Financial Policy

Geneva Centre for Autism Perquisites

Scope:

All employees, contract employees, volunteers, students and Board members.

Definition:

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.

Policy:

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:

• Club memberships for personal recreation or socializing purposes, such as fitness clubs, golf clubs or social clubs
• Seasons tickets to cultural or sporting events
• Clothing allowances not related to health and safety or special job requirements
• Access to private health clinics – medical services outside those provided by the provincial health care system or by the employer’s group insured benefit plans
• Professional advisory services for personal matters, such as tax or estate planning

These privileges cannot be provided by any means, including:

• An offer of employment letter, as a promise of a benefit
• An employment contract
• A reimbursement of an expense

This directive does not apply to the following:

• Provisions of collective agreements
• Insured benefits
• Items generally available on a non-discriminatory basis for all or most employees (e.g. an employee assistance program, pension plans)
• Health and safety requirements (e.g. provision of work boots)
• Employment accommodations made for human rights and/or accessibility considerations (e.g. special workstations, work hours, religious holidays)
• Expenses covered under an GCA’s rules on travel, meals and hospitality (established in accordance with the BPS Expenses Directive)

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

Travel Expense Claims

Scope:

All employees, contract employees, volunteers, students and Board members.

Policy:

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:

• Able to stand up to scrutiny by auditors
• Properly explained and documented
• Fair and equitable
• Reasonable and appropriate

Geneva Centre for Autism Procedures

Mileage Expenses

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

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. 

Travel away from the GCA

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:

10. a) Breakfast - $10.00
11. b) Lunch - $15.00
12. c) Dinner - $25.00

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.

Extended work days

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.

Allowable Travel Expenses

In general, the GCA recognizes the following as normal travel expenses:

1. Economy class return air fares/train or bus tickets to the city of destination or if the estimated costs are expected to be less, a rental car for travel to the city of destination
2. Taxi fares to and from destinations within a city and associated tips or, if the estimated costs are expected to be less, a rental car in the destination city
3. Tips not to exceed 15%, before tax
4. Airport fees, such as luggage fees
5. Lodging in the city of destination
6. Personal meals and associated tips
7. Telephone calls home of a reasonable duration, telephone calls to the office and telephone calls with clients or business contacts
8. Parking and gasoline charges in the case where a rental car has been deemed appropriate
9. Minor miscellaneous expenses which would not otherwise be incurred by the employee such as tips in a hotel, or public transportation costs

In general, the GCA does not reimburse unless prior approval has been granted by the Chief Executive Officer or designate:

1. Entertainment in the city of destination
2. Alcoholic purchases
3. Upgrades to higher classes of service for air or train travel
4. Fines for traffic or parking violations
5. Personal items of any nature including clothing or toiletries
6. Additional expenses related to travelling with a spouse or other guest
7. Fees for personal excess baggage or baggage handling

Documentation of Travel Expenses

1. The GCA expects all receipts to be retained and submitted with an Expense Report, with the company credit card receipt if applicable. All itemized receipts should indicate the nature of the expense, the date, the location and the client or staff on whose business it was incurred.
2. HST should be identified for all expenses on which it was incurred.
3. Only receipts which have been approved by the employee’s supervisor or designate will be reimbursed.
4. Expenses for which a receipt has been lost or misplaced will be reimbursed only at the discretion of the employee’s supervisor or designate and are subject to review by the Finance Department and the Chief Executive Officer.

Expense Advances

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.

Exceptional Entertainment Expenditures

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.

Credit Card Points

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.

Vehicle Rental

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.

Public Transit Travel

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.

Out-of-Pocket Expenses

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. 

Purchasing & Procurement

SCOPE:

All employees who have the authority to enter into contracts and authorize expenses (hereafter referred to as Party).

POLICY:

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.

Broader Public Sector Procurement Directive

PROCEDURES:

• The Board of Directors authorizes the annual expenses of the agency by approving the annual budget. For any purchases not incorporated into the fiscal budget, the Board of Directors delegate’s authorization responsibility to the Chief Executive Officer (CEO). However, the Board of Directors shall be informed of major purchases that have the potential to affect the direction or financial results of the agency. The Board requires the CEO to obtain Board authorization for purchase commitments (individual purchase orders or supplier contracts) longer than 2 years or greater than $25,000.
• It is the responsibility of the Party involved in the purchase and reimbursement of goods and services to ensure compliance with this policy and procedure. Finance Department is responsible for verifying that the amount requested is supported by the attached documents and that the signature is the appropriate signing authority.
• The Supervisor/Manager/Director of the department the expense is related to approves the requisition. Special authorization is required if the amount of the requisition is over a certain limit or an unbudgeted expense. Only individuals with the appropriate level of authority are able to approve the cheque requisition.
• Any purchase in excess of budget - refer to Policy – Unbudgeted Expenses.

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.

  Consulting Services

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.

SEGREGATION OF DUTIES:

GCA has segregated at least three of the five functional procurement roles listed below with different departments or with different individuals:

• Requisition
• Budgeting
• Commitment
• Receipt
• Payment

RESPONSIBILITY:

Prior to the commencement of any contract, the agency ensures:

• Contracts are entered into when there is an advantage to the agency by doing so.
• A full range of potential arrangements is investigated before entering into an exclusive contract.
• Legal assistance or advice is obtained if necessary for any non-standard clauses.
• All contracts entered into by the agency are reviewed and approved by the CEO or designate. Special authorization is required if the amount of the contract is over a certain limit or an unbudgeted expense. Only individuals with the appropriate level of authority can approve and sign a contract.
• As best practice, contractor must provide proof of liability insurance and WSIB coverage where appropriate.
• Each contract is witnessed, dated and embossed with the agency’s corporate seal if required.
• The agency also ensures that a completed copy of the final contract is made available to all other signatories.
• The original signed contract is kept in a secure place at the agency’s finance department.
• All Purchase of Service contracts must meet the agency conflict of interest guidelines.
• At least 3 months prior to the completion of the contract, the CEO or designate reviews and plans for the renewal or tendering of the contract following the above procedure.
• At the minimum, each Purchase of Service contract entered into by the agency, shall provide the following information:

• the nature of the service
• the financial obligations agreed to
• the period of time that the contract covers
• the invoicing procedure or a payment schedule
• a termination clause
• a table of contents regarding the negotiated work plan
• authorization by CEO or Chief Financial Officer on behalf of agency

INFORMATION REQUIRED FOR PROPER PAYMENT AUTHORIZATION:

• All invoices are approved prior to payment
• Authorization is to include:

• Date - Date of request
• Completed by - Name of the person completing the form (if a cheque requisition)
• Payable to - The name and complete address of the payee
• Description - Reason for payment cross-referenced to supporting details or documents and attached to the requisition
• Coding section - The account code or codes to be debited and the corresponding amounts with taxes (PST and GST) identified separately
• Coding section – The account code, portion of GST to be refunded (e.g. 50%)
• Amount – Total amount of the cheque to be issued
• Approved by - Requires authorized signature
• Special delivery instructions - If the cheque is not to be directly routed to the payee then the appropriate routing instructions need to be reported in this space
• Date required – Record date cheque is required if different from regular cheque run

SUPPLY CHAIN CODE OF ETHICS:

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.

REFERENCE:

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