Policy

Compass will adhere to the principles of accountability, transparency, responsible use of resources and fairness in accordance with the Broader Public Sector (BPS) Expense Directive.

Accountability: Compass is accountable for the use of public funds used to reimburse travel, meal, accommodation, and hospitality expenses. All expenses must support agency business objectives.

Transparency: Compass is dedicated to transparency in all its dealings. The rules for incurring and reimbursing travel, meal, accommodation, and hospitality expenses are clear and easily understood. These rules will be posted on Compass’s public website.

Value for Money: Compass will prudently and responsibly use funds, considering them as taxpayers’ money. All travel, meal, accommodation, and hospitality expenses must support Compass’ objectives, be economical with due regard for health and safety and be properly authorized.

Fairness: Compass reimburses eligible, authorized expenses that are incurred during the course of business and are supported by legitimate third-party documentation.

Purpose

The purpose of this policy is to:

set out rules and principles for the reimbursement and payment of travel, meal and hospitality expenses to ensure fair and reasonable practices;
provide a framework of accountability to guide the effective use of resources in the reimbursement of expenses; and
ensure compliance with the BPS Expense Directive of the Broader Public Sector Accountability Act.

Scope

This policy applies to all Compass employees, students, volunteers, Board members, and consultants and contractors engaged by the agency.

The Collective Agreement, where applicable, will prevail if any conflicts arise between the language in the Collective Agreement and this policy.

Definitions

Claimant: refers to any person making a claim under this policy.

Approver: refers to the person with the authority to make approvals under this policy.

Hospitality: is defined as the provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for the Broader Public Sector.

Itemized Receipt: means a document from the vendor identifying the date and amount of each itemized expense item paid by the Claimant. A credit card slip is not sufficient.

Per Diem: is a set daily allowance for meals expenses that does not require supporting documentation (i.e. receipts).

Procedures

Principles and best practices

Legitimate authorized expenses incurred during the course of agency business are reimbursed.
Expenses for travel, meals and hospitality support agency objectives.
Taxpayer dollars are used prudently and responsibly with a focus on accountability and transparency.
Plans for travel, meals and hospitality are necessary, modest and appropriate, striking a balance between economy, health and safety and efficiency of operations.
Expense accounts can become matters of public record through audit or other means. Expenses should be incurred and claimed in a manner that is publicly defensible and will not harm the agency’s reputation as a good manager of its resources.
Obtaining approval prior to incurring expenses.
Other options for meeting are considered, when appropriate, before travel is approved, including audio or video conferencing.

Violations of this policy by any employee may result in corrective action, including disciplinary measures, up to and including termination of employment.

General Requirements

Alcohol cannot be claimed under any circumstances and will not be reimbursed as part of a travel or meal expense claim.
Expenses for a group can only be claimed by the most senior person present. An individual cannot claim for expenses incurred by their approver (i.e. a Manager cannot submit their Director’s claim for lunch even if they were at the same event).
Good record-keeping practices must be maintained for verification and audit purposes.

Claimants must:

obtain all appropriate approvals before incurring expenses;
submit itemized receipts with all claims, except for meal expenses and mileage (credit/interact card slips are not sufficient). In the absence of an itemized receipt, a Missing Receipt Declaration form (Appendix 5-08-A) must be submitted providing a documented explanation of why the receipt is unavailable, and a description itemizing and confirming the expenses must be provided;
submit claims within the timeframe specified;
repay any overpayments – it is considered a debt owing to the agency; and
if leaving employment with the agency, submit all claims for expenses before leaving the agency.

Approvers must:

provide approval for only those expenses that were necessarily incurred in the performance of agency business;
provide approval only for claims that include all appropriate documentation (i.e. itemized receipts); and
not approve their own expenses.

Public Disclosure of Expense Rules

This policy must be made available to the public for viewing on the agency’s website.

Accountability framework

All expenses must be approved by the Claimant’s Manager/Supervisor or delegate. Under no circumstances can an individual be delegated the authority to approve either their own travel plans or their own expenses.

