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Reimbursement of Expenses Policy

Topics
Policy

Hospital employees, contractors, board members, and appointees are reimbursed for approved expenses incurred in the performance of hospital duties.

Procedures

General Provisions

1. The claimant accurately completes and signs the Expense Claim Form (available through the corporate intranet), indicating the expense allocation (i.e. Functional Centre) and business purpose for the expenditure, for amounts over fifty dollars (CAD$50).

2. The claimant completes and signs the Petty Cash Voucher (available through Patient Accounts), indicating the expense allocation and business purpose for the expenditure, for amounts under fifty dollars (CAD$50).

3. Original receipts must be submitted in all cases. Failure to do so will result in the claim being returned to the originator.

4. Expense Claim Forms and Petty Cash Vouchers are submitted for approval by the Manager/Supervisor of the claimant.

5. The approver of the expense report is responsible to ensure all claims are correct, reasonable and in accordance with the expense policy.

6. No individual should approve his or her own expenses, or that of a subordinate that has paid for travel, meals, etc., expensed to the supervisor’s sole benefit.

7. Approved Expense Claim Forms and Petty Cash Vouchers are forwarded to Patient Accounts for reimbursement.

8. All expenses incurred must be submitted within a three-month time period.

 

Travel Expenses
1. All travel outside of Ontario (within North America) must be approved by the Director and all travel outside of North America must be approved by the Vice President.

2. When possible, travel should be approved in advance by a claimant’s manager. Pre-approval should be documented (e.g. email) and attached to the travel claim.

3. Employees are expected to use the most economical mode of transportation whenever possible.

4. For air, rail and bus travel, every effort must be made to book in advance to take advantage of discounted fares.

The original boarding pass or ticket supporting the cost of the travel must be attached to the expense report. Basic economy/coach fares will be paid by the hospital. Any upgrades would be the responsibility of the member of staff. Claimants may participate in frequent flyer programs when flying on hospital business. Any taxable benefit deemed by Canada Revenue Agency to have occurred in relation to a frequent flyer program is the responsibility of the claimant.

5. For use of personal vehicles, reimbursement will be in accordance with the negotiated collective agreement or the approved Kilometer Allowance of 40 cents per kilometer (CAD$0.40/km). This allowance is to cover all costs, including fuel, depreciation, maintenance and insurance. Parking and toll charges will be reimbursed subject to submission of original receipts. The hospital will not reimburse costs of collision and liability coverage. The hospital assumes no financial responsibility for privately owned vehicles other than paying the kilometric rate when used for hospital business. Those driving a personal vehicle on hospital business cannot make claims to the hospital for damages as a result of a collision, with the exception that the hospital’s insurance provided through the Healthcare Insurance Recipricol of Canada (HIROC) is a secondary insurer for motor vehicle accidents while using a personal vehicle for hospital business purposes.

6. When calculating the total kilometers of a trip that originates from the claimant’s home, the normal distance driven to the hospital should be excluded.

7. If an employee chooses to use his/her personal vehicle for travel outside the GTA, the rate of reimbursement is capped at the rate per kilometer times the kilometers driven, or the commercial air, rail or bus fare, plus local transportation as required, whichever is less. The supporting documentation must include the commercially available option pricing. This must be approved in advance by the employee’s supervisor.

8. For use of rental vehicles for traveling outside of GTA, if more economical than use of a personal vehicle or other modes of transportation, reimbursement will be for rental of compact or mid-size vehicle. Consideration may be given for a car rental upgrade based on the number of passengers, weather conditions and for other safety reasons. However, all luxury and sports car rentals are prohibited. Collision and liability insurance offered by the car rental companies must be purchased. Rental cars must be refuelled before returning to avoid extra charges. Receipts for gasoline purchases, parking lot charges and applicable bridge or highway tolls must be submitted with expense reports.

9. The use of toll highways, including but not limited to Highway 407 (ETR), should be restricted where possible, and reimbursement for the use of such routes are subject to supervisor approval.

10. The use of taxis is based on the discretion of the individual and his/her Manager/Supervisor when other modes of transportation are not practical. This may include situations requiring transportation between stations or airports and the hospital; situations requiring transportation between stations or airports and a staff member’s home; transportation from the hospital to home well after normal work hours where other forms of transportation (including public transit) are unavailable or are determined to be unreasonable; transportation home from a staff event, or an event supporting hospital business.

11. Public transportation expenses should be claimed using the Petty Cash Voucher and no receipt is required for submission of expenses related to Toronto Transit Commission (TTC) travel costs.

