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TOY- 44 Expense Reimbursement Policy
Town of Yarmouth
EXPENSE REIMBURSEMENT POLICY
Effective: May 16th, 2019 - Amended: October 9th, 2025
TOY 44
1.0
Policy Statement
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 Yarmouth employees in relation
to Town of Yarmouth business.
2.0
Signing Authorities
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
Signing Authority
Member of Town Council
CAO or Director of Finance AND Audit
Committee Chair or Vice-Chair
CAO
Mayor or Deputy Mayor AND Audit Committee
Chair or Vice-Chair
Town of Yarmouth Employees
Immediate Supervisor or designate AND CAO
or Director of Finance
2.1
A Signing Authority may designate a second signing authority. The designation of a
secondary signing authority shall be in writing and shall state the name and position of the
designate.
2.2
A Signing Authority is prohibited from authorizing expenses incurred on their own behalf.
3.0
Individual Responsibilities
Everyone who incurs an expense in relation to Town of Yarmouth business is responsible for:
a. familiarizing themselves and complying with the provisions of this policy;
b. completing and submitting expense claims with necessary supporting documentation;
c. exercising reasonable diligence and care in incurring expenses prudently and
responsibly; and
d. with respect to travel, cancelling reservations as required, safeguarding travel advances
and funds provided, and considering alternatives to travel such as teleconferencing and
videoconferencing.
TOY- 44 Expense Reimbursement Policy
4.0
Permitted Expenses
Subject to and in accordance with this policy, the following expenses incurred by a member of
Council, the CAO, or a Town of Yarmouth employee are eligible for reimbursement:
a. authorized travel within Nova Scotia, including transportation, accommodation and meal
costs;
b. pre-approved out-of-province travel, including transportation, accommodation and meal
costs;
c. pre-approved training or continuing education costs.
5.0
Authorized Travel
Council members shall be reimbursed, in addition to any allowance for expenses incidental to
the discharge of the duties of such persons as elected officers pursuant to the Council
Remuneration Policy, for the reasonable expenses incurred in attending:
a. the annual meeting of the Nova Scotia Federation of Municipalities;
b. the annual meeting of the Federation of Canadian Municipalities;
c. meetings or conferences at which the Council member's attendance is authorized or
requested by Council;
d. 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 of Yarmouth if the Council member is entitled to reimbursement
of expenses directly from the applicable organization;
e. in the case of the Mayor and Deputy-Mayor, attendance at functions, meetings or
conferences involving less than $350 in reimbursable expenses in respect of which one or
more municipal representatives has been invited or requested or would otherwise
reasonably be expected to attend, unless Council has specifically directed the Mayor or
Deputy-Mayor not to attend;
f. in the case of a Councillor, attendance on behalf of the Town of Yarmouth at a function
identified in the previous subsection of this policy, involving less than $350 in
reimbursable expenses provided that such attendance is either:
I.
at the request of the Mayor or Deputy-Mayor to attend in lieu of the
Mayor or Deputy-Mayor;
II.
at the request of the Mayor or Deputy-Mayor to attend as a Councillor
because of special knowledge and experience of the Councillor relative
to the subject of the meeting or conference.
g. a training or continuing education event in accordance with the provisions of this policy
concerning training and education.
5.1
The CAO, including an employee of the municipality delegated any of the responsibilities or
powers of the CAO pursuant to subsection 29(b) of the Municipal Government Act, shall be
reimbursed for the reasonable expenses incurred in attending:
TOY- 44 Expense Reimbursement Policy
a. the annual meeting of the Association of Municipal Administrators, Nova Scotia;
b. the annual meeting of the Canadian Association of Municipal Administrators;
c. meetings or conferences at which the CAO's attendance is authorized or is requested by
Council;
d. attendance at a meeting of any Board, Commission, Committee of the Town, except that
no reimbursement shall be provided by the Town of Yarmouth if the CAO is entitled to
reimbursement of expenses directly from the applicable organization;
e. attendance at functions, meetings or conferences involving less than $350 in
reimbursable expenses in respect of which one or more municipal representatives has
been invited or requested or would otherwise reasonably be expected to attend, unless
Council has specifically directed the CAO not to attend; and
f. a training or continuing education event in accordance with the provisions of this policy
concerning training and education.
