All employees, contract employees, volunteers, students and Board members.
Perquisite (or perk) - refers to a privilege that provides a personal benefit to an individual or to a group of individuals and is not generally available to others.
Geneva Centre for Autism (GCA) ensures that all compensation packages will be in compliance with the Broader Public Sector Accountability Act, 2010 (Part IV.1: Perquisites). The Act sets out provisions for perquisites that are allowable and those that are not.
The Broader Public Sector Perquisite directives states that at no time will GCA provide any of the following perquisites:
These privileges cannot be provided by any means, including:
This directive does not apply to the following:
Geneva Centre for Autism (GCA) employees will not accept any compensation, monetary or other forms of gifts, from recipients of GCA services.
The GCA does not offer perquisites to its employees or appointees
In the event that an employee, board member, volunteer, student, consultant or contractor of GCA incurs a related expense on behalf of the GCA and has been authorized by their supervisor or designate to do so, they will be reimbursed upon the receipt of an official GCA Expense Report form that has been approved by their supervisor or the Chief Executive Officer or designate.
Expenses are to be submitted monthly to the supervisor on properly documented GCA expense reports, supported by original receipts in the fiscal year in which they were incurred.
In addition, the Chief Executive Officer may modify the level of approval upward to a more senior level when authority is assigned to a supervisor. Managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with ministry directives. Policies covering expenses may from time to time be updated in the Collective Agreement.
When a situation arises and discretion needs to be exercised, approvers should consider whether the request is:
Employees required to travel for work purposes and who are authorized to use their own vehicle to do so may be compensated at the fate of $0.42 per kilometre travelled on GCA business (also referred to as “mileage”). See also the GCA’s Vehicle Use Policy.
The GCA will pay a vehicle mileage allowance only for business travel expenses based on a rate established annually or stipulated in the Collective Agreement. Repeat trips from the office to the same off-site location require only the actual mileage of the first trip to be recorded. (Actual odometer readings would be recorded only if there were a second trip out from that off-site location.)
Vehicle mileage allowance when going direct from home rather than the office to an off-site location is calculated as the distance from home to the destination minus the distance it usually takes to get to the office. When returning directly to the home from an off-site destination, distance is calculated as the distance home on this trip minus the distance it usually takes to get home from the office.
Meal expenses related to out-of-town meetings/conferences will be reimbursed up to a daily level as established in the Collective Agreement or as otherwise stipulated. When the out-of-town period is for less than a day, individual meal allowances will prevail, as stipulated in the Collective Agreement or otherwise. "Meal expenses" include food and non-alcoholic beverages. Entertainment of non-employees requires the prior approval of the Chief Executive Officer or designate.
An employee who travels away from their assigned office/location on GCA business is entitled to claim meal expenses up to the limits below, before taxes and tips, as follows:
Itemized supporting receipts are required to claim these expenses. Meal expenses in the USA are in US$ funds.
Eligible expenses included in a composite hotel bill must be broken out into individual items as required by GCA expense form and will be paid based on the prevailing terms of the Collective Agreement or other policy. Travel expenses must be broken out, e.g. Hotels, restaurants, air, etc.
When an employee is authorized to work in the office ten or more hours per day and does not finish work before 7 pm, the employee will provide a meal receipt up to an amount stipulated in the Collective Agreement or otherwise.
In general, the GCA recognizes the following as normal travel expenses:
When an employee is required to spend a large amount of money in the execution of their duties, an expense advance may be provided. The advance must be approved by the employee’s supervisor or designate via a cheque requisition. Finance Department will produce a cheque payable to the employee in the amount of the advance.
The employee must keep all receipt(s) of these expenses and submit an expense report form along with the receipt(s) for the approval to their supervisor or designate.
Any difference between the amount advanced and the amount of approved expenses shall be reimbursed by the GCA (in the case of expenses greater than the advance), or by the employee (in the case of an advance greater than the expenses), by cash or personal cheque at the time the expenses are submitted.
Where an employee is regularly required to incur expense on behalf of the GCA, a limited credit card should be considered as an alternative.
