Finance

"accountable advance"

Means an accountable advance made under Section 54 of the Financial Administration Act .

"accountable form"

Means any readily negotiable financial form (e.g. payroll cheques, travel or accommodation warrant) or non-financial form with pecuniary or other value after being completed and authorized (e.g. licenses, certificates, general receipt or invoice). Such a form needs to be carefully monitored and controlled due to the inherent risk of loss of public money or property which may be a result of an offence under Part X of the Financial Administration Act (e.g., fraud, bribery, theft, collusion.) An accountable form is sequentially and uniquely pre-numbered and either pre-printed or electronically produced.

"allowance"

Means a stipulated amount paid to an employee or agent under an arrangement in respect of expenses, regardless of the expenses actually incurred.

"commercialaccommodation"

Means a licensed hotel, motel or housekeeping accommodation at established rates.

“General

the one credit card issued under an approved agreement between the Government and a selected credit card company specifically to an individual named on the card, for purchasing items directly for Government business such as goods and/or services including travel.

"duty travel"

Means travel to carry out activities on behalf of the Government, not including travel for medical treatment of the traveller.

"duty traveller"

Means any person (not necessarily a Government employee) on authorized duty travel.

"economy air travel"

Means moderately priced air travel at excursion, discount and regular fares - not higher priced travel such as first class or business class.

"home"

Means a duty traveller's principal residence, whether temporary, seasonal or permanent.

"hospitality"

Means food, entertainment and other benefits provided to the recipient at no cost or less than full cost, including, but not limited to, such items as tickets to sports and performance events. Hospitality does not include purchases under the entertainment allowances of senior public officers and the Chief Executive Officer of the Northwest Territories Business Development and Investment Corporation, meals and refreshments (e.g., non-alcoholic beverages, snacks) provided to staff within regular employment, duty travel meals, officially approved gifts and celebrations in recognition of staff service.

"incidentals"

Means reimbursable minor purchases on duty travel (e.g., gratuities, local phone calls).

"private accommodation"

Means non-commercial accommodation, including campgrounds.

"receipt"

Means signed acknowledgement for something received. A receipt should be a certified true copy of a document describing a purchase and showing proof of the payment amount and date. Purchases must be itemized where practical.

"relative"

Means father, mother, brother, sister, spouse, common-law spouse, child, stepchild, foster child, father-in-law, mother-in-law, grandmother or grandfather.

"standing advance"

Means an accountable advance made in a fixed amount to a person required to incur expenditures on a continuing basis and reimbursed to that fixed amount each time an accounting for expenditures is made.

"travel advance"

Means an advance to cover expenses for an authorized trip on official business.

Application

This policy applies to duty travel by public officers in Government departments and public agencies and to duty travel by other persons who travel on behalf of the Government. It does not apply to travel for medical treatment of the traveller.

Authorization for Duty Travel and Related Expenses

A duty traveller shall use the most direct, practical, and cost effective mode of travel. A duty traveller who uses extra travel time during normal working hours shall record it as vacation leave or leave without pay (not sick leave) unless the extra time is practical or cost effective for the Government.

Except as permitted below:

1. duty travel and related expenses must be authorized in advance on the Travel Authorization and Expense Claim Form (see Directive 4.20.1), which must be signed by the responsible approving officer in advance and the duty traveller, in advance, if practical;
2. no staff member may authorize his or her own travel or expenses; and,
3. no staff member may authorize the travel or expenses of more senior staff.

Deputy Heads, Regional Superintendents and the Chief Executive Officers of public agencies may act as expenditure authority on their own duty travel and expenses within pre-approved overall duty travel plans (see Section 5, Guidelines). However, they shall not act as both expenditure and accounting officer in the same transaction (see Section 41(3) of the Financial Administration Act ). In accordance with Section 44(1)(b) of the Financial Administration Act , a designated accounting officer must certify the expenses incurred.

Emergency travel, trip changes and related expenses may be authorized after a trip begins if delay is impractical or not in the public interest. Emergency travel and trip changes must be approved on the Travel Authorization and Expense Claim Form as soon as is practical. Changes must be approved by the original approval officer or a more senior approval officer. Cash advances and travel expense reimbursements must be recorded and cleared using the Form number on the Financial Information System. (See the 2900 series of policies regarding accountable forms control.)