5.2
An employee of the Town of Yarmouth shall be reimbursed for the reasonable expenses
incurred in attending:
a. the annual meeting of the Association of Municipal Administrators, Nova Scotia;
b. meetings or conferences at which the employee's attendance is authorized or is
requested by their supervisor with budgetary authority or the CAO;
c. 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 Yarmouth if the employee is entitled to reimbursement of expenses
directly from the applicable organization;
d. at a training or continuing education event in accordance with the provisions of this policy
concerning training and education.
6.0
Out-of-Province Travel Authorization
Unless otherwise authorized in this policy, all requests for out-of-province travel 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 any other anticipated
expenses.
6.1
All requests for out-of-province travel by Council members shall be reviewed by the CAO and
Mayor, who shall consider the necessity for travel based on the information provided.
6.2
When two or more out-of-province travel requests are made by Council members for the same
purpose, the CAO in discussion with the Mayor shall determine the appropriate number of
persons necessary to represent Town of Yarmouth.
TOY- 44 Expense Reimbursement Policy
6.3
All requests for out-of-province travel by the CAO shall be reviewed by the Mayor, who shall
follow the same guidelines established for Council members.
6.4
All requests for out-of-province travel by Town of Yarmouth employees shall be reviewed by the
CAO, who shall follow the same guidelines established for Council members.
6.5
If a request for out-of-province travel is approved, and the Claimant (not Town of Yarmouth)
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.
7.0
Training and Continuing Education
If the Town of Yarmouth has established a training and education budget expense item, a
member of council, the CAO, or a Town of Yarmouth employee may apply to the applicable
Signing Authorities in advance for approval to incur expenses out of this budget for training or
education, provided that:
a. the request is made in writing, and includes an estimate of all costs that will be incurred,
including the course or enrollment fee and all required transportation, accommodation
and meal costs;
b. the training or education course, meeting or conference, is related to municipal
government;
c. in the case of a Council member, the course, meeting or conference is completed prior to
the next municipal election date;
d. the budget for training and education for the year has not been exhausted and would not
be exceeded by authorizing the request;
e. the Claimant shall reimburse the Town of Yarmouth for the cost of all or, alternatively the
pro-rated cost of a portion, of any enrollment fees in the event of failure to attend all, or
alternatively some, of the event without reasonable justification; and
f. a brief written summary is provided by the Claimant describing the nature and benefits
of the training and education at the time of submitting an expense claim for
reimbursement.
7.1
If both applicable Signing Authorities approve an application to incur expenses in relation to
training or education, and the Claimant (not the Town of Yarmouth) pays all or some of the
preapproved expenses, the Claimant will be eligible for reimbursement of those expenses after
submitting an expense claim in accordance with this policy.
8.0
Limits on Reimbursement of Expenses
Notwithstanding any other provision of this Policy, the following limits shall apply to the
reimbursement of expenses:
a. A Claimant shall only be reimbursed for costs that they have incurred;
TOY- 44 Expense Reimbursement Policy
b. The expenses of a Council member for political activity associated with election or re-
election is not reimbursable by the Town of Yarmouth;
c. Airplane travel shall be booked by Town of Yarmouth staff or shall only be reimbursed at
the lowest rate which would have been available if Town of Yarmouth staff had booked
the airfare;
d. Hotel accommodations shall not exceed the cost of a standard room. Hotel upgrades shall
be at the personal expense of the Claimant unless there are ergonomic necessities
attributable to physical requirements including, but not limited to, wheel chair
accessibility;
e. Private accommodations may be used where the accommodation is not owned by the
claimant. Where the use of private accommodation is authorized reimbursement shall be
at a rate of $35.00 per night.
f. Reimbursement of only one personal long-distance phone call shall be permitted for each
night of overnight travel;
g. Reimbursement for meals shall not exceed the per diem meal amounts set out in this
policy, except in the case of out of province travel, in which event the applicable Signing
Authorities may authorize reimbursement of meal expenses to a comparable standard;
h. The cost of any alcoholic beverages shall not be reimbursed;
i.
