To provide guidelines for eligible expenses, limitations, conditions, and procedures for reimbursement of expenses incurred by anyone in the organization making an expense claim. It applies to expenses paid through an OntarioMD (OMD) corporate credit card and to reimbursements for expenses paid directly.
Reimbursement of expenses that are paid from public funds is governed by Ontario's Broader Public Sector Expense Directive in addition to this policy.
The OntarioMD Staff Expense Policy establishes the following:
Consultants and Other Contractors
Procedures for Reimbursement / Making Claims
Approval Process for Claims Submitted
Corporate Credit Cards
Process for Reimbursement of Claims & Lost Cards
This policy is subject to the Delegation of Authority Policy approved by the OntarioMD Board of Directors. The guidelines for expense reimbursement are approved by the Senior Management Group. Any exceptions to this policy are to be referred to the Chief Executive Officer (CEO).
This policy, and other information related to OntarioMD's finances, such as Salary Disclosure, will be posted on the organization's website, www.ontariomd.ca, and available in an online format for stakeholders to download and print.
3. Allowable Expenses
OntarioMD will reimburse reasonable expenses incurred while performing Company business, subject to established approval and authorization procedures and the approved budget.
3.1. General Provisions
- Expenses of a personal nature, including travel to and from work, are not allowable;
- Expenses of spouses or accompanying persons are not allowable except for identified business purposes and on prior approval by the Chief Executive Officer or Chief Administrative Officer (CAO);
- Every reasonable effort should be made to use the organization's normal purchasing procedures.
3.2. Transportation - Automobile
Use of a personal automobile while on OntarioMD business is reimbursable business use and includes:
- Trips from the office to business meetings and associated parking.
- Trips from home to business meetings may be claimed if the claimant normally has no business reason to drive to work; the claimant attends multiple offsite business meetings in one day; or the distance materially exceeds the claimant's normal commute.
- Normal trips to and from the office are not reimbursable.
- All traffic and parking violations are the employee's responsibility.
- The reimbursement rate will be adjusted to keep pace with the Canada Revenue Agency's maximum allowable rate per kilometre for travel, currently set at $0.49/km. The mileage rate covers all operating costs including fuel and a contribution to depreciation.
- No documentation is required, apart from identifying the distance and the purpose of the trip.
The cost of rental cars when required for business purposes will be fully reimbursed:
- Reimbursable costs include fuel, insurance and parking.
- The rental agency's loss/damage insurance option should be chosen unless the rental is to be paid by a premium credit card that includes comparable protection (the OntarioMD credit card is not such a premium card).
- All traffic and parking violations are the employee's responsibility.
- Mileage does not apply to a rental car.
Receipts and vouchers must be provided for all costs.
3.3 Approval for Travel
Travel in Ontario||
Travel in Canada or Continental USA1|
|Board Member||Board Chair||Board Chair|
1 Requires rationale for requesting the travel, forecasted cost and benefit to the organization.
3.4. Other Transportation
Travel by air, rail, taxi or other common carrier while on OntarioMD business will be reimbursable. The claimant is expected to use the most practical and economical means of travel. The maximum reimbursement is limited to economy class and associated ground transportation unless specifically approved by the CEO.
Documentation is to include the carrier's or travel agent's invoice/receipt and the purpose of the trip. Receipts and vouchers must be provided for all costs.
Accommodation is reimbursable only when required during a business trip. The maximum reimbursement is normally limited to the OMA's negotiated corporate rates for a standard room except when such rates are not available within a reasonable distance.
Personal expenses may not be claimed. However, necessary laundry and pressing may be claimed if 3 or more consecutive days of business are required without an opportunity to return home.
Documentation is to include the room account from the hotel, in addition to a credit card slip.
3.6. Meals and Maintenance
OntarioMD will reimburse employees for reasonable meal expenses incurred while performing business for the organization, subject to established approval and authorization procedures and the approved budget, under the following circumstances:
- Generally when travelling or hosting meetings with business contacts over meals;
- While away from the office over a normal meal period and working at least 24 kilometres from the office or home base location.
- Conducting meetings with a business contact where the defined business purpose cannot be met by a standard meeting. Prior approval for a business related meeting is required from employee's direct manager.
- If more than one employee is present, the most senior person must pay.
