Travel and Expense Reimbursement Policy

1. Policy
The Salvation Army (TSA) will reimburse expenses through its electronic Travel and Expenses Management (TEM) system that are legitimate, reasonable and appropriate for the activity undertaken by TSA personnel incurring business-related expenses on behalf of TSA. TSA personnel should be guided by the following principles:
1.1. Stewardship
The resources entrusted to TSA do not belong to us. We are stewards or trustees of those resources. Ultimately, we recognize that all resources placed at our disposal belong to God, and we are accountable to him for how we use them.
1.2. Accountability
We have a responsibility to our stakeholders, including donors and funding agencies that provide the resources, and to those who depend on our programs and services, to use them appropriately, including ensuring that minimal resources are consumed on overhead and administration, and maximum resources are consumed in programs and services that serve our community.
1.3. Moderation
TSA believes in being frugal with our expenses. What we do and how we live should reflect the principle of moderation, ensuring that we are neither lavish nor cheap, but obtaining good value for money.
1.4. Integrity
We are who we say we are. Nowhere is this principle more important than in the way we conduct ourselves with respect to our expenses.
2. Purpose
The purpose of this policy is to provide guidance for the reimbursement of expenses incurred by TSA personnel in the Canada and Bermuda Territory in the performance of their responsibilities.
3. Scope
This policy applies to all TSA personnel when conducting official TSA business.
4. Definitions
Term or Acronym Description
Personnel For the purposes of this policy, the term personnel includes volunteers, employees, auxiliary-captains and officers.
Specials A TSA term used to describe individuals who are guests for special events at a ministry unit or in the division, e.g., corps anniversaries, special services, such as Easter, the opening of new buildings, etc. “Specials” are usually TSA officers, and often are divisional headquarters officers, THQ leaders, such as Cabinet secretaries and the territorial commander.

5. Roles and Responsibilities
5.1. Employees, Auxiliary-Captains and Officers
Are responsible for adherence to the requirements of this policy.
5.2. Supervisors
Are responsible for ensuring this policy is followed in their areas of responsibility and ensuring workers are aware of the policy’s requirements.
5.3. TSA
Is responsible for ensuring its policies meet TSA’s mission and operational requirements in a fair and reasonable manner.
6. Policy Requirements
6.1. Expense Processing
6.1.1. Expenses must have been incurred by the claimant; no person may request reimbursement for expenses that have been paid by another individual.
6.1.2. Individuals should neither gain nor lose personally as a result of incurring expenses on behalf of TSA.
6.1.3. Scanned copies of receipts from suppliers must support all expense reimbursements, except when allowances are paid on a per diem basis. When expenses are charged to a credit card, both the scanned credit card slip and the detailed receipt listing the items purchased must be submitted.
For audit purposes, all original receipts are to be retained for a period of 12 months after a claim has been submitted. When the original receipt contains only a product code and no detailed description of the goods or services purchased, a written description should also be provided for the benefit of the approver.
6.1.4. Where original receipts are not available, a detailed written explanation is to be provided. An explanation will be required before payment can be issued. All receipts must be legible and easily readable.
Within a fiscal year, missing receipts will only be reimbursed on three occasions. Beyond that, expenditures will be considered a personal expense.
6.1.5. All expense claims, including corporate credit card claims, must be submitted for reimbursement on a timely basis. Expense claims submitted more than six months after the expenses have been incurred are not eligible for reimbursement.
6.1.6. TSA personnel who incur business expenditures on a frequent basis will be provided with a corporate credit card (see the Territorial Finance Manual for detailed guidelines). When a corporate credit card has been provided, no expenses may be reimbursed that have been charged to a personal credit card, other than in exceptional circumstances. This ensures TSA realizes the maximum benefit available from corporate credit facilities and allows for ease of analysis and reporting of business expenditures. Corporate credit cards can only be used by the person the card was issued to.
6.1.7. Individuals who have not been provided with a corporate credit card may obtain reimbursement for business-related expenditures occasionally charged to a personal credit card.
6.1.8. Under no circumstances may any TSA personnel use a personal credit card on a frequent basis to incur business expenditures that should more properly be charged to a corporate credit card or invoiced to TSA.
TSA personnel must not charge business expenditures to a personal credit card to benefit from reward programs.
