435: Employee Expense Claims and Reimbursement
Responsible Administrator: Associate Superintendent Corporate Services
PURPOSE
Sturgeon Public Schools acknowledges that system personnel may incur additional expenses in completing their assigned duties. Employees may be reimbursed for authorized expense claims.
This Administrative Procedure provides a framework of accountability and rules to guide the effective oversight of public resources in the reimbursement and payment of travel, meals, hospitality, and other expenses and allowances not addressed by regulations under the Public Service Act. This Administrative Procedure ensures fair and reasonable practices and that individuals are appropriately reimbursed for costs incurred on Sturgeon Public School Division Business.
Both Claimants and Approvers shall take the following principles into account in determining whether to make claims for and authorize reimbursement and allowances:
- Taxpayer dollars are to be used prudently and responsibly with a focus on accountability and transparency.
- Reasonable effort should be made to ensure incurred expenses are at minimum cost to the Division.
- All claims must support Division business.
- Prior approval to incur expenses is obtained
- Claims should be properly explained and documented, reasonable and appropriate
PROCESS
School system personnel who incur expenses in carrying out their authorized duties shall be reimbursed by the Division upon submission of a properly completed and approved employee expense reimbursement form with such supporting receipts as may be required. Such expenses shall be within budgetary allocations for the specific type of expense.
PROCEDURE
1. General Guidelines:
1.1 The supervisor must approve all expenses incurred with respect to the purchase of goods or services
1.1.1 It is recommended that personal credit cards are not to be used for the purchase of goods and services when a Division purchasing card (P-Card) is available. The use of a Division purchasing card provides tracking capabilities and can assist in negotiating reduced prices for the Division. However, a P-Card should not be used when mileage rates or per diem rates apply.
1.1.2 Employees and supervisors are responsible for ensuring that items paid on P-Cards are not submitted on an AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form.
1.1.3 All purchasing must adhere to Administrative Procedure 425: Purchasing Authority and Procedure.
1.2 The Division will reimburse employees for fair and reasonable travel, accommodation, and subsistence expenses while on approved business
1.3 Employees must submit a completed and approved AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form with supporting documentation, to Accounts Payable personnel in order to be reimbursed
1.4 Reimbursement claims must be supported with appropriate receipts and descriptions, indicating the nature of the expense.
1.4.1 Receipts are to indicate:
1.4.1.1 The vendor
1.4.1.2 A detailed description of the items purchased
1.4.1.3 Contact information of the vendor, including GST Registration number; and
1.4.1.4 If a meal is purchased or hosting is provided for a group meeting, the purpose of the meeting and a list of attendees
1.5 AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form must be submitted within thirty (30) calendar days of the end of the month in which the expense was incurred
1.5.1 Expense claims will be processed with rates in effect at the time of receipt by Accounts Payable personnel.
1.5.2 AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form submitted after thirty (30) calendar days of the end of the month in which the expense was incurred, may be reimbursed, subject to the approval of the Associate Superintendent of Corporate Services or designate.
1.5.3 AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form submitted after September 30 of the current school year, for expenses incurred prior to September 1 of the current school year, will not be reimbursed, unless otherwise approved by the Associate Superintendent of Corporate Services or designate.
1.6 Rates identified in this Administrative Procedure are outlined in the Government of Alberta Travel, Meal and Hospitality Expenses Policy.
1.7 Claims under this Administrative Procedure will be charged to the site budget for which the travel was required. Supervisors shall ensure there is a sufficient budget allocated for travel expenses.
1.8 Employees travelling outside of the province or Canada, on Division business, shall receive prior approval from their immediate supervisor and the Superintendent
2. Accommodations Expenses:
2.1 The Division will reimburse for accommodations as follows:
2.1.1 Accommodation will be reimbursed at cost and must be supported by receipts. Fiscal restraint is to be exercised in accommodation arrangements; or
2.1.2 An allowance of thirty dollars ($30.00) per night will be paid for the use of private accommodation.
3. Meal Expenses:
3.1 Reasonable and appropriate meal expenses may be reimbursed. You may incur a meal expense when you are on Board business and you:
3.1.1 are outside the Division over a normal meal period, or
3.1.2 have prior approval for the expense (e.g. a business meeting within the Division that must occur over a meal period).