Duty travel may begin in one fiscal year and end in the next. Travel commencing in the old fiscal year is to be charged to the old year. Travel commencing on or after April 1 is to be charged to the new year.

Responsibilities of Duty Travel Approving Officers and Duty Travellers

Unless permitted otherwise in this policy, the approving officer shall do the following before duty travel begins:

1. Determine that duty travel is necessary and, in writing on the specified form, authorize the travel plan and the mode and class of transportation.
2. Make this policy available to everyone responsible to comply.
3. Ensure that planned duty travel and expenses comply with this policy.
4. Ensure that forms specified in this policy are completed correctly and that all forms relating to a particular trip are cross-referenced.
5. Approve travel advances and planned expenses.

Unless permitted otherwise in this policy, the approving officer shall do the following after duty travel ends:

1. Ensure the presence of all required supporting receipts before clearing any cash advance or approving reimbursement of expenses claimed.
2. Clear cash advances that are properly supported by printed receipts; collect or set off against any reimbursement any cash advanced and not properly supported by printed receipts; and, approve the reimbursement of properly documented expenses claimed.
3. Compare transportation and accommodation invoices and claims with the approved duty travel plan and, where applicable, warrants issued. Resolve any discrepancies and ensure that duplicate payments are avoided.

Misinterpretation of this policy is no basis for reimbursement. The traveller shall understand and comply with this policy and shall:

1. Obtain authorization before travelling;
2. Submit the Travel Expense Claim Form for all trips, completed as described in Directive 4.20.1, regardless of whether travel advances are requested or expenses are claimed;
3. Safeguard any cash advanced and, for a trip involving a cash advance, submit the claim form within the times specified in Directive 4.6.2; and,
4. For a trip without a cash advance, submit the claim form within ten days after completion of the trip.

Insurance Plans and Compensation

If an employee becomes ill, injured or dies on duty travel, the employee and his or her dependents may be provided with financial or other coverage pursuant to:

1. A Collective Agreement and other terms and conditions of employment;
2. The Canada Pension Plan;
3. A Disability Insurance Plan;
4. The Public Service Health Care Plan;
5. The Public Service Management Insurance Plan; and,
6. The Public Service Superannuation Act .

General Credit Card (GCC), Travel and Accommodation Warrants

GCC holders must have expenditure authority for their own travel in accordance with FAM Policy 1802 - Signing Authorities.

A A GCC may be assigned for the exclusive personal duty travel use of a public officer at the discretion of his or her department/agency and in accordance with FAM Policy 1808 – Government Credit Cards.  The officer must keep the card in his or her care and custody and may use it anywhere, but only as permitted in this policy and only as authorized by the duty travel approving officer.

A Government credit card may not be used by anyone other than the person to whom it has been assigned.  Except in an extraordinary circumstance, a public officer may not use his or her GCC to incur any expense other than his or her own personal transportation or accommodation while on duty travel.  Any expense incurred on behalf of another person must be justified and approved in advance on the specified form unless obtaining advance approval is clearly impossible, impractical, or not in the public interest.  Refer to Section 5 Guidelines.

All duty travel purchasesmust be approved in advance in accordance with the directives of this policy (see Directive 4.5.6).  Only the following travel related purchases are permitted:

a)     Scheduled or chartered aircraft, bus, water and rail transportation;

b)     Commercial accommodation i.e., the basic room charge, including the basic room rental rate (and only those meals that must be included within the basic room rate whether they are taken or not) and any provincial/local tax on the basic room charge;

c)     Government authorized rental vehicles including fuel and oil; (GCC charges for privately owned vehicles used for duty travel are prohibited (see Directives 4.9 and 4.10). Expenses incurred using preauthorized personal vehicles for government business may be paid through an accountable travel advance or reimbursed through the travel expense claim process with proper substantiation); and,

d)     Officially approved hospitality.

The Government will reimburse the duty traveller for all necessary expenses that are incurred on Government business and are either substantiated by receipts or included within the per diem rate for meals and incidentals.  The duty traveller shall repay to the Government any portion of an accountable travel advance that is neither included within the per diem rate nor substantiated by receipts for expenses incurred on Government business. (See FAM 2003 - Collection of Overdue Travel Advances).