Managerial discretion

For the purpose of this policy, managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with this policy and the BPS Expense Directives. There is no discretion to depart from the principles and requirements of this policy and the BPS Expense Directives.

All decisions should be taken very carefully. When exercising discretion, the rationale must be documented and filed with the claim.

Approvers are accountable for their decisions, which must be:

based on good judgment and knowledge of the situation;
exercised in appropriate circumstances; and
compliant with the principles and requirements set out in this policy and the BPS Expense Directives.

When discretion needs to be exercised, Approvers should consider whether the request is:

able to stand up to scrutiny by auditors and members of the public;
properly explained and documented;
fair and equitable; and
reasonable and appropriate given the circumstances.

The following principles should be used to guide exceptions:

trust: allow discretion and latitude for Approvers to act in a fair and responsible manner;
flexibility: management decisions respect the duty to accommodate, respond to the persons’ needs and interests and consider unforeseen circumstances; and
stewardship: ensure consistent, fair and equitable application of the policy, giving consideration to all circumstances, while maintaining the shared responsibility for wise and prudent use of public resources.

It is the responsibility of both the Approver and the Claimant to work out appropriate arrangements which would meet the test of being fair and equitable.

TRAVEL

This policy applies whenever travel is required. For the purpose of this policy, travel does not refer to a person’s regular commute to work – expenses related to a person’s regular commute are not reimbursable.

Employees will be reimbursed for the economical and practical mode of travel available, considering all the circumstances. Employees will not be reimbursed for any additional costs incurred by taking indirect routes of making stopovers for personal reasons.

Vehicle rental

Employees may rent a vehicle when it is reasonable and necessary for their work duties, and they have obtained approval from their Manager/Supervisor. If assistance is required to secure a vehicle rental, an Admin Assistant Request may be submitted, indicating the dates and times the vehicle is required. An Administrative Assistant will then make the necessary rental arrangements.

The type of vehicle rented should be the most economical and practical size, considering the business purpose, number of occupants, safety considerations and any reasonable accommodation requirements. Luxury and premium vehicles are not permitted. Compass has insurance coverage for non-owned automobiles; therefore, additional comprehensive insurance should be waived when renting a vehicle. To avoid higher gasoline charges, rental vehicles must be refuelled before being returned.

Personal vehicle

Where a personal vehicle is used while on agency business, the following applies:

the vehicle must be insured at the vehicle owner’s expense for personal motor vehicle liability; and
it is the driver/owner’s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle.

Employees who use their personal vehicles will be reimbursed for mileage incurred at the rate of $0.52 per kilometre. The allowance paid for the use of a personal vehicle is deemed to cover all costs of operation including insurance, depreciation, gas, oil, repairs, etc. The agency assumes no financial responsibility for personal vehicles other than paying the kilometer rate. The agency is not responsible for the cost of insurance coverage or insurance deductibles or repairs in the event of an accident or breakdown while using a personal vehicle for travel on behalf of the agency.

Expense claim forms must be submitted with distances calculated in kilometers. Mileage claimed must be for the distance between a home or designated office and the location being visited – whichever is the shortest.

Air travel

Air travel (economy air fair) is permitted when it is the most practical and economical way to travel.

Rail Transportation

The maximum amount to be reimbursed for rail transportation is full fare economy.

Parking and tolls

Reimbursement is provided for necessary and reasonable parking expenses, as well as tolls for bridges, ferries and highways, when driving on agency business. The agency will not reimburse traffic or parking tickets.

Accident Report

All accidents must be reported immediately to local law enforcement authorities and your Manager/Supervisor.

Public Transit

Local public transportation, including hotel/airport shuttles, should be used wherever possible.

Taxis and ride-hailing services

Travel by means other than taxi and ride-hailing services is considered the norm; however, taxis/ride-hailing services may be justified in cases where:

group travel by taxis/ride-hailing services is more economical than the total cost of having individuals travel separately by public transit or shuttle;
there is an unusually tight schedule for meetings;
other means of transportation are not available in a timely/predictable manner.

