overtime work at the
employee’s regular workplace, or to courses which are not required by the
City and which are taken on the employee’s own time, are considered
personal use of the vehicle, and therefore not compensated.
g) The rates of reimbursement are reviewed annually by the Treasurer and
are approved by Council.
02.05 Professional Association Fees:
a) Employees may be reimbursed for payment of professional association
fees. The City of Pickering recognizes three types of professional fees:
i. obligatory fees are those paid to a governing body, which allows the
individual to perform the required duties in Ontario or Canada.
Examples are fees paid to a legal or medical society;
ii. professional fees are those paid to an accrediting body, which
requires current membership to retain a recognized professional
designation. Examples are fees paid for accounting or engineering
designations; and,
iii. optional association fees are paid to organizations or associations,
which benefits the employees and the Corporation, through
membership.
b) Obligatory and professional fees, as identified by Director, are fully
reimbursable. Reimbursement of optional association fees is at the
Director’s discretion and subject to inclusion in the annual current budget
for approval.
c) The City of Pickering advises employees to use the PCard or provide an
invoice, when possible, for professional fees to be paid directly through the
Accounts Payable process.
d) The City reserves the right to recover a prorated portion of any
professional fees if the employee resigns before the end of the period
covered by the payment. The prorated repayment will be calculated based
on the remaining months in the membership year at the time of
resignation. Employees who retire with a minimum of ten (10) years of
service are exempt from repayment and will not be required to reimburse
any portion of the professional fees paid for that year.
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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02.06 Tuition and Registration Fees:
a) Employees may be eligible for reimbursement for tuition or registration
fees when they enroll in either job-related courses, or courses, which are a
requirement of a formal program of study leading to a degree, diploma,
certificate, or professional designation.
b) This section is to be read in conjunction with Human Resources Training &
Development Education Assistance Policy.
c) All permanent, salaried, and hourly, union, and non-union employees may
be eligible for tuition and/or the course reimbursement. New employees
must complete their probationary period; however, the Supervisor may
waive this requirement if the completion of the course is an immediate
priority.
d) Reimbursement under this program is limited to tuition or registration fees,
and any examination fees. Costs of books and materials, late registration,
graduation, or lab fees are the responsibility of the employee and are not
reimbursable.
e) Reimbursement is made on successful completion of the course. The
original invoice or receipt for the fees paid and a copy of the grade report
must be submitted with a request for reimbursement.
f) Approval, before enrolment, from both the employee’s Supervisor and the
Director or designate are required to ensure that the program of study is
eligible for reimbursement. Approval of the initial course does not
automatically guarantee approval of subsequent courses. Each course
must be approved to ensure funding is available, and that the study
program still meets the needs of the employee’s overall development plan.
g) The Supervisor and the Director may approve prepayment of up to fifty per
cent of fees only when extenuating circumstances exist. Proof of course
registration must be provided before prepayment can be made.
h) Overtime/lieu time will not be paid to employees taking courses outside the
normal working day.
03 Approval of Allowances and Expense Claims
03.01 A Director or individual with delegated signing authority shall authorize all
allowances and expense claims of their respective employees.
03.02 The individual approving an employee’s mileage and/or expenses for
reimbursement, is responsible for determining whether the expenses are reasonable
in the circumstances, adequately supported and are charged against the correct
accounts in the City’s general ledger.
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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03.03 Individuals who have delegated signing authority to approve an expense claim on
behalf of the Director shall not sign for their own expense.
03.04 Travel expenses that are claimed by Directors shall be authorized by the Chief
Administrative Officer, and those by the Chief Administrative Officer, Mayor and
Councillors shall be authorized by the City Clerk.
03.05 The electronic submission through SAP workflow requires the signing authority to
review and approve the employee’s Travel & Expense claim. The employee’s
submission is sent to the signing authority’s My Inbox for authorization.
03.06 Paper submissions are to be signed by the authorized signing authority and
delivered to finance.
