Administrative Procedures Memorandum

APS 010

Travel, Expenses, Perquisites, Meals and Refreshments DATE OF ISSUE: November 1, 2012 Revised: October 2016

MEMO TO: All Staff

FROM: Director of Education

PURPOSE

The Waterloo Catholic District School Board is committed to an organizational culture that operates with integrity and promotes responsibility, ethical behaviour, excellence, and accountability with respect to all decisions and practices. This AP memo outlines the procedures in place for travel, expenses, perquisites, meals and refreshments. This AP memo aligns with existing regulation and directives as outlined below. REFERENCES

The Education Act and Regulations

The Income Tax Act

WCDSB Professional Standards of Ethics

Broader Public Sector Travel, Meal and Hospitality Expenses Directive

Broader Public Sector Perquisites Directive

Broader Public Sector Accountability Act

APH 021 Elementary School Food and Nutrition

APH 017 Secondary Nutrition – Healthy Choices

APS 009 Bereavement Procedures

APB 004 Student Generated Funds

APO 001 The Use of Volunteers in a School Setting FORMS

APS010-01 Expense Reimbursement Form

APS010-02 Foreign Currency Transaction Log

APS010-03 Pre-Approval of and Exception to Travel, Expenses, Perquisites, Meals and Refreshments Form APPENDICES

Appendix A – Examples of Eligible and Ineligible Expenses

Appendix B – Guideline for Eligible Accommodations

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DEFINITIONS

Meals and Refreshments: is defined as any food or beverage provided by the Board. Where the provision of meals is allowable, as directed below, individuals should make every effort to ensure cost effectiveness and adherence to APH 021 School Food and Nutrition Policy and APH 017 Secondary Nutrition – Healthy Choices, where possible.

Meetings: for the purpose of this AP Memo, are defined as a gathering of 2 or more individuals to discuss or obtain information, greater than 3 hours in length. A full day meeting is considered greater than 6 hours. This would include in-services for staff or professional development but not a friendly meeting between staff. Individuals not on payroll will be considered external to the Board.

Hospitality: is the provision of food, beverage, accommodation, transportation, and other amenities to individuals who are not engaged to work for the Board or other broader public sector organizations (i.e. other school boards, Ontario government, agencies, and public entities).

Perquisites (or perks): refers to a privilege that is afforded to an individual or to a group of individuals, provides a benefit, and is not generally available to others.

ACCOUNTABILITY

On an annual basis, the Internal Auditor will review and make available a summary report on the Director and Senior Management expenses and their compliance with this administrative procedure to Executive Council. Upon approval, this will be posted to the Board website.

This AP memo will be reviewed and updated annually.

GENERAL GUIDELINES

In general, expenses must be approved by the employee’s immediate supervisor. However, in some cases within this memo, the level of approval required may be different and is specifically identified. The Director of Education, in consultation with the Chief Financial Officer, has the authority to establish additional rules regarding staff expenses. Any additional rules must be consistent with those in this administrative procedure and be necessary to meet specific operational needs. These additional rules do not replace any requirements of this administrative procedure. The rules set out in this memo are applicable to all staff expenses whether reimbursed through an expense claim or paid by Purchasing Card (P-Card), cheque requisition, or school generated funds. This policy applies to expenditures claimed through WCDSB, District 8 (D8) or the Waterloo Region Catholic Schools Foundation (WRCSF). It is recommended that staff and/or supervisors should seek pre-approval of uncertain purchase types to ensure reimbursement will be approved by their supervisor and/or the Financial Services department. Reporting Requirements

1. Staff are expected to submit an approved Expense Reimbursement Form at least on a quarterly basis to Financial Services. All original receipts including credit/debit card slips and itemized receipts providing details of the expense(s) are to be submitted.

2. All expenses must be approved by the employee’s immediate supervisor, approved budget holder or in accordance with this administrative procedure, once all required supporting documentation is accompanied with the claim. Expense claims without appropriate approvals and/or supporting documentation will be flagged for further follow up and subject to processing delays.