Wherever practical, a GCC must be used in preference over a travel or accommodation warrant.  However, a warrant may be used if a supplier will not accept the GCC.

No one may use a government credit card for personal reasons or any purpose not authorized by this Directive.  Any Government credit card that has been used for an unauthorized purpose will be withdrawn from the person or office to which it has been assigned. Recoveries will be made from an employee’s salary and disciplinary action may be taken.

Accountable Advances of Cash for Duty Travel

Cash may be advanced to a duty traveller for duty travel expenses if it is not possible to use a Government credit card or if it is not appropriate or reasonable to expect the duty traveller to pay his or her own travel expenses in order to be reimbursed later.  The amount of the advance must not exceed reasonably expected expenses or be issued sooner than deemed necessary by the duty travel approving officer.

An accountable advance of travel cash must be cleared within ten working days after the trip ends or five working days after a trip cancellation.  Late clearance may result in payroll recovery. (See 
FAM 2003 – Collection of Overdue Travel Advances).

A standing advance may be provided if practical, (i.e., when an employee travels frequently).  Standing advances are normally not issued to employees in Regional Centres and Yellowknife.  Refer to FAM 2102 – Standing Travel Advance).

GST/HST Exemption on Air, Bus, and Rail Transportation

Transportation by air, bus, water and rail is exempt from the federal GST/HST if purchased with a Government credit card that is accompanied by a GST/HST Exemption Form or purchased with a travel warrant.  Every public officer with the Government travel credit card will be supplied with a chequebook-sized folder containing a booklet of GST/HST exemption forms.

The purchaser shall supply to the vendor a completed and signed GST/HST exemption form with every separate purchase made with a GCC.  Travel warrants do not require a separate exemption form.  For phoned, faxed, or mailed purchase orders, the GST/HST exemption form may be sent via fax or mail.  Unless the purchase is made with a travel warrant, it is imperative that the vendor receives a separate GST/HST exemption form with every separate purchase, as proof to Canada Revenue Agency auditors that the purchase is legitimately GST/HST exempted.  Every GST exemption form must be completed with the following information:

d)     the purchase date;

e)     the vendor’s name;

f)      the purchase amount;

g)     the clearly printed name of the person making the purchase;

h)     the clearly printed name of the Government department paying for the purchase; and,

i)      the purchaser’s signature in the signature block, certifying that the purchase is not subject to GST/HST.

The back of the GST/HST exemption form lists which Government entities are not subject to GST/HST.

Commercial Transportation

The government credit card must be used for commercial transportation when and where practical.

A duty traveller shall not volunteer to be “bumped” from his or her seat with a commercial carrier. If practical, any compensation the carrier offers for imposed “bumping” must be used in order to minimize Government expense.

Claims for expenses which could have been covered by a commercial carrier must not be approved without explanation, whether related to “bumping” or not.

Air Travel

a)     The lowest cost fare (e.g., an excursion rate) must be used if practical, considering any penalties or restrictions on travel plan changes.

b)     Except as permitted in Directive 4.8.5(c), economy air travel must be used unless the Deputy Head authorizes a more costly class of travel (e.g., business class).  Costs above economy air travel fares must not be paid without advance authorization on the specified form.

c)     The Request for Tenders/Contract Aircraft Services Form, available from the Department of Public Works and Services, must be used whenever booking aircraft charters.  A Local Purchasing Authority Form must not be used for the purpose of chartering aircraft.  Government of the NWT departments/agencies may post air charters that have extra seats available for other departments to utilize using the Air Charter Bulletin Board which is available on the Department of Public Works and Services web site.  For direction on travel by chartered aircraft, refer to FAM 3207 - Aircraft Chartering.

d)     Refer to Guideline 5.4 for travel on Northern Carriers.