04 Submission of Expense Claims
04.01 Mileage and Parking Expenses:
a) To make a claim for mileage and parking expenses, an employee completes the
process in SAP through the My Travel and Expenses selection, found under the
My Reimbursements grouping (see the SAP Travel & Expense guide found on
the City of Pickering intranet). Alternatively for employees without an SAP user
ID, to make a claim for mileage and parking expenses, a Mileage
Reimbursement Claim Form (see Appendix 1).
b) Claims should indicate the point of departure, destination and any
intermediate points, kilometers travelled, and the reason for the trip.
Employees who are required to travel all day as part of their jobs need
only report total distances each day.
c) The “Purpose of Trip” should always be completed by identifying which
conferences, seminars, meetings, etc., staff attended during the period.
Acronyms should be spelled out for clarity. For travels made to purchase
program supplies and materials, the corresponding program for which the
supplies are to be used should likewise be identified.
d) Destination “to” and “from” and any intermediate points should be clearly
and completely noted avoiding the use of acronyms and other forms of
shortcuts. For staff using “MapQuest” or other online direction finders as
reference for distance travelled, make sure to use kilometres as the unit of
measure.
e) Per Revenue Canada’s guidelines, mileage between work and home is
not eligible for reimbursement. Therefore, mileage claims should always
be the shorter between your point of origin and destination or place of
work and destination.
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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f) Other travel-related expenses incurred, such as transit fares and parking
fees, should be input as additional expenses in the claim being submitted
through SAP under the My Travel and Expenses selection. Alternatively,
other travel related expenses incurred can also be indicated on the
“Other Travel” column in the Mileage Reimbursement Claim Form with
the corresponding receipts attached upon submission. Also, note that
copies of daily travel logs are acceptable backups for regular mileage
claims.
g) For travel between City facilities and the Civic Complex, the following
standard one-way distances should now be used for claiming mileage:
i. 0.4 km – Chestnut Hill Developments Recreation Complex
ii. 5.0 km – Operations Centre – Clements Road
iii. 4.1 km – Don Beer Arena
iv. 3.7 km – Dunbarton Pool
v. 1.8 km – East Shore Community Centre
vi. 13.0 km – Greenwood Community Centre
vii. 2.7 km – West Shore Community Centre
viii. 12.7 km – Greenwood Museum
ix. 12.7 km – Dorsay Community & Heritage Centre
x. 5.4 km - Fire Hall #1 (HQ): 1700 Zents Dr
xi. 5.0 km – Fire Hall #2: 553 Kingston Rd
xii. 16.3 km – Fire Hall #4/Dr. Nelson F. Tomlinson Community Centre
and Library: 4941 Old Brock Rd
xiii. 3.0 km – Fire Hall #5: 1616 Bayly St
xiv. 2.3 km – Fire Hall #6: 1115 Finch Ave
xv. 4.7 km – George Ashe Library & Community Centre
xvi. 10.7 km – Animal Shelter (Services)
xvii. 2.1 km – 1101 Kingston Road (Satellite Office)
xviii. 4.2 km – 2460 Brock Road (Seaton Office)
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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h) Employees identify the correct cost assignment to charge, enter date(s),
purpose/comment, and applicable attachments prior to submitting for
approval. The automated workflow will be routed through SAP and sent
to the employee’s immediate Supervisor for their review and approval
prior to being sent to Accounts Payable for processing.
i) If the Mileage Reimbursement Claim Form is used, employees are to
identify the appropriate general ledger accounts to charge, include
date(s) and their signature. Other staff/Supervisors must not sign on
behalf of the employee. The employee forwards their Mileage Claim Form
with attached receipts to their immediate Supervisor with signing authority
for approval. Once approved, the employee’s immediate Supervisor
forwards the Mileage Claim Form to Accounts Payable in the Finance
Department for processing.
j) Mileage Reimbursements are required to be submitted, at a minimum,
monthly.