3. Any other extraordinary or unusual expense(s), that have been denied by Financial Services, that an employee or supervisor believes should be paid by the Board, must be submitted to the Chief Financial Officer using APS 010-03 Pre-Approval of and Exception to Travel, Expenses, Perquisites, Meals and Refreshments Form. A decision will be given to the employee after the claim and the circumstances are reviewed. Pre-approval is recommended to ensure reimbursement will occur.

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4. All approved expenses relating to a specific school year (ending August 31st) must be submitted to Financial Services for reimbursement prior to the second Friday in September of the following school year. Reimbursement requests for prior year expenses received after that date will be refused and not paid, without exception.

5. Those individuals responsible for approving claims are prohibited from approving their own expenses. Expenses cannot be claimed by an individual that are incurred by his/her approver (i.e. an employee cannot submit a claim that includes the cost of their immediate supervisors’ lunch even if they were at the same event, this results in the immediate supervisor approving their own expense.)

6. It is the responsibility of the employee and the supervisor to ensure that appropriate documentation accompanies the expenditure and to ensure that the expenditure is appropriate.

7. The Board understands that from time to time receipts may become lost. It is the employees’ responsibility to make every possible effort to obtain a duplicate receipt. Employees will be allowed one reasonably valued missed receipt per school year, at the discretion of Financial Services.

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TRAVEL 8. Travel on behalf of the Board, outside of an employees’ regular duties, should be pre-approved as per the

following:

Role Travel in Ontario Travel outside Ontario

Director of Education N/A Chair of Board

Employee Immediate Supervisor Director of Education

9. Travel arrangements must be made using the most practical and economical method of transportation (air, train, taxi, vehicle). Financial Services may require a comparison of costs and travel time for different options (i.e. flight, train, car) to ensure the most reasonable, economical option.

Snacks or refreshments purchased for travel will be considered personal are not eligible for reimbursement.

10. Air travel within North America The standard fare for any method of transportation will be up to economy (coach) class or equivalent within North America. Travel in business class (or higher), or optional upgrades will be considered personal and are not reimbursable. Pre-approval is recommended to ensure reimbursement will occur.

Travel outside North America Air travel will be reimbursed at economy (coach) class or equivalent, with the exception of flights longer than 9 hours non-stop in length or flights less than 8 hours that commence at, or after 9pm. The lack of availability of economy seats due to late travel arrangements will not be viewed as adequate justification for business travel.

Passports are considered a personal expense and will not be reimbursed under any circumstance.

11. The cost of flight cancellation insurance will be an allowable expense. However, there are very few categories of cancellation that are covered by such insurance, which may not be prudent to obtain. Cancellation of travel arrangements or changes to travel itineraries, where no Board benefit is evident, will not be reimbursed. In the event of an emergency or extraordinary circumstances, a written explanation must be submitted with the reimbursement request to the Chief Financial Officer for approval.

The cost of flight changes or missed flights will be deemed a personal expense except under extenuating circumstances, as approved by the Chief Financial Officer.

Travelers may use personal frequent-flyer program miles to upgrade tickets, provided there is no cost to the Board. The Board does not reimburse individuals who choose to use personal frequent-flyer miles.

When booking flights, travelers should either have the Board billed for the cost of the travel or use a p-card to pay for the flights. This allows the Board to track changes, should they occur. Travelers should not pay for arrangements personally.

12. Vehicles should only be rented when it is economically justifiable. Unreasonable charges (i.e. penalties and surcharges levied for not filling up a gas tank or extra mileage charges) will not be reimbursed. Vehicle rentals should be the most economical choice possible, based on the number of passengers and luggage. Documented justification may be requested to support any vehicle rental. Please contact Supply and Administrative Services for suggested vendors or agencies.

13. The cost of taxi fares are reimbursable by the Board. The employee is responsible for ensuring a receipt is obtained. In the event that cash is used or a receipt is difficult to obtain, the Board will allow a reasonable amount provided details are attached.

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14. The Board will reimburse employees for the use of their personal vehicle while on Board business at the pre-determined per kilometer rate. When travelling on Board business, including between Board sites, staff should use the prescribed “School to School” distance chart based on Google MapsTM (available on StaffNet) first calculated distance travelled. Exceptions will be reviewed by Financial Services. Multiple employees attending the same event should consider car-pooling to minimize costs. Reimbursement rate may be subject to in-year review as appropriate.

