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Board Policy #131.0 Expenses

WORKING DOCUMENT

1. Policy Statement

The York Region District School Board (YRDSB) is committed to the prudent, transparent, and accountable use of public funds. The Board reimburses eligible expenses incurred by staff, trustees, and non‑trustee members appointed to official Board Committees while performing duties on behalf of the Board.

All expenses must:

1. directly support Board business and responsibilities;
2. demonstrate modesty, necessity, appropriateness, and economy;
3. comply with YRDSB policies and procedures;
4. align with the Broader Public Sector Accountability Act (BPSAA), the Ontario Public Service (OPS) Travel, Meal and Hospitality Directive, the Education Act, and other applicable legislation and Ministry requirements; and
5. support Board priorities, the Multi‑Year Strategic Plan, and stewardship of public resources.

The Board is accountable to the public for all expenditures and must ensure practices meet the highest standards of integrity and fiscal responsibility.

2. Application

The YRDSB supports reasonable professional development (PD) that aligns with Board, department, school, and Ministry priorities. Staff may be reimbursed for necessary, appropriate, and pre‑approved expenses related to:

1. professional development (conferences, workshops, training);
2. travel required for Board business;
3. meals and hospitality, in limited cases permitted by legislation; and
4. accommodation when required for Board business.

Expenses must be:

1. pre‑approved by the appropriate authority;
2. directly related to Board duties;
3. supported by original itemized receipts or acceptable electronic originals; and
4. submitted within required timelines.

3. Guiding Principles

3.1 Financial Stewardship

All expenditures must demonstrate:

1. modesty: not excessive or lavish; reflects prudent use of public funds;
2. necessity: required to fulfil official duties;
3. appropriateness: suitable to the context and compliant with policy and legislation; and
4. economy: most cost‑effective option considering time, practicality, and value.

3.2 Compliance with Legislation and Directives

1. This policy aligns with:
2. Broader Public Sector Accountability Act (BPSAA);
3. Income Tax Act (CRA guidelines, including non‑reimbursable commuting);
4. Ontario Public Service (OPS) / BPS Expenses Directive;
5. Education Act – Duties of Boards and Directors (financial stewardship);
6. Ministry of Education Policies, PPMs, and directives; and
7. applicable collective agreements.

3.3 Transparency and Accountability

1. all claims must clearly state the business purpose;
2. all approvals must adhere to the principle that no individual may approve their own expenses; and
3. all expenses are subject to review, audit, and public accountability.

4. Responsibilities

4.1 The Board of Trustees is responsible for:

1. reviewing the Expenses policy in accordance with the priorities in the Multi-Year Strategic Plan and the approved policy review cycle;
2. understanding and communicating with members of the community about the Expenses policy, as required;
3. approving requests from the Director of Education to participate in professional development opportunities prior to departure;
4. obtaining approval for appropriate expenses from either the Director of Education or the Chief Financial Officer, as outlined in this policy and procedure;
5. adhering to prescribed limits as outlined within Board policy and procedure regarding requests for reimbursement of travel, meals and hospitality expenses; and
6. ensuring that all expenses submitted are necessary, modest, and appropriate, and fully comply with Board Policy and Procedure #220.0, Trustee Services and all other relevant policies, procedures, guidelines and legislation.

4.2 The Chair of the Board is responsible for:

1. approving requests from the Director of Education for reimbursement for expenses for travel outside of Ontario only if prior approval has been granted and shared with trustees at the Finance and Property Standing Committee meeting; and
2. obtaining approval for appropriate expenses from the Chief Financial Officer.

4.3 The Director of Education is responsible for:

1. implementing and operationalizing the Expenses policy;
2. adhering to all requirements in the policy and procedure regarding the approval and reimbursement of eligible expenses; and
3. obtaining approval for appropriate expenses from the Board Chair.

5. Definitions

5.1 Appropriate

Expenses that are directly connected to Board business, suitable to the purpose and compliant with all directives and legislation.

