EXPENSE REIMBURSEMENT & REQUEST FOR CHEQUES

Background

The District expects transparency and accountability for all financial transactions recorded in the District. It is imperative that these transactions are appropriately substantiated and meet the expectations of the yearly financial statement audit.

Procedures

1. Before an expense reimbursement to an employee can be paid, the District expects independent evidence to support the claim to be provided. Authorization of the supported claim by the employee’s Supervisor indicating the reimbursement is in accordance with all Division procedures must also be obtained.
2. Travel and related expenses incurred by District personnel will be reimbursed as follows:
   1. Per Diem:
      1. The per diem allowance shall be consistent with Policy 9 - Board Operations.
      2. These allowances will be paid in US Funds when incurred in the United States of America.
   2. International Travel:
      1. Travel to international locations may result in costs that are higher than established per diem amounts for Canadian travel. All reasonable business travel costs will be reimbursed.
      2. International Student Program (SISP) travel expenses will be reviewed and approved by either the Secretary-Treasurer or Superintendent.
      3. For the purposes of this Administrative Procedure, travel to international locations is defined as travel outside of Canada and the United States.
   3. Lodging
      1. When selecting lodging, District personnel will consult and use either British Columbia Government approved accommodation or accommodation at an equivalent or lower cost unless there are extenuating circumstances approved by a Supervisor. All overnight accommodation on District business is to be charged directly to the District if possible, less any personal calls or items charged.  When it is necessary for the claimant to pay for lodging, a receipt is required to support reimbursement.
   4. Mileage Rates:
      1. District personnel will be reimbursed at the rates noted below.  The maximum amount claimable is limited to the cost of economy airfare between points travelled, when air transportation is available and practical.
      2. Reimbursement rate will be consistent with the rate established in Policy 9 - Board Operations.
   5. Travel Costs:
      1. Whenever possible travel arrangements are to be made through and billed directly to the District Office and are to be booked in advance so as to take advantage of any fare reductions that are available. Arrangements are to be structured such that any benefits that accrue from group bookings (for example, loyalty points or free travel benefits) go to the District.
      2. BC Government corporate supply arrangements open to Districts (for example for rental cars) are to be used where economical.
      3. When the claimant pays transportation costs, the amount paid may be claimed provided receipts or tickets are attached to the claim form.
   6. Incidental Expenses:
      1. Parking, taxi fares, telephone calls, ferry fares, etc., will be paid for by the District when those expenses are necessary for District business and when supported by receipts.  Expenses under $5.00 will be reimbursed provided a short description of items is included on the claim form.
   7. Travel Advances:
      1. A travel advance, in an amount not exceeding the estimated expenses to be incurred, may be made on request.  To clear the outstanding advance, the claim form together with applicable receipts is to be forwarded to the Director of Finance for processing within seven days of the completion of the business or journey.
3. Expense Reimbursement
   1. For claims made on District Travel and Pro-D Expense Claim Forms as well as Miscellaneous Expense Claim Forms, original receipts must be provided unless specifically excluded.
      1. purchase receipts are required, and must indicate the date of purchase, the item purchased, the amount of the purchase and any applicable taxes.
      2. card or debit card slips are not sufficient. Credit card statements are also not sufficient.
      3. The claimant’s signature must be on the Expense Claim Form.
   2. Approval for payment by the employee’s Supervisor is indication to the District that an agreement for this reimbursement has previously been given to the employee and that this and any other Administrative Procedure relating to expense claims have been followed.
      1. Supervisor approval is required on the Claim Form and must be evidenced by an original signature.
   3. It is the responsibility of the Supervisor to ensure that the appropriate general ledger code is provided on the claim form.
   4. In the extraordinary circumstance that an original receipt cannot be provided, alternative documentation detailing the purchase must be provided.
4. Request for Cheque
   1. For cheque requests that are made on Request for Cheque forms, support documentation must be provided.
      1. Support may include an invoice, or a summary of items purchased/ services provided, the date, and the cost. 
      2. If the cheque is to be written to an individual for services provided, a Social Insurance Number and address must be included for tax purposes.
   2. Approval for payment by the Principal is indication to the District that an agreement for this payment has previously been given and that this and any other Administrative Procedure relating to payment has been followed.
      1. Principal approval is required on the Request for Cheque form and must be evidenced by an original signature.
   3. It is the responsibility of the Principal to ensure that the appropriate general ledger code is provided on the Request for Cheque form.
   4. In the extraordinary circumstance that original supporting documentation cannot be provided, alternative documentation detailing the request must be provided.