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Expense Policy


To provide guidelines for eligible expenses, limitations, conditions, and procedures for reimbursement of expenses incurred by anyone in the organization making an expense claim. It applies to expenses paid through an OntarioMD corporate credit card and to reimbursements for expenses paid directly by the employee.


Reimbursement of expenses that are paid from public funds is governed by Ontario's Broader Public Sector Expense Directive in addition to this policy. 

Expenses related to business development (Non-Transfer Payment activities) are not governed by Ontario’s Broader Public Sector Directive. Please refer to section 9 of this policy for more information.


“Claimant”: an individual making a formal demand for payment

“Non-Transfer Payment Agreement (Non-TPA)”: includes all work that is not covered in OntarioMD’s OH Transfer Payment Agreement. 


The OntarioMD Staff Expense Policy establishes the following:

  1. Accountability
  2. Transparency
  3. Allowable Expenses
  4. Hospitality
  5. Consultants and Other Contractors
  6. Procedures for Reimbursement / Making Claims
  7. Approval Process for Claims Submitted
  8. Corporate Credit Cards
  9. Process for Reimbursement of Claims & Lost Cards

1. Accountability

This policy is subject to the Delegation of Authority Policy approved by the OntarioMD Board of Directors. The guidelines for expense reimbursement are approved by the Senior Management Group. Any exceptions to this policy are to be referred to the Chief Executive Officer (CEO)/Chief Administrative Officer (CAO).

2. Transparency

This policy will be posted on the organization's website,, and will be available in an online format for stakeholders to download and print.

3. Allowable Expenses

OntarioMD will reimburse reasonable expenses incurred while performing Company business, subject to established approval and authorization procedures and the approved budget.

3.1. General Provisions

  • Prior approval at appropriate level is required to incur hospitality, meal and travel expenses;
  • Other options for meetings should always be considered before travel is approved (e.g. teleconference, videoconference);
  • Hospitality, meal and travel expenses for a group can only be claimed by the most senior OMD employee present;
  • Expenses of a personal nature including travel to and from work are not allowable;
  • Expenses of spouses or accompanying persons are not allowable except for identified business purposes and on prior approval by the CEO/CAO;
  • Original itemized receipts must support the claim for reimbursement (summarized credit card receipts alone are not sufficient);
  • Every reasonable effort should be made to use the organization's normal purchasing procedures.

3.2. Transportation - Automobile

Use of a personal automobile while on OntarioMD business is reimbursable business use and includes:

  • Trips from the office to business meetings including associated parking;
  • Trips from home to business meetings may be claimed if the claimant normally has no business reason to drive to work, the claimant attends multiple offsite business meetings in one day, or the distance materially exceeds the claimant’s normal commute;
  • Normal trips to and from the office are not reimbursable;
  • All traffic and parking violations are the employee’s responsibility;
  • The reimbursement rate will be adjusted to keep pace with the OPS Services’s maximum allowable rate per kilometre for travel. OntarioMD’s reimbursement rate is currently set at $0.49/km but may be temporarily adjusted for short periods of time via memorandum. The mileage rate covers all operating costs including fuel and a contribution to depreciation;
  • No documentation is required to claim mileage apart from identifying the distance and the purpose of the trip;
  • Reasonable and necessary costs for toll roads may be considered an acceptable expense if supported with a business case. It would be at the discretion of the appropriate approving manager to assess the reasonableness of the expense/business case.

When using a personal vehicle for company business, it is the driver/owner’s responsibility to keep daily logs to track business use and to ensure that the motor vehicle insurance includes coverage for business use of the vehicle. In the event of an accident, you will not be permitted to make a claim to the company for any resulting damage or deductible. 

The cost of rental cars when required for business purposes will be fully reimbursed:

  • Reimbursable costs include rental fees, fuel, insurance, parking and tolls (supported same as for personal vehicles);
  • Compact model is the standard vehicle type
  • The rental agency's loss/damage insurance option should be chosen unless the rental is to be paid by a premium credit card that includes comparable protection (the OntarioMD credit card is not such a premium card);
  • All traffic and parking violations are the employee's responsibility;
  • Mileage does not apply to a rental car.

Receipts must be provided for all costs.

3.3 Approval for Travel

The following chart outlines the approvals required for travel.

