HomeMy WebLinkAboutP 039 FIN - Expense Policy
POLICY P 039 FIN
TITLE: EXPENSE POLICY
Date Authorized: 26 April 2016
Last Revised: 20 May 2025 (Tier 1 Minor Housekeeping Edits)
Last Reviewed: 26 April 2016
COMMITMENT TO INDIGENOUS RIGHTS, HUMAN RIGHTS, AND EQUITY
The Board recognizes its responsibility to ensure that OCDSB policies and procedures promote and
protect Indigenous, equity, and human rights and to seek to address and eliminate racism and
structural and systemic barriers for students, staff, and community.
1.0 RATIONALE
To provide accountable and transparent parameters for and limitations on expenses incurred
by employees, trustees and other authorized individuals in the course of undertaking their
duties.
1.0 DEFINITIONS
Please refer to Appendix A for a full list of definitions used in this policy.
2.0 GUIDING PRINCIPLES
3.1 The Board recognizes that effective financial practices are essential to its operation.
3.2 The Board values accountability and recognizes its responsibility to ensure public funds
are used prudently and responsibly.
3.3 Legitimate authorized expenses incurred during the course of District business shall be
reimbursed.
3.4 The rules for incurring and reimbursing travel, meal, and hospitality expenses shall be
clear, easily understood and available to the public.
3.0 SPECIFIC DIRECTIVES
4.1 This policy shall apply to all Ottawa-Carleton District School Board employees, trustees,
or other individuals authorized by the District, including consultants/contractors
contracted by the District who will be making an expense claim.
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4.2 The District shall reimburse the costs for travel, meals, kilometrage, accommodation
expenses and/or other business expenses that are necessary and economically
incurred while on approved District business.
4.3 All persons submitting and/or approving expense claims shall comply with the principles
and requirements set out in this policy, shall be accountable for their decisions, and
shall be subject to good judgement, and knowledge of the situation.
4.4 Prior approval for travel and authorization for payment shall be as follows:
a) All staff travel requires the site manager/principal’s approval.
b) Manager/principal travel requires the Superintendent’s approval.
c) Superintendent travel requires the Director ’s approval.
d) Director’s travel requires the Chair of the Board’s approval.
4.5 Trustee travel expense claims require authorization for payment from the Chair of the
Board.
4.6 The Chair of the Board’s travel expense claims require the Director of Education’s
recommendation for payment after the Associate Director of Education, Business, has
certified that the expense claim meets the requirements of Board policy.
4.7 If the nature of the expense requires the exercise of discretion, a written explanation of
the rationale shall be approved by the next highest level of authority and shall be
attached to the expense claim. Approvers shall consider whether the request is:
a) Able to stand up to scrutiny by auditors and members of the public;
b) Properly explained and documented;
c) Fair and equitable; and
d) Reasonable and appropriate.
4.8 In some instances, where negotiated in contracts, consultants and other contractors will
be reimbursed for reasonable travel and accommodation expenses, but shall not be
reimbursed for any hospitality, incidental, or food expenses.
4.9 Reimbursement for kilometrage incurred for travel to undertake activities related to the
duties of the claimant will be at a rate based on an annual formula derived from
information received from the coterminous school boards, the City of Ottawa,
neighbouring school boards, and federal and provincial governments.
4.10 For travel outside the City of Ottawa while on official Board business, expenses incurred
should be the most economical means of travel and at the prescribed meal rates.
4.11 The District will not reimburse expenses that are not in compliance with this policy.
4.12 Good record-keeping practices shall be maintained for verification and audit.
4.13 The Director of Education shall have the authority to establish additional rules regarding
expenses that are consistent with this policy.
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6.0 APPENDICES
Appendix A: Policy Definitions
6.1 REFERENCE DOCUMENTS
Broader Public Sector Accountability Act, 2010
Broader Public Sector Expenses Directive, April 2011
OCDSB Policy P 007 FIN - Signing Authority and Spending Control
OCDSB Procedure PR 502 FIN - Spending Authorization and Control
OCDSB Procedure PR 529 FIN - Expense Procedure
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APPENDIX A: POLICY DEFINITIONS
In this policy,
Approver refers to an individual with authority to approve expense claims.
Board refers to the Board of Trustees.
Consultants and Contractors refers to individuals or entities, under contract to the OCDSB,
providing consulting or other services.
District refers to the Ottawa-Carleton District School Board (OCDSB).
Expense refers to an expenditure, including kilometrage costs, that is incurred on behalf of the
District and/or in undertaking work duties for the District.
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