3.2 Individual employees are required to use the per diem rates, unless otherwise approved by the Associate Superintendent of Corporate Services:
3.2.1 Breakfast the per diem of $13.00
3.2.2 Lunch the per diem of $18.00
3.2.3 Dinner the per diem of $28.00
3.2.4 The reimbursement for breakfast may be claimed if the employee is away from home prior to 0700 hours; and dinner if the employee does not arrive home until after 1900 hours
3.3 Actual meal receipts can be used while hosting is provided for a group business meeting:
3.3.1 Original, itemized receipts are required, and reimbursement must not exceed the actual amount spent.
3.3.2 The purpose of the meeting and a list of attendees.
3.3.3 Voluntary service tipping is not to exceed eighteen percent (18%) or twenty percent (20%) when there is a group of eight individuals or more.
3.3.4 Alcohol cannot be claimed and will not be reimbursed.
4. Travel & Mileage Expenses
4.1 Reimbursement for expenses incurred through the use of personal vehicles while on business shall be at the Division Kilometre Rate.
4.1.1 A travel allowance for the use of a personal automobile will be paid at a Division rate of $0.57 Per Kilometre travelled as outlined on the Government of Alberta Travel, Meal and Hospitality Expenses Policy. Employees claiming the kilometre rate reimbursement for the use of personal vehicles shall be subject to the following:
4.1.1.1 Employees are responsible for the insurance coverage on their own vehicle, including any cost for additional coverage required for vehicle use while on Division business;
4.1.1.2 Expenses incurred for travel between an employee’s residence and his/her designated workplace will not be reimbursed by the Division; and
4.1.1.3 Travel distances are to be calculated from the employee’s designated workplace, on a return route for any distance more than ten (10) Kilometres. Unless prior approval has been given by the Associate Superintendent Corporate for exceptional circumstance
4.1.1.3.1 Standard per-kilometre distances between schools have been established and are to be applied when seeking reimbursement of approved expenses. Claims shall be calculated as determined year-to-year per AP435: Employee Expense Claims and Reimbursement - Exhibit 1 - Mileage Chart
4.1.1.3.2 If a location is not listed on AP435: Employee Expense Claims and Reimbursement - Exhibit 1 - Mileage Chart, Mileage shall be supported by a Google Map printout of the route taken with the kilometres travelled. The shortest distance available should always be used.
4.1.2 Should employees prefer to use a private vehicle to travel to areas serviced by airlines, they will be paid at the established rate per kilometre or at the cost of the same trip by regular economy airfare plus the cost of ground transportation, whichever is lower. Unless otherwise approved by the Associate Superintendent of Corporate Services or designated for exceptional circumstances.
4.1.3 Should employees prefer to use a rental vehicle to travel instead of their own vehicle, they will be paid at the established rate per kilometre or the cost of the rental vehicle plus operating expenses supported by receipts, whichever is lower.
4.1.3.1 Employees who choose to rent a vehicle must also take the vehicle insurance offered by the rental company for damage and liability.
4.1.4 Parking fees will be reimbursed at cost and must be supported by receipts.
4.1.5 Travel insurance charges for delays, cancellation and lost baggage will be reimbursed at cost, and must be supported by receipts; but will exclude medical insurance as this is provided through employee benefit plans
4.1.6 The purchase of fuel for personal vehicles is not allowed and should not be charged to an employee's division credit card. Mileage rates will be used and applied.
4.2 Employees who are required to travel between schools during the school day are eligible to claim travel allowance following prior approval of their supervisor.
4.3 Employees and Supervisors have a responsibility to create a work schedule that meets student-learning needs and takes into consideration prudent financial decisions.
4.4 On Division professional development days, where the work site is not at the school, the designated site becomes the place of work; therefore, mileage is not eligible to be claimed.
4.5 This Administrative Procedure applies to casual employees who are hired to replace a regular employee with the same assigned duties who are eligible for mileage reimbursement.
4.6 This Administrative Procedure does not apply to employees who accept positions for two regular employees in different schools or assignments with two assigned locations.
References:
Board Policy 2: Role of the Board
Admin Procedure: 425 Purchasing Authority and Procedure
Superintendent of Schools Regulation 98/2019
Government of Alberta Travel, Meal and Hospitality Expenses Policy
AP 435: Employee Expense Claims and Reimbursement - Exhibit 1 - Mileage Chart
AP 435: Employee Expense Claims and Reimbursement - Exhibit 2 - Employee Expense Form
History
2020 Jan 29 Initial Approval
2021 Jan 29 Amended
2024 Mar 20 Amended
2025 Sep 02 Amended
Administrative Procedures IV. Business Administration (Expense Claims)