Executives and certain employees with client responsibilities may be required to participate in stakeholder entertainment activities such as meals, social events, golf tournaments and the like for public relations or program delivery purposes. The GCA will reimburse the employee for these expenses.
Employees with Company Credit Cards with Point programs are required to use Company Credit Cards rather than their own personal Point Cards. Employees without Company Credit Cards with Point programs may participate to personal advantage in their own point programs so long as all decisions regarding carriers are made first with due regard to the best available flight prices and times.
The use of rental vehicles may be authorized where, in the opinion of GCA, this method of travel is economical and practical. Reimbursement shall include the cost of insurance paid to the car rental agents. The standard of rental vehicles is mid-size rental vehicles beyond the standard shall be authorized based upon factors such as, but not limited to safety, the needs of the traveller and the bulk or weight of goods transported.
GCA will reimburse staff for public transit travel used for GCA business. Receipts (transfers will be accepted) are required for each trip. Reimbursement will be for the cost of tickets/tokens only.
When an employee makes a purchase on behalf of the GCA from the employee’s own funds, original receipts should be retained and submitted along with an expense report form for reimbursement purposes. Normal authorization procedures should be followed.
All employees who have the authority to enter into contracts and authorize expenses (hereafter referred to as Party).
To provide guidelines for entering into contracts and to establish internal controls over the authorization of expenses.
Geneva Centre for Autism (GCA) shall endeavour to receive value for money when procuring goods, services and consulting services.
An open and transparent competitive process seeks to achieve the best value for the funds expended to meet specific needs and promotes fair dealings and equitable relationships with vendors.
GCA is committed to ensuring compliance with the 25 mandatory requirements set forth in the Broader Public Sector Procurement Directive, including contract law, the laws of competitive processes, privacy legislation, accessibility legislation and any other legislation as may be applicable.
The following dollar thresholds and purchasing authority levels are required for the procurement of goods, services and non-consulting services:
Dollar Threshold Authority Level Up to $500 Supervisor $500 up to and including $5,000 Manager/Director Greater than $5,000 but less than $25,000 Chief Financial Officer $25,000 or greater and approved in budget CEO Greater than $25,000 and not approved in budget Board of Directors
Goods, Non-consulting services
GCA will conduct an open competitive procurement process where the estimated value of procurement of goods or services is $100,000 or more.
For open tender invitations, requirements must be defined properly and clearly so that potential vendors can submit valid and responsive submissions, bids and proposals and the procurement documents must include proposed contract terms and conditions.
Documentation must be maintained which indicates any evaluation process and rationale related to quotation / tender selection.
GCA has segregated at least three of the five functional procurement roles listed below with different departments or with different individuals:
Prior to the commencement of any contract, the agency ensures:
GCA has formally adopted the Ontario Broader Public Sector Supply Chain Code of Ethics.
Goal – To ensure an ethical, professional and accountable BPS supply chain.
Personal Integrity and Professionalism
Individuals involved with Supply Chain Activities must act, and be seen to act, with integrity and professionalism. Honesty, care and due diligence must be integral to all Supply Chain Activities within and between BPS organizations, suppliers and other stakeholders. Respect must be demonstrated for each other and for the environment. Confidential information must be safeguarded. Participants must not engage in any activity that may create, or appear to create, a conflict of interest, such as accepting gifts or favours, providing preferential treatment, or publicly endorsing suppliers or products.
Accountability and Transparency
Supply Chain Activities must be open and accountable. In particular, contracting and purchasing activities must be fair, transparent and conducted with a view to obtaining the best value for public money. All participants must ensure that public sector resources are used in a responsible, efficient and effective manner.
Compliance and Continuous Improvement
Individuals involved with purchasing or other Supply Chain Activities must comply with this Code of Ethics and the laws of Canada and Ontario. Individuals should continuously work to improve supply chain policies and procedures, to improve their supply chain knowledge and skill levels, and to share leading practices.
Payment Processing, Unbudgeted Expenses, Commitment for Disclosure of Obligations
Effective Date: May 28, 2008
Revised Date(s): April 21, 2010/May 24, 2012/March 24, 2014
Approved By: Finance/Audit Committee