Board Policies & Administrative Procedures

Administrative Procedure 513: REIMBURSEMENT OF EXPENSES

Background

It is recognized that on occasion, staff members will be required to incur expenses as a result of work-related activities. Staff members incurring such expenses shall be reimbursed in accordance with the following procedures.

Procedures

In order to facilitate the reimbursement of staff expenses, all travel claims are due monthly and must be submitted on the Division expense claim form within thirty (30) calendar days after the expenses have been incurred.
Authorization of Travel
1. Travel may be authorized when it is determined that the purpose for travel cannot be adequately met through correspondence, telephone or electronic communications.
2. Air travel may be authorized by the immediate supervisor of the employee when the matter is urgent or is necessary to utilize time efficiently.
3. Car rentals require prior approval by the immediate supervisor of the employee.
Accommodation and Meals
1. When an employee is required to travel on Division business expenses may be claimed in accordance with the reimbursement rates established by the Board.
  1. Reimbursement up to a maximum established by the Board plus applicable tax, per night for receipted accommodation.
  2. The Superintendent may authorize payment of amounts in excess of the maximum established by the Board upon review of extenuating circumstances. These over-expenditures will be reported to the Board as information.
  3. Un-receipted claims will be reimbursed at a rate established by the Board.
2. Reimbursement for meals shall be at the rates established by the Board.
Transportation
1. An employee who travels on Division business may claim the following expenses provided receipts are submitted:
  1. Bus fare.
  2. Taxi fare.
  3. Parking charges.
  4. Airfare.
  5. Excess baggage charges where extra equipment is required because of the duties being performed.
  6. Charges for official phone calls with receipts attached to the claim.
  7. Automobile rentals, if prior approval for rental has been obtained from the immediate Supervisor.
  8. Travel insurance when travelling outside of Canada.
2. The Superintendent may authorize paying amounts for items not stated in
  Items in clauses 4.1.1 to 4.1.8 upon review of extenuating circumstances.
Out of Province Travel
1. The allowance pursuant to clause 4.1 may apply for travel outside the province of Alberta or outside Canada.
2. Travel must be approved by the Superintendent prior to travelling.
3. Reimbursement will be provided in Canadian dollars.
Mileage
1. Employees are expected to arrive each day at the designated location of work at their own expense.
2. Whenever the Division provides transportation, no reimbursement shall be made for the use of a private vehicle.
3. Where transportation is not provided by the Division the following shall apply:
  1. The rate shall be the same as determined annually by the Board in Board Policy 7.
  2. The Division reserves the right to pay for only one (1) vehicle unless the number of staff invited exceeds the passenger limit.
  3. Mileage expenses shall be paid for the lesser of the return distance from the staff member’s school or home, and the meeting site.
Hospitality and Community Relations Expenditures
1. The Division will pay expenses necessarily incurred during the course of participating in community relations, hosting of guests, working meetings, or maintaining teamwork and morale within a working group.
  1. The Superintendent, Assistant Superintendent(s), and Secretary-Treasurer may claim hospitality expenses for working meeting expenses and hosting or community relations expenses.
    1. Working meeting expenses are expenses incurred for Non-alcoholic beverages and/or reasonable meals ordered for Division Employees during meetings which involve the conduct of Division business. Working meeting expenses also include expenses incurred for luncheon or dinner meetings involving managers, staff or established Division committees for the purpose of maintaining teamwork and morale.
    2. Hosting or community relations expenses are incurred where department managers host guests not employed by the Division and hospitality is necessary or desirable as a matter of courtesy or to facilitate the conduct of Division business.
  2. Documentation is to include:
    1. The business purpose of the expenses,
    2. The names of persons involved, and
    3. Include receipts for items purchased and the cost of meals and beverages, including a gratuity to a maximum of fifteen percent (15%) of the cost of the meal, and GST of five percent (5%).
Public Disclosure of Information
1. Expense reports for the Superintendent and the Secretary-Treasurer will be publicly accessible on a quarterly basis as follows:
  1. September – November
  2. December – February
  3. March-May
  4. June – August
    within thirty (30) days after the end of a quarter for which a report must be disclosed.
2. Information that would normally be withheld under the Freedom of Information and Protection of Privacy Act (FOIP), such as personal information, must be redacted from the supporting documentation and will not be publicly disclosed.
3. Expense reports must, at a minimum, include the following information:
  1. The name of the individual,
  2. The position of the individual,
  3. The reporting period,
  4. The total amount of each individuals expenses for the reporting period.
4. The expensed item will be categorized in the following categories:
  1. Travel/Hotel/Meals,
  2. Phone,
  3. Other.
5. Expenses must be attributable, meaning that expenses incurred by one individual on behalf of another must be attributable for disclosure purposes to the individual for whom those expenses are incurred.

Forms

Travel and Expense Form

Reference

Section 33,52,53,68,196,197,204,222,225 Education Act

Section 248L, Canada Tax Act

Approved: April 11, 1995

Amended: March 5, 2008; April 1, 2014; August 21, 2018

Last Updated: November 13, 2019