Fees, deposits, interest and surcharges incurred on a personal credit card shall not be
reimbursed;
j.
When personal and Town of Yarmouth travel is combined, only documented expenses
directly related to the Town of Yarmouth portion are reimbursable. Extended travel time
and related expenses are at the traveler's own expense;
k. Any expenses incurred by the Town of Yarmouth for partners travelling with an
Employee/Council member shall be fully reimbursed. No travel claims will be paid to the
employee/council member until the Town has been fully reimbursed.
l.
Reimbursement shall not be provided for loss of personal effects; for medical and hospital
treatment; for fines and parking tickets; 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;
m. There shall be no reimbursement of travel and related expenses for individuals other than
a Council member, the CAO, an employee of the Town of Yarmouth, or a committee
member;
n. There shall be no reimbursement for travel by a Council member within the Town of
Yarmouth because such travel is deemed to be included in the part of the Council
member's salary or remuneration that is an allowance for expenses incidental to the
discharge of the duties of such persons as elected officers.
9.0
Travel Advances
Advances are intended to cover out of pocket expenses incurred during travel. The following
limits shall apply to the use of advances:
TOY- 44 Expense Reimbursement Policy
a. all advances must be approved by the CAO;
b. advances will only be issued where an overnight stay is required;
c. advances will not be made for less than $200;
d. the CAO must not approve an advance unless the CAO is satisfied that there is a
reasonable need for the advance;
e. 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 Town of Yarmouth within 10 days of completing the
travel.
10.0
Use of Town of Yarmouth Credit Cards
The following limits shall apply to the use of Town of Yarmouth credit cards:
a. the use of travel advances is prohibited if the Claimant has a Town of Yarmouth credit
card;
b. Town of Yarmouth credit cards shall only be used for expenses that are permitted under
this policy, and without limited the generality of the foregoing, shall not be used for cash
advances or personal expenses;
c. reimbursement for interest incurred on a Town of Yarmouth credit card is prohibited.
11.0
Per Diem Meal Allowances
For each day or part day 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 of $15.00 for breakfast, $20.00 for lunch, and $40.00 for supper. This
allowance includes gratuities and taxes.
11.1
Subject to Section 23, throughout the total period in travel status, deductions from the per
diem meal rates shall be made in respect of meals provided, such as meals served by a carrier en
route, or meals included in conference registration fees or accommodations costs.
11.2
The meal allowance for breakfast may be claimed only when the Claimant has been travelling
on the Town's business for more than one hour before the recognized time for the start of the
day's work (8:30am). The meal allowance of the evening meal may be claimed when the
Claimant is not expected to return to his or her residence before 6:30 pm.
11.3
Claimants whose religious beliefs or medical requirements prohibit them from consuming
certain foods should be aware that appropriate meals can normally be obtained from caterers,
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, shall be paid a meal allowance for that meal.
TOY- 44 Expense Reimbursement Policy
12.0
Kilometrage
The kilometrage allowance reimbursed for Claimants using personal vehicles for authorized travel
shall be at 58.0 cents/km. An allowance of $325.00 per trip shall be paid for return travel to
anywhere in Halifax, including Stanfield International Airport.
12.1
Where several Council members, the CAO, and/or employees of the Town of Yarmouth, or any
combination thereof, attend the same meeting, conference or function, each shall make
reasonable efforts to share a vehicle.
12.2
For travel where air or sea transportation is a viable option, and where the claimant uses a
personal vehicle and travels by land instead, the kilometrage reimbursement shall be limited to
the lesser of the cost of airfare/seafare or kilometrage, whichever is less.
12.3
The Mayor & CAO shall be paid Vehicle allowances of $440/month for travel within
Yarmouth County. The CAO may authorize similar vehicle allowances for other Town of Yarmouth
employees who use personal vehicles while carrying out their work for the Town.