Role Travel in Ontario Travel in Canada or Continental USA1
Board ChairN/AN/A
Board MemberBoard ChairBoard Chair
ConsultantContracting ManagerCEO

1 Requires rationale for requesting the travel, forecasted cost and benefit to the organization.

3.4. Other Transportation

Travel by air, rail, taxi or other common carrier while on OntarioMD business will be reimbursable. The claimant should always chose the most economical way to travel - economy/coach class is the standard when flying, taking the train, or other public transportation. The maximum reimbursement is limited to economy class and associated ground transportation unless specifically approved by the CEO/CAO. Local public transportation including hotel/airport shuttles should also be used wherever possible. 

Documentation is to include the carrier's or travel agent's invoice/receipt and the purpose of the trip. Receipts must be provided for all costs.

3.5. Accommodation

Accommodation is reimbursable only when required during a business trip. Employees must be a minimum of 40km from their home and unable to return home for the night due to OntarioMD work activity. The maximum reimbursement is limited to the OMA’s negotiated corporate rates for a standard room except when such rates are not available within a reasonable distance. Business expenses such as long distance business calls and hotel internet connections are reimbursable if they are incurred to provide business for OntarioMD. The least expensive means of such service should be used. 

Expenses that are non-reimbursable include but are not limited to:

  • room movie/game charges and in-room bar services;
  • any additional/incremental costs incurred as a result of travelling with a spouse, partner or friend. 

Personal expenses may not be claimed. However, necessary laundry and pressing may be claimed if 3 or more consecutive days of business are required without an opportunity to return home. 

Reasonable Travel Expense gratuities include:

  • 10% on a taxi fare;
  • $2-$5 for housekeeping for up to two nights in a hotel, up to $10 for a longer stay.

Documentation is to include the room account from the hotel, in addition to a credit card slip.

3.6. Meals and Maintenance

Only reasonable and appropriate meal expenses may be reimbursed by an employee on company business and must be farther than 24km from the employee’s office or home base location (regular place of employment) over a normal meal period. OntarioMD will reimburse employees for reasonable meal expenses incurred while performing business for the organization subject to established approval and authorization procedures and the approved budget under the following circumstances:

  • Generally when travelling or hosting meetings with business contacts over meals;
  • While away from the regular place of employment over a normal meal period and working at least 24 kilometres from the office or home base location;
  • Conducting meetings with a business contact where the defined business purpose cannot be met by a standard meeting. Prior approval for a business related meeting is required from employee's direct manager;
  • If more than one OMD employee is present, the most senior OMD employee must pay.

Reimbursement will not be provided for meals consumed at home or included in the cost of transportation, accommodation, seminars or conferences. 

Meal expense reimbursement can be for restaurant, prepared food or grocery items consumed for a meal. 

Original, itemized receipts are required for meal expenses and reimbursement is not to exceed the actual amount spent. 

Reimbursements for meal expenses are not to exceed meal rates below (see Meal Rate Chart).

Meal rate chart:

Meal Maximum amount including tax and gratuities

Claims for meals:

  • Meal rates are for meals consumed and should not be considered a daily allowance;
  • Amounts for meals skipped cannot be combined to enhance the next meal. For example, if you skip breakfast but you eat lunch the maximum amount for lunch will be $15.00 not $25.00;
  • Daily expenditure must not exceed $50.00 per person;
  • Exceptions to the above limits may be made where available meal options require higher expenditures. Exceptions require a receipt and must be approved by the employee’s direct manager;
  • Alcohol cannot be claimed as part of a meal expense – there are no exceptions to this rule;
  • Gratuities are not to exceed 15% and are included in the meal rates;
  • The meal expense receipts must indicate the business purpose, date and a list of those individuals included;
  • The meal expense claim (via Concur) must also indicate the business purpose & date.

3.7. Alcohol

Alcohol has a limited role in business meetings and is precluded from reimbursement except as approved by the CEO/CAO pursuant to 4.4 below.

3.8. Other Expenses

Other expenses may be reimbursed and approved according to the Delegation of Authority Policy. Every effort should be made to employ OntarioMD's normal procurement procedures rather than using the corporate credit card or an employee's own funds.

4. Hospitality


Hospitality is the provision of food, beverage, accommodation, transportation and other amenities other than for direct business activities.


It is not allowable to use public funds to pay for events where hospitality is provided solely to employees and/or consultants of OntarioMD. However, in certain circumstances hospitality expenses can be reimbursed but must be approved by the CEO/CAO. Examples include office social events, retirement parties, and holiday lunches. For more information on these hospitality expenses, please refer to OntarioMD’s Staff Event Recognition Gifts Policy.