Overnight Stops and Lengthy Travel

a)     An overnight stop may be authorized in advance if:

i)    it will occur after nine continuous hours of travel and/or work; or

ii)   it maximizes cost effectiveness or the traveller’s productive work time.

b)     Travel time begins one hour before the scheduled departure time and ends one hour after arrival at the trip destination or community of overnight stop.  A duty traveller must take the first inter‑connecting carrier available and may not count any intentional delay as continuous travel time.

c)     A public officer holding the office of Minister, Deputy Minister, Clerk of the Legislative Assembly or President of the Northwest Territories Housing Corporation may travel by business class when total in-flight duty travel time exceeds four hours.

d)     Deputy Heads may authorize business class travel for staff who regularly travel on duty more than three times per month.

e)     Where continuous travel exceeds eleven hours, the traveller may be permitted to travel by business class if authorized in advance on the Travel Authorization and Expense Claim form.

f)      A suitable rest period may be authorized between arrival at the work destination and the start of work.

Ground Transportation

In observance of the principles in the Government’s Business Incentive Policy (BIP), arrangements for ground transportation in the Northwest Territories must be made with a “Northern business” as defined in the BIP, when and where it is practical.  The lowest cost ground transportation must be used if practical, and the travel expense claim must show the origin and destination of the ride.  Unless specified otherwise by the duty traveller’s terms of employment, reimbursement over $10.00 for transportation requires a receipt.

Travel Agencies vs. Direct Booking

Duty travel is subject to the Government’s BIP (a copy is attached to FAM 3304 - Local Contract Authority).  Arrangements for travel with costs below $5,000 must be made with a Northern business as defined in the BIP and made in the most practical and cost-effective way, whether through a travel agent or not.  Travel arranged directly with a carrier must be arranged with the carrier’s Northwest Territories office, if one is available.

It is inappropriate to use the services of a travel agent to research and arrange an itinerary and then personally book the trip on the internet utilizing the information supplied by the travel agent.

Traveller-Driven Vehicles

Distance Limits

Distances to be covered in specified periods must be reasonable, considering the circumstances. Refer to Guideline 5.2.

Government Vehicles

a)     A driver on duty travel must use a Government vehicle where practical, and shall not use a Government vehicle for personal reasons.

Rental Vehicles

a)     A duty traveller may use a rental vehicle if practical, economical, and authorized in advance on the specified form. The negotiated Government rental rates in the Government Handbook ‑ Rental Rates for Passenger Vehicles at Canadian Airports must be requested where they exist. The travel expense claim must justify any higher reimbursement. If practical, a compact‑sized vehicle must be used unless a larger vehicle is justified and approved in advance.

b)     The GCC must be used to pay for approved rental vehicle expenses. All charges require proper receipts including reimbursement of rental costs, fuel, and tolls for parking, roads, ferries, and tunnels, etc.

c)     Unless the vehicle is rented for more than 30 consecutive days, a duty traveller must decline the Collision Deductible Waiver (CDW) offered by the rental company.  The Government has insurance coverage for rented duty travel vehicles and the duty traveller must not be reimbursed for the cost of any supplementary insurance.

d)     A duty traveller involved in an accident with their rental vehicle must report the accident within 48 hours to the Risk Management and Insurance Division of the Department of Finance or to a Customer Service Agent using the GCC prescribed telephone number, if the GCC was used to rent the vehicle.

Privately Owned Vehicles (Other Than Off-Road Vehicles)

a)     Privately owned vehicle use may be authorized if practical, economical, and acceptable to the duty traveller.  Reimbursement for private vehicle expenses must not exceed the latest approved Government rate per Kilometre, even if the actual cost to own, insure, license, fuel, and maintain the vehicle is higher.  The kilometric allowance is inclusive of all vehicle operating and maintenance related costs for business travel.  Reimbursement of related expenses (e.g., parking, road, ferry, and tunnel tolls) requires the duty traveller to submit receipts. (For off-road vehicles, refer to Directive 4.12.)

b)     The Government assumes no liability arising from a duty traveller’s use of a privately owned vehicle.  No one shall approve duty travel by privately owned vehicle before obtaining proof that the vehicle is licensed and insured for the purpose and the owner permits its use for that purpose.

Duty Travellers as Passengers in Private Vehicles

A passenger on duty travel in a private vehicle must not be reimbursed for vehicle expenses unless the driver is not eligible for the same reimbursement and the expense is approved in advance.

