Travel and Business Expenses

Legislative History: Enacted September 19, 2017 (By-law No. CPOL.-227-479); Amended July 24, 2018 (By-law No. CPOL.-227(a)-451); Amended December 13, 2022 (By-law No. CPOL.-227(b)-10); Amended September 24, 2024 (By-law No. CPOL.-227(c)-230). Adopted March 3, 2026 (By-law No. CPOL.-414-78)

Last Review Date: March 3, 2026

Service Area Lead: Director, Financial Services

1. Policy Statement

This policy addresses the methods and procedures by which the groups outlined below will be governed when attending to business related to their respective governing bodies, including but not limited to conferences, conventions, seminars, as well as business and business entertainment expenses either within the City limits or beyond; and provides for the associated compensation entitlements.

2. Definitions

2.1 Accommodation - commercial lodging facilities such as hotels, motels, corporate residences or short-term rentals.

2.2 City - shall be used in this policy to mean The Corporation of the City of London

2.3 City Business - attending an event as a representative of the City, to derive a benefit for the City, or to advance the interests of the City.

2.4 Expense Review Officer (ERO) - shall mean the person responsible for administering this policy, having budgetary control over the general ledger account to be expensed, and having authority over the Officials/Staff incurring the expenditure as defined in Section II below.

2.5 Expense Reports - shall include both manual forms (e.g. Travel Advance / Expense Form) and corporate purchasing card statements, as applicable.

2.6 Governing Body - shall mean the City Council.

2.7  Local Mileage - defined as a per-kilometre rate for privately owned vehicle use on authorized City of London business for travel within the city limits of London, Ontario.

2.8  Officials - shall mean a Member of the City Council or an appointed member of the governing body of a local board or commission or an advisory committee of the City Council.

2.9  Out of Town Mileage - defined as a per-kilometre rate for privately owned vehicle use on authorized City of London business for travel outside of the city limits of London, Ontario. 

2.10  Per Diem - an allowance to cover out-of-pocket expenses exclusive of accommodation or transportation. This allowance is intended to include meals, taxes, and gratuities related to travel.

2.11  Receipt - original document showing the name of the vendor, as well as the date, amount and description of the expenditure paid by the Official/Staff.

2.12  Ride-Hailing Services - shall mean services such as Uber, Lyft, Checker Limousine or other providers who provide a transportation service for hire (further details around this expense can be found in section 4.6.4 b) vii)). 

2.13  Short-Term Rental - shall mean services such as Airbnb, Vrbo or similar platforms who provide short term accommodations (further details around this expense can be found in section 4.6.4 d) vi)). 

2.14  Staff - shall mean an employee of the City of London.

2.13  Travel - is defined as going beyond the city limits of London, Ontario.

3. Applicability

This policy applies to:

• Members of City Council
• Employees of the City of London
• Officials

Other members and administrators shall be governed by whatever policies are set from time to time by their respective governing bodies, provided that the said policies do not exceed those contained within this policy.

It is understood that authority for the expenditure of funds for any and all expenses covered by this policy extends only to the extent of the financial limitations imposed by the annual (current) budgets of the respective governing bodies.

It is understood where an active contract and/or collective bargaining agreement is in place that addresses items contained within this policy, the terms of the contract/collective bargaining agreement will be followed.

Any question involving the meaning or application of this policy is to be submitted to the City Treasurer or designate for clarification.

Where this policy contradicts an existing policy or corporate practice, the issue will be forwarded to the City Treasurer or designate for a final binding decision. If required amendments to this policy will be documented and placed into future revisions of this policy.

4. The Policy

4.1 Expense Review Officer

The following are designated "Expense Review Officers" (ERO) for the jurisdictions referred to and shall be responsible for administering this policy within their particular areas of jurisdiction, addressing any justifiable exceptions; and for auditing and processing all expense reports in accordance with this policy, while maintaining the right to request additional explanations, documentation or justification of any or all of the expense reports:

4.2 Appeal Committee

The City Council shall appoint an Appeal Committee for the purpose of dealing with disputes. The Appeal Committee shall be comprised of the senior administrative official, and the ERO of the governing body. Decisions of the Appeal Committee shall be final.

If the individual with a dispute is the senior administrative official, the City Treasurer will serve as part of the Appeal Committee.

