Loading...
HomeMy WebLinkAboutFIN 030-002 Expense and Mileage Claim Reimbursementc40,/ PICKERING 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 Pages 10 Approval: Chief Administrative Officer allegli 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 01 Definitions 01.01 Expense Claim — the corporate form used for employees to submit their expense claim. 01.02 Mileage Reimbursement Claim Form — the corporate form used for employees to submit their mileage reimbursement claim. 02 Allowance Expenses for Reimbursement As a general principle, employees will be reimbursed for all reasonable expenses, which they incur wholly, necessarily, and exclusively while carrying out City business. All claims should have due diligence to economy and be defensible to a reasonable and impartial observer. 02.01 Conferences, Conventions, Seminars and Courses Directors may authorize funds for travel in Canada by departmental staff and within the limits of the approved current budget. The Chief Administrative Officer and Director jointly have authority to approve funds for travel outside Canada by City employees. A Director may approve funding up to $2,000 for the total cost for an individual to attend 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. The Chief Administrative Officer and Director shall approve funding for the total cost of an individual to attend conferences, conventions, and other similar events that exceed $2,000. 02.02 Transportation Whenever possible, arrangements should be made to use a city vehicle for business travel. 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. Expense reimbursement claims for electronic airfare tickets should be supported with the email notification and boarding pass as verification. 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. 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. When two or more staff are travelling together in a personally owned automobile, only one staff person will be allowed to claim reimbursement for the use of the vehicle. Actual expenditures for ground transportation to and from airport, train or bus station may be claimed. Receipts should be provided where possible. Procedure Title: Expense and Mileage Claim Reimbursement Page 2 of 10 Procedure Number: FIN 030-002 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 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. Personal travel insurance and credit card service/late charges are not eligible expenses for reimbursement. 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. If a person, as a matter of personal convenience, travels by a means other than air, the amount claimed for accommodation, meals and incidentals cannot be greater than if the person had travelled by economy air. Employees should give due consideration to location and economy prior to making arrangements for accommodation. Travellers should obtain the most favourable room rates at hotels. A per diem for meals, parking and other incidental expenses, not to exceed $60 per day when out of office attending a conference, convention or similar event that involves overnight accommodation, may be authorized by the Director when actual receipts are not available and any expenses are not otherwise paid for. Details of the expenses and the reasons for the payment of the per diem are to be provided with the submission. Where meals are provided at a convention, conference or seminar, or if travel begins in the middle of the day, it is not permitted to claim the full per diem. Persons attending instructional courses or carrying out mandatory work related court orders will be reimbursed for meals and incidental expenses on the basis of actual expenditures incurred supported by receipts up to a maximum of the daily per diem. 02.04 Mileage and Parking Expenses 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. Procedure Title: Expense and Mileage Claim Reimbursement Page 3 of 10 Procedure Number: FIN 030-002 Each employee is responsible for costs incurred in travelling to and from their normal place of work, except in the case of an Emergency Ride Home trip when carpooling on that day as part of the City's Carpool Zone program. Reimbursement under this program will be made through the City's Mileage Reimbursement Claim procedure, and will be limited to: a) only those employees registered in both the Carpool Zone and the Emergency Ride Home Programs; b) emergency trips from the workplace to home; c) a maximum of $40 per trip: tips are not eligible for reimbursement; d) a maximum of four Emergency Ride Home trips per year; and, e) submission of an appropriate receipt per trip (to be attached to the employee's monthly Mileage Reimbursement Claim form). Insurance coverage is a personal responsibility and employees operating personal vehicles are not covered under the City's insurance policies. Nonetheless, employees should have insurance coverage of at least $1 million for both personal and third party liability. 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. 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. The rates of reimbursement are reviewed annually by the Treasurer and are approved by Council. 02.05 Professional Association Fees Employees may be reimbursed for payment of professional association fees. The City of Pickering recognizes three types of professional fees: • 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. Procedure Title: Expense and Mileage Claim Reimbursement Page 4 of 10 Procedure Number: FIN 030-002 • 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. • optional association fees are those paid to organizations or associations, which benefits the employees and the Corporation, through membership. 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. The employee completes a Requisition for Payment Form, obtains the necessary approvals, and forwards the form and original invoice or receipt to Accounts Payable staff of the Corporate Services Department to be processed. 02.06 Tuition and Registration Fees Employees may be eligible for reimbursement for tuition or registration fees when they enrol 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. This section is to be read in conjunction with Human Resources Training & Development Education Assistance Policy. All permanent salaried and hourly, union and non-union employees may be eligible for the 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. 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. 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 the request for reimbursement. 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 initial course does not automatically Procedure Title: Expense and Mileage Claim Reimbursement Page 5 of 10 Procedure Number: FIN 030-002 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 employees overall development plan. The Supervisor and the Director may approve prepayment of up to fifty per cent of fees only when extenuating circumstances exist. Proof of registration in the course must be provided before prepayment can be made. Overtime/lieu time will not be paid to employees taking courses outside the normal working day. 03 Approval of Allowances and Expense Claims A Director or individual with delegated signing authority shall authorize all allowances and expense claims of their respective employees. The individual, who is 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. Persons who have delegated signing authority to approve an expense claim on behalf of the Director shall not sign for their own expense. Travel expense claims 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. 