Prohibition

A duty traveller shall not travel by motorcycle.

Off-Road, Remote and Small Vessel Travel

Duty travel by off-road vehicle or small vessel must be authorized in advance, whether the vehicle or vessel is rented, chartered, privately owned, or Government owned.  Prior to any off-road or remote travel, the duty traveller shall obtain, from the immediate supervisor or other approval officer, approval of a detailed travel plan to be used in search if the duty traveller goes missing. If a private vehicle or vessel other than commercially licensed water taxi or ferry is to be borrowed, rented, or chartered, the duty travel approval officer shall obtain, before travel begins, proof that:

a)     The vehicle or vessel is licensed (if a license is required);

b)     The owner carries a minimum of $1,000,000 of public liability insurance coverage on the vehicle or vessel; and,

c)     The owner permits the use of the vehicle or vessel for the purpose.

If more than one duty traveller is transported at one time by the vehicle or vessel, public liability insurance of $1,000,000 may not be sufficient. Refer to the Risk Management and Insurance Division of the Department of Finance for insurance amount requirements and conditions.

Any all-terrain vehicle used in duty travel must have four or more wheels. The duty traveller must wear an approved safety helmet when riding an off-road vehicle and an approved personal floatation device at all times in a small vessel. Vehicles and vessels must be mechanically sound and must be operated safely and efficiently.

Insurance, repairs and ownership costs for privately owned off-road vehicles and vessels used in duty travel are the owner’s responsibility. Reimbursement for duty travel expenses incurred in the use of privately owned off-road vehicles must be limited to direct operating costs (e.g., fuel, oil, and towing). Reimbursement claims require the duty traveller to submit receipts.

Use of Private Aircraft

Privately owned or rented aircraft, may be used for duty travel when it is considered both economical and practical, and authorized by the Minister or Deputy Head of the department or public agency.

Employees authorized to use and pilot private aircraft for Government business shall provide the following requirements at least 5 business days prior to travel to the satisfaction of the Director or Manager of the Risk Management and Insurance Division of the Department of Finance:

• Documentation indicating the pilot is properly certified and rated for the flight involved;
• A description of the aircraft to be used and a copy of the airworthiness certificate;
• A full certified copy of the aircraft owner's liability and hull insurance policies (not just a Certificate of Insurance) that include a waiver of subrogation against the Government of the Northwest Territories for any hull damage. If no hull insurance is carried the owner must sign an agreement with the Government of the Northwest Territories waiving the right of recovery for any hull damage; and,
• Waiver of Duty Travel Accident Insurance.

Employees requesting the use of private aircraft shall be reimbursed the lesser of the following amounts:

• The prevailing government rate per Kilometre:

1. based on direct road distance if there is road access; or
2. based on air distance if there is no road access;

• Reimbursement of the cost of renting or leasing an aircraft;
• The actual cost of fuel and oil(receipts required); or,
• The cost of equivalent economy airfare if scheduled airline service is available.

The Minister or Deputy Head may, in an emergency, authorize the use of private aircraft (e.g., air ambulance or rescue). Departments requesting the use of an employee's private aircraft shall reimburse the employee an amount equivalent to the cost of leasing an aircraft if the rate per Kilometre does not cover the air transportation cost of the trip .

No passengers or cargo other than voluntary passengers or cargo required for the business travel may be transported in private aircraft piloted by an employee on Government business.

Accommodation

Reimbursement and Standards

a)     Accommodations must be approved in advance and purchased wherever possible with a Government travel credit card or Government travel charge account number. Any expense claim for accommodation must be for actual and reasonable expenses substantiated by receipts.

b)     A duty traveller should use accommodations and government discount rates listed in the Government of Canada’s Accommodation Directory, or hotels providing similar government rates.  Alternative accommodation without prior approval is not eligible for reimbursement above the posted government discount rate.  The Directory is posted at http://rehelv-acrd.tpsgc-pwgsc.gc.ca/index-eng.aspx.

Any hotel arrangements within the Northwest Territories should use a Business Incentive Policy registered business.

A duty traveller using alternative northern accommodations must identify the accommodation as “unregistered” (on the Travel Authorization and Expense Claim Form) and request prior approval for the travel for practical or economic reasons.

