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TITLE:
SECTION:
POLICY NO:
Expense Relmbursement Policy
Flnancial Management
03000-07
APPROVAL DATE: January 27. 2025
PURPOSE
1. This policy safeguards the appropriate use of municipal funds through the establishment of
uniform standards and procedures respecting reimbursement of expenses incurred by Council
members, the Chief Administrative Officer ("CAO"), and Town of Amherst employees,
Committee members and Commissioners in relation to Town of Amherst business.
APPLICATION
SIGNING AUTHORITY:
2. The following are the Signing Authorities for the positions referred to, and shall be responsible
for administering this policy with respect to the individuals in those positions:
Position
Sianina Authoritv
Mayor
CAO I Desianate
Members of Council & CAO
Mavor / Desianate
Town Emolovees
Director or CAO / Desianate
Committee member or Commissioner
CAO I Desianate
3. A Signing Authority may designate a second signing authority in their absence. The
designation of a secondary signing authority shall be in writing and shall state the name and
position of the designate.
4. A Signing Authority is prohibited from authorizing expenses incurred on their own behalf.
INDIVIDUAL RESPONSIBILITIES
5. Everyone who incurs an expense in relation to Town business is responsible for:
(1) Familiarizing themselves and complying with the provisions of this policy;
(2) By April 1 of each year signing an acknowledgment document certifying that they have
reviewed this policy and sought all clarifications necessary for a complete understanding of
its provisions and their responsibilities pursuant to it. Failure to sign this acknowledgement
document annually will disqualify the individual from claiming expenses for reimbursement
under this policy until the document has been signed for that year.
(3) Completing and submitting expense claims with necessary supporting documentation;
(4) Exercising reasonable diligence and incurring expenses prudently and responsibly; and
(5) With respect to travel, cancelling reservations as required, safeguarding travel advances
and funds provided, and considering alternatives to travel such as teleconferencing and
videoconferencing.
TITLE:
SECTION:
POLICY NO:
Expense Relmbursement Policy
Flnancial Management
03000-07
PERMITTED EXPENSES
6. Subject to and in accordance with this policy, the following expenses incurred by a member of
Council, the CAO or a Town employee, Committee member or Commissioner are eligible for
reimbursement:
(1) Pre-approved travel including transportation, accommodation, meal costs and training or
continuing education costs.
AUTHORIZED TRAVEL
7. Council members shall be reimbursed for the reasonable expenses incurred in attending:
( 1 ) Conferences and professional development authorized by Policy 10350-26 Council
Conference Attendance and Professional Development;
(2) Meetings or conferences at which the Council member's attendance is authorized or
requested by Council;
(3) A meeting of any Board, Commission, Committee or other organization to which the
Council member has been appointed by Council, except that no reimbursement shall be
provided by the Town if the Council member is entitled to reimbursement of expenses
directly from the applicable organization;
(4) If the Mayor or Deputy Mayor are invited to attend a function, meeting or conference on
behalf of the Town, and if reimbursable expenses are less than $500, pre-approval by
Council will not be required.
(5) If a Council member attends a function, meeting or conference on behalf of the Town, and
if reimbursable expenses are less than $500, pre-approval of Council will not be required if:
a) At the request of the Mayor or Deputy Mayor to attend on their behalf;
b) At the request of the Mayor or Deputy Mayor to attend as a Council member
who has a special interest in, or connection with the subject of the meeting or
conference or because of special knowledge and experience of the Council
member relative to the subject of the meeting or conference; and
(6) A training or continuing education event in accordance with the provisions of this policy
concerning training and education.
8. The CAO shall be reimbursed for the reasonable expenses pursuant to the CAO's employment
contract.