4.3 Release of Expense Information

All expense information is considered to be public information and shall be made available, upon request, by the ERO. Annually, prior to March 31, the City Treasurer or designate will submit to the City Council, a list of expenses incurred during the previous calendar year for the following:

• members of City Council,
• all City of London staff at level SME-02 or above,
• members of Senior Administration of the following local boards and commissions: London Transit Commission, London Convention Centre Corporation, London Public Library Board, London Police Service Board, and
• persons appointed by the municipality to serve as a member of any body, including a local board, in respect of their services as a member of the body. 

4.4 Responsibilities

Officials / Staff Role

The Officials/Staff are responsible for adhering to the provisions of this policy, in addition to the completion of the expense report and submitting it for approval. Supporting documentation, as outlined in this policy, must be attached to the expense report. To avoid duplicate payments and to facilitate appropriate reviews; copies of credit card/interact slips, and credit card statements are not acceptable as receipts; however, may be required to provide proof of purchase.

ERO Role

The ERO is responsible for reviewing and authorizing the expense report. Under no circumstances may an ERO authorize expenses incurred on their own behalf.

The ERO’s signature indicates that:

• The expense is a legitimate business expense; and funds are available within the adopted budget;
• The purchasing method does not violate the purchasing policy;
• Appropriate supporting documentation, as outlined in this policy, is attached; and,
• The expense has been charged to the correct cost centre and expense code.

The ERO is responsible for pre-approving individual travel and business expenses expected to be reimbursed at an amount greater than $3,000 and to pre-approve out of town mileage claims in excess of $1,000.

Finance Role

Approved expense reports are to be forwarded to Financial Services / Accounts Payable for processing on a timely basis. Accounts Payable will review and process the expense report into the accounting software. Reimbursements for out-of-pocket expenses will be processed through Electronic Funds Transfers. Accounts Payable will provide a direct deposit notice for each payment.

Finance and/or an internal/external Auditor may conduct reviews at any time, without notice, to assess compliance with this policy. Failure to comply may result in corrective and/or disciplinary action up to and including dismissal.

4.5 General

4.5.1   Travel, business and local mileage expenditures are to be based on sound judgment and proper regard for the environment and economy. Audio or video conferencing should be considered whenever possible, as an alternative to travel.

4.5.2   Where travel and business expense payments are made using a corporate purchasing card; all provisions within this policy and the Procurement of Goods and Services Policy must be followed.

4.5.3   Travel, business and local mileage expenditures are subject to examination by City administration and/or the City’s external/internal auditors and must be completed with care, accuracy and supported by the appropriate forms, invoices and/or receipts.

4.5.4   Where an individual travel expense is expected to be reimbursed at an amount greater than $3,000; a Travel Expense Authorization Form must be completed and approved by the ERO in advance of the date of travel. The Travel Expense Authorization Form must be attached to the expense report for submission to Finance.

4.5.5   When more than one traveller is attending the same event, all attendees must where practical/possible:

i)          Coordinate travel arrangements

ii)         Take advantage of group rates

iii)        Individually submit a separate expense report for reimbursement

4.5.6   When personal and business travel is combined, only documented expenses directly related to the business portion are reimbursable. Travel and related expenses, including sales tax, for a spouse and/or other guests will not be reimbursed.

4.5.7   When attending a course, conference, or seminar an outline/itinerary must be provided.

4.5.8   Where travel is delayed or cancelled due to circumstances beyond the traveller’s control, effort must be made to notify the ERO immediately; the individual should attempt to secure complimentary lodging and/or meals where available. Any additional expense resulting from the delay or cancellation may require justification and be subject to review.

4.5.9   Expense reports must be submitted within sixty days from return to work from travel or the date from which the business expense was incurred. Consideration for year-end timelines should be taken into account at the end of the year.

4.5.10 The City will not reimburse for any personal items lost.

4.5.11 Where a staff member’s primary place of business is in a Municipality other than the City of London, for the purposes of this policy:

i)          Local travel/local mileage will be within the limits of the Municipality where their work is conducted (for example: if the staff member conducts business in Toronto, then local travel and mileage will be within the city limits of Toronto)

ii)         Per diem - an overnight stay in association with a one-day meeting or business event out of town is justified depending on the start and end times of the meeting and that the distance required to be travelled exceeds 150 kilometres

All other items in this policy are applicable as outlined.