Cancellations and Guaranteed Reservations

A duty traveller is responsible to cancel unused reservations by the agreed time and pay any penalty for neglecting to do so. In order to maintain good relations with a supplier, the Government may pay a penalty and recover the cost from a duty traveller who has caused the penalty without good reason.

Private Accommodation

a)     A duty traveller outside the Northwest Territories may use private accommodation.

b)     A duty traveller requiring accommodation in the Northwest Territories must use commercial accommodation unless:

1. there is no commercial accommodation within the community in which the duty traveller stays or within 10 Kilometres of the work site;
2. the duty traveller stays with relatives;
3. the stay in one location is 15 days or longer; or,
4. available commercial accommodation is not acceptable (see 4.14.5(e)).

c)     Reimbursement for private accommodation must not exceed the latest approved rate.

d)     A Government employee posted temporarily away from home may be reimbursed for private accommodation expenses at the approved rate.

e)     A duty traveller in the Northwest Territories may use private accommodation if the available commercial accommodation is unacceptable. In that case: 

1. The duty traveller shall state why the accommodation is unacceptable, in writing on the Form in Appendix ‘A’, attached to the expense claim.
2. Reimbursement of private accommodation expenses must not exceed the approved rate.

Other Types of Accommodation

Accommodations such as trailers and tents are eligible for reimbursement upon advance approval, except where acceptable commercial accommodation is available in the Northwest Territories (see Directive 4.14.4).  Reimbursement must be substantiated by receipts for actual expenses and must not exceed the approved private accommodation rate.

Meals, Incidentals and Other Expenses

Meal Allowance - General

a)     Meals will be reimbursed at the approved per diem rate. A receipt is not required for any meal covered by the per diem allowance.

b)     The Government will not reimburse a duty traveller for alcoholic beverages. The price of any alcoholic beverage must not be included within any application for reimbursement of duty travel expenses.

c)     Justifiable meal costs exceeding the daily per diem rate may be reimbursed if explained, supported by receipts, and authorized by the approving officer. Reimbursement must not exceed the total meal receipts submitted for each day or the per diem rate whichever is greater. For meal allowances for foreign duty travel, refer to Directive 4.17.3.

d)     Where duty travel extends beyond 15 calendar days in one location and housekeeping units or reasonable room and board (e.g. bed and breakfast) are available, the maximum per diem rate for meals after 15 calendar days shall be reduced to fifty percent (50%) of the approved per diem rate for all days in excess of 15 calendar days. It is the employee’s department’s responsibility to seek available housekeeping units or reasonable room and board, otherwise if a housekeeping unit or reasonable room and board is not available then the per diem rate would not be reduced.

Meals During Commercial Travel

1. When a commercial carrier includes a meal in the fare price, meal expenses are not reimbursable if:
   1. Breakfast is served between 06:30 and 08:30;
   2. Lunch is served between 11:30 and 13:30;
   3. Dinner is served between 17:00 and 19:00.

The above times are at the travel location, not necessarily in the traveller’s home time zone. If a meal expected during the above times is not served (e.g., due to a delay in departure) and the carrier does not provide for an appropriate replacement, alternative meal expenses may be reimbursed.

b)     It is generally expected that travellers can eat before departing from and after arriving back at their home or work site. Reimbursement should not be paid when the departure time:

i)    Does not prevent the traveller from eating breakfast at home between 06:30 and 08:30;

ii)   Is later than 13:00 and allows time for lunch at home; or,

iii)   Is later than 18:30 and allows time for dinner at home.

c)     Reimbursement should not be paid when the arrival time:

i)    Is earlier than 07:30 and allows time for breakfast;

ii)   Is earlier than 12:30 and allows time for lunch; or

iii)   Is earlier than 18:30 and allows time for dinner.

d)     The above rules for meal reimbursement may be waived if it is shown that meals have to be eaten at other times.

Unacceptable Meals and Special or Substitute Meals

a)     If a commercial carrier provides a meal of unacceptable quality or a snack in place of a substantial meal expected at mealtime, a duty traveller may claim for reimbursement of meal expenses. The claim must be substantiated with the date and time of the trip, the carrier’s name, and the reason why the meal was not acceptable. The approving officer shall forward to the carrier a written complaint including the information provided by the duty traveller.

b)     A duty traveller is responsible to arrange for special meals to be provided by commercial carriers for dietary or religious reasons.