Gratuities

Reasonable gratuities for services such as taxis, ride-hailing, food delivery, etc. may be reimbursed up to a maximum of 18% of the total cost or $30, whichever is less. Itemized receipts must be provided to support any gratuity amounts claimed for reimbursement. Excessive gratuities that exceed 18% or $30 will not be reimbursed, as they are not considered a prudent use of agency funds.

These gratuity limits ensure fair and consistent reimbursement practices while allowing reasonable tips for services received during agency business travel and events. Approvers have discretion to adjust amounts as appropriate based on the circumstances.

Meals

The agency will reimburse reasonable, appropriate and pre-approved meal expenses incurred while travelling on approved, non-routine Agency business (in excess of 50 kilometres from an assigned workplace), according to the following meal allowance rates:

Meal	Allowance Rate
Breakfast	$10
Lunch	$15
Dinner	$25

Meal expenses will be reimbursed at the established meal allowance rates, regardless of the actual meal costs. A meal allowance rate recognizes that sometimes a meal may be less than the allowance rate, and sometimes more; regardless, the allowance rate is reimbursed. Taxes and gratuities are included in the meal allowance rates. Receipts are not required to be submitted or retained. Meals must be purchased in order to be able to submit a claim for reimbursement. Alcohol cannot be claimed and will not be reimbursed. Reimbursement will not be provided for meals consumed at home or included in the cost of transportation, accommodation, seminars or conferences.

In limited and exceptional circumstances (i.e. health or dietary considerations) where a meal expense is higher than the meal allowance rate, reimbursement of the actual cost of the meal may be approved, subject to managerial discretion. In any situation where there is a claim for a meal expense higher than the allowance, the claim must be accompanied by an itemized receipt and a documented rationale for exceeding the rate.

There may be situations where an individual pays the meal expenses for a group of individuals. In such cases, the individual may be reimbursed for the total of all meals purchased when supported by an itemized receipt. If more than one employee is included in the meal expense, then the names of the employees in attendance must be provided.

Group meal expenses can be claimed only:

by the most senior person present – expenses cannot be claimed by an individual that are incurred by their approver; and
for individuals covered by this policy.

Employees are permitted working meals only with prior approval from their manager.

An employee who is required to work four (4) hours or more of overtime shall be entitled to claim reimbursement of the appropriate meal in question in accordance with the above-referenced meal allowance applicable.

Accommodation

Employees requiring overnight accommodation on agency business shall obtain prior approval from their Manager/Supervisor.

Reimbursement will be made for single accommodation in a standard room. There will be no reimbursement for hotel suites, executive floors or concierge levels.

In selecting accommodation, Claimants should take into account the additional costs of transportation and/or parking charges that could result in a higher total cost.

Claimants will not be reimbursed for movie or game rentals, bar service, and other hotel services such as health clubs, personal grooming and spa services, etc. If these services are used, it is recommended that a separate invoice for these services be requested. Charges incurred by anyone other than the Claimant are not accepted.

When private accommodation is provided without charge, a gift of appreciation other than cash to the host may be appropriate. The maximum value of such a gift is $50 per day. The itemized receipt must be provided.

Incidentals

Incidentals may be reimbursed at the approver’s discretion, when supported by an itemized receipt.

Reimbursement for Medical Notes

Where eligible for medical note reimbursement in accordance with the Sick Leave Policy (2-D-04), employees must include the claim on an Expense Claim form, accompanied by an itemized receipt from the medical note.

Other Expenses

The agency will reimburse employees for client related and program expenses with the prior approval of a Manager/Supervisor. See Client Related Purchases Guidelines (Appendix 5-08-C)

Submitting Expense claim forms

A completed Expense Claim form (Appendix 5-08-B) must be submitted electronically, in one pdf file with itemized receipts, if applicable, at the following Asana link:

https://form.asana.com/?k=8lHOezAFQ6QJ6ttBvewZ8g&d=40687885873345

Expense Claim forms must include the following information:

purpose of trip;
explanation of expenses (if claiming meal expenses, provide the location travelled to and reason such as the name of the training/conference attended);
start and end point of each trip;
date expense incurred;
service/program; and
signature of Claimant.

Expense claim forms will be assigned to the Claimant’s Manager/Supervisor for approval.