4.6 Travel

4.6.1 Authorized Travel

(a)        Officials are entitled to receive reimbursement for expenses while attending the following:

i)          Annual conferences of municipal associations of which the governing body is a member;

ii)         Board or executive committee meetings, committee meetings, associated meetings with federal or provincial ministries, workshops and seminars, provided the official is a director, committee or task force member within the sponsoring organization;

iii)        Annual conferences or board meetings of any organization on which an official sits as a director/committee member representing the governing body and where the governing body is entitled to voting delegate status because of its membership;

iv)        Out-of-town business as a representative of the City or of a local board or commission, provided that prior approval has been received from the governing body; and,

v)         One conference in addition to those mentioned in (i) and (iii) above in any given year, provided that the said conference has a direct relationship to municipal concerns or interests, and subject to the approval of the governing body and the availability of funds in the budget.

(b)         Staff are entitled to receive reimbursement for expenses while attending the following:

i)          Annual conferences of municipal associations of which the governing body is a member;

ii)         Board or executive committee meetings, committee meetings, associated meetings with federal or provincial ministries, workshops and seminars, provided the staff member is a director, committee or task force member within the sponsoring organization;

iii)        Annual conferences or board meetings of any organization on which a staff member sits as a director/committee member representing the governing body or is part of a professional association or membership;

iv)        Out-of-town business as a representative of the City or of a local board or commission provided that prior approval has been obtained;

v)         Out-of-town business to meet with peers to discuss best practices; and,

vi)        Out-of-town training courses provided that such training is of benefit to the staff member’s position or necessary to retain licensing/designations and that prior approval has been obtained.

4.6.2. Travel Advances

(a)         Travel advance requests must be made to the appropriate ERO. Approved requests are due to Accounts Payable at least one week prior to departure for domestic travel and two weeks prior to international travel.

(b)         The amount advanced will be calculated by the ERO, based on the estimated expenses associated with each individual circumstance.

(c)         No advance will be provided for amounts less than $200.00. Per Diem amounts will be advanced in Canadian funds only. Exceptions may be made by the ERO where required; provided the request is submitted to Accounts Payable by the timelines outlined in section 4.6.2 a).

(d)         Travel Advances resulting in $0.00 balances (advance = actual travel costs), or amounts owed back to the City, must be reconciled. For amounts owed back to the City, payment (reimbursement) must be made within sixty days from the date of return from travel. The cashier’s receipt must be attached to the final expense report.

(e)         Any Officials/Staff that has an outstanding travel claim that is not submitted to Finance within sixty days of the date of return from travel will not be allowed any further advances for travel until the outstanding advance has been settled.

4.6.3 Registration Fees

Registration fees for attendance at a convention, conference, seminar, workshop or annual meeting will be reimbursed in full by the governing body upon submission of an invoice from the appropriate organization and an official receipt indicating payment.

4.6.4 Travel Expenses

(a)         Per Diem Allowance

i)          The per diem rate in section 4.6.4 a) iii) shall be as established by the governing body. The per diem rate will be paid in Canadian funds. Officials/Staff who receive per diem allowance may not claim additional personal expenses. To simplify reporting, receipts are not required for per diem expenses.

A corporate purchasing card should not be used to purchase expenses covered under the per diem allowance.

ii)         The per diem allowance is intended to cover the following normal daily expenses:

• meals and snacks
• gratuities and taxes
• non-alcoholic beverages 

iii)        The per diem rate of $75 will be applied to a twenty-four-hour travel period. At the discretion of the ERO, a partial per diem may be paid to cover costs associated with a partial travel day. (Proration will be based on actual departure/arrival times as outlined in section 4.6.4 (a)(iv) below). Where meals have been provided, the per diem rate will be reduced by the amount reflected below:

iv)        Where a partial day per diem is applicable the following proration will be applied:

No other expenses will be reimbursed; receipts are not required for per diem expenses.

(b)         Transportation

i)          Officials and Staff may choose their own method of transportation on the understanding that the most direct route, the most economical and most practical method must be used. The loss of productive time must be minimized.

ii)         Air

Economy class airfare is normally to be used; however, business class may be authorized by the ERO if:

• less expensive seats are not available, or
• the departure time is not acceptable, or
• the individual is travelling on a continuous flight in excess of five hours.

The cost of an additional night(s) accommodation may be reimbursed if it is required in order to take advantage of a discount airfare, provided that the cost of the extra accommodation is not greater than the savings realized from the discounted airfare.

iii)        Rail

With prior approval from their ERO, Officials and Staff may be reimbursed for business class rail transportation, provided that they actually travel business class, and provided that the trip extends over a normal meal period (breakfast, lunch or dinner).  Otherwise, only economy rail transportation costs will be reimbursed.  For business class travel, the per diem will be reduced by the amounts noted in section 4.6. (a)(iv).

iv)        Private vehicles

Private vehicles may be used by Officials and Staff for out-of-town transportation when it is the most economical and practical method of travel.  The mileage rate, outlined in section 4.6.4 c) i), will be reimbursed.