04 Submission of Expense Claims 04.01 Mileage and Parking Expenses To make a claim for mileage and parking expenses, an employee completes a Mileage Reimbursement Claim Form (see Appendix 1). Claims should indicate the point of departure, destination and any intermediate points, kilometers travelled, and the reason for the travel. Employees who are required to travel all day as part of their jobs need only report total distances each day. Procedure Title: Expense and Mileage Claim Reimbursement Page 6 of 10 Procedure Number: FIN 030-002 The "Purpose of Trip" should always be completed by identifying which conferences/seminars/meetings/etc., staff attended to during the period. Acronyms should be spelled out as much as possible 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. Destination "to" and "from" and any intermediate points should be clearly and completely noted avoiding the use of acronyms and some other form 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. Per Revenue Canada's guidelines, travel 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. Other travel related expenses incurred such as transit fares and parking fees should be entered on the "Other Travel" column with the corresponding receipts attached upon submission. Also, note that copies of daily travel logs are acceptable backups for regular mileage claims. For travel between City facilities and the Civic Complex, the following standard one-way distances should now be used for claiming mileage: a) 0.4 km — Chestnut Hill Developments Recreation Complex b) 5.0 km — Operations Centre c) 4.1 km — Don Beer Arena d) 3.7 km — Dunbarton Pool e) 1.8 km — East Shore Community Centre f) 13.0 km — Greenwood Community Centre g) 2.7 km — West Shore Community Centre h) 12.7 km — Greenwood Museum i) 4.2 km — Fire Hall #2 1) 16.3 km — Fire Hall #4/Dr. Nelson F. Tomlinson Community Centre and Library k) 3.5 km — Fire Hall #5 Procedure Title: Expense and Mileage Claim Reimbursement Page 7 of 10 Procedure Number: FIN 030-002 I) 2.3 km — Fire Hall #6 m) 13.7 km — Greenwood Library n) 13.7 km — Whitevale Library o) 4.7 km — George Ashe Community Centre and Library Employees identify the appropriate general ledger accounts to charge and date and sign the Mileage Claim Form. Other staff/supervisor must not sign on behalf of the employee. The employee forwards their Mileage Claim Form and attached receipts to their immediate supervisor with signing authority for approval. The forms are required to be submitted, at a minimum, on a monthly basis. Once approved, the employee's immediate supervisor forwards the Mileage Claim Form to Accounts Payable in the Corporate Services Department for processing. 04.02 Expense Reimbursement To make a claim, an Employee completes an Expense Reimbursement Form itemizing the expenses and amounts incurred (see Appendix 2). When completing the form, the employee ensures that each receipt or daily allowance is recorded separately. Ensure to include a clear description for the "Type of Expense" column as to why an expense is being claimed. If it is incurred while in attendance to an event, identify the name of the event itself. Acronyms should be spelled out as much as possible for clarity. Common types of expense such as meals, hotels, materials and supplies should include the name of the meeting, conference, seminars, workshops, etc., where the expense was incurred. 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 through the prior approval of the appropriate Director and then the Chief Administrative Officer. Taxes paid on the expense should always be reported in the respective columns found on the form. In rare instances where only the total amount is showing 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. To get the Procedure Title: Expense and Mileage Claim Reimbursement Page 8 of 10 Procedure Number: FIN 030-002 HST for meal receipts with only the total amount showing, contact Accounting Services for the specific formula to use. All expense reimbursement claims must have actual detailed receipts attached to support the amounts being claimed. Indicate on the back of the receipts the purpose and any other persons attending. 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. Receipts provided by establishments which are on thermal paper should be photocopied with the original stapled to it upon submission. 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 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 provided with the Expense Reimbursement Form in order for the expense(s) to be reimbursed. In those rare cases where a receipt was lost or not provided, this should be indicated on the Expense Reimbursement Form on the applicable line item. The employee's Director or Division Head must also sign off on this line item for the expense to be reimbursed. Under normal circumstances, Expense Reimbursement Forms are required to be completed within 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. The employee dates and signs the form to certify that the expenses were incurred for business purposes. Other staff/supervisor must not sign on behalf of the employee. The employee forwards the Expense Reimbursement Form and supporting receipts to their immediate supervisor with signing authority for approval. Once approved, the employee's immediate supervisor forwards the Expense Reimbursement Form to Accounts Payable in Corporate Services Department for processing. Procedure Title: Expense and Mileage Claim Reimbursement Page 9 of 10 Procedure Number: FIN 030-002 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 Procedure Title: Expense and Mileage Claim Reimbursement Page 10 of 10 Procedure Number: FIN 030-002 PICKERING Employee Name 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. Mayor/Councillors ■ Department FSD-Fire Services Department Employee Number Division 7 Not Applicable Date Section Not Applicable • Purpose of Trip Kilometers Destination Travelled Other Travel Transit, GO Parking, etc. Acct Distribution G/L # $0.00 HST $0.00 Accounting Use Only Ext. Add. Checked By Signed Current Kilometers Previous Kilometers YTD Kilometers 0.0 0.0 0.0 Total Other Travel (attach receipts) Kms (up to 5000 km.) @ 59 cts. Per km. Kms (over 5000 km.) @ 53 cts. Per km. Total Claim $0.00 $0.00 $0.00 $0.00 I certify that the expenses listed were incurred by me on business for the City of Pickering Department Approval Date Expense Rermbursement PICKERING --s farm shcu a be : ampleled when subrn tiny far exp se reim.bursemerim. All receipts must be attached to this report upon submission. If submitting mileage, please attach a Mileage Reimbursement Form Employee First and Last Name Department Dale Imi'diyi R.eferen2e EXP Fag= :f Date lmeogy1 Descriprdon of Expense GL Ac-❑unt Net HS; Tata) I certify that the expenses listed were incurred by me on business for the City of Pickering Sig nature Date Total Amaunl Due Department Approval For Finance Use Orgy Ext & Add. Cid. Ey Finance Reuaw Dcm02:'-_e1 ]R=_rse4:1-€.07 6 Alternate 'armasavailable upon request at9x.683.7575_