04.02 Expense Reimbursement:
a) To make a claim for expense reimbursement, an employee must
complete the process in SAP through the “My Travel and Expenses”
selection, found under the “My Reimbursements” grouping (see the SAP
Travel & Expense guide found on the City of Pickering intranet). In SAP,
the employee creates a new expense report, enters the applicable From
and To dates, specifies the Destination, enter details for the
Purpose/Comments and add the Cost Assignment. Each expense related
to the claim is added using the + Add Expense option, and ensure
supporting receipts are attached.
b) Alternatively, employees without an SAP user ID may complete an
Expense Reimbursement Form (see Appendix 2) to itemize expenses
and amounts incurred. Ensure to include a clear description for the “Type
of Expense” column as to why an expense is being claimed.
c) If expenses are incurred while attending an event, identify the name of
the event itself. Acronyms should be spelled out for clarity.
d) Common types of expenses, such as meals, hotels, materials and
supplies, should include the name of the meeting, conference, seminars,
workshops, etc., where the expense was incurred.
e) The City will not reimburse any expenses incurred by staff for alcoholic
beverages including those consumed with a meal. Any exceptions, for
example for events and meetings deemed of a corporate nature, will only
be considered with the approval of the appropriate Director/Treasurer
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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and/or the Chief Administrative Officer.
f) When entering expenses in SAP, please ensure the correct tax code is
selected. Reference material for tax coding is available on the intranet
through Resource>SAP>Tutorials>Finance>Tax Code Assignment
coding for PCard, T&E and Invoicing (includes Appendix A&B). Incorrect
tax code allocations will be rejected, and the reimbursement process will
be required to restart. For the Expense Reimbursement Form, taxes paid
on the expense should always be reported in the respective column
found on the form. In rare instances where only the total amount is shown
on the receipt, use the formula 13/113 x total amount, to get the HST.
Note that this formula changes with the applicable HST at the time. For
instances when a meal with a tip is expensed, ensure the detailed receipt
is included to identify the HST.
g) All expense reimbursement claims must have actual detailed receipts
attached to support the amounts being claimed. Indicate in the comment
field in SAP, or, if using the form on the back of the receipts the purpose
and any other persons attending.
h) If the expense was paid with a debit or credit card, both the detailed
receipt and the credit or debit card receipt (as proof of payment) should
be provided, where possible. Debit or credit card receipts alone are not
sufficient as they do not provide adequate details of the expenses
claimed or applicable taxes.
i) Receipts provided by establishments which are on thermal paper should
be photocopied with the original stapled to it upon submission.
j) Prints on these types of receipts fade over time resulting in a significant
loss of information. Although the effect would be the use of more paper,
the proper maintenance of financial records for audit purposes is more
important. When submitting a thermal receipt as an attachment in SAP,
the image or scan will be sufficient and additional printed copies are not
necessary.
k) When purchasing items over the Internet, telephone or fax, ensure that
proof of payment, such as an order confirmation form or an invoice
indicating that payment was received, is attached to the applicable
expense in SAP or provided with the Expense Reimbursement Form for
the expense(s) to be reimbursed.
l) In those rare cases where a receipt was lost or not provided, a Missing
Receipt Declaration form (Appendix 3) should be completed and attached
for the applicable item in SAP or for the applicable line item on the
Expense Reimbursement Form. The employee’s Director or Division
Head must also sign off on this form for the expense to be reimbursed.