• Expenses relating to personal vehicles such as maintenance, repairs, insurance premiums (standard or extra), accident deductibles or tickets, etc. will not be reimbursed.
• Toll charges are a reimbursable expense (receipt/proof of payment is required)
• Please refer to section 4.8 Appendix A regarding insurance requirements for use of personal vehicles on City business.

v)         City vehicles

Use of a City vehicle where available is encouraged. Fuel or electric vehicle recharging costs will be reimbursed with supporting receipts.

vi)        Rental/CarShare vehicles

Rental/CarShare vehicles may be used by Officials and Staff where it is demonstrated that this method of transportation is more economical and practical than the use of taxis or other ride-hailing services. The most economical size of vehicle must be used, depending on the requirements of the occasion and the number of passengers.

The rental contract must be registered under the name “Corporation of the City of London – Applicant Name.”

Officials/Staff who rent vehicles in their own name become contractually responsible for meeting the terms of the contract, including any loss or damage of the vehicle. Please refer to section 4.9 Appendix B (excerpt from the Risk Management Manual) for further details regarding insurance coverage.

vii)       Taxis/Ride-Hailing Services

Officials/Staff may be reimbursed for the actual costs of taxicabs, ride-hailing services, airport limousines, buses or equivalents for transportation between the individual's home or workplace and the designated transportation terminal as well as between the transportation terminal and the hotel or other destination point.  Reimbursement will also be made for actual and reasonable costs incurred for such vehicles on approved City business whether within the City of London or at an approved location.

Prior approval to use a taxi or ride-hailing service should be obtained whenever possible. Taxis and ride-hailing services may be justified in cases where:

• group travel is more economical than the total cost of having individuals travel separately by public transit or shuttle; or
• there is an unusually tight schedule for meetings.

Ride-hailing services can only be used and reimbursed under the following conditions:

• in municipalities where ride-hailing services are regulated and appropriately insured; and
• where a standard (that is, non-premium and single occupancy) service is used.

A corporate purchasing card should be used to pay for any ride-hailing expenses, whenever possible.

Gratuities for taxis and ride-hailing services must be reasonable. Please refer to section 4.6.4 h).

viii)      Local Transit

Officials/Staff may be reimbursed for the actual costs of bus tickets/passes, subway tokens or other modes of a municipal local transit service for approved business travel.

(c)         Local/Out of Town Mileage

i)          Establishing the Annual Mileage Rate

The Canada Revenue Agency (CRA) posts their reasonable allowance rates approximately January 1st of each year. The City will implement the current year CRA posted reasonable per-kilometre allowance rate for all mileage claims on July 1st of each year. The rate will remain in place until June 30th of the following year when it may be amended to reflect the following years reasonable per-kilometre allowance rate.

It should be noted that CRA has, on occasion, reduced their reasonable allowance rate from year to year. Should that occur, the City will also reduce their rates on July 1st to ensure the City’s mileage rate remains in line with the current year CRA posted reasonable allowance rate.

Although the CRA’s posted rate indicates a reduced rate after the first 5000 kilometres are reimbursed; the City will not implement a reduced mileage rate after 5000 kilometres.

ii)         Local Mileage

Local mileage expenses cover all individuals that this policy applies to with the exception of: a) Members of Council (excluding the Mayor) who have local mileage expenses provided for in the Council Members’ Expense Account Policy; b) Officials/Staff (other than those in (a) above) who receive a monthly vehicle allowance.

The mileage rate, as outlined in 4.6.4 c) i) approved by the governing body, will be reimbursed for local business travel. Mileage claims must be submitted to Accounts Payable at the minimum of a quarterly basis, no later than three weeks after the close of each quarter or by January 15th for the previous year.

For business-related travel required during a working from home day, the standard process for claiming mileage applies. For the purpose of determining mileage costs, distance from the closer of the two locations (designated workspace versus regular onsite work location) is to be used.

iii)        Out of Town mileage

The mileage rate, as outlined in 4.6.4 c) i), will be reimbursed for out of town travel. When more than one Officials/Staff is travelling in the same motor vehicle, only the owner of the said vehicle is entitled to reimbursement for mileage expenses as provided by this policy.

Officials/Staff, excluding Councillors, who are provided with a vehicle allowance are only entitled to an out of town mileage reimbursement where eligible mileage claimed is net of 150 kilometres per round trip.

