Capital Health Employee Expense Claims and Hosting Guidelines

7/31/2019 Capital Health Employee Expense Claims and Hosting Guidelines

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Directive Name: Employee Expense Claims and Hosting Guidelines Page 1 of 4Date Issued: November 2005Originator: Finance and Administration

CorporateAdministrative

Directive

Directive Name: Employee Expense Claimsand Hosting Guidelines Number: 4.4.3

Date Approved: September 19, 2005 Approved By:

President Capital HealthPurpose

To provide guidelines to Capital Health employees around reimbursement of personalexpenses incurred while conducting Capital Health business.

To outline the expectations and guidelines that must be followed when Capital Healthemployees host a hospitality function (See definition at the end of policy).

ScopeThis directive applies to all Capital Health employees incurring expenses on behalf of CapitalHealth.

Policy

Employees are expected to exercise prudence and act in the best interest of Capital Healthwhen incurring expenses. Only expenses required for Capital Health business up to the actualexpense incurred will be reimbursed.


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Principles:Employee Expense Claims

1. It is expected that expenses incurred by employees shall be restricted to situations whereCapital Health cannot practically incur the expenses directly. Employee expense claimsshould not be used for minor equipment, software or other such purchases.

2. Miscellaneous items such as fines, penalties, property damage, money lost etc. caused byemployees, are non-allowable expenses.

3. Employee expense claims for reimbursement must be reasonable in the circumstances.Person approving the expense claim is responsible for ensuring that the expenses arereasonable in the circumstances. Unreasonable expense claims shall be disallowed orreduced appropriately.

4. Employee expense claims shall be approved in accordance with Corporate AdministrativeDirective 4.4.1 - Delegation of Signing Authorities.

5. Employees authorized to approve expense claims shall not approve claims that maypersonally benefit them, claims of related employees or claims of subordinates that include

their own expenses (i.e. meals). Another authorized person, at the next higher authoritymust approve such claims.

6. Submission of non-business personal claims for reimbursement and submission of thesame expense for multiple reimbursement or claiming more than the amount incurred willresult in disciplinary action.

7. Employee expense claim shall be approved only when:

supported by original receipts or a copy as certified by the approver;

meal expenses supported by restaurant receipts (not just credit card receipts) andinformation on either the names of the individuals or the organization whoserepresentatives attended the lunch/dinner meeting;

there is evidence that goods or services have been received; employee has not previously claimed and been paid for the same goods or services;

and there is evidence that procurements comply with Capital Health procurement and

other related policies.

8. The approver shall initial the individual items within expense claims that are not supportedby original invoices or do not have all the required supporting documents to indicateapproval without support. Expense Claims approved by the President and CEO or herdesignate or other persons designated by the Executive Vice President and Chief FinancialOfficer will be considered approved in full and will not require approval at the individual itemlevel. In addition unsupported expense claims over $1,000 shall require the approval of the

appropriate COO/VP or equivalent (Level 4 as per Corporate Admin Directive Delegationof Signing Authorities). Expense claims over $1,000 not supported by the requireddocuments for individuals without a next higher level of signing authority, shall be approvedby the Executive Vice President and Chief Financial Officer.

9. Individuals who knowingly approve incorrect claims will be subject to disciplinary action.

10. Payments to employees that are subsequently determined not to be in compliance with thispolicy will be recovered from the employee that was reimbursed.


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Hosting Guidelines:

1. Hospitality, extended on the behalf of Capital Health, shall be accomplished in the mosteconomical and appropriate manner. Pre-approval from VP/COO or equivalent (Level 4) isrequired if circumstances warrant any deviation from this policy.

2. Hospitality may be extended when employees participate in departmental meetings to planprogram-oriented work, advisory committee meetings, etc. Hospitality should not be paid forin regards to meetings of close colleagues working together on a regular basis. However,meals provided during meetings are allowable provided these are reasonable.

3. Hospitality may be extended to Non Capital Health employees, under the followingcircumstances:

(a) when discussions of organizational importance are held with persons who are notCapital Health employees, including interviews with persons who are beingconsidered for recruitment into the organization, members of the government,industry, public interest groups, unions, seminars, or other events/meetings as maybe determined by COO/VP or equivalent (Level 4);

(b) when Capital Health sponsors formal conferences, (as defined in the StaffDevelopment Policy), and other government, health, and business groups are

represented;(c) when a person who is not a Capital Health employee renders services without

remuneration; or(d) when an event (e.g. opening of a major Capital Health project) takes place attended

by distinguished members of government, private sector, or both.(e) With pre approval from COO/VP or equivalent (Level 4), hospitality may take on

other forms.

4. The following are guidelines for selection of location to host a hospitality function:(a) All centers and departments must first use Capital Health owned facilities when they

are appropriate and available.(b) Off site facilities should be chosen based on their cost effectiveness. This means

that the facility costs should be competitive with other off site facilities that canaccommodate the type of engagement undertaken.

(c) Private residences require prior approval from VP/COO or equivalent (Level 4).

5. Hosting expenses require the following pre-authorization: Claims over $1,000 - approval of the appropriate COO/VP or equivalent (Level 4). Claims over $10,000 - approval of the appropriate COO/VP or equivalent (Level 4)

and President (Level 2).

Definitions:

Hospitality Function - the provision of a reception/meeting offering refreshments, meals andsometimes entertainment to guests and staff.


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CorporateAdministrative

Procedure

Procedure Name: Employee Expense Claims andHosting Guidelines Number: 4.4.3

Directive Reference: Employee Expense Claims and Hosting Guidelines

Date Approved: September 19, 2005

1. Accounts Payable will process employee claims upon submission of an Employee Expenseand Travel Claim form that is properly completed in accordance with this and other relevant

Capital Health policies.2. In the employees absence, the Claim Form may be prepared by the employees supervisor

and authorized by another employee with the appropriate signing authority.

3. All original receipts (including restaurant receipts) must accompany Claim Forms sent toAccounts Payable. If required, Accounts Payable will return original receipts back to thedepartment after processing.

4. Claim Forms should be forwarded directly to Accounts Payable by the authorizer in order toprevent unauthorized changes to the forms.

5. The expense should be coded based on the type of expense, as per approved chart ofaccounts, and not according to the budget availability.

6. Claims should be submitted in the fiscal year that they have been incurred.

7. Accounts Payable will initiate payment when the cumulative amount owing exceeds $15CDN or $10 US except that on employment termination all amounts owing will be paid to theindividual.

ReferencesCorporate Administrative Directive 4.4.1 Delegation of Signing AuthorityHuman Resources Policy 9.02 Travel Expenses

Documents

Capital Health Employee Expense Claims and Hosting Guidelines