The Dartmouth General Hospital Charitable Foundation recognizes its fiduciary responsibility to donors and the community whose funds are the sole source of revenue to both support the priority needs of the Dartmouth General Hospital and to run the Foundation’s operations. The Foundation balances the need to contain costs and demonstrate prudence in the conduct of the DGH Foundation activities, and the need for reimbursement of reasonable expenses incurred by the President & CEO for Foundation business purposes.
President & CEO Expense Reimbursement Policy
SPONSOR: Board of Directors
Date Issued: November 17, 2017 Date to Be Reviewed: November 2018
Distribution: Issuing Authority: DGH Board of Directors
Guiding Principles and Values
The Dartmouth General Hospital Charitable Foundation (the Foundation) recognizes its fiduciary
responsibility to donors and the community whose funds are the sole source of revenue to both
support the priority needs of the Dartmouth General Hospital and to run the Foundation’s
operations. The Foundation balances the need to contain costs and demonstrate prudence in
the conduct of the DGH Foundation activities, and the need for reimbursement of reasonable
expenses incurred by the President & CEO for Foundation business purposes.
This policy is designed to be a mechanism for Board oversight from the perspective of expenses
the President and CEO might incur during the course of the day to day execution of his or her
job and subsequently claim for reimbursement. This policy is also meant assist the President &
CEO in reporting expenses incurred while conducting Foundation business activities.
The Foundation expects the President & CEO to act responsibly and professionally when
incurring and submitting costs. The President & CEO cannot approve his or her own expenses.
The only individuals authorized to approve the President & CEO’s expenses are the Treasurer
the Chair or another member of the executive committee. The organization will reimburse for
reasonable expenses incurred on behalf of the Foundation. This includes, for example, travel
and accommodation expenses for Foundation business, including meals, tips, and other
purchases made on behalf of the organization. The Foundation does not reimburse on the basis
of a set per diem expense while the President is on Foundation business but rather requires
receipts for all reasonable expenses.
The Foundation does not pay for local travel to and from the office. If the President & CEO uses
their vehicle for business travel, mileage will be reimbursed and for appropriate parking fees
accompanied by a receipt. The Foundation will not be responsible for fuel, maintenance, traffic
or parking violations.
Guidelines & Procedures
Use of Foundation Credit Card: The Foundation credit card is the property of the Foundation
and is to be used for work purposes only.
• Hardcopy expense summaries must be submitted by the President & CEO with receipts,
reviewed, approved and signed off by the Treasurer or the Board Chair plus one other
member of the executive committee.
• Original receipts are required for reimbursement of all expenses. These expenses
o Original boarding passes for airplane / train travel
o Credit card receipts
o Detailed merchant receipts
o Parking receipts
o Restaurant receipts
• Receipts must be accompanied by a spreadsheet summary which outlines:
o The date the expense was incurred
o The nature of the expense
o The purpose for the expense
o Names and titles of individuals involved where expense involves others
• All expenses and summaries must be submitted within 30 days for reimbursement and
within the current fiscal year. Any expenses submitted that are older than 90 days will
not be reimbursed
• Records of expense reports must be maintained electronically on the main server.
• One of the two signatures required for the reimbursement cheque must be the
Treasurer or the Board Chair.
• As with all employees, the President is expected to fly economy class with the lowest
available airfare for non-stop travel. Exceptions to this must be pre-approved by the
Board Chair or Treasurer.
The President and all employees traveling a distance of more than 300 kilometres from
the Foundation office shall use a rental vehicle. If a car rental is required, the employee
is required to rent mid-sized or compact vehicles. Exceptions to this may be made in
relation to renting a vehicle in the winter months, to ensure the vehicle has winter tires.
Exceptions also may be made regarding vehicle size in the event of two or more
passengers, or load requirements. Fuel costs associated with renting a vehicle will be
reimbursed. Filling the gas tank prior to the return of the rental car is expected. The
President & CEO may be required to personally reimburse the fuel surcharge fee if
he/she fails to fill the vehicle gas tank prior to return. Pre-purchase of gas at the rental
counter is discouraged.
• If the President or any employee uses their personal vehicle for Foundation business,
they will be reimbursed at a kilometer rate comparative to CRA guidelines and/or the
Nova Scotia Health Authority.
• Reimbursement for expenses incurred while operating a rental vehicle such as tolls, fuel
and parking charges is permitted as long as receipts are provided.
• The President & CEO will be reimbursed for reasonable hotel accommodations.
Discounted room rates should be requested at the time of room booking.
• The following list includes examples of non-reimbursable expenses:
o Personal travel insurance
o Personal reading materials
o Florist expenses
o Childcare or Eldercare while traveling
o Toiletries, cosmetics, or grooming products
o Expenses occurred by spouses, children, or relatives
o In-room/ inflight movies or video games
o Traffic fines Livestreaming video on smart devices
o Personal postage
o Subscriptions for personal use – e.g. Netflix, Crave or HBO
o Sporting activities, shows, etc.
o Personal clothing,
o Alcohol for personal use
Any questions related to the content of this policy or its interpretation should be directed to the
Chair of the Board.