6.1.9. TSA personnel who travel on TSA business may earn rewards offered by the carrier (e.g., Air Canada’s Aeroplan program) as a means of compensating them for the personal time and inconvenience associated with travel. TSA personnel who redeem rewards for personal purposes are required by the Canada Revenue Agency to report the fair market value of the reward for income tax purposes.
6.1.10. Any expense not expressly provided for in an official policy of the Canada and Bermuda Territory is not appropriate for reimbursement from TSA. The territorial secretary for business administration and territorial finance secretary are available for consultation with divisional headquarters (DHQ) for interpretation purposes.
6.2. Accommodations
6.2.1. Reimbursement for accommodations at a hotel, motel or bed-and-breakfast facility while travelling on official business may be made up to a maximum of $180 per night plus applicable taxes. Charges should be for accommodations and private bath in a business class facility. If a spouse is accompanying TSA personnel on business travel at personal expense, any additional room charges for the spouse are a personal expense.
6.2.2. When choosing accommodations, good judgment should be used. If exceeding the cost of the maximum accommodation rate will result in overall savings due to the ability to avoid the expense of a rental car, to reduce or eliminate cab fare, or because breakfast is included in the nightly rate, the rationale should be documented on reimbursement claims.
6.2.3. If TSA personnel stay with family or friends instead of incurring accommodations expenses, reimbursement may be made for a token gift to the host of up to $60 per stay of up to three days, and $120 per stay of more than three days.
6.2.4. In some circumstances, it may not be possible to secure accommodations within the maximum rate allowed, even after consideration of other issues, as explained above. In such circumstances, the immediate supervisor should pre-approve the request, and the refund claim should include a statement explaining why the rate was exceeded. The expense approver will determine the reasonability of such claims.
6.3. Automobile Expenses – TSA-Owned and TSA-Leased Vehicles
6.3.1. The leasing program maintenance card must only be used for relevant automobile expenses. Under extenuating circumstances, a corporate or personal credit card may be used, provided that a reasonable explanation accompanies the request for reimbursement.
6.3.2. TSA will approve the following expenses charged to the leasing program maintenance card (TSA personnel in Canada) and to the corporate credit card (TSA personnel in Bermuda).
• Basic Car Washes
Up to a maximum of once every two weeks. Depending on weather and geography, less frequent washing may be reasonable at times. Efforts should be made whenever possible to minimize costs. No reimbursement shall be made for detailing services except for those vehicles approved for program use that, due to soiling, may require upholstery cleaning from time to time.
• Gasoline
While on duty and within 50 km from home while off duty. Gasoline used for trips of more than 50 km while off duty and all gasoline used while on vacation is a personal responsibility. No reimbursement shall be made for premium gasoline under any circumstances.
• Oil Changes and Lubrication
Oil changes, lubrication and other routine maintenance as recommended by the manufacturer.
• Major Repairs and Maintenance
As pre-authorized according to the maintenance instructions provided to each driver.
• Windshield Washer Fluid
• Winter Tires
As per the Transportation Assistance Program policy.
6.3.3. The following expenses may be reimbursed upon presentation of valid receipts or charged to the corporate credit card, but cannot be charged to the leasing program maintenance card:
• Floor Mats
Reasonable expenses incurred for rubberized floor mats for winter driving.
6.3.4. The following expenses are not reimbursable:
• Air fresheners
• Automobile accessories
This includes coolers, electrical voltage adapters, centre consoles and other storage units, etc.
• Automobile cleaning products
This includes car wash soap, brushes, buckets, etc.
• Automobile detailing services
Except for program vehicles, as noted in 6.3.1 Basic Car washes.
• Windshield tinting
6.4. Automobile Expenses – Personally Owned Vehicles with Monthly Allowance
TSA personnel who receive a monthly vehicle allowance will be reimbursed for the following expenses upon presentation of valid receipts. No other costs related to a personally owned vehicle are reimbursable.
• Gasoline
While on duty and within 50 km from home while off duty. Gasoline used for trips of more than 50 km while off duty and all gasoline used while on vacation is a personal responsibility. No reimbursement shall be made for premium gasoline under any circumstances.
• Insurance premiums
As described in the Transportation Assistance Program policy.
• Oil changes and lubrication
Oil changes, lubrication and other routine maintenance as recommended by the manufacturer, such as the greasing of the steering system, suspension system and drive train.
• Windshield washer fluid
6.5. Automobile Expenses – Personally Owned Vehicles with No Monthly Allowance
TSA personnel who use a personally owned vehicle for occasional business use and do not receive a monthly allowance are eligible for the following expenses upon presentation of valid receipts:
• Business travel
Business travel pre-authorized by the supervisor and paid at a rate of $0.52 per km.
6.6. Traffic or Parking Fines and Offences
No reimbursement will be made for traffic offences or parking fines regardless of the circumstances. In every case, the driver is personally responsible for all fines incurred, whether driving a TSA vehicle or not, and whether on business or not.
6.7. Cash Advances
Cash advances are normally not provided to TSA personnel to meet out-of-pocket expenses. TSA personnel who are travelling on TSA business must use their corporate credit card, or if a corporate card is not available, use a personal credit/debit card or cash, and claim reimbursement upon their return. If there are exceptional circumstances warranting a cash advance, such as a trip to a country where the use of a credit card is not possible, a full accounting must be provided to the supervisor immediately upon return.
6.8. Entertainment
Personal leisure and entertainment expenses including, but not limited to, movies, exercise facilities, sporting events and activities, theatre productions, tourist attractions and sightseeing trips are not reimbursable from TSA funds under any circumstances, whether incurred on travel or at home, for personal enjoyment or while entertaining guests.
6.9. Gifts to TSA Personnel
6.9.1. Gifts purchased for a farewell or retirement event, in accordance with Christmas, Retirements and Farewell Events policy, are reimbursable.
6.9.2. Gifts purchased to acknowledge employee service milestones are reimbursable as follows:
Employee 10-year service $160
Employee 15-year service $185
Employee 20-year service $215
Employee 25-year service $270
Employee 30-year service $325
Employee 35-year service $375
6.9.3. A gift of a token amount (under $100) may be used to acknowledge other significant milestones (e.g., conferring of a degree or professional designation, etc.).
6.9.4. Except as expressly provided for under the terms of TSA, no other gifts may be reimbursed.
6.9.5. The practice of giving gift cards is prohibited as stated in the Use of Gift Cards policy.
Reimbursement may be claimed for gratuities paid in the course of incurring business expenditures, as follows:
• Baggage handling porters or valets $3 per occurrence
• Taxicab drivers up to 18% of the fare
• Housekeeping staff in hotels/motels $6 for the first day and $3 for each additional day
• Restaurant wait staff/servers up to 18% of the cost, including taxes, unless a higher amount is automatically added to the bill by the restaurant
Calculation of gratuities should include taxes.
Home Office
6.11.1. When TSA and an employee agree to a telework arrangement where the employee’s home is their primary place of work, TSA will provide the following
• A computer/laptop with built in webcam and microphone, monitor/s, keyboard, and mouse. A multifunctional printer/scanner will be provided if required by job duties.
These items must be return to TSA at the conclusion of employment.
• A bi-weekly telework allowance of $50 (taxable income) to compensate for the cost of internet, office furnishings, office supplies, occasional use of personal cell phone, and any other costs associated with operating a home office (effective April 1, 2021).
6.11.2. For officers, a home internet allowance of $25 per week is provided through payroll.
6.12.1. Flight cancellation insurance may be reimbursed for all business-related travel.
6.12.2. Travel medical insurance may be reimbursed for all business-related travel outside the country, including Canadian personnel visiting Bermuda on business, and personnel in Bermuda visiting Canada on business, as well as destinations outside the Canada and Bermuda Territory.
Laundry and Dry Cleaning
6.13.1. Normally, costs of laundry and dry cleaning are a personal expense; however, when a business trip is planned for more than seven days or lasts longer than planned if less than seven days, reasonable costs of laundry services and dry cleaning may be reimbursed.
6.13.2. Officers who live in TSA-leased apartments with common laundry facilities will receive a laundry allowance through payroll of $28 per week per officer.
TSA does not cover the costs of luggage, except for reasonable costs incurred to purchase a carrying bag or briefcase for a TSA-owned laptop computer. Where individuals are required to travel with supplies of paper, handouts, etc., for meetings or presentations, a separate carrying bag or briefcase may be reimbursed for this purpose.
Meals – Official Business and Travel
6.15.1. Alcoholic beverages will not be reimbursed under any circumstances.
6.15.2. All claims for reimbursement must include documentation explaining the reason for the meal expense. The following information is required for all receipts:
• the date the expense was incurred
• the name(s) of the officer(s) or employee(s) and guest(s) if applicable
• the amount (clearly visible)
• the reason for the meal
6.15.3. TSA does not generally reimburse individuals for beverages and/or snacks except to the extent to which they have been consumed in place of breakfast, lunch, or dinner, and subject to the meal and daily limits set out below. Expenses incurred to purchase coffee and other beverages are generally a personal responsibility. Reasonable costs incurred for coffee and other non-alcoholic beverages and snacks may, however, be claimed for meetings involving staff and guests.
6.15.4. Meals will be reimbursed based on the presentation of original receipts up to the following maximum amounts (excluding taxes and gratuities).
• Breakfast $15.50 plus taxes and maximum 18% gratuity
• Lunch $20.50 plus taxes and maximum 18% gratuity
• Dinner $34.00 plus taxes and maximum 18% gratuity
Maximum rates per individual meal may be exceeded provided the total cost for the day does not exceed $70 plus taxes and maximum 18% gratuity.
6.15.5. The 18% gratuity may be exceeded when the restaurant automatically adds a gratuity to the bill. Calculation of gratuities should be inclusive of taxes.
6.15.6. The maximum daily rate for meals may only be exceeded in exceptional circumstances, with an explanation provided on the claim for reimbursement. The approver will determine whether such claims are reasonable under the circumstances.
6.15.7. TSA personnel who are required to work for a period of two hours or more outside of their regular working hours (when no meal is provided) may claim for a meal as per this policy. This provision does not apply to personnel in telework arrangements.
6.15.8. Meal amounts for travel due to officer appointment changes will be confirmed prior to the appointment travel.
6.15.9. Meal costs where meals have been included in another reimbursable item (e.g., conference fees, transportation, accommodation) are not reimbursable.
Meals – Entertaining Business Guests/”Specials”
When it is necessary to prepare and provide a meal in your home for a business/”specials” guest, reimbursement will be provided with explanation of purpose and name(s) of guest(s) up to the maximum amounts outlined in this policy.
• Breakfast $6.90
• Lunch $7.40
• Dinner $8.00
Meals – Entertaining Other Officers or Employees
Normally the cost of entertaining other officers or employees for meals is not reimbursable, except in unusual circumstances. Such circumstances would include time limitations (extended workday or need for a meeting when only the lunch hour is available), the nature and sensitivity of matters to be discussed, employee promotion or job performance, etc. A full explanation of the business purpose and names of all guests must be provided on the expense claim, except where there are more than 10 people, in which case it is acceptable to note the number of participants and explain the purpose of the meal. Claims will not be processed without complete, detailed backup.
Meals – Counselling or Pastoral Care
Officers or employees in positions in which they must meet with someone for the purpose of counselling may forego the need to identify the other person, provided they have been identified to the person authorizing the expense refund, and he/she adds a note to the claim indicating that the identity of the guest has been revealed to them, and they deem it appropriate that his/her identity is not revealed on the receipt.
Meals – Attendance at Special Events
6.19.1. When attending special events where attendance is mandatory, meals may be reimbursed by claiming either the published allowance rate for an internal event or, if no published rate has been established, by claiming meals with official receipts up to the current maximum amounts as listed in this policy.
Passports and Visas
TSA will not reimburse any individual for the cost of a passport or other travel documentation routinely required to travel outside the country unless such costs are incurred solely for business reasons.
TSA will not reimburse the cost of the NEXUS border clearing program.
TSA will reimburse the cost of a visa or other specific documentation that is required to enter another country specifically for TSA business.
Quarters Expenses
The following expenses are reimbursable for officers’ quarters provided by TSA:
6.21.1. Major furnishings and supplies, as described in the Officers Quarters Furnishings policy.
6.21.2. Weeding and/or fertilizing contracts, landscaping and specified gardening equipment, as described in the Quarters Maintenance of Grounds and Apartment Balconies policy.
Telephones and Mobile Devices
Costs and usage of telephones and mobile devices are as described in the Telephone and Mobile Device policy.
6.22.1. Officers and employees may be reimbursed for reasonable and occasional long-distance telephone costs incurred in the performance of their position responsibilities.