9. An employee of the Town of Amherst, Committee member or Commissioner shall be
reimbursed for the reasonable expenses, if pre-approved, incurred:
(a) In the carrying out of the duties and responsibilities associated with their employment and
duly authorized by the Director and/or CAO on the Prior Approval Form;
(b) For meetings, conferences, or professional development events at which the attendance of
the employee, Committee member or Commissioner is authorized or is requested by the
CAO;
TITLE:
SECTION:
POLICY NO:
Expense Relmbursement Polley
Financial Management
03000-07
(c) For attendance at a meeting of any Board, Commission, Committee or other organization
to which the employee has been appointed, except that no reimbursement shall be
provided by the Town of Amherst if the employee, Committee member or Commissioner is
entitled to reimbursement of expenses directly from the applicable organization; and
(d) At a training or continuing education event in accordance with the provisions of this policy
concerning training or education.
TRAVEL OUTSIDE OF THE MARITIMES
Travel Outside of the Maritimes means travel outside of Nova Scotia, New Brunswick and Prince
Edward Island.
10. All requests for travel outside of the Maritimes shall be made in writing and shall contain the
following information:
(a) The purpose and duration of the trip;
{b) The location(s) to be visited;
(c) The dates and times of arrival and departure;
(d) Any pre-paid transportation, meals, or accommodation; and
(e) Any other anticipated expenses.
11. All requests for travel outside of the Maritimes by Council members shall be reviewed by the
CAO, Mayor or Designate who shall consider the necessity of travel based on the information
provided.
12. All travel outside of the Maritimes by the CAO, other than that pursuant to the employment
contract, shall be reviewed by the Mayor or Designate who shall follow the same guidelines
established for Council members.
13. If a request for travel outside of the Maritimes is approved, and the Claimant (not Town of
Amherst) pays all or some of the expenses for the travel, the Claimant will be eligible for
reimbursement of those expenses after submitting an expense claim in accordance with this
policy.
14. All requests for travel outside of the Maritimes by Town of Amherst employees, Committee
members or Commissioners shall be reviewed by the CAO, who shall follow the same
guidelines established for Council members.
LIMITS ON REIMBURSEMENT OF EXPENSES
15. Notwithstanding any other provision of the policy, the following limits shall apply to the
reimbursement of expenses:
TITLE:
SECTION:
POLICY NO:
Expense Reimbursement Polley
Financial Management
03000-07
(1) Subject to payment of per diem, a claimant shall only be reimbursed for costs that they
have incurred;
(2) The expenses of a Council member for political activity associated with election or re-
election is not reimbursable by the Town of Amherst;
(3) Airplane travel shall be booked by Town of Amherst staff or shall only be reimbursed at the
lowest rate which would have been available if Town of Amherst staff had booked the
airfare. Reasonable costs for airport improvement or similar fees and luggage shall be
reimbursed at actual costs.
(4) Accommodation costs shall be reimbursed at actual costs. Government rates should be
obtained whenever possible. Hotel upgrades shall be at the personal expense of the
Claimant unless there are ergonomic necessities attributable to physical requirements
included, but not limited to, wheel chair accessibility;
(5) Reimbursement for meals shall not exceed the per diem meal amounts set out in this
policy, except in the case of travel outside of the Maritimes, in which event the applicable
Signing Authority may authorize reimbursement of meals expenses at a comparable
standard. Reimbursement for meals shall not be claimed in respect of meals that are
included as part of registration fees for conferences or seminars;
(6) The cost of any alcoholic beverages shall not be reimbursed;
(7) Fees, deposits, interest and surcharges incurred on a personal credit card shall not be
reimbursed;
(8) When personal and Town of Amherst travel is combined, only documented expenses
directly related to the Town of Amherst portion are reimbursable. Extended travel time and
related expenses are at the traveler's own expense;
(9) Reimbursement shall not be provided for loss of personal effects; for medical and hospital
treatment; for purchase of luggage, clothing and other personal equipment; or for personal
services such as shoe shines, valet services, dry-cleaning, laundry, haircuts and other
personal services;
(10) There shall be no reimbursement of travel and related expense for individuals other than a
Council member, the CAO, or an employee, Committee member or Commissioner of the
Town of Amherst;
(11) There shall be no reimbursement for travel by a Council member within the Town of
Amherst because such travel is deemed to be included in the monthly vehicle allowance.