Procedure Title: Expense and Mileage Claim Reimbursement
Procedure Number: FIN 030-002
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m) Under normal circumstances, Expense Reimbursements (submitted
through SAP or the Form) are required to be completed within ten (10)
business days of the employee returning from the convention,
conference, seminar, or course. For other types of expenses incurred, the
forms are required to be submitted by the end of the month.
n) In SAP, employees must review and save their report before submitting it
to their Supervisor for approval. The Supervisor reviews the submission
electronically. For the form, the employee dates and signs the form to
certify that the expenses were incurred for business purposes. Other
staff/Supervisors must not sign on behalf of the employee.
o) Claims submitted via SAP will automatically be routed to the employee’s
Supervisor whereas for the Expense Reimbursement Form and
supporting receipts to their immediate Supervisor with signing authority
for approval.
p) Once approved, SAP will automatically route it to Accounts Payable
whereas for the Form the employee’s immediate Supervisor forwards the
Expense Reimbursement Form to Accounts Payable for processing.
q) For expenses incurred in a currency other than Canadian dollars,
reimbursement will be at the exchange rate incurred on the credit card
statement or if not available, the exchange rate in effect on the City’s US
bank account for the month when the expenses incurred.
Appendices
Appendix 1 Mileage Reimbursement Claim Form
Appendix 2 Expense Reimbursement Form
Appendix 3 Missing Receipt Declaration
Appendix 1
Mileage Reimbursement Claim
This form should be completed when submitting for mileage reimbursements.
All receipts must be attached to this report upon submission.
Employee Name Employee Number Date
Mayor/Councilors Department Division Section
Date
Purpose of Trip
Destination
Kilometers
Travelled
Other Travel
Transit, GO
Parking, etc.
Accounting Use Only
Ext. Add. Checked By
Current Kilometers
Previous Kilometers
YTD Kilometers
Total Other Travel (attach receipts)
Kms (up to 5000 km.) @ 72 cts. Per km.
Kms (over 5000 km.) @ 66 cts. Per km.
Total Claim
Signed
I certify that the expenses listed were incurred by me on business
for the City of Pickering.
Date
Department Approval
Acct Distribution
G/L #
HST
Appendix 2
Expense Reimbursement
This form should be completed when submitting for expense reimbursements.
All receipts must be attached to this report upon submission. If
submitting mileage, please attach a Mileage Reimbursement Claim Form.
Employee First and Last Name Reference EXP
Department
Date (m/d/y)
Page
of
Date
(m/d/y) Description of Expense G/L Account Net HST Total
Total
Total Amount Due
I certify that the expenses listed were incurred
by me on business for the City of Pickering.
Signature Date Department Approval
For Finance Use Only Ext. & Add. Ckd. By Finance Review
CSV 0201-05/00 Revised 16/07/26 Alternate formats available upon request at 905.683.7575.
Appendix 3
Missing Receipt Declaration
If all measures to obtain the required missing receipt have been exhausted, this Missing Receipt
Declaration form must be completed by the employee who incurred the expense and is seeking
reimbursement from the City of Pickering. This form is to be used only for an allowable,
reimbursable expense (in accordance with FIN 030 Financial Control Policy and FIN 030-002
Expense and Mileage Claim Procedure). The form must be signed by the employee, the
employee’s supervisor, and the employee’s Director and submitted in place of the lost receipt.
Employee Name Employee Number
Expense
Report/PO # Date
I am missing a receipt/documentation for (description of expense/purchase):
I incurred this expense at:
Vendor
Name:
On this date: For this amount:
The receipt/documentation was (check one):
Lost Never
Received Damaged Beyond Use Other
If “Other” provide
explanation: _____________________________________________________________
The form of payment I used was (check one):
Cash P-Card Personal Credit / Debit Card Other
If “Other” provide
explanation: ______________________________________________________________
Employee Certification: I acknowledge that a Missing Receipt Declaration may not be used on a routine basis and
that excessive use may result in revoking the privilege of providing a Declaration in lieu of a receipt. I certify that the
information provided above is accurate, that I have not and will not submit a duplicate claim, and that I have not and will
not seek reimbursement for this expense from any other source. I understand that intentional misrepresentation of any
information on this form may result in disciplinary action, up to and including termination of employment.
Employee Signature Date
Supervisor Signature Date Director Signature Date