5.2 Designated Broader Public Sector (BPS) Organizations

Under the BPS Accountability Act, designated BPS organizations include hospitals, school boards, colleges, universities, Community Care Access Corporations and Children’s Aid Societies.

5.3 Hospitality

The provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not employed by designated BPS organizations.

5.4 Necessary

Expenses essential to carrying out Board duties and responsibilities.

5.5 Professional Development and Professional Learning

The delivery of information to influence practice. Professional learning is an internal process in which individuals create professional knowledge through interaction with this information^[1].

^[1] Katz, Steven, and Dack, Lisa A. Intentional interruption: how to leverage the learning in professional learning. Thousand Oaks, Corwin Press, 2013.

6. Contact

Accounting Services

7. History

Replaces policies and procedures: Policy and Procedure #122.0, Conferences and Workshops - Employees, Policy #145.0, Kilometre Allowance, Staff, Trustee and Non-Trustee Committee Members and Policy and Procedure #175.0, Travel, Meals and Hospitality Expenditures.

Working Document: November 3, 2020, March 2026

Revised: January 2026

Final Approval: November 2022

Footnote

1 Katz, Steven, and Dack, Lisa A. Intentional interruption: how to leverage the learning in professional learning. Thousand Oaks, Corwin Press, 2013.

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Board Procedure #131.1

Expenses

1. Procedure Statement

This procedure outlines the process for approval and reimbursement of eligible expenses incurred by employees while performing duties on behalf of the Board.

2. Application

Employees should continuously explore opportunities for knowledge mobilization and participation in additional relevant professional development opportunities. Additional rationale must be provided for participation in professional development opportunities to destinations outside of Ontario and must have Director/Associate Director approval in writing.

Criteria for approval should be aligned with the following:

1. YRDSB Multi-Year Strategic Plan, Board priorities and school/department improvement plans;
2. Ministry of Education directives; and
3. Performance appraisal recommendations.

Expenses will not be reimbursed for attendance at workshops and/or conferences outside of Ontario unless approval has been granted prior to departure.

3. Responsibilities

3.1 Approval and Reimbursement Process

3.1.1 Application

The employee will submit an application for a workshop or conference prior to the event, using the Application to Attend a Conference or Workshop form.

Employees who participate in conferences and workshops for the purposes of professional learning and development must:

1. provide the workshop or conference details;
2. provide a rationale, including, but not limited to, the destination;
3. identify learning objectives connected to the Multi-Year Strategic Plan, Board priorities and school/department improvement plans;
4. outline budget and funding;
5. prepare a follow-up report as soon as possible and within three months for all opportunities outside of Ontario; and
6. identify opportunities for knowledge mobilization, where applicable and appropriate.

Participation in workshops and conferences offered by YRDSB does not require submission of the Application to Attend a Workshop form. Pre-approval from the appropriate approver is required.

3.1.2 Pre-Approval

Pre-approval is required for all workshops and/or conferences. Factors in the pre-approval decision include, but are not limited to, budget availability, relevance of workshop and/or conference topics and impact on the workplace. For international travel, prior approval from the Director or appropriate Associate Director is required.

3.1.3 Appropriate Approval

Reimbursement of expenses to an employee requires, among other conditions, the expense to have the proper approval.

Workshops and Conferences: Canada and the Continental United States. Applicants require the pre-approval of their immediate supervisor, or as outlined below:

3.1.4 Role of the Approver

The role of the approver is to provide approval only for expenses that:

1. meet all Board policies and procedures;
2. are incurred on behalf of Board business;
3. are properly supported by appropriate documentation, including original, itemized receipts; electronic original receipts (PDF, scanned, or photographed) are acceptable provided they clearly display all required information; and
4. can be paid within existing available budgets.

Employees cannot approve their own expenses.

3.1.5 Approval of Eligible Expenses

Submitted expense claims are to be in compliance with all applicable Board policies, procedures, guidelines and legislation.