Travel Status of Less Than One Day

1. On duty travel beginning and ending on the same calendar day, the traveller may only claim for expenses for meals necessarily occurring away from home. No incidental duty travel expenses may be claimed.
2. A Government employee who travels daily in the normal course of work should not be paid for meal expenses.

Telephone Calls

1. Government business long distance telephone expenses may be reimbursed. Receipts and a record of the individual/company called and the telephone number called are required. Hotel service charges for calls should be avoided unless they are required in order to obtain receipts for calls made on Government business.
2. Expenses for a personal long distance call not exceeding five minutes may be reimbursed if the traveller has been on continuous duty travel over four days or if a personal call is necessary due to an approved change in the travel plan. Reimbursement will be based on telephone book rates unless a receipt is provided.

Extra Baggage

The costs of transporting and storing necessary personal effects and working equipment that exceed the baggage allowance included in the fare may be reimbursed if approved in advance or reasonable in the circumstances. Receipts are required.

Incidentals

A duty traveller may be paid for incidental expenses for each day or part day of duty travel unless the trip begins and ends in the same calendar day.

Other Expenses

1. Laundry expenses after 7 consecutive days on duty travel, a maximum of $20.00, and the same amount for each subsequent 7 days, if not supported by receipts; or after 5 consecutive days on duty travel a maximum of $20.00 and the same amount for each subsequent 5 days  supported by receipts.
2. Business expenses (e.g., data/internet connection costs, long distance facsimile transmissions, stenography and typing services, interpreter services, office equipment rental, film processing) should be authorized in advance if possible. If not possible, reimbursement must be explained, requested on the expense claim, and substantiated by receipts.

Extended Duty Travel

Government departments may arrange extended rental accommodations with kitchen and refrigeration for an employee required to live away from home for an extended period (e.g., for training or a work project). (See also Directive 4.15.1(d).)

Travel Outside the Northwest Territories and Outside Canada

The Deputy Head shall authorize, in writing on the specified form, all duty travel outside the Northwest Territories, except where outside routing is necessary on the way to a destination inside the Northwest Territories. Blanket approval may be provided for frequent duty travel outside the Northwest Territories, such as cases in which medical, corrections, or social assistance staff are required to escort clients to and from Southern Canada.

All duty travel outside Canada must be approved by the Minister (or Minister's delegate), in writing on the specified form.

The allowable per diem rate in a foreign country is the Canadian per diem rate converted to the foreign currency. If necessity creates a daily meal expense greater than the allowable per diem rate, reimbursement of any greater expense must be supported by substantiating receipts.

Pay for Duty Travel (Including Overtime)

Employee duty travel is work time subject to the overtime rules of regular work. Refer to the respective Collective Agreement or employee handbook, and the Human Resource Manual for direction on hours travelled, pay during travel status, applicable pay and overtime rates. Refer to the Human Resources Manual for direction on prior authorization and pay for overtime. Unavoidable overtime due to duty travel may be approved after the trip.

Special Travel Situations

Child Care Assistance

A duty traveller may be reimbursed on a per child per day basis for extra child care expenses incurred due to duty travel, in accordance with the Union of Northern Workers Collective Agreement. Receipts must be provided.

Physically Handicapped Travellers

A physically handicapped traveller may be reimbursed for reasonable special assistance expenses (e.g., driver, porter, escort). Receipts are required for expenses exceeding $10.00 per individual expense.

Unavoidable Delays / Illness in Travel

Employees on duty travel shall make every reasonable effort to contact their supervisor for approval of travel plan changes due to unavoidable delay or illness. An explanation must be included on the expense claim.

Hospitality

Employees on duty travel may offer appropriate hospitality in accordance with FAM 2004 -Extending and Accepting Hospitality, Gifts and Other Benefits .

Travel Forms

The travel authorization part of the Travel

Authorization and Expense Claim Form must provide the following information where applicable.