(12) If a personal vehicle is used in lieu of airplane travel, reimbursement will be based on the
lesser of the lowest airfare rate which would have been available had the flight been
booked by Town of Amherst staff or the kilometrage reimbursement.
(13) Hotel services including room service and video rentals shall not be charged to the room.
TRAVEL ADVANCES
16. Advances are not routinely approved. The following limits shall apply to the use of advances:
( 1 ) All advances must be approved by the CAO;
(2) Advances will only be issued where an overnight stay is required;
(3) Advances will not be made for less than $200;
TITLE:
SECTION:
POLICY NO:
Expense Reimbursement Policy
Financial Management
03000-07
(4) The CAO must not approve an advance unless the CAO is satisfied that there is a
reasonable need for the advance;
(5) Upon completion of the travel for which an advance has been made, the recipient must
complete an expense claim in relation to the travel costs that reconciles the amount of the
advance with the actual reimbursable expenses incurred. The recipient must repay any
part of the advance owing to the Town of Amherst within 10 days of completing the travel.
USE OF TOWN OF AMHERST CREDIT CARDS
17. Town of Amherst credit cards, in respect of travel expenses, shall only be used for parking,
accommodations, airfare, vehicle rentals and event registration fees. Town of Amherst credit
cards shall not be used for tolls or per diem meal allowances.
PER DIEM MEAL ALLOWANCES
18. For each day or part day or when overnight accommodation forms part of an authorized
expense, the Claimant shall be paid a meal allowance for each meal for which the Claimant is
required to pay, in the amounts authorized as per diem meal allowances in the amount of $15
for breakfast. $20 for lunch, and $30 for supper. This allowance includes gratuities and taxes.
19. Claimants whose religious beliefs or medical requirements prohibit them from consuming
certain foods should be aware the appropriate meals can normally be obtained from caters,
provided that adequate notice of a special requirement is given. Should special dietary
requirements negate the ability to participate in a meal that is provided free of cost, and as a
result the Claimant must pay for a meal, they shall be paid a meal allowance for that meal.
KILOMETRAGE
20. The kilometrage allowance reimbursed for Claimants using personal vehicles for authorized
travel shall be at the rate stipulated from time to time by the Province of Nova Scotia as the
maximum kilometrage rate for its employees.
21. Where several Council members, the CAO, and/or employees, Committee members or
Commissioners of the Town of Amherst, or any combination thereof, attend the same meeting,
conference, or function, each shall make reasonable efforts to share a vehicle.
VEHICLE RENTALS
22. The cost of rental of a vehicle shall be a reimbursable expense in instances where:
(1) Reasonable ground transportation services such as public transit, taxis or hotel shuttles are
unavailable; or
TITLE:
SECTION:
POLICY NO:
Expense Reimbursement Policy
Financial Management
03000-07
(2) Two or more Council members, the CAO, and/or employees, Committee members or
Commissioners of the Town of Amherst or any combination thereof, are traveling together,
and it is more economical than the combined cost of other reasonable ground
transportation.
23. Compact, economical vehicles must be used unless three or more persons are travelling
together, the bulk or weight of goods being transported necessitates a larger vehicle or a
compact, economical vehicle is unavailable.
24. For the protection of the Claimant and the Town of Amherst, Claimants must ensure that
adequate insurance (collision, comprehensive and third-party liability insurance) is in place for
all drivers by either renting the vehicle using a personal credit card with an insurance option, or
by purchasing a policy from the rental agency. The applicable deductible must be the lowest
available given the coverage described above.
EXPENSE CLAIMS
25. Expense claims must be submitted on the form provided by the Town of Amherst and shall be
signed by the Claimant.
26. The business reason for each expense must be submitted with all expense claims and a
detailed itemized receipt is required for all expense claims except:
(1) Claims for per diem meal allowances;
(2) Tolls and parking under $10 only; and
(3) Claims for personal vehicle kilometrage for authorized travel.