15. In general, staff who have accepted positions at two or more sites on the same day are not eligible to claim mileage when travelling between job sites. Itinerant teaching staff and custodians who are required to travel as part of their duties, will be automatically reimbursed for mileage through Financial Services using the prescribed “School to School” distance chart.

16. Mileage claims, as determined by Google MapsTM first calculated distance, should be based on the distance between the offsite location and your ordinary place of work, or home (whichever is less).

17. Travel does not refer to an employee’s regular commute to work, including returning to a work site after hours for any type of meeting or event. Staff who are “on-call” can claim mileage from their home to a site (and return) after hours to attend to emergencies.

18. Reimbursement is provided for necessary and reasonable expenditures on standard parking, 407 or other highway tolls when driving on Board business. The incremental cost of valet parking (when self-serve option is available) is not reimbursable. The board will not reimburse the employee for annual 407ETR transponder charges. The Board understands that parking receipts are not always readily available, specifically parking meters. Financial Services will reasonably accept such claims on an individual basis.

19. Travel expenses should be documented and include original itemized receipts. The claim must include travel details regarding: purpose, date(s), point of origin and destination, and appropriate prior approvals as required. Financial Services will apply reasonable discretion with respect to missing receipts as previously specified.

20. Parking or traffic violations are considered personal expenses and will not be reimbursed under any circumstance, including those using Board owned vehicles.

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ACCOMMODATIONS

21. Reimbursement for overnight accommodation will be granted when travel beyond 100 kilometres (one way) is required to facilitate Board business. Despite this guideline, staff participating in meetings in downtown Toronto that begin at 9:00 a.m. or earlier will be allowed to claim for overnight accommodation. Further, it may be more economical for employees engaged in multi-day meetings which are out of the Region to stay at or close to the meeting site. Employees may be asked for further details if they select this option. Accommodation claimed should be for a standard or equivalent room. In the case of a conference or seminar, staff should stay at the host hotel if a group rate is offered to participants. Pre-approval is recommended to ensure reimbursement will occur.

22. Accommodations in excess of standard room rates will only be permissible where the standard rooms were not available. Otherwise, the charge above the standard room rate will be considered personal and will not be reimbursed.

23. Reasonable expenses eligible for reimbursement include telephone, internet access, and standard parking charges. Expenses of a personal nature such as hotel movies, mini bars etc., and the incremental cost of valet parking (when self-serve option is available) are not eligible for reimbursement.

24. Laundry or dry-cleaning services are eligible for reimbursement when stays are longer than 5 days.

25. Meals charged to hotel rooms or room service require detailed receipts. Most hotels do not include the itemized receipts and employees are responsible to obtain the required documentation in order to ensure reimbursement.

26. Penalties or charges incurred for non-cancellation of guaranteed hotel reservations are the responsibility of the employee and will not be reimbursed. Exceptional circumstances may allow for reimbursement and must be submitted to the Chief Financial Officer for a decision.

CONFERENCES, SEMINARS, WORKSHOPS AND EXPOS

27. Registration fees for approved conferences, seminars, workshops and expos will be reimbursed by the Board, where approved, in advance as outlined in this memo. Fees and expenses for guests accompanying staff are not reimbursable.

28. Pre or post conference activities such as sightseeing tours are considered personal and are not eligible for reimbursement.

29. The Board does not issue cash advances to employees.

30. Itineraries for conferences, seminars and workshops are not required, however, should be available upon request.

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MEALS

For any extenuating circumstances with respect to meals, it is strongly encouraged that pre-approval is obtained from the Chief Financial Officer using APS 010-03 Pre-Approval of and Exception to Travel, Expenses, Perquisites, Meals and Refreshments Form.

Employees on Board business

31. Appropriate meal expenses while away on business will be reimbursed at actual cost up to a maximum of $75.00 (CDN) per person, per day including taxes, gratuities and other reasonable sundry expenses. The lesser of the actual cost or the maximum will be reimbursed. This rate is not a per diem rate.

