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1
Expense and Hospitality Policy
Purpose
It is the policy of the Town of Mahone Bay to reimburse elected officials and Town of
Mahone Bay employees, or other approved representatives of the Town for travel, meal
and other approved expenses associated with travel when on approved Town of Mahone
Bay business. Reimbursement shall be for all reasonable and appropriate expenses for
travel, meals, and accommodations while on Town of Mahone Bay business outside the
boundaries of the Town.
Specific Objectives
The objectives of this policy are to:
1. Outline which expenses of Town of Mahone Bay employees and elected officials
and committee members are eligible for reimbursement
2. Outline the process for reimbursement for expenses incurred through travel and
on other Town of Mahone Bay business
3. Establishes the requirement for receipts for reimbursement for all travel
expenses unless otherwise stated below.
Definitions:
4. For the purposes of this policy, the following definitions shall apply:
a. Hospitality Expense - costs incurred when providing food, beverages,
entertainment, and other amenities to people who are not employees or
elected officials of the broader public sector.
b. Town of Mahone Bay Business - any legitimate conduct of business for
the purpose of the governance and administration of the Town of Mahone
Bay which includes, but is not limited to:
A function, meeting, or conference associated with any Provincial or
Federal Government department or agency,
A function sponsored by a training or educational institution,
A function sponsored by the Union of Nova Scotia Municipalities,
Towns' Caucus, Federation of Canadian Municipalities, Association of
Municipal Administrators, Canadian Association of Municipal
Administrators, Recreation Association of Nova Scotia, Tourism Industry
Association, a regional development authority or professional
association,
Meetings with representatives of other municipal units, or meetings of
any board or commission to which employees, elected officials or
committee members have been appointed.
Trips to and from locations outside the Town of Mahone Bay for
securing supplies or services for work-related purposes, or consulting
with other groups or individuals,
c. Travel Expense - includes but is not limited to accommodations, air fare,
rail or ferry transport, vehicle rentals, mileage (kilometers driven), meals,
gratuities, taxi, parking, bridges tolls, and work-related phone calls and
faxes. Items excluded are vehicle fuels and vehicle operating costs
including repairs to personal vehicles, alcoholic beverages and personal
hygiene items normally used by persons on a day-to-day basis.
General
5. Any person incurring expenses should strive to effect travel in a cost-effective
manner without impairment of efficiency and where practical by means of town
vehicles, rental vehicles, public transportation and carpooling.
6. Meetings via conference calls, video conferencing and webinars should be
encouraged when practical.
7. Accommodations should be for the lowest rates available for standard rooms.
Members of Council, employees and committee members on Town business
may qualify for provincial government rates. However, even lower rates than
government rates may be available from time to time.
8. Persons are not to claim for meals or other expenses that are included in any
registration fee, or when meals are provided at the event at no charge.
9. Employees or Members of Council will be paid a meal allowance for each
breakfast, lunch, and dinner, when applicable, provided that the meal was not
provided free of cost or as part of the transportation cost. When this allowance
is paid, no additional amount may be claimed for meals or gratuities associated
with meals, except in exceptional circumstances. The meal allowances provided
are included in Schedule A of this Policy.
10. Expenses related to the purchase of alcoholic beverages will not be reimbursed.
11. There may be times when circumstances dictate that meal costs may exceed
the limits outlined above. In such circumstance, the CAO may approve the
higher amounts on the expense claim when supported by receipts.
12. Whenever possible, expenses shall be paid by a Town Credit Card for all staff
travel. Should staff be using their own vehicle and claiming for mileage, Town
Credit Cards are not to be used for the purchase of fuel, as this is included in the
milage rate. See the Credit Card Policy for additional information on the
acceptable use of Town Credit Cards.
13. Council may limit the number of persons that attend a seminar, conference, or
meeting when attendance is optional.
Signing Authorities
14. The following are the Signing Authorities for the Town and shall be responsible
for ensuring this policy is adhered to when approving payment of expenses.