Council Members (excluding the Mayor) who are provided with a monthly transportation allowance, as provided for in the Council Members’ Expense Account Policy, are entitled to an out of town mileage reimbursement for the full distance travelled when the distanced travelled exceeds 150 kilometres.

For business-related travel, the standard process for claiming mileage applies. For the purposes of determining mileage costs, the distance from the closer of the two locations (place of residence versus regular onsite work location) is to be used.

(d)         Accommodation

i)          An overnight stay in association with a one-day meeting or business event out-of-town is justified depending on the scheduled start and end times of the meeting and that the distance required to be travelled exceeds 150 kilometres.

ii)         The name of "The City of London" or of the appropriate governing body must appear on all registrations and in each case available government or corporate rates should be requested. Individuals may be reimbursed for either single or double room base rates (including applicable taxes) depending on individual circumstances.

iii)        With approval from the appropriate ERO, hospitality accommodation, such as suites, parlours, etc. may be obtained when necessary for entertainment or hosting purposes.

iv)        If an Officials/Staff chooses to stay overnight with friends or relatives while on business related to the governing body instead of at a hotel, accommodation expenses will not be reimbursed, however the per diem allowance will still apply as required.

v)         In the event of travel cancellation, the Officials/Staff may be held responsible and not be reimbursed for ‘no show’ charges resulting from failure to cancel a reservation.

vi)        For Short-Term Rentals

Officials/Staff may be reimbursed for short-term rental accommodation (e.g., Airbnb, Vrbo, or similar platforms) when used for approved business travel, provided the accommodation is reasonable, cost-effective, and comparable in price to standard hotel lodging in the same location.

Reimbursement is subject to the following conditions:

• The rental must be booked for business purposes only and for the duration of approved travel.
• The rental must be booked through reputable platforms or providers that are legally permitted to operate in the applicable jurisdiction and maintain appropriate licensing, insurance, and regulatory compliance.
• The total cost must represent good value and not exceed reasonable market rates for comparable hotel accommodation.
• Only the cost of lodging is eligible for reimbursement. Personal charges, amenities, damage fees, penalties, or discretionary services are not reimbursable.
• Itemized receipts must be submitted and must clearly identify the accommodation provider, dates of stay, and total cost.
• All short-term rental bookings are subject to the same approval, documentation, and audit requirements as hotel accommodations.

(e)         Telecommunication

Refer to the Use of Technology Administrative Procedure for more information regarding employee responsibilities for use of City technology for business purposes when travelling.

When performing work during business travel a corporate issued laptop connected by a corporate approved vpn and/or a corporate cell phone using the carrier network (i.e. not connected via public Wi-Fi) is the acceptable way to connect your device for use.

With prior approval, a City cellphone can be used for business purposes when travelling. If travelling outside of Canada, an out-of-country package must be purchased through Information Technology Services for roaming charges. 

Payment of overages and excessive personal use of a City cellphone must be reimbursed to the City.

(f)          Spousal Expenses

Officials/Staff shall be responsible for all additional expenses incurred as a result of a spouse or companion travelling with them, save and except the cost of accommodation as referred to in section 4.6.4 (d) above.

(g)         Parking Expenses

i)          Officials/Staff will be reimbursed for the cost of parking their motor vehicle at a transportation terminal while they are out-of-town on business, subject to the submission of appropriate receipts and provided that the cost of the parking does not exceed the cost of ground transportation from their home or place of business to the transportation terminal.  Loss or damage to the vehicle, while parked, shall not be the responsibility of the governing body.

ii)         Officials/Staff will be reimbursed for the cost of parking their motor vehicle overnight while they are out-of-town on business, subject to the submission of appropriate receipts.  Loss or damage to the vehicle, while parked, shall not be the responsibility of the governing body.

iii)        Officials/Staff may request (subject to Deputy City Manager approval only) reimbursement for parking fines only if the fine was for a meter or hourly parking violation received when the employee was conducting City business, and that business rendered the employee unable to return to deposit additional funds or move the vehicle. Fines incurred due to traffic violations, other parking offences or late payment of parking fines will not be reimbursed.

(h)        Tips and Gratuities

Officials/Staff may be reimbursed for reasonable gratuities for porter, hotel room services, taxis and/or ride hailing services and other similar services. A record of gratuities paid should be kept, a credit card receipt may be used to substantiate a gratuity.