32. Gratuities will be capped at 15% and the employee will be responsible for anything above the maximum.

33. Breakfast is eligible for reimbursement when an employee has stayed overnight for an event and a full breakfast is not provided. Any meals or refreshments purchased on the way to a meeting are the responsibility of the employee and will not be reimbursed.

Student meals, snacks and refreshments

34. Any food or beverage provided to students must meet APH 021 School Food and Nutrition Policy and APH 017 Secondary Nutrition – Healthy Choices.

35. Meals and snacks purchased for students volunteering their time to support school events or for celebrations is an acceptable use of student generated funds.

36. Snacks such as fruit and granola bars for students are acceptable however, food and beverages such as candy and pop that do not meet the nutrition policies will not be reimbursed.

Meetings including Non-Board employees

37. Non-Board employees include, but are not limited to: presenters, peer groups, community partners and vendors. Non-Board employees do not include other individuals employed by a government agency, such as other school board employees.

38. A light lunch or meal may be offered as part of a full day meeting where it facilitates the flow of the day and is unreasonable to expect individuals to obtain their own meals due to time constraints or location.

39. A light lunch or meal may be extended on behalf of the Board when it would be considered a desirable courtesy in order to facilitate Board business.

40. Refreshments and snacks such as coffee, tea, hot chocolate, water, fruit, cookies, granola bars etc may be made available for any meeting that is greater than 3 hours in length. Items such as candy, chips etc. will not be permitted. Staff are encouraged to model the School Nutrition policies. The expensing of bottled water should be minimized, where possible, when the meeting is at a board owned site in order to support APO 025 Sustainable Development.

Meetings including Board or other government employees

41. A light lunch or meal may be offered as part of a full day meeting where it facilitates the flow of the day and is unreasonable to expect individuals to obtain their own meals due to time constraints or location.

42. A meal may be extended on behalf of the Board when sponsoring formal conferences, honouring distinguished persons. (i.e. Staff Recognition Evening) and is pre-approved by the Chief Financial Officer.

43. A meal may not be offered where a meeting ends at a regular meal period. For example, lunch will not be provided where a meeting runs from 8:00 a.m. to 12:00 p.m.

44. Breakfast is not an eligible expense when incurred within the Region with co-workers or other Broader Public Service employees. (i.e a full day meeting may not offer breakfast and lunch)

45. Meals for community celebrations which are specifically budgeted for through Student Generated Funds will be permitted. Such events must be clearly outlined in the School Generated Fund Plan and communicated to the school community. (i.e. Welcome back BBQ, Parent Involvement Committee grant)

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46. Snacks and meals for staff social events such as life event celebrations, staff recognition or masses etc will not be permitted. Collections from staff or social funds should be used for these events.

47. Meals provided for staff attending school/department meetings or professional development days, including Spiritual Development Day, will not be permitted. Regardless of the length of these events, it is deemed a normal business day for staff who would normally provide their own meals. A light dinner may be offered for staff during Parent/Teacher interviews in order to facilitate the flow of the evening, if the interviews extend over the dinner hour.

48. All claims for meals must be accompanied by an original, separate, and itemized receipt including written on the back – the names of the people at the meal and the business reason for the meal. Meals and room service appearing on a hotel invoice must be accompanied by an itemized receipt.

49. Refreshments and snacks such as coffee, tea, hot chocolate, water, fruit, cookies, granola bars etc may be made available for any meeting that is greater than 3 hours in length. Items such as candy, chips etc. will not be permitted. Staff are encouraged to model the School Nutrition policies. The expensing of bottled water should be minimized, where possible, when the meeting is at a board owned site in order to support APO 025 Sustainable Development.

ALCOHOL

50. Alcohol cannot be claimed and will not be reimbursed.

51. Approval from the Director of Education is required where alcohol is being expensed to facilitate Board business or to respect cultural expectations.

HOSPITALITY

52. Expenses involving only Board or other broader public sector employees (i.e. meals at meetings, or accommodations) can be reimbursed if the requirements of the applicable section in this memo are met.

