Expense Reimbursement Policy

Policy number: 01-05

Effective date: March 12, 2001

Last revision date: May 30, 2005

On this page

1. Subject

2. Purpose

3. Policy

1. Subject

Expense reimbursement policy - members of council, members of staff, volunteers and appointees.

2. Purpose

To establish a policy to reimburse members of council, staff, volunteers and appointees, acting on behalf of council, for expenses incurred at conferences, seminars and other business events.

3. Policy

Applicabilty:

This policy provides for the reimbursement of eligible expenses incurred by those
persons authorized to attend conferences, seminars and for other business travel deemed
to be in the best interests of the Corporation of Haldimand County.

All persons attending such events must follow the requirements of this policy to
substantiate eligibility for reimbursement. Supporting documentation must include and
clearly identify the event attended, date of the event and purpose of the event. Claims for
reimbursement must be submitted on the prescribed form and be duly authorized.

1. Reimbursable Expense - The Corporation recognizes the following as reimbursable expenses.

a) Registration:

• actual registration cost supported by a receipt voucher/copy of agenda which provides information on cost, location, date and meals applicable to the event. Advance discounts should be realized where possible.

b) Parking at Hotel, Airport or Event location: 

• actual parking cost supported by a receipt voucher.

c) Accommodation:

• reasonable expenses where overnight accommodation is required
• accommodation chosen should be based on the most economical
  and advantageous to the conduct of the County’s business
• actual expense based upon the rate for a single room, provided
  such cost does not exceed the “Government rate” when available,
  supported by a receipt voucher.
• If vehicular travel to the event is greater than 300 km one-way, an
  additional night of accommodation may be arranged subject to the
  specific approval of the appropriate General Manager or Chief
  Administrative Officer.

d) Meals, Gratuities, Personal Telephone Charges and Incidentals:

1. Conferences, seminars and business events lasting more than one
   day:

• • a per diem allowance of $60.00 will be paid to cover outof-
    pocket expenses.
  • One per diem is allowed for each full day of the event
    attended. Additional reasonable expenses incurred while
    travelling to and from the event will be reimbursed
    provided receipts are submitted.
  • Transportation around an event (ie. taxi) shall be
    reimbursed upon presentation of specific receipts and
    shall not be considered as part of the per diem.
  • For those events held outside Canada, the per diem shall
    be $60 in U.S. currency.

1. Conferences, seminars and business events lasting one day or less:

• • actual expenditures, to a maximum of the amounts
    stipulated in item (i) above, supported by itemized
    receipts.

e) Travelling Expenses: The most economical and practical method of transportation must be utilized and shared transportation is encouraged where appropriate:

1. For travel in own vehicle:
   • reimbursement will be made according to the County
     Corporate Vehicle Usage Policy 01-04.
2. Other means of transportation if proven to be more economical and
   efficient, including: economy airfare, bus/train, car rental, etc.
3. Unless exceptional circumstances apply, the charges for the use of
   a personal vehicle shall not exceed the equivalent cost of economy
   airfare plus airport parking and transfers.

f) Expenses for Upgrades or Additional Persons: An individual may choose to upgrade the accommodations at his/her own expense. Also, any costs related to an accompanying spouse/person must be paid by the individual.

Note: In exceptional circumstances, the Chief Administrative Officer may approve
staff expenses over or outside the limits of this policy.

2. Authorization of Attendance

a) Members of Council:

• the Mayor or Chief Administrative Officer must authorize all
  Councillors expense accounts in accordance with the terms of this
  policy.
• each Councillor be allowed one out of Province attendance per
  year.

b) Staff, Volunteers & Council Appointees:

• must receive prior approval by the appropriate Manager, General
  Manager or Chief Administrative Officer.
• must receive prior authorization by the Chief Administrative
  Officer to attend out of Province conferences, seminars or business
  events within Canada.

c) Financial Limitations:

• attendance at any conference, seminar or business event is
  conditional upon the availability of funds in the Current Budget as
  approved by Council.
• the full costs for conferences, seminars and workshops shall be
  budgeted in a separate expense account entitled “Professional
  Development” for each individual department.

3. Payment Procedure

a) Advances: 

• the Treasurer is authorized to issue an appropriate advance, within
  the limits of this policy, provided a written request (in the
  approved form) is received at least ten working (10) days prior to
  the date required.

b) Expense Account:

• an itemized expense account on the prescribed form must be
  completed within thirty (30) days following the event.
• Any advances previously given must be clearly identified and
  reconciled on the expense form. If applicable, attach a cheque
  payable to the “Corporation of Haldimand County” for any
  advances received in excess of approved expenditures.
• All expense accounts of Members of Council or Council
  appointees must bear the approval of the Mayor or Chief
  Administrative Officer.
• All expense accounts of the General Managers must bear the
  approval of the Chief Administrative Officer.
• All staff or volunteer expense accounts must bear the approval of
  the respective General Manager or designate.

4. Expense Remuneration for Council Members

Normal day-to-day expenses incurred by Council members conducting municipal
business are covered through the one-third tax free portion of their remuneration, with the
exception of mileage directly related to the conducting of municipal business.

An exception to this policy is expenses that directly relate to the Head of Council’s stated
Municipal Act role “to represent the municipality at official functions”. For the purpose
of this policy, “official functions” are events that are unique in nature, provide the
opportunity to profile and promote the community at large, and are community based.
Examples are: special business promotions, open houses or workshops; local festivals,
special service club celebrations, annual community association dinners, and major
public fundraising events.

Such expenses will be eligible for reimbursement through the County provided:

1) - A formal personal written invitation is extended to the Head of Council to attend the
event and is included with any expense claim.

2) - That no discrimination will be applied regarding preference to a specific political
party if the invitations are for attendance at political fund raisers.

3) - Where possible, the Head of Council will endeavour at such events to actively
promote and profile the County in a positive way.

4) - When the Head of Council is expected to take a major active role in the event, such
as keynote speaker, the expectation is that the event sponsors or organizers will defray
event costs (other than mileage) of the Head of Council.

5) - Where registration or other types of event costs include a tax deductible portion, only
the expenses net of the tax deductible portion will be eligible for reimbursement.

The policy regarding additional expenses that may be claimed by the Head of Council
also apply to the Deputy Mayor when fulfilling the role of Head of Council.