Please refer to OntarioMD’s Hospitality and Entertainment Policy for information on events/functions that involve people outside of OntarioMD.


Hospitality may include the consumption of alcohol at a meal or a reception with invitees where there is a business case AND written approval obtained from CEO/CAO before the arrangements have been made. Alcohol must be provided in a responsible manner (e.g. food must always be served) and preference should be given to wine, beer and spirits produced in Ontario.

5. Consultants and Other Contractors


Reimbursement of consultants’ expenses are limited to the maximums under OntarioMD’s expense policies unless specifically approved by the CEO/CAO.


For consultants and other contractors paid for by public funds, hospitality, incidental or food expenses are not reimbursable. This means that they cannot claim for expenses such as meals, snacks, beverages, gratuities, laundry or dry cleaning, valet services, dependent care, home management or personal telephone calls.

6. Procedures for Reimbursement / Making Claims


Claimants are required to:

  • Obtain all relevant approvals before expending funds;
  • In Concur, submit all claims to their supervisor, or in the absence of the supervisor, to that person's supervisor;
  • Submit itemized (detailed) receipts;
  • For meals, indicate on the claim form the names of the persons dining and the business purpose for the meeting;
  • For travel, indicate on the claim form the destination and business purpose for the trip;
  • For missing receipts provide a written explanation and an affidavit in Concur;
  • Submit claims within 30 days of incurring expenses;
  • Repay any overpayments immediately and without any request from OntarioMD;
  • Submit any claims for expenses before leaving the organization should claimants leave employment with OntarioMD.


Claims are to be submitted to the employee's supervisor using Concur. Claims will be reimbursed by electronic funds transfer to the employee's bank account.

7. Approval Process for Claims Submitted


Persons approving claims are responsible for ensuring the claims are appropriate, necessarily incurred in the performance of OntarioMD's business, contain appropriate supporting documentation and coded correctly for accounting purposes. When a situation arises and discretion needs to be exercised, approvers should consider the appropriateness and reasonability of the expenditure, whether reimbursement would be fair and equitable, whether it is properly explained and documented, and whether it would stand up to public scrutiny.


Under no circumstances are employees permitted to approve their own expenses. Expenses incurred by a group may only be claimed by the most senior OMD employee present.

8. Corporate Credit Cards


A corporate credit card may be issued to an employee who has frequently occurring expenses with the approval of that employee's department head and the CEO/CAO. Increases in credit limits are authorized in the same way.


Personal expenses may not be charged to an OntarioMD credit card. Employees in possession of a corporate credit card may not charge business expenses to a personal credit card and then claim for reimbursement.


Employees in possession of a corporate credit card will not be eligible for expense reimbursement if their corporate credit card reporting is in arrears.


Process for reimbursement of claims & lost cards:

  • Corporate credit card charges are paid by the Company on receipt of the statement from the credit card company;
  • OMA Finance staff is responsible for uploading the statement details to Concur;
  • Employees are responsible for reviewing the statement, attaching appropriate documentation, coding the expenses for general ledger purposes and submitting the expenses for approval immediately;
  • The receipts are to be scanned as attachments to the claim. You are required to retain all original receipts for audit purposes.


Cardholders must notify both the Credit Card Company and OMA Treasury of a lost card or any unauthorized charges to the card.

9. Business Development (Non-TPA) Expenses

  • Non-TPA expenses may be incurred with prior CEO/CAO approval (as outlined below); 
  • Non-TPA expenses incurred by the CEO must be pre-approved by the Board Chair (as outlined below); 
  • Allowable meal expenses for Non-TPA activities are a maximum of $81.36 per meal per person and a maximum of $135.60 per person per day including tip and tax ($60.00 and $100.00 respectively before tax and tip);  Appropropriate tip amounts are 15-20% of the after tax amounts; 
  • Alcohol expenses may be incurred with prior CEO/CAO approval and are limited to one (1) drink per meal per person; 
  • Other deviance from BPS limits and allowable expenses may also be accepted with prior approval from CEO/CAO.

10. Responsibilities

Position Actions
CAO (Approver) Approve operating policies and/or procedures.
Communications Provide review of the policy for clarity.
SMT/Human Resources Provide approval based on procedures outlined above, and follow up on any breaches of policy and take action as necessary.
Management (Custodian) Notify Authoring Department when each policy reaches its review date. Maintain original documentation for archiving.
Department Directors Monitor compliance with this policy by employees. Obtain training for employees if required.
EmployeesAcknowledge as required and comply with policies/procedures.