53. Hospitality may only be pre-approved by the Director of Education or Chief Financial Officer. Board approved hospitality with respect to international education recruitment must be reasonable, and for the purpose of maintaining business relationships with visiting associates or hosts abroad.

54. All hospitality expenses must be documented and include original itemized receipts. The claim must include event details regarding: purpose, date(s), location, type of hospitality (e.g. meal, refreshments, etc) and a list of attendees (those within the Board and other attendees). The purchase of reasonably valued Canadian or local souvenirs, purchased in Canada as gifts for visiting business associates or hosts abroad are considered acceptable.

55. Board employees should be aware that the acceptance of hospitality from vendors or agents (current or prospective) constitutes a conflict of interest and therefore is prohibited through the Board Professional Standard of Ethics.

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VOLUNTEER RECOGNITION, GIFTS, HONORARIA, AND DONATIONS

56. The efforts and assistance of community and student volunteers should be recognized. Volunteers are giving their time, energy, skills, and resources. The type of recognition may vary by school and department. Some suggestions for acknowledgment by staff are:

a. encouragement, praise, and thanks on a regular basis b. acknowledging contributions through a newsletter or website c. annual recognition assembly d. invitation to special school or Board events e. providing a Board/school issued mug/pen

57. In general, presenters who do not charge for their services are treated as volunteers and should be recognized using the strategies above. From time to time there may be certain presenters that go above and beyond where it may be appropriate to provide some financial remuneration for their contributions. In such cases, up to $200 per person will be permitted. Presenters who charge for their services should be paid according to the terms defined on their invoices or contract.

58. Appropriate token gifts of appreciation (e.g. Tim Horton’s gift card or flowers) for volunteers, valued up to $50 per person, may be offered in exchange for gratuitous offerings of service or expertise, including community partners engaging Board co-op students. These gifts can only be offered to people who are not engaged in work for the Board. Justification may be requested to support a token gift of appreciation. A meal may be extended for a group of volunteers where it would be more cost effective than providing each volunteer with a token gift of appreciation. Please note that the Board discourages staff from purchasing gift certificates in bulk and keeping on hand.

59. Generally, honoraria (i.e. cash gifts) or alcohol (including gift certificates for the LCBO and The Beer Store) may not be given as gifts or tokens or appreciation. However, honoraria or culturally significant gifts up to $200 per person will be permitted for Aboriginal elders, International delegates or presenters in order to respect their customs and traditions.

60. As students are frequently called upon by staff to attend or participate in activities beyond the normal course of the school day, these students are considered volunteers and not entitled to receive compensation (e.g. honoraria) for their time. Students should be credited with community service hours. Providing snacks or pizza for volunteer students is an acceptable use of student generated funds where it facilitates the flow of business (i.e. parent interviews). Pre-approval by the Chief Financial Officer will be required for any student honoraria wishing to be paid using APS 010-03 Pre-Approval of and Exception to Travel, Expenses, Perquisites, Meals and Refreshments Form.

61. Board funds are not to be used to purchase gifts for staff members or families due to “life events” such as births, deaths, and retirements, etc. These are considered personal and not reimbursable. It is expected that appropriate bereavement procedures are followed in accordance with APS 009 Bereavement Procedures, such as using a staff fund or collection from personal funds to pay for these events.

62. Donations to external charities may be made on behalf of schools (through school generated funds), if approved by the school Principal and disclosed in the annual school generated funds plan in advance. Supporting a fundraiser or event for a specific political party or candidate is not an eligible expense.

COMMUNITY EVENTS

63. Staff will not be reimbursed for tickets to community events (e.g. Bishop’s Banquet, Nutrition for Learning fundraisers, or similar events) unless a staff member is requested to represent the Board at such community events by the Director of Education. Further, if any staff member wishes to be accompanied by a guest (i.e. spouse, friend etc.), the staff member/guest is responsible for the additional ticket expense.

64. Staff who wish to participate in fundraising events such as golf tournaments or walks are responsible for any payment of golf fees or donations, etc. Appropriate approvals must be received by the employee’s immediate supervisor for any time off.

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65. Where a staff member is being honoured by the community, for their work as an employee, the Board will reimburse the cost for a spouse/partner to attend, if required. It is at the discretion of the Director of Education as to whether other costs will be reimbursed.