Submit a statement of expenses on the Quarterly Expense Report form to the appropriate approver for approval, after expenses have been incurred and in accordance with all applicable Board policies, procedures, guidelines and legislation including:

1. the names of the individuals involved, their role, and a clearly stated purpose where the claim includes hospitality expenses;
2. original itemized receipts to support each expense claim; electronic original receipts (PDF, scanned, or photographed) are acceptable provided they clearly display all required information;
3. submissions must adhere to quarterly intervals from the date of the first expense (i.e., first expense dated September 15, remit expense form on December 15). Alternatively, submissions are permitted when the total expense report exceeds $200;
4. ensure that meal expenses for a group are claimed and reported by the most senior employee in attendance;
5. comply with Finance Services year end cutoff dates ensuring that all submissions are for the fiscal period September 1^st to August 31^st;
6. ensure that no personal expenses are submitted for reimbursement;
7. not split purchases into multiple receipts to circumvent limits on individual purchases;
8. only claim reimbursement for alcohol under special circumstances, after obtaining prior approval of the Chief Financial Officer or Director of Education, as outlined in this policy and procedure;
9. ensure that all expenses relating to this policy and procedure are charged to the school or department operating budget, unless the expenditure is directly related to a School Generated Funds (SGF) funded activity; and
10. ensure that school generated funds (SGF), school council, student council funds or any other fundraising funds are not used for reimbursing travel, meals or hospitality expenditures, except when such expenses are directly incurred in support of SGF-funded student programs or events (e.g., field trips, graduation, or international trips). 

3.1.6 Director of Education

1. only claim reimbursement for alcohol under special circumstances, after obtaining prior approval of the Board Chair.

3.1.7 Meal Allowance

Staff may not expense business meals with other staff or trustees unless the event meets the specific eligibility requirements and timeframes outlined in Procedure #131.3, Provision of Food at Board Organized Events. All such expenses must adhere to the maximum per-person meal thresholds defined in Procedure #131.1, Expenses.

Meal Maximum Amounts (includes taxes and up to a maximum of 15% gratuity)

Social activities involving only trustees, Board staff and/or designated BPS organizations are not considered hospitality functions and cannot be reimbursed.

3.1.8 Transportation and Mileage

Mileage includes the actual distance traveled to destinations in a personal vehicle while on Board business. The following guidelines apply when claiming and calculating travel costs. No claim should be made for mileage for the return mileage from the home to normal work location.

1. Home-to-Home Recording: Log all daily business travel from home-to-home, listing each business stop individually. Personal stops or deviations must be excluded.
2. Commute Deduction: Only mileage in excess of the employee’s regular round-trip commute (home-to-normal work location) is reimbursable. If total daily travel is less than or equal to the normal commute, no claim shall be made.
3. Commute Exclusion: Travel from home to the normal work location (including off-hours meetings) is not reimbursable.
4. Economical Travel: All forms of transportation must be the most economical and practical in the circumstances. Mileage will be calculated and paid in accordance with the Procedure 131.2, Kilometrage Allowance: Staff, Trustees and Non-Trustee Committee Members.

Highway toll fees such as, but not limited to, 407 Electronic Toll Route (ETR) charges, are not eligible for reimbursement. In exceptional circumstances, with prior approval from the Chief Financial Officer, reimbursement for these expenses may be considered.

3.1.9 Accommodations

Obtain prior approval from the Chief Financial Officer or Director of Education, as outlined in this policy, when a hotel room, other than a standard room, is required.  Accommodations within York Region will not be considered for reimbursement.

3.1.10 Conferences and Workshops

Criterion for approvers to consider when reviewing an Application to Attend a Conference or Workshop:

1. name of convention, conference or workshop;
2. where and when the event is being held;
3. relevance to the employee’s position;
4. relationship to the Multi-Year Strategic Plan, Board priorities, school/department improvement plans;
5. applicant’s rationale for attending the event and learning objectives;
6. impact on the workplace; and
7. budget and funding.

Authorized forms are to be returned to the applicant to notify them of approval.

3.1.11 Other Expenses

Ensure that gifts of appreciation, in exchange for services or expertise that are performed or donated without charge, are appropriate, justified and not lavish.