Expense claim forms submitted by the 7^th of the month following the month in which the expense was incurred will be reimbursed between the 21^st and 25^th of the month, according to the established payment schedule issued annually by Finance. If a claim for expenses is filed beyond the timeline set out herein, it will be reimbursed the following month. Notwithstanding this, submissions are to be documented separately each month. Submissions that are more than three months after the expense was incurred will not be accepted.

Requesting an Advance

Staff attending a training/conference may apply for an advance when expenses will be incurred during the training/conference. The Advance Request form (Appendix 5-08-D) is to be completed and submitted via email to the Claimant’s Manager/Supervisor with finance@compassne.ca in CC. The Manager/Supervisor is to respond via email indicating approval or denial of the request.

After the training/conference, the employee must submit an Expense Claim form) with itemized receipts, except for meal expenses and mileage, to reconcile against the advance amount. If the actual expenses are less than the advance, the employee must repay the excess amount to the agency. Conversely, if the actual expenses exceed the advance, the agency will reimburse the balance to the employee.

HOSPITALITY

Hospitality may notbe extended to other organizations covered by the BPS Expenses Directive, which include:

hospitals;
school boards;
universities in Ontario, colleges of applied arts and technology, or any other postsecondary institutions in Ontario, whether or not they are affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants and entitlements;
approved agencies designated as a children’s aid society under subsection 15(2) of Part I of the Child and Family Services Act;
Community Care Access corporations;
corporations controlled by one or more designated broader public sector organizations and that exists solely or primarily for the purpose of purchasing goods or services for the designated broader public sector organization or organizations; and
publicly-funded organizations that received public funds of $10 million or more in the previous fiscal year or from the Government of Ontario.

Functions involving only those people in organizations listed above are not considered hospitality functions and cannot be reimbursed. This means that hospitality may never be offered solely for the benefit of anyone covered by the BPS Expense Directive.

The following are not considered ”hospitality” for the purposes of the BPS Expenses Directive and this policy:

providing coffee or other refreshment at in-house education sessions;
business meals; and
internal staff events such as recognition events and holiday lunches.

Any decisions about business meals, internal staff events and providing coffee or other refreshment at in-house education sessions should be made with due consideration for:

the prudent and responsible use of taxpayer dollars;
government direction on accountability and transparency; and
the potential for public and media attention.

In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors. Travel and accommodation (not hospitality, incidentals or food) are allowable expenses and can be claimed and reimbursed only when the contract specifically provides for it. If travel for consultants and contractors is occasionally necessary and the parties expect these expenses to be paid for by the agency, then these provisions need to be included in the contract.

The appearance of impropriety or favouritism when accepting hospitality must be avoided. Staff attendance on behalf of the agency at various third party events, including but not limited to sporting events, entertainment, dinners or speaking engagements, must not violate the agency’s conflict of interest obligations, nor should such attendance appear to violate those obligations.

When Hospitality is appropriate

Hospitality may include hosting or sponsoring planned events, and business interactions (for example, networking meals).

Hospitality may be extended in an economical and consistent manner on behalf of the agency under the following circumstances:

When hospitality facilitates government business, including:
- engaging in discussions of official public matters with, or sponsoring formal conferences for:
  - government representatives;
  - business and industry; and/or
  - public interest groups.
When hospitality is considered desirable as a matter of courtesy or protocol, including:
- providing people from national, international, or charitable organizations with an understanding or appreciation of the workings of the agency; and
- conducting prestigious ceremonies that are attended by government, and/or distinguished persons from the private or public sector.

Holding other hospitality functions may be approved subject to managerial discretion, providing they conform to this policy and the BPS Expense Directive.

Hospitality Expenses:

The following information must be provided for hospitality expenses:

circumstances, form of hospitality (meal, reception, refreshments, etc.), name and location of event, participants and relationship to the agency;
itemized receipts including debit/credit transaction slips to support gratuities paid, if applicable; and
signature of the Claimant.

Record Keeping

Finance will maintain accurate records of all travel, meal and hospitality expenses for a minimum of seven years.

Travel, Meals and Hospitality Expenses