Central East CCAC Expense Policy

Travel, Meals and Hospitality

The Central East CCAC is bound by the Broader Public Sector Expenses Directive issued by Management Board of Cabinet effective April 1, 2011.  Accordingly, the Central East CCAC has established expense policies  applicable to Board Members, employees and consultants and contractors engaged by the organization, providing consulting or other services.  The expense policy applies to travel, meal and hospitality expenses.

The policy is based on the following four key principles:

A) Accountability
The CCAC is accountable for public funds used to reimburse travel, meal and hospitality expenses.  All expenses support business objectives.
 
B) Transparency
The CCAC is transparent to all stakeholders.  The policy for incurring and reimbursing travel, meal and hospitality expenses are clear, easily understood, and available to the public.
 
C) Value for Money
Taxpayer dollars are used prudently and responsibly.  Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety.
 
D) Fairness
Legitimate authorized expenses incurred during the course of the business of the CCAC are reimbursed. 
 

Key elements of the expense policy are:

Accountability Framework
The expense policy includes an accountability framework to ensure that there is appropriate governance, and that everyone understands the authority for approvals.  
 
Alcohol
The expense policy provides direction on the circumstances in which alcohol can be claimed and reimbursed.  The policy is specific as to the process for obtaining approval for the use of alcohol, and for approving a claim for reimbursement. 
 
Hospitality
Hospitality is the provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not engaged to work for the CCAC.

The expenses policy provides direction on hospitality events.
 
Documentation
The expense policy specifies that good record-keeping practices be maintained for verification and audit purposes.
 
Consultants and Other Contractors
The expense policy provides direction on the circumstances in which a consultant or contractor can claim and be reimbursed for expenses.  The policy sets out what is an allowable expense.
 
In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under the policy or in any contract between the CCAC and a consultant or contractor.  The expense policy provides direction that reimbursement for allowable expenses can be claimed and reimbursed only when the contract specifically provides for it.   
 
Individuals Making Claims (Claimants)
Claimants are required in the expense policy to:
- obtain all appropriate approvals before incurring expenses; 
- submit original, itemized receipts with all claims;
- submit claims within a specified timeframe;
- if the information above is not available or is not possible, submit a written explanation with the claim to provide the approver with adequate information for decision-making;
- repay any overpayments – it is considered a debt owing to the organization;
- if leaving employment, submit any claims for expenses before leaving the CCAC.
 
Individuals Approving Claims (Approvers)
Approvers are prohibited in the expense policy from approving their own expenses, and the policy notes that expenses for a group can only be claimed by the most senior person present –  expenses cannot be claimed by an individual that are incurred by his/her approver.
 
Approvers are required in the expense policy to:
- provide approval only for expenses that were necessarily incurred in the performance of CCAC business;
- provide approval only for claims that include all appropriate documentation  
 
 
The expense policy for the Central East CCAC are available here.

The Broader Public Sector Expenses Directive issued by Management Board of Cabinet effective April 1, 2011 is available here.