Gratuities should be reasonable and no greater than 20%. Any gratuity paid over this amount must be reimbursed to the City by the Official/Staff. In the event an automatic gratuity is charged, no further tips in addition to the automatic charge must be paid by the Official/Staff. Any gratuity paid over the automatic charge must be reimbursed to the City by the Official/Staff.

The ERO is responsible for identifying situations where the gratuity paid does not fall within the policy and ensure they communicate to the Official/Staff and initiate the reimbursement process.

(i)          Incidentals

Minor expenses (generally under $10.00) that are difficult to receipt may be approved at the discretion of the ERO. Public transit fares, bridge tolls, and meter parking incurred for City business would be examples of such items. The ERO is responsible for determining whether or not to approve minor expenses without a receipt for reimbursement.

4.6.5. Travel Expense Reports

(a)        Officials/Staff are responsible for filing their respective travel expense reports with their respective ERO within sixty days of their return to office from an out-of-town event or from the date of the business expense incurred as covered by this policy.

(b)        Original individual detailed receipts must be filed with the expense report for all travel expenses not covered by the per diem allowance and for all hotel (room) accommodations. To avoid duplicate payments, copies, credit card slips, statements and/or Interac payment slips are not acceptable as receipts, however, may be required to provide proof of payment.

(c)         Any funds owed to the governing body as a result of cash advances or claims for expenses of a personal nature not reimbursed by this policy, etc. shall be submitted to the City. A receipt should be attached to the travel expense report. Any funds owing to the City beyond a sixty-day period from the date of return from an out-of-town event may be deducted from the individual’s next pay cheque.

4.6.6.  Foreign Exchange

All claims shall be reimbursed in Canadian Funds.

The exchange rate used in calculation of the reimbursement will be the Bank of Canada rate during the travel period except in the following circumstances:

• If the Officials/Staff provide evidence of the rate obtained at the time of travel, such as bank/currency exchange office or ATM receipts; or,
• In cases where a credit/debit card has been used, the rate used on the credit/debit card purchase(s) will be used for those purchases only. A copy of the credit card/bank statement showing the specific charge must be submitted.

4.7 Business Expenses

4.7.1 General

i)          Documentary Requirements

All business expenses being submitted for reimbursement must have an original, itemized receipt provided. Where necessary the purpose of the business expense should be outlined as well as all Officials/Staff that were a part of the expense.

EROs are prohibited from approving their own expenses. Expenses for a group can only be claimed by the most senior person present, where “senior” means the Official/Staff with the highest authority on the organizational chart’s hierarchy. Expenses cannot be claimed by an individual if incurred by their ERO (e.g., A director who reports to a Deputy City Manager cannot submit a claim that includes the cost of the Deputy City Manager’s lunch even if they were at the same event, with the result that the Deputy City Manager would thereby approve their own expenses).

ii)         Corporate Purchasing Cards

Where payments are made using a corporate purchasing card for items covered under this section of the policy, all provisions within this policy and the corporate purchasing card policy must be followed.

4.7.2   Hosting (City and/or Non-City employees in attendance)

(a)         On occasions when it becomes necessary for Officials/Staff to host or entertain individuals relating to the advancement of the affairs of the City, such hosting or entertaining shall not be extended solely to an individual(s) who is employed by the City or solely to the spouse or companion of the Officials or Staff member, unless the individual, spouse or companion is attending in an official or business related capacity. In such cases, all expenses must be accompanied by receipts plus a written explanation setting out the following:

• the purpose for the hosting and the particular circumstances;
• the names and the positions held of the person(s) hosted;
• the location at which the hosting took place.

(b)        Hospitality such as beverages, meals, tours or other entertainment is only to be provided to Officials/Staff that have been identified by prior approval to act as hosts to guests of the City.

(c)         Reasonable expenses associated with the hosting of business contacts, such as business lunches or dinners, may be reimbursed when the expense is considered to be necessary for the advancement of the interests of the City (Officials or Staff members alone are not considered “business contacts”). The request for reimbursement must include the purpose of the hosting, and the name(s) of the individual(s) hosted.

With pre-approval from the ERO, alcoholic beverages purchased during these business events may be reimbursed. It is the responsibility of the ERO to determine whether the expense should be reimbursed, given the particular circumstances. Officials/Staff must be mindful of the fact that entertainment expenses in particular must be able to withstand public scrutiny.

(d)        When two or more Officials or Staff members are present for a business/hosting event, the most senior person present must pay for the expenditure and prepare the respective expense report (where “senior” means the Official/Staff with the highest authority on the organizational chart’s hierarchy).  If this is not feasible, the resultant expense report must still be approved by the ERO of the most senior person present.