12. Where a number of staff members are attending the same function, shared travel should be considered where possible.

13. Any travel advance should be deducted from the claim by the claimant when submitting for additional
reimbursement. If the travel advance exceeds the actual expenses incurred, reimbursement is due to the hospital within thirty (30) days of the event and the employees cheque/cash will be paid to the hospital cashier and must be accompanied by an approved expense report with original receipts for costs incurred.

14. Travel with others who are not hospital employees, board members, contractors or appointees(i.e. spouse), including meals and cancellation fees, are not covered and must be paid for by the staff member.

15. When personal travel is combined with business travel, the staff member will be reimbursed for only the business portion of the trip at the lowest available fare. Mileage reimbursement is based on the shortest route between the hospital and the business event/station/airport, or the employee’s home and the business event/station/airport, whichever is shorter.

16. In the event that travel is cancelled, any travel expenses that have been reimbursed to the staff member by the carrier, including but not limited to the cost of train or flight tickets, must be reimbursed to the hospital within thirty (30) days of such cancellation.

 

Accommodation Expenses

1. Reasonable accommodation expenses (including one long distance telephone call home per day) where overnight accommodation is required are allowable if pre-approved by Manager/Supervisor.

2. The accommodation chosen should be the most economical and advantageous (generally a standard quality hotel room) to the conduct of Hospital business. No reimbursement will be made for additional costs related to upgrade to a suite, executive floor, or concierge level.

3. The actual cost of a single occupancy room will be allowed with receipts in support of all such expenses and must show the place, date and number of days or part days and the rate per day for single occupancy.

4. Standard tips and gratuities are reimbursable, but should be documented on the expense report.

5. While travelling on hospital business, additional business expenses not otherwise covered will be reimbursed, such as computer access charges, photocopying, word processing services, facsimile transmissions, internet connections, rental and transportation of necessary office equipment, provided the charges incurred are reasonable and related to hospital business.

6. The hospital expects discretion to be applied with any expenses incurred and reserves the right to limit
reimbursement to reasonable costs.

 

Meal/Promotional Expenses

1. The Hospital supports promotional/networking activities on behalf of the Hospital if it is directly related to the employee’s position. Reasonable expenses incurred by Management will be reimbursed for the occasional entertainment of business contacts.

2. All expenses must be supported in detail (i.e. description of W5 – who, what, where, when, why) with matching itemized receipts when submitting the expense report. Reasonable gratuities (normally between ten (10) and twenty (20) percent) will be reimbursed.

3. Meals will be reimbursed according to actual expenditure and supported by original receipts, on Hospital business, or attending hospital-related conferences or education sessions:

4. Meals may be reimbursed when employees work overtime, as pre-approved.

5. No reimbursement shall be made for meals consumed at home prior to departure or on return, or for meals included in the cost of transportation, accommodation, seminars and/or conferences.

6. When a staff member is authorized to pay for meals of others, expense reports must include a brief explanation of the event and a list of those in attendance. The highest ranking member of staff must pay for the meal expenditures.

7. Costs incurred for alcoholic beverages are not reimbursable and staff are required to ask the restaurant for a separate invoice when having alcohol with their meals. Consumption of alcoholic beverages during an event supporting hospital business is a reimbursable cost that must be approved by the President and Chief Executive Officer (or their delegate), Board Chair (or their delegate), a Vice President (or their delegate), or an appropriate supervisor/manager prior to the date of the event.

 

Corporate Credit Card Expenses
1. Corporate Credit Cards are issued and retracted at the discretion of the President and CEO.

2. Corporate Credit Card statements must be approved by the Manager/Supervisor of the cardholder and submitted to Accounts Payable supported in detail (i.e. description of W5) with matching receipts.

 

Miscellaneous
1. All other expenses (including conferences/seminars, etc.) follow the guidelines set under General Provisions.

 

Consultant Expenses
1. Consultants are not considered staff and therefore are not eligible for reimbursement of expenses under this policy.

2. The contract between the hospital and the consultant must clearly specify any and all reimbursable expenses. Consultants should seek reimbursement only for expenses explicitly agreed to by the consultant and the hospital and as detailed in the consultant’s contract. In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under these expense reimbursement rules or in any contract between the hospital and a consultant or contractor. Therefore, a consultant cannot claim or be reimbursed for such expenses, including: meals, snacks and beverages; gratuities; laundry or dry cleaning; valet services; dependant care; home management; and personal telephone calls

 

Personal Expenses
1. Generally, expenses of a personal nature will not be reimbursed. Such expenses include but are not limited to expenses for:

 

Last updated: June 29, 2011