3.1.12 Advances and Payment Processes

There will be no advances to employees attending workshops and/or conferences. Registration costs are to be paid up front, by the employee, and then claim reimbursement from the Board upon completion of the workshop and/or conference.

Employees must submit the Quarterly Expense Report with the approved Application To Attend A Conference or Workshop Form to their immediate supervisor for retention and Accounting Services for reimbursement.

Where the workshop and/or conference occurred outside of Ontario, employees are to submit a copy of the Quarterly Expense Report with the approved Application To Attend A Conference or Workshop Form to the Chief Financial Officer.

Employees are to cover the cost of additional expenses, events or excursions not related to the professional development opportunity, and make every effort to minimize costs.

Accounting Services will process the reimbursement once all documentation and approvals have been received within scheduled processing run dates included on the Accounting website.

3.1.13 Monitoring and Reporting

The Chief Financial Officer will track applications and costs related to conferences and workshops outside of Ontario.

Finance Services will track applications and costs related to conferences and workshops outside of Ontario; and submit a quarterly report to the Board, through the Finance and Property Standing Committee, with regard to senior staff and trustee participation in conferences or workshops outside of Ontario.

4. Definitions

4.1 Alternate Work Location

The location is any other location that a staff member may occasionally visit while performing their duties or conducting Board business.

4.2 Continental United States

The 49 states located on the continent of North America (including Alaska, but excluding Hawaii) and the District of Columbia. 

4.3 Home

The employee’s home address.

4.4 Eligible Expenses

Include registration fees, meals, transportation, and accommodation.

4.5 International Destinations

Includes travel outside of Canada and the continental United States.

4.6 Knowledge Mobilization

The ongoing communication, integration and reporting of new knowledge before, during and after the professional learning opportunity. The process brings new knowledge into and throughout the organization.

4.7 Normal Work Location

Normal work location is defined as the location to which an employee is assigned. Indicators may include the location where an employee submits their timesheet or where a desk or workstation is allocated for accessing Board communication tools. For Trustees, their work location is their home address.

4.8 Receipts

The original detailed sales receipt or supplier invoice received to support a purchase or electronic original receipts (PDF, scanned, or photographed) are acceptable provided they clearly display all required information.

5. Contact

Accounting Services

6. History

Replaces policies and procedures: Policy and Procedure #122.0, Conferences and Workshops - Employees, Policy #145.0, Kilometre Allowance, Staff, Trustee and Non-Trustee Committee Members and Policy and Procedure #175.0, Travel, Meals and Hospitality Expenditures.

Revised: January 2024, February 2024, January 2026

Working Document: November 3, 2020, March 2026

Final Approval: November 2022

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Board Procedure #131.2

Kilometrage Allowance, Staff, Trustees and Non-Trustee Committee Members

1. Procedure Statement

The York Region District School Board (YRDSB) will reimburse staff, trustees and non-trustee members appointed to official Board Committees, for distances travelled between schools, Board Office locations and on Board or Committee business.

2. Responsibilities

2.1 The Chief Financial Officer is responsible for:

1. determining the kilometre rate for each school year based on Regulation 7306 of the Income Tax Act;
2. communicating the kilometre rate to the system on an annual basis; and
3. ensuring that claims processed are properly documented and approved in a timely manner.

2.2 Supervisors are responsible for:

1. reviewing kilometre claims and, if appropriate, approving claims for payment.

2.3 Staff, Trustees and Non-Trustee Members Appointed to Official Board Committees are responsible for:

1. submitting claims for kilometres travelled for appropriate approval.

3. Definitions

3.1 Kilometre Rate

The kilometre rate is the rate paid to a qualifying individual on a per kilometre basis for use of a personal vehicle while conducting Board or Committee business.

4. Contact

Accounting Services

5. History

Replaces policies and procedures: Policy and Procedure #122.0, Conferences and Workshops - Employees, Policy #145.0, Kilometre Allowance, Staff, Trustee and Non-Trustee Committee Members and Policy and Procedure #175.0, Travel, Meals and Hospitality Expenditures.