4.7.3   Meals In-town (Only Officials/Staff in Attendance)

(a)        It may be necessary for Officials or Staff to conduct City business over a meal, or an Officials or Staff may incur meal expenses in conjunction with attending a function on City business. It is the responsibility of the ERO to determine whether the meal expense should be reimbursed, given the particular circumstances. Receipts must be detailed and include a description of the purpose of the meal and a list of all persons in attendance.

Alcohol will not be reimbursed.

(b)        When two or more Officials or Staff are present for a meal in-town, the most senior person present must pay for the expenditure and prepare the respective expense report (where “senior” means the Official/Staff with the highest authority on the organizational chart’s hierarchy). If this is not feasible, the resultant expense report must still be approved by the ERO of the most senior person present. 

4.7.4   Work Events (Non-City Staff in Attendance)

Expenses associated with events such as committee meetings, award banquets, a political speech/address or other business related events where the purchase of a ticket or meal is required; will be reimbursed when such expense is considered to have a direct relationship to municipal concerns or interests. Additional reasonable expenses related to these types of events may be reimbursed. Original and detailed receipts must be provided.

4.7.5   Working Meetings/Life Events (Only Officials/Staff Present)

(a)        Non-alcoholic beverages and snacks may be offered to Officials or Staff required to work through "breaks" (otherwise called "coffee breaks"). Such hospitality should be restricted to occasions where the dispersal of participants during a break period is not desirable (e.g. training workshops). Managerial discretion and due regard for economy should be used in identifying such occasions.

(b)        Non-alcoholic refreshments, meals, or both may be offered to Officials or Staff required to work through meal hours.  Such hospitality should be restricted to occasions where the dispersal of participants during the meal hour is not desirable. Managerial discretion and due regard for economy should be used in identifying such occasions.

(c)         Expenses will be reimbursed for employee events such as: team building events, general staff appreciation or celebrations, recognition of project milestones, or recognition of the extra efforts of employees.  It is the responsibility of the ERO to exercise good judgment to ensure that the expense is warranted and reasonable, and that the type of event or award is appropriate for the purpose.  Officials and Staff must be mindful of the fact that entertainment expenses in particular must be able to withstand public scrutiny.

(d)        Expenses associated with functions for departing staff may NOT be charged to a Service Area’s budget. All expenses related to this type of function are the responsibility of those hosting and/or attending the function.

(e)        Cash awards are considered taxable benefits under income tax regulations.

(f)          It is NOT permissible to use City funds to purchase flowers or gifts in recognition of any individual or group of individuals unless required within the business context in such circumstances as:

i)          In the event of the death of an employee, an employee’s spouse or an employee’s child, Human Resources may purchase flowers on behalf of the City. Where a donation is requested in lieu of flowers, Human Resources may make a contribution up to a maximum of $100.00.  Any flowers or donations shall be clearly marked as having come from the “Municipal Council and Staff of The Corporation of the City of London”.

ii)         In the event of the death of a current Member of Council, a current Member of Council’s spouse or a current Member of Council’s child, the City Clerk may purchase flowers on behalf of the City.  Where a donation is requested in lieu of flowers, the City Clerk may make a contribution up to a maximum of $100.00.  Any flowers or donations shall be clearly marked as having come from the “Municipal Council and Staff of The Corporation of the City of London”.

iii)        In the event of the death of a current local Member of Parliament or current local Member of the Legislative Assembly of Ontario, the City Clerk may purchase flowers on behalf of the City.  Where a donation is requested in lieu of flowers, the City Clerk may make a contribution up to a maximum of $100.00.  Any flowers or donations shall be clearly marked as having come from the “Municipal Council and Staff of The Corporation of the City of London”.

iv)        Gifts for employees in keeping with the Council and Corporate Policies and Procedures related to the Employee Service Recognition Program.

4.7.6   Attending Public Functions

When Officials/Staff are officially requested to attend functions at public expense at which there are guests who are not Officials/Staff, the number of Officials/Staff must not exceed the number needed to conduct City business. 

Expenses incurred at or for political fundraising events where the Officials/Staff have been requested to attend are not reimbursable.

4.7.7   Other Business Expenditures

(a)        Alcohol, tobacco and cannabis expenses, including expenses for the purchase of tobacco and cannabis accessories are not permitted.

