Managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with these rules. All decisions made under the expense rules should be taken very carefully.
When exercising managerial discretion, the rules on documentation should be followed so the rationale will be included in the claim file.
Approvers are accountable for their decisions, which should be:
When a situation arises and discretion needs to be exercised, approvers should consider whether the request is:
It is the responsibility of both the approver and the claimant to work out appropriate arrangements which would meet the test of being fair and equitable.
Employees are responsible for:
Managers and Regional Managers are responsible for:
Senior Directors are responsible for:
The Senior Director Corporate Services is responsible for:
The CEO is responsible for:
Reasonable and appropriate meal expenses will be reimbursed with original receipts. The rates below are not an allowance, but rather the maximum rates for reimbursement. These rates DO NOT include taxes and gratuities:
Claims must be supported by itemized receipts for the actual meal consumed.
The SW CCAC will not reimburse the cost of alcohol.
Travel may be a regular or occasional aspect of the job requirements for staff. Where travel is required as part of the job within Ontario, it will not require preapproval beyond the normal manager/staff work scheduling process.
The type of travel selected should be the most efficient, safe and economical way to travel.
Car pooling is encouraged. All bus, rail and air travel is coach/economy class.
Air travel requires CEO pre-approval.
When authorized, reimbursement is for single accommodation in a standard room. Reimbursement does not apply to suites, executive floors, or concierge levels.
Hospitality is the provision of food, beverage, accommodation, transportation and other amenities to people who are not engaged to work for the SW CCAC.
Hospitality may be extended in an economical and consistent manner when:
Example Client/Care Giver and Community Engagement expenses
When hospitality is extended as outlined above, prior written approval of the CEO is required.
In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under the rules or in any contract between an organization and a consultant or contractor. They cannot claim or be reimbursed for expenses including :
Reimbursement for allowable expenses can be claimed and reimbursed only when specifically provided for in the contract.
Claimants are required to:
All claims must be submitted on a timely basis, and no later than 5 days following the month in which the expense was incurred.
Expense claims (whether by expense report or credit card) must outline the purpose of the meeting or trip, as well as all participants involved, and their organizations.
In the case of corporate credit card expenditures, receipts should be attached to the invoice when it arrives promptly, so that approval and payment can be made by the due date to avoid late payment charges.
Original approval signatures are required on expense forms and credit card invoices.
The Broader Public Sector Expenses Directive issued by the Management Board of Cabinet effective April 1st, 2011 is available here.