PERQUISITES

66. A perk is allowable only in limited and exceptional circumstances where it is demonstrated to be a business related requirement for the effective performance of an individual’s job. Any requests are to be submitted, in writing, to the Chief Financial Officer for decision.

67. The following perks are not allowed under any circumstance:

a. Club membership for personal recreation or socializing purposes (i.e. fitness clubs, golf courses, or social clubs)

b. Tickets to cultural, sporting, or community events c. Clothing allowances not related to health and safety or special job requirements d. Access to private health clinics – medical services outside those provided by the provincial health

care system or by the employee’s group insured benefit plans e. Professional advisory services for personal matters, other than those outlined in the Board

Employee Assistance Program (EAP) (i.e. tax or estate planning)

68. These privileges cannot be provided by any means including:

a. An offer of employment letter, as a promise of a benefit b. An employment contract c. A reimbursement of an expense

69. Staff must also be aware of receiving perks from outside stakeholders (i.e. vendors). The receipt of any perks from outside stakeholders, regardless of value, is prohibited and should be reported to the Manager of Supply and Administrative Services.

OTHER EXPENSES

70. The purchase of mobile device accessories (i.e. Wireless accessories, car chargers, or holsters) are considered personal use items and will not be reimbursed. Eligible mobile device accessories for Board issued cell phones or blackberries may be requested through the Manager of Supply and Administrative Services. Any charges above the Board’s corporate plan (i.e. ring tones) are also considered personal and are to be reimbursed by the employee.

71. Certain student incentives (i.e. candy, chips, pop, gift cards, honoraria) are considered inappropriate and will not be reimbursed through any Board funds. Items of this nature will be considered personal. It is expected that any food or beverage used as student incentives meet the healthy eating initiatives contained in APH 017 Elementary School Food and Nutrition or APH 021 Secondary Nutrition – Healthy Choices. Exceptions may apply to accommodate specific programs such as Don Bosco, YAP/CAIP or Continuing Education.

72. The purchase of cut flowers or plants for staff or school celebrations and events (graduations, anniversaries, closings) are not permissible unless funded through student generated funds, as detailed in the annual school plan. School greening initiatives such as purchase of trees or outdoor plants for the betterment of the grounds may also be purchased from student generated funds, as detailed in the annual school plan. Greening projects must be discussed with Facility Services prior to commencement.

73. Hall or community room rentals should be minimized wherever possible to defray costs. The Community Use Department should be able to assist with finding appropriate meeting spaces. Occasionally, alternate rental space may be required to host a large function such as commencement. In these cases, student generated funds should be used.

74. The purchase of spirit wear or clothing for Board or school staff is not an eligible expense. Spirit wear will be allowed if purchased to promote a grant funded program such as Specialist High Skills Major (SHSM) or OYAP, where provisions in the agreement permit such purchases.

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75. The Board will reimburse for foreign currency spent while abroad. It is understood that some countries use cash more than others, and therefore amounts required may vary depending on destination. The traveler is responsible to obtain an appropriate amount of foreign currency for their trip and will be reimbursed through expense reimbursement upon return and proof of receipt. The Board understands that some cultures do not provide receipts for certain expenses (i.e taxi fare), and that some receipts may not be understandable to Financial Services. At a minimum, the Board expects the traveler to keep a log of cash expenditures (Form APS 010-02), along with any receipts obtained, to be submitted with their expense reimbursement. Any cash remaining will be the property of the traveler and deducted from the reimbursement request.

Cash advances will not be provided to staff traveling unless requested and approved by the Chief Financial Officer. Staff should not obtain any cash via p-card cash advance.

EXPENSES FOR EXTERNAL CONSULTANTS AND OTHER CONTRACTORS

76. External consultants and other contractors will not be given or reimbursed for any hospitality, incidental or food expenses, including:

a. Meals, snacks, and beverages b. Gratuities c. Laundry or dry cleaning d. Transportation e. Dependent Care f. Home office g. Personal telephone calls

77. Reimbursements for allowable expenses under this administrative procedure can be claimed only when the consultant or contractor’s agreement with the Board specifically allows for it.