Revised: January 2026

Working Document: November 3, 2020, March 2026

Final Approval: November 2022

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Procedure #131.3

Provision of Food at Board Organized Events

1. Procedure Statement

Staff members of the York Region District School Board (YRDSB) support the teaching and learning of students and ensure positive working conditions for staff. The Board’s budget is primarily funded by the Ministry of Education whose revenue is generated by public tax dollars. The effective stewardship of the Board’s financial resources is a shared responsibility and the focus is on maximizing resources for teaching, learning and student success. The Board is committed to minimizing the cost of food and waste whenever possible and supporting staff learning, professional development and well-being.

2. Application

Staff are expected to provide their own food and beverages while at work. This applies to events including, all-day and half-day meetings, training and professional development sessions provided at the employees’ normal work location during regular business hours.

Event organizers are expected to give consideration to financial stewardship and public perception when providing beverages at events.

To support participants and reinforce expectations, event organizers are encouraged to:

1. exercise professional judgement and attempt to schedule meetings at the normal place of work so that they do not interfere with staff lunches or extend beyond regular business hours;
2. remind attendees that they must bring their own food to their regular place of work;
3. schedule sufficient breaks and time for lunch during full-day sessions in accordance with the Employment Standards Act;
4. schedule large format meetings that require contracting an off-site meeting location at venues where rates have been negotiated by Purchasing Services;
5. these meetings should be reviewed annually to ensure locations are fulfilling the learning needs and fiscal realities of the organization;
6. share options for purchasing food off-site;
7. minimize waste and suggest participants use reusable beverage containers; and
8. promote healthy food and beverage choices that are allergen safe, align with Canada’s Food Guide, and consider nutritional standards outlined in the School Food and Beverage Policy (PPM150).

In circumstances where the event cannot be provided at the employees’ normal work location during regular business hours, the food provision guidelines should be followed with appropriate consideration given to financial stewardship and public perception. Where conditions are met for the provision of food, but the event is connected to school or student fundraising or extra-curricular activities, those expenses should be charged to the appropriate school generated funds.

3. Food Provision Guidelines

1. a light breakfast may be provided if the meeting starts at 7:30 a.m. or earlier;
2. a light lunch can be provided if a morning meeting or training session exceeds six hours and is away from the employees’ normal place of work; and

3. a light dinner can be provided if the normal working day is extended beyond three hours.

   Maximum per person amounts for meals are outlined in Board Procedure #131.1, Expenses.

4. Responsibilities

4.1 Director of Education shall:

1. allocate staff and resources to support the Provision of Food at Board Organized Events procedure.

4.2 Senior Leadership Team, Principals and Managers shall:

1. support the implementation and communication of the Provision of Food at Board Organized Events procedure.

    

4.3 Meeting Organizers shall:

1. be aware of and apply the Provision of Food at Board Organized Events procedure;
2. inform event participants of instances where they are responsible for providing their own food;
3. endeavour to order food quantities based on the number of participants, when permitted; and
4. select food service providers who can or make arrangements to collect and donate remaining food to community organizations, where applicable.

4.4 Staff members shall:

1. be aware of and adhere to the Serving Food and Beverages at Meetings and Training Sessions procedure;
2. in advance of meetings or professional development sessions, advise meeting organizers of dietary requests related to health or religious requirements; and

3. confirm attendance for events in a timely manner.

    

4.5 Trustee Services shall:

1. exercise appropriate consideration for financial stewardship and public perception when providing food at Board, Advisory and Board Committee meetings and other events involving the Board of Trustees.

5. Definitions

5.1 Event

Meetings, training and professional development sessions.

5.2 Light Meal

A modest meal that does not exceed the per-person breakfast, lunch, or dinner threshold.

5.3 Regular Business Hours

The period of an individual or groups hours of work. Connected to the appropriate collective agreement or Terms of Employment. In most cases, this is between 8:30 a.m. and 5:00 p.m.

6. Contact

Accounting Services

7. History

Drafted: November 3, 2020

Final Approval: November 2022

Revised: February 2024, January 2026

Working Document: March 2026