City funds may only be used to purchase tobacco and tobacco accessories for use in Indigenous ceremonial and reconciliation activities with the approval of the ERO.

(b)        Parking tickets or fines within City Limits

Officials/Staff may request (subject to Deputy City Manager approval only) reimbursement for parking fines only if the fine was for a meter or hourly parking restriction violation received when the employee was conducting City business, and that business rendered the employee unable to return to deposit additional funds or move the vehicle. Fines incurred due to traffic violations or late payment of parking fines will not be reimbursed.

(c)         Telecommunication

Refer to the Use of Technology Administrative Procedure for more information regarding employee responsibilities for use of City technology for business purposes.

When performing work, a corporate issued laptop connected by a corporate approved vpn and/or a corporate cell phone using the carrier network (i.e. not connected via public Wi-Fi) is the acceptable way to connect your device for use.

Payment of overages and excessive personal use of a City cellphone must be reimbursed to the City.

4.8 APPENDIX A - Risk Management Policy - Insurance coverage for personal vehicles used for City Business

PURPOSE

From time to time, it is necessary for City staff to use a personal vehicle on City business. This policy establishes the requirements of City employees, who receive travel expense reimbursement, are aware of expectations and insurance requirements when using a personal vehicle while on City business.

POLICY

4.8.1. Automobile Liability Insurance Coverage

The Ontario Insurance Act directs that passengers injured during an automobile accident shall file their claim with their own insurance company. If they do not hold a policy, they can file a claim against the policy of their spouse or parent(s) or guardian(s). When a passenger has no access to any other insurance policy, they can make a claim against the insurance policy covering the vehicle that they were a passenger in.

(a)        The City purchases “Non-Owned Automobile Liability” insurance. This provides coverage for legal liability arising out of automobile accidents while an employee is using their vehicle for City business. (It does not provide insurance for vehicles operated by employees under contract for snow ploughing.)

Non-Owned Auto protects the City against claims arising out of the use by employees of their own personal vehicles. It does not protect the owner of the vehicle who must by law carry owner's insurance. If the owner’s policy does not cover part or all of, a claim when a vehicle is operated on behalf of the City, this ‘non-owned’ policy provides insurance to the City.

4.8.2   Employees who use their vehicles on City business must maintain a minimum of $1,000,000.00 automobile liability and statutory accident benefits insurance coverage as required under the Ontario Insurance Act.

(a)        Injury/Incident Reporting Procedures

Employees will report all automobile accidents that occur while on City business to their Director/Manager as soon as possible.

(b)        The Director/Manager will inform Human Resources of injuries involving City employees and Risk Management of injuries to non-employees. The Director/Manager will also complete the appropriate WSIB and Automobile Accident report forms as appropriate.

4.9 APPENDIX B - Rental Vehicle Risk Management 

4.9.1.  INSURANCE ON RENTED VEHICLES GUIDELINES

When vehicles are rented for business purposes, they must be rented in employer’s name in order that the blanket auto insurance policy provides coverage. This is because the renter’s own insurance policy responds first to claims by injured claimants. Employees who rent vehicles in their own name become contractually responsible for meeting the terms of the contract, including any loss or damage of the vehicle. For example, when an accident arises out of the use or operation of a leased or rented vehicle the priority of those responsible for costs is:

(a)        The renter’s own automobile insurance policy,

(b)        Next is the policy of the driver of the vehicle, (for example, if you rented a vehicle but let a friend drive it), and

(c)         The policy of the vehicle owner (the rental company).

4.9.2 PHYSICAL DAMAGE TO RENTED VEHICLES

The Collision Damage Waiver (CDW) on short-term vehicle rental contracts should be declined as the City has adequate insurance for the risk.   In the case of the City, it is not necessary to purchase insurance for physical damage to the vehicles rented when the vehicles rented are valued at less than $100,000.00.

4.9.3 RESTRICTIONS ON USE

Rental agreements all contain restrictions on certain uses and drivers that, if violated, may affect insurance coverage and make the renter fully responsible for the loss. Renters should pay particular attention to the following typical rental agency restrictions:

• no driver under age 21
• no driver under the influence of alcohol or drugs
• no use inconsistent with normal business travel (see detailed list in rental agreement)

4.9.4 PERSONAL USE OF RENTAL AUTOS

These guidelines and procedures apply only to vehicles rented for use on the business of the City or insured Board.

4.9.5 REPORTING REQUIREMENTS

All accidents must be reported promptly to the rental agency, to the local police and to Risk Management. See Automobile Accident Report - Form No. 1005.