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Appendix A

Examples of Eligible and Ineligible Expenses

Eligible Ineligible

Administrative

Expense claims not signed by the employee and/or immediate supervisor x

Expense claims submitted without original receipts or details of the expense x

Expense claims submitted on September 25 (or any time after the second Friday of September) for the previous school year

x

Travel

Travel to/from employee’s place of business to another Board owned site x

Travel to/from employee’s home to their normal office location x

Travel to/from employee’s home to their normal office location or alternate site as required on a weekend (Sacramental celebrations)

x

Travel back to an employee’s worksite after normal working hours to attend a parent council meeting, graduation, Board meeting, etc.

x

Business class (or higher) flight to Montreal x

Economy class (or equivalent) flight to Ottawa as it is cheaper than driving x

Travelling via train when driving is more practical and economical x

Rented vehicle (standard van) for five employees travelling to Windsor x

Surcharge for not filling up a gas tank while renting a vehicle x

Rental of a luxury vehicle while travelling on Board business x

Submission of gas receipts for travelling to hockey tournament in Oshawa x

Travel for employees accepting assignments at St. Luke and St. Gregory on the same day x

Claiming mileage to London from the CEC when distance from employees home is less x

Public transit or taxi fares (when required) x

Standard (or self-serve) parking expenses x

Incremental valet parking charges when self-serve option is available x

Kilometre charges while on 407 or other toll roads x

Any parking or traffic ticket received while on Board business x

Accommodations

Standard accommodations for conference in Guelph x

Standard accommodations for meeting in Guelph (meeting starts at 8:30am) x

Standard accommodations for meeting in Toronto (meeting starts at 9:30am) x

Standard accommodations for meeting in Toronto (meeting starts at 8:30am) x

Standard accommodations for meeting in Niagara Falls x

Standard accommodations for a 2 day meeting in Mississauga/Hamilton x

Any luxury suite accommodations x

Accommodation charges for spouse or significant other x

Charges for one personal long distance call made through the hotel x

Charges for use of internet x

Charges for viewing a pay-per-view movie x

Charges for the consumption of items in the mini-bar x

Charges for non-cancellation of guaranteed hotel reservations x

Personal activity charges – movies, messages, spas, fitness equipment x

Conferences, Seminars, and Workshops

Registration fee for job related conference x

Registration fees for the attendance of spouse or significant other x

Fees for golf tournament taking place prior to the start of a conference x

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Eligible Ineligible

Wine tour fees for a pre-conference networking session x

Cash advance for accommodations or meals x

Meals

Meal expense when travelling to a school visit x

Providing a meal/snack for a 2 hour meeting x

Providing a meal/snack for a meeting ending at 12pm x

Providing a meal/snack for a full day meeting (i.e. 6 hours) x

Meal expense incurred while away at a two or more day conference x

Lunch meeting where the meeting could take place during normal business hours x

Lunch meeting that does not fulfill a business purpose x

Alcohol consumed with a meal x

Hospitality

Expenses related to We Day x

Retirement parties, holiday functions, or social events x

School opening or closing expenses using Student Generated Funds x

School milestone anniversaries (i.e. 50th) expenses using Student Generated Funds x

Graduation ceremonies expenses using Student Generated Funds x

Gifts, Donations, and Honoraria

$25 Chapters gift card for an individual (not engaged by the Board) who performed at no charge during school assembly

x

$150 Tim Horton’s gift card for an individual (not engaged by the Board) who performed at no charge during school assembly

x

$100 cash gift to a staff member as a token of appreciation x

Bereavement flowers or donations for a staff member or families x

Donations through school generated funds to Heart and Stroke that were disclosed in the school generated funds plan

x

Community Events

Bishop Banquet ticket for a staff member who voluntarily attended the event x

St. Jerome’s feast tickets for a staff member who was requested to attend by the Director of Education

x

Any ticket(s) for an employee’s guest x

Golf fees for the Links for Learning golf tournament x

Perquisites

Wellness allowance included in the employee’s contract x

Tickets to a Kitchener Rangers hockey game x

Tickets to a Kitchener Rangers hockey game as part of the national anthem program x