27. If no receipt is available, a written attestation signed by the Claimant must be submitted to
explain why the receipt is unavailable, and a description itemizing and confirming the expenses
must be provided. Debit or credit card transaction records are not acceptable as receipts.
28. Expenses incurred by one individual on behalf of another must be attributed to the individual
for whom those expenses were incurred.
29. No expense claim shall be paid unless the claim is first approved for payment by the Signing
Authority who has authority to approve the claim. Before approving an expense claim, a
Signing Authority must ensure that:
(1) The claim is consistent with policy;
(2) The expenses claimed were necessarily incurred in the performance of municipal business;
(3) Appropriate receipts are provided to support the claim, and the claim documentation is
appropriately filed; and
(4) The expenses claimed have appropriate justification.
TITLE:
SECTION:
POLICY NO:
Expense Reimbursement Policy
Financial Management
03000-07
30. In considering an expense claim for payment, a Signing Authority may request additional
explanations, documentation or justification from the Claimant, and may refuse to approve any
claim or expense that the Signing Authority decides is unreasonable or not in compliance with
this policy.
31. The use of petty cash to pay an expense claim is prohibited.
TIMEFRAME
32. A claim for reimbursement of an expense shall be submitted for approval within thirty (30) days
of the expense being incurred.
33. Expenses must be submitted and charged to the year in which they occurred. Expenses
cannot be carried forward to future years.
FRAUD, MISUSE OR MISAPPROPRIATION OF MUNICIPAL FUNDS
34. Fraudulent irregularity, misuse or misappropriation of Town of Amherst funds may result in
disciplinary action up to and including termination of employment.
35. Suspicious activity and potential misuse of funds must be reported immediately to the CAO. If
such activity relates to the CAO it must be reported immediately to the Mayor.
REPORTING REQUIREMENTS
36. Pursuant to section 65D of the Municipal Government Act, the CAO shall ensure that the Town
of Amherst does the following:
(1) within 90 days of the end of each fiscal quarter, prepares and posts an expense report on
the Town of Amherst website for the Mayor, CAO {including an employee of the Town of
Amherst delegated any of the responsibilities or powers of the CAO pursuant to
subsection 29(b) of the Municipal Government Act) and each member of Council on their
expenses regarding the following:
a. Travel and travel related expenses, including transportation, accommodation and
incidentals;
b. Meals; and
c. Training and education.
(2) by September 30th of each year, prepares and files with the Minister of Municipal Affairs an
annual summary report that summarizes the expenses for the preceding fiscal year for
each reportable individual that is compliant with the requirements of the Department of
Municipal Affairs and the requirements set out in the Financial Reporting and Accounting
Manual.
TITLE:
SECTION:
POLICY NO:
Expense Reimbursement Policy
Financial Management
03000-07
REVIEW REQUIREMENTS
37. The Town of Amherst Audit Committee shall review the expense annual summary report,
relevant to section 36, by September 30th of each year.
38. By January 31 st immediately following a regular election held under the Municipal Elections
Act, Council shall review this policy and, following motion by Council, either re-adopt the policy
or amend the policy and adopt the policy as amended.
ROLES AND RESPONSIBILITIES
Accounts Pa able
Council, CAO, Employees,
Committee Members
For Administrative Use Only:
VERSION LOG
Policy Review updates. Amend
Out of Province Travel to
Travel Outside of Maritimes,
updated meal per diems. Other
u dates for clari .
Policy review following
municipal election. Minor
grammar and reporting
re uirement revisions.
Ensure policy is reviewed by January 31st following an election year and that annual
summ
is filed with the Province by September 30th each year.
Ensure all Ex ense Reimbursements submitted are er
lie .
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Ensure policy is followed when claiming expense reimbursements.
Director of Finance
Council
January 27, 2025
Minutes reference date:
March 25, 2019
November 26. 2018
February 24, 2020
May 23, 2023
January 27, 2025