1. purpose and necessity for the trip;
2. locations to be visited;
3. route to be taken, plus any special information (e.g., the area of any wilderness ground travel);
4. scheduled dates and times of arrival and departure and, where applicable, any overnight or weekend stops arranged for cost savings;
5. pre-paid transportation, accommodation, and meals and justification for pre-paid items;
6. name of accommodation with the reason for any proposed alternative to the accommodations listed in the Government of Canada's Accommodation Directory;
7. proposed mode and class of transportation, including the use of off-road vehicles, small boats, plus attached proof of charter carrier insurance where required;
8. proposed vehicle rentals with justification for any vehicle above compact size;
9. kilometric reimbursement rate for any private vehicle to be used;
10. cash advance amount, date required and justification for the advance;
11. dates and times for the start and end of any personal side trips to be taken;
12. overtime hours while on duty travel;
13. total estimated trip cost to the Government;
14. approval by an expenditure officer;
15. approval by an accounting officer for any cash advance;
16. any other approvals and justifications called for in this policy; and,
17. payment methods other than cash advances, (i.e., Government travel credit card, Government travel charge account number) and, if applicable, travel warrant or accommodation warrant numbers.

Wherever practical, approval must be obtained before duty travel begins or expenses are incurred.

Expense Claims

1. The expense claim part of the Travel Authorization and Expense Claim Form must show the following where applicable: i) proper approval of duty travel expenses; ii) supporting receipts and information necessary to clear any cash advance and substantiate any expenses claimed - in the case of electronic tickets booked by a central agency, boarding passes and itineraries are acceptable supporting documents in lieu of receipts; this does not remove the requirement that a receipt be available to reconcile travel costs within the central agency; and iii) an explanation for any material changes from authorized travel plans, with authorization signed by the original approving officer or a more senior approval officer with spending authority for the travel budget.
2. Claims for the following expenditures do not require receipts: i) meals at or below the per diem allowance rate; ii) incidentals; iii) ground transportation costing $10.00 or less per trip; iv) private vehicle use charged at the standard Kilometre rate; and, v) private accommodation.

The above rates follow those set by the Government of Canada. For current rates, refer to https://my.hr.gov.nt.ca/employee-services/travel/duty-travel/duty-travel... or a departmental Director of Finance and Administration, or equivalent.

Authorization and Approval of the Duty Travel and Expenses of Deputy Heads, Regional Superintendents, and the Chief Executive Officers of Public Agencies

Deputy Heads, Regional Superintendents, and the Chief Executive Officers of public agencies should have their overall duty travel plans and expenses pre-approved periodically (e.g., quarterly) by their respective Ministers, Deputy Heads, or Agency Board Chairpersons. They should report promptly to their Ministers, Deputy Heads, or Chairpersons the reasons for any variance from a pre-approved plan that increases their actual overall preapproved duty travel expense by more than 10%.

Reasonable Daily Driving Distances

Under ideal road and health conditions, a properly rested driver may be considered able to drive the following distances safely:

1. 250 Kilometres after having worked a full day;
2. 350 Kilometres after having worked a half day; or
3. 500 Kilometres on a day the traveller has not worked.

Using a Personal Government Travel Credit Card to Incur Travel Expenses for Others

On rare occasion, a public officer should be permitted to use a personal Government credit card for another person's transportation or accommodation expenses. That person must clearly require emergency or extraordinary assistance and be authorized for travel at Government expense. Examples are escorted medical patients, prisoners, and other duty travellers whose duty travel is unavoidably changed from plan. In such cases, advance approval on the specified form may be impossible, highly impractical, or not in the public interest.

Air Travel on Northern Carriers

1. Government Employees should travel using the most cost-effective course to their destination and return home. Unless it is not considered cost-effective or scheduling problems would be created, employees should use northern-based carriers with scheduled services directly to their southern destination and return home.
2. Subject to northern airlines' policy adjustments regarding eliminating minimum stay restrictions for excursion fares staying in place, employees are restricted to the actual dates for approved meetings, conferences, courses, etc. and the next available flight home. Travel claims should not be accepted for expenses related to additional hotel accommodation, meals, incidentals, etc. beyond the next available flight home.
3. The same provisions specified in 5.4(b), apply to overtime claims for the dates beyond the next available flight home