Reimbursement will not be provided for meals consumed at home or included in the cost of transportation, accommodation, seminars or conferences. Meal expense reimbursement can be for restaurant, prepared food or grocery items consumed for a meal. Original, itemized receipts are required for meal expenses and reimbursement is not to exceed the actual amount spent. Reimbursements for meal expenses are not to exceed meal rates below (see Meal Rate Chart).
Meal rate chart:
Maximum amount including tax and gratuities|
Claims for meals:
- Meal rates are for meals consumed and should not be considered a daily allowance.
- Amounts for meals skipped cannot be combined to enhance the next meal. For example, if you skip breakfast but you eat lunch the maximum amount for lunch will be $15.00 not $25.00.
- Must not exceed $50 per person.
- Exceptions to the above limits may be made where available meal options require higher expenditures. Exceptions require a receipt and must be approved by the employee's direct manager.
- Gratuities are not to exceed 15% and are included in the meal rates.
- Receipts are to be detailed with your name and business purpose.
- The meal expense receipts must indicate the business purpose, date and a list of those included.
- The meal expense claim (via Navision) must indicate the business purpose and date.
Alcohol has a limited role in business meetings and is precluded from reimbursement unless specifically authorized by the CEO or CAO.
3.8. Other Expenses
Other expenses may be reimbursed and approved according to the Delegation of Authority Policy. Every effort should be made to employ OntarioMD's normal procurement procedures rather than using the corporate credit card or an employee's own funds.
Hospitality is the provision of food, beverage, accommodation, transportation and other amenities other than for direct business activities. Examples are office social events, retirement parties, and holiday lunches.
Events where hospitality is provided solely to employees or consultants paid for by public funds are not allowable; in other circumstances hospitality expenses must be approved by the CEO or CAO.
5. Consultants and Other Contractors
Reimbursement of consultants' expenses are limited to the maximums under OntarioMD's expense policies unless specifically approved by the CEO or CAO.
For consultants and other contractors paid for by public funds, hospitality, incidental or food expenses are not reimbursable. This means that they cannot claim for expenses such as meals, snacks, beverages, gratuities, laundry or dry cleaning, valet services, dependent care, home management or personal telephone calls.
6. Procedures for Reimbursement / Making Claims
Claimants are required to:
- Obtain all relevant approvals before expending funds;
- Submit all claims to their supervisor, or in the absence of the supervisor, to that person's supervisor;
- Submit itemized (detailed) receipts;
- For meals, indicate on the claim form the names of the persons dining and reason for the meeting;
- For travel, indicate on the claim form the destination and reason for the trip;
- For missing receipts, provide a written explanation;
- Submit claims within 30 days of incurring expenses;
- Repay any overpayments immediately and without any request from OntarioMD;
- Submit any claims for expenses before leaving the organization, should claimants leave employment with OntarioMD.
Claims are to be submitted to the employee's supervisor using the employee expense form and where available scanned copies attached. Claims will be reimbursed by electronic funds transfer to the employee's bank account.
7. Approval Process for Claims Submitted
Persons approving claims are responsible for ensuring the claims are appropriate, necessarily incurred in the performance of OntarioMD's business, contain appropriate supporting documentation, and coded correctly for accounting purposes. When a situation arises and discretion needs to be exercised, approvers should consider the appropriateness and reasonability of the expenditure, whether reimbursement would be fair and equitable, whether it is properly explained and documented, and whether it would stand up to public scrutiny.
Under no circumstances are employees permitted to approve their own expenses. Expenses incurred by a group may only be claimed by the most senior person present.
8. Corporate Credit Cards
A corporate card may be issued to an employee who has frequently occurring expenses with the approval of that employee's department head and the Chief Executive Officer. Increases in credit limits are authorized in the same way.
Personal expenses may not be charged to an OntarioMD credit card. Employees in possession of a corporate card may not charge business expenses to a personal credit card and then claim for reimbursement.
Employees in possession of a corporate credit card will not be eligible for expense reimbursement if their corporate credit card reporting is in arrears.
9. Process for reimbursement of claims and lost cards:
- Corporate credit card charges are paid by the Company on receipt of the statement from the credit card company.
- OMA Finance staff are responsible for uploading the statement details to Navision.
- Employees are responsible for reviewing the statement, attaching appropriate documentation, coding the expenses for general ledger purposes and submitting the expenses for approval immediately.
- The receipts are to be scanned as attachments to the claim. You are required to retain all original receipts for audit purposes.
Cardholders must notify both the Credit Card Company and OMA Treasury of a lost card or any unauthorized charges to the card.