Expenses related to employee receiving tax advice x

Annual or monthly payments to a fitness club x

Acceptance of gifts (i.e tickets, lunch, gift cards, gift baskets) from vendors, community partners

x

Provision of gifts (i.e mug, pen, t-shirt) for vendors, community partners x

Other Expenses

Printer paper or ink cartridges used at home x

Pens, paper, paper clips, pencils, etc. bought by the employee x

Purchase of car charger, AV plug, Bluetooth, etc. for mobile phones x

Ring tones or excessive personal long distance charges on the Boards mobile phone plans x

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Eligible Ineligible

Candy, potato chips or cash gifts, etc. used a student incentives x

Rolling luggage purchased by the employee x

Expenses for Contractors and Other Consultants

Any expense claim not included in the authorized contract with the Board x

Expense claims as disclosed in the authorized contract with the Board x

Appendix B Guideline for Eligible Accommodations

City or Municipality Distance (kms) Eligible Ineligible

Aurora 123 x

Barrie 170 x

Brantford 43 x

Burlington 66 x

Chesley 107 x

Downtown Toronto 105 x

Guelph 25 x

Hamilton 60 x

Hanover 108 x

London 100 x

Mississauga 77 x

Oshawa 152 x

Sarnia 192 x

Seaforth 90 x

St. Catharines 118 x

Welland 139 x

Whitby 151 x

Windsor 286 x

APS 010

Travel, Expenses, Perquisites, Meals and Refreshments Page 15 of 17

Form APS010-01

APS 010

Travel, Expenses, Perquisites, Meals and Refreshments Page 16 of 17

Form APS010-02

Name Amount Conversion Canadian

Rate Equivalent

Foreign Currency obtained: CNY - Chinese Yuan 5,000.00 0.21019 1,050.95

Expenditures: Receipt?

Examples:

Taxi N 24.00 5.04

Taxi N 50.00 10.51

Dinner Y 475.00 99.84

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Total cash expenditures 549.00 115.39

Cash remaining on hand by employee 4,451.00 935.56

Eligible reimbursement to employee (to be included on expense reimbursement request) 115.39

Waterloo Catholic District School Board

International Education Recruitment

Foreign Currency Transaction Log

APS 010

Travel, Expenses, Perquisites, Meals and Refreshments Page 17 of 17

Form APS010-03

Name of Staff Member:

Home Address:

City: Postal Code:

Title/School/ Department:

Estimated

Month Day Year Amount

Signature of Staff Member: Date:

Signature of Immediate Supervisor: Date:

Signature of Chief Financial Officer: Date:

Month Day Year Amount

Sep 6 2017

TOTAL $0.00

Signature of Staff Member: Date:

Signature of Immediate Supervisor: Date:

Signature of Chief Financial Officer: Date:

Notes:

"Pre-Approval" form is to be used prior to expenditures being incurred. All anticipated expenditures associated with the activity should be included.

"Exceptions" form is to be used after expenditures are incurred and claim has been rejected by the Finance Department where reimbursement is still being sought

or where a policy exception is being made prior to Finance Department review and payment processing.

Claims for prior year purchases must reach the Accounting Department by the end of the second week in September of the year following.

Information on this form is collected pursuant to the board’s responsibilities set out in the Education Act, the Broader Public Sector

Accountability Act, 2010 and the Municipal Freedom of Information and Protection of Privacy Act .

Information on this form will be used to administer Employee Expense Reimbursement procedures.

Questions regarding the collection of this information should be directed to Finance@wcdsb.ca

Waterloo Catholic District School Board

Pre-Approval of and Exception to Travel, Expenses, Perquisites, Meals and Refreshments Form

Exception to Travel, Expenses, Perquisites, Meals and Refreshments

Detail any pre-approvals required #1

Details and rationale

Jan 5 2017

Jan 5

1,000.00$

2017

Detail any pre-approvals required #2

1,000.00$

Details and itemized expenses Rationale

Date

Date

Pre-Approval of Travel, Expenses, Perquisites, Meals and Refreshments