13.0
Vehicle Rentals
The cost of rental of a vehicle shall be a reimbursable expense in instances where:
a. reasonable ground transportation services such as public transit, taxis or hotel shuttles
are unavailable; or
b. the cost of a rental vehicle and fuel is likely to be less than kilometrage; or
c. two or more Council members, the CAO, and/or employees of the Town of Yarmouth, or
any combination thereof, are traveling together, and it is more economical than the
combined cost of other reasonable ground transportation.
13.1
For the protection of the Claimant and the Town of Yarmouth, Claimants must confirm that
adequate insurance (collision, comprehensive and third-party liability insurance) is in place
through the Town of Yarmouth insurance policy.
14.0
Expense Claims
Expense claims must be submitted on the form provided from time to time by the Town of
Yarmouth and shall be signed by the Claimant.
14.1
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:
a. claims for per diem meal allowances;
b. attendees at the annual meeting FCM and/or the NSFM Conferences shall be entitled to
an expense allowance of $300.00 for incidental expenses. For other overnight travel,
incidental expenses of $ 10.00/day;
c. claims for personal vehicle kilometrage for authorized travel.
TOY- 44 Expense Reimbursement Policy
14.2
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.
14.3
Expenses incurred by one individual on behalf of another must be attributed to the individual
for whom those expenses were incurred.
14.4
No expense claim shall be paid unless the claim is first approved for payment by two Signing
Authorities who have authority to approve the claim. Before approving an expense claim, a
Signing Authority must ensure that:
a. the claim is consistent with this policy;
b. the expenses claimed were necessarily incurred in the performance of municipal
business;
c. appropriate receipts, in one of Canada's two official languages, are provided to support
the claim, and the claim documentation is appropriately filed;
d. the expenses claimed have appropriate justification; and
e. all requirements, as determined by the municipal audit committee, have been fulfilled.
14.5
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.
14.6
The use of petty cash to pay an expense claim is prohibited.
15.0
Timeframe
A claim for reimbursement of an expense shall be submitted for approval within thirty (30)
days of the expense being incurred.
15.1
Expenses must be submitted and charged to the year in which they occurred. Expenses cannot
be carried forward to future years.
15.2
Claimants who charge for goods or services in a fiscal year must have received the goods or
services from the vendor in that fiscal year.
16.0
Fraud, Misuse or Misappropriation of Municipal Funds
Fraudulent irregularity, misuse or misappropriation of Town of Yarmouth funds may result in
disciplinary action up to and including termination of employment.
16.1
Suspicious activity and potential misuse of funds must be reported to the CAO or Audit
Committee.
TOY- 44 Expense Reimbursement Policy
17.0
Reporting Requirements
Pursuant to section 65A of the Municipal Government Act, the CAO shall ensure that the Town
of Yarmouth does the following:
a. Within 90 days of the end of each fiscal quarter, prepares and posts an expense report on
the Town of Yarmouth website for the Mayor, CAO (including an employee of the Town
of Yarmouth 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:
i. Travel and travel related expenses, including transportation, accommodation and
incidentals;
ii. Meals;
iii. Training and education.
b. By September 30th of each year, prepares and files with the Minister of Municipal Affairs
an annual summary report that summarizes the expense reports for the preceding fiscal
year, that is compliant with the requirements of the Department of Municipal Affairs and
the requirements set out in the Financial Reporting and Accounting Manual.
18.0
Review Requirements
The Town of Yarmouth Audit Committee shall review the expense annual summary report by
October 31st of each year.
18.1
By the January 31st immediately following a regular election held under the Municipal Elections
Act, Council shall review this policy and, following a motion by Council, either readopt the policy
or amend the policy and adopt the policy as amended.
Clerk's Annotation for Official Policy Book
Date of Adoption: May 16th, 2019
Date of Notice to Council Members of Intent to Consider: April 19th, 2019
Date of Approval of Amended Policy: April 14th, 2022
Date of Approval of Amended Policy: December 12th, 2024 (km rate change)
Date of Approval of Amended Policy: October 9th, 2025 (8.0m)
I certify that this 'Expense Reimbursement Policy' was adopted by Council as indicated above.
Town Clerk: Date: