Expense reimbursement policy

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    Policy Owner: Finance
    Approval: Board of Directors
    First Approved: December 7, 2012
    Effective Date: N/A

    Policy Summary

    This policy is intended to provide guidelines to employees, board members, consultants, students and other representatives of Toronto Community Housing, regardless of whether receiving pay, (hereinafter "Claimants") with respect to business-related out-of-pocket expenses.

    Policy Statement

    Toronto Community Housing's intent is to reimburse Claimants for legitimate, reasonable expenses incurred by the Claimant for approved Toronto Community Housing related activities, which means that:

    • The expense is necessary for the on-going business and operations of Toronto Community Housing.
    • The cost is reasonable for what is being procured.
    • The amount is within the budget for the divisional unit, the board, and/or pre-approved by the relevant approval authority if not in the budget.
    • All Claimants who incur expenses while performing their duties on behalf of TCH (i.e. business-related expenses) shall be compensated in a fair, consistent and transparent manner.
    • Expenses incurred should be modest and appropriate, recognizing the public trust in TCH, and funds are to be used to obtain maximum value for each dollar spent.
    • Internal compliance and standardization must be enforced.
    • Claimants may not have their expenses, or the reimbursement of out-of-pocket expenses, for TCH business paid for by any entity or individual other than TCHC. 


    This policy applies to all employees, board members, all consultants, and to all individuals who are working at Toronto Community Housing regardless of whether receiving pay.

    Employees are those hired by Toronto Community Housing for permanent, part-time or fixed term employment.


    As in all financial transactions of Toronto Community Housing, high ethical standards, good judgment, and accountability, as well as a commitment to due diligence and transparency, will guide the actions of all Claimants.

    Policy Details

    Reimbursement of Expenses

    Only approved out-of-pocket expenses shall be reimbursed.

    Claimants must submit all required receipts and documentation to their manager or the Board Secretary for board members within ten (10) business days of the end of each month to get reimbursement.

    Claimants claiming reimbursement of expenses must submit all of the following with any claim:

    • Original itemized receipts, which must be submitted for reimbursement. Credit card receipts and statements, including purchasing card receipts, will not be accepted.
    • Proof of payment (i.e. debit or VISA slip if the original is not marked "paid" or "paid by")
    • Confirmation of pre-approval from the relevant approval authority, where pre-approval is required.
    • Outline of the business purpose for the expense in question (e.g. business purpose of trip, meeting, meal, etc.). Sufficient particulars should be provided to clearly identify the expense in question (e.g. broad descriptors such as "conference" or "meeting" are insufficient) and thoseand those in attendance. If an exceptional business justification is needed, it should be in the form of a note or memo attached to the reimbursement documentation.
    • Any other requirements for the particular expense as outlined in the relevant procedures (see guidelines for individual expense categories).

    Record Keeping

    TCH must ensure that all documentation relating to expenses is properly filed and retained for the required timeframe. 

    Compliance Compliance

    Compliance with this policy is mandatory for all Claimants. The requirement for compliance is not relieved by managerial or Board Chair approval.

    Along with the individual Claimant, managers and the Board Chair are also accountable to ensure spending by those submitting expenses to them is responsible, meets TCH policies and guidelines and is within the Claimant's delegated authority. 

    If an employee Claimant is found to be in non-compliance with this policy, actions may be taken that can include seeking reimbursements and/or disciplinary action, up to and including termination of employment.


    TCH shall conduct regular reviews and audits of all Claimant expenses to ascertain compliance with this policy.

    Related Policies and Procedures

    • Expense Reimbursement Procedures
    • Tenant Expense Policy and Procedures
    • Financial Signing Authority

    Commencement and Review

    This policy will be reviewed by the Finance Department and assessed once every three years to ensure its goals are being met.

    The Expense Procedures will be reviewed and assessed once a year to ensure compliance with and integrity of the processes and that they are enabling achievement of the goals and objectives of the Expense Reimbursement Policy.