Position
Signing Authority
Member of Council
Town Treasurer or CAO or designate
and Mayor or designate
CAO
Mayor or designate
Managers
CAO or designate
Employees
Departmental Managers or designate
Mileage Rate to be Paid for use of Own Vehicles
15. Mileage will be reimbursed at the rate used by the Provincial Government for its
travel reimbursement.
16. Mileage will be reimbursed for only out of Town travel and will be calculated as
the distance from the Town Office to the destination.
17. For employees that are required to use their own vehicles within the Town for
regular day-to-day work duties, a mileage allowance shall be established for
those positions
Budgets for Travel, attendance at Meetings, Conferences and Seminar
18. Each year a budget will be established for Council, Committee members and
Staff to attend meetings, education workshops, seminars and other training and
development functions.
19. Working within the budget and for in province events, the CAO may pre-
approve the attendance by members of Council, employees and committee
members to attend business events on behalf of the Town.
20. Attendance at events that exceed or will exceed the approved budget will
require the pre-approval of the CAO
Expense Claims
21. All expense claims shall be submitted for payment within 10 days following the
month the expense is incurred.
22. Expense claims for the Mayor, Council members, and Chief Administrative
Officer will be posted on the town website within ninety (90) days of the end of a
fiscal quarter or as otherwise required by the Municipal Government Act..
23. If expenses are incurred on a Town approved Credit Card, a copy of the expense
claim shall be attached to the credit card statement. Posting to the website
applies to the claim only.
24. If expenses are reimbursed by cheque, the payee of the cheque shall not be the
one of the signees of the cheque.
25. Whenever possible itemized receipts will be obtained for expenses claimed.
Debit and credit card transaction records are not acceptable as receipts. When
receipts are not available or lost, the employees will sign a declaration as to the
expenses incurred up to said limit.
26. Claims shall be submitted on a form provided by the Town for such purpose.
Hospitality Expenses
27. No reimbursement for hospitality expenses shall be provided to any member of
Council or staff including the purchase of alcohol unless previously approved by
the CAO or designate and the Mayor.
Repeal
28. On the effective date of this policy, the Town of Mahone Bay Expense Policy
dated April 30, 2020 is hereby repealed
Clerk's Annotation for Official Policy Book
Date of notice to Council Members of Intent to Consider
[minimum 7 days notice]
Date of Passage of Policy
______________________________
_____________________
Town Clerk
Date
SCHEDULE A - MEAL ALLOWANCE
The per diem claimable for each meal (which is interpreted as the actual amount
expended up to the maximum rate inclusive of taxes and gratuities) is set out as follows:
Breakfast per diem
$25.00
Lunch (mid-day) per diem
$35.00
Dinner (evening) per diem
$50.00
Incidental Expenses
$10.00
Breakfast
The cost of breakfast may be claimed only when the employee or Member of Council is
travelling on municipal business and will need to leave their place of residence prior to
6:30 am. This applies to daily or day-to-day travelling or to the first day of a trip exceeding
one day in duration.
Lunch
The cost of the midday meal may be claimed when the employee of Member of Council is
travelling on municipal business between the hours of 11:00 am. and 2:00 pm. And is not
expected to return to their residence before 2:00 pm.
Dinner
The cost of the evening meal may be claimed when the employee or Member of Council
is travelling on municipal business minimum of three hours before 6:30 pm and is not
expected to return to their residence before 6:30 pm.
Incidentals
Incidentals may only be claimed for a day beginning or ending with an overnight stay as
a result of travelling on municipal business.
General
The per diems claimable for meals while travelling on municipal business provides an
adequate allowance for each day. Employees and Members of Council travelling on
municipal business will be reimbursed the receipted costs per individual meal that
exceed the per diem only when an employee is exposed to unusually high costs and the
expenses claimed are reasonable and justifiable in the circumstances. In these instances,
all claims over and above the per diem must be submitted and approved by the CAO.