6.22.2. Individuals who are required to make long-distance calls from their home or other location outside their normal place of business will normally be provided with a cellphone equipped with a long-distance plan to minimize such expenses. If a landline or personal cellphone is used for business calls reimbursement can be received with the submission of a detailed request and receipts.
6.22.3. Officers and employees who travel on TSA business may be reimbursed for the costs of calling home during their absence. Except in extenuating circumstances, such calls should be confined to evening and weekend hours when rates are less expensive and limited to calls of a maximum of 20 minutes per 24-hour period.
6.22.4. While the use of a business cellphone for personal use is permitted, any charges for personal use, including long-distance calls, roaming charges, and text messages, other than as noted in 6.22.3 above, are to be considered a personal expense. When presenting the cellphone invoice for payment, claimants must show evidence of review and provide a signed statement that there are no personal charges or alternatively show evidence that personal charges have been refunded.
Travel – General
6.23.1. TSA personnel who travel for business purposes must always consider the costs of travel and avoid them when the business can be conducted as effectively by teleconference or videoconference, with due regard to the importance of face-to-face dialogue in some circumstances (e.g., regular visits of DHQ staff to ministry units). When travel is required, the most economical means must be taken with due consideration to the time involved.
6.23.2. Travel arrangements should be made at least 14 days in advance unless travel is being made on an emergency basis.
6.23.3. In all cases, travel must be approved in advance by the individual’s supervisor
• For ministry unit personnel Divisional secretary for business administration or area commander approval
• For DHQ personnel Divisional commander approval
• For divisional commanders Chief secretary approval
• For THQ personnel Department head approval
• For THQ department heads Cabinet secretary approval
• For Cabinet secretaries Chief secretary approval
6.23.4. If an individual is travelling on TSA business and wishes to add on vacation time in the destination, travel costs may be fully reimbursed, provided no additional costs have been incurred for the personal portion of the trip.
6.23.5. All additional charges related to the vacation time are a personal expense (rental cars, accommodation, meals). Where charges cover both the period of business and vacation time, they should be prorated for the purposes of determining the personal portion.
Travel – By Air
6.24.1. Air travel in economy class at the least expensive rate obtainable (inclusive of required checked baggage fees). Fees for advance seat selection and meal vouchers may be claimed for all flights of two hours or greater in duration. When return travel dates or times may be subject to change, individuals should consider the cost of fare changes in determining which fare class to book.
Travel – By Rail
6.25.1. Rail travel at the least expensive rate obtainable. An additional cost of Via1 or other business class may be claimed when the trip exceeds four hours if the total cost is still less than flying, including meals, transportation to the airport, parking, etc.
Travel – By Vehicle
6.26.1. Officers who drive a leased vehicle provided by TSA or receive monthly allowances for a personal vehicle are expected to drive whenever possible, provided there are significant savings in gasoline, meal and accommodation costs that more than justify the time required to be away from the appointment.
6.26.2. TSA personnel who have a personal vehicle for which no allowances are provided by TSA may claim refund of business km at the standard rate of $0.52 per km, as described in the Travel Assistance policy, provided the total expected cost of the trip is less than that which would be incurred in renting a car. Gasoline costs may not be claimed.
6.26.3. The cost of rental cars may be reimbursed when no less expensive form of transportation is available. Reimbursement will be made for a compact car for one traveler, a midsize car for two to three travelers, and a large car or minivan for more than three travelers. All individuals renting cars must obtain collision coverage. The corporate credit card provides limited insurance coverage for rental cars; therefore, all TSA personnel requiring short-term rental vehicles through Travel Edge must purchase full insurance coverage from the car rental company, which includes $1,000,000 third-party liability, accident benefits, collision and comprehensive coverage. Longer term rentals and all other TSA regular leases and personally owned vehicles must carry $2,000,000 insurance coverage.
7. Policy Compliance
For the Individual
Compliance with this policy is mandatory. Non-compliance may lead to disciplinary action as determined by TSA policy. All staff are responsible for reporting policy violations.
For the Supervisor/Department/DHQ
The supervisor must periodically evaluate the implementation of this policy to ensure compliance.
For the Organization
Support supervisors in their duty to comply with policy requirements. Ensure policies are relevant and regularly reviewed.
Approval and Document Control
Approved by:
Canada and Bermuda Territory
Document Control Information
Approved 07 Dec 2011 Latest Revision 01 Apr 20221 Next Review Date 06 Jan 2022