travel meal and hospitality directive ontario

Ontario.ca needs JavaScript to function properly and provide you with a fast, stable experience.

To have a better experience, you need to:

• Go to your browser's settings
• Enable JavaScript

Broader Public Sector Expenses Directive 2020

This directive sets out the requirement for designated BPS organizations to establish expense rules when their expenses are reimbursed from public funds.

This version of the Broader Public Sector Expenses Directive is effective starting January 1, 2020. Read the former version of the directive .

On this page Skip this page navigation

Introduction.

The Government of Ontario is committed to protecting the interests of taxpayers and strengthening accountability for organizations that receive public funding.

The Management Board of Cabinet has issued this directive under the authority of the Broader Public Sector Accountability Act, 2010 (Part IV – Expense Claims: Allowable Expenses), the “Act”.

The requirements set out in this document raise the level of accountability and transparency for designated broader public sector (BPS) organizations footnote 1 [1] , contributing to greater alignment with the high standards expected in ministries and agencies of the Government of Ontario.

Purpose, Application and Scope

The purpose of this directive is to set out the requirement for the designated BPS organizations to establish expense rules where expenses are reimbursed from public funds footnote 2 [2] .

The expense rules apply to any person in the organization making an expense claim, including the following:

• appointees,
• board members,
• elected officials (e.g. school trustees),
• employees, and
• consultants and contractors engaged by the organization, providing consulting or other services.

Note that in this directive, the term, Chief Executive Officer ( CEO ), refers to head of operations in designated broader public sector organizations.

In addition, this directive serves as a guideline to all other publicly funded organizations footnote 3 [3] . This means that these other organizations can consider this directive in any review or development of their expense policies and practices.

Designated BPS organizations must comply with this directive footnote 4 [4] . In addition, every funding agreement between a designated BPS organization and a ministry or agency of the Government of Ontario is deemed to include the requirements of this directive footnote 5 [5] .

Where an agreement addresses the subject matter of this directive, this directive prevails over the relevant terms of the agreement if there is any conflict or inconsistency between them footnote 6 [6] .

This directive does not prevail over a collective agreement between an organization and a bargaining agent representing employees of the organization.

The designated BPS organizations covered by this directive are encouraged to review the Ontario Public Service ( OPS ) Travel, Meal and Hospitality Expenses Directive , as they develop or amend their expense rules.

This directive is based on four key principles.

A) Accountability

Organizations are accountable for public funds used to reimburse travel, meal and hospitality expenses. All expenses support business objectives.

B) Transparency

Organizations are transparent to all stakeholders. The rules for incurring and reimbursing travel, meal and hospitality expenses are clear, easily understood, and available to the public.

C) Value for Money

Taxpayer dollars are used prudently and responsibly. Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety.

D) Fairness

Legitimate authorized expenses incurred during the course of the business of an organization are reimbursed,

Requirements

Every organization must establish rules for all individuals in the organization with respect to travel, meal and hospitality expenses.

The following requirements must be included in the expense rules for the organization. For further guidance, designated BPS organizations are encouraged to review the OPS Travel Meal and Hospitality Expenses Directive as they develop or amend their expense rules.

4.1 Accountability Framework

The expense rules must include an accountability framework to ensure that there is appropriate governance, and that everyone understands the authority for approvals.

4.2 Posting

The expense rules must be posted on the organization’s website, so they are available to the public. The rules must be available in accessible formats.

4.3 Alcohol

The expense rules must provide direction on the circumstances in which alcohol can be claimed and reimbursed. The rules should be very specific as to the process for obtaining approval for the use of alcohol, and for approving a claim for reimbursement.

4.4 Hospitality

For the purposes of this directive, hospitality is the provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not engaged in work for:

• designated BPS organizations (i.e. those covered by this directive), or
• any of the Ontario government ministries, agencies and public entities covered by the OPS Travel Meal and Hospitality Expenses Directive .

The expense rules must provide that functions involving only those people in the organizations listed above are not considered hospitality functions and cannot be reimbursed. This means that hospitality may never be offered solely for the benefit of anyone covered by this directive, or by the OPS Travel Meal and Hospitality Expenses Directive . Examples would be: office social events, retirement parties and holiday lunches.

4.5 Documentation

The expense rules must require that good record-keeping practices be maintained for verification and audit purposes.

4.6 Consultants and Other Contractors

The expense rules must provide direction on the circumstances in which a consultant or contractor can claim and be reimbursed for expenses. The rules should set out what is an allowable expense.

In no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under the rules or in any contract between an organization and a consultant or contractor.

Reimbursement for allowable expenses can be claimed and reimbursed only when the contract specifically provides for it.

4.7 Individuals Making Claims (Claimants)

Claimants must be required in the expense rules to:

• obtain all appropriate approvals before incurring expenses;
• submit, itemized receipts (paper, electronic or scanned format), with all claims, except for meal expenses where meal allowances are used (see Section 4.9);
• submit claims within the timeframe specified by the organization’s rules;
• if the information above is not available or is not possible, submit a documented explanation with the claim to provide the approver with adequate information for decision-making;
• repay any overpayments – it is considered a debt owing to the organization;
• if leaving employment with an organization, submit any claims for expenses before leaving the organization.

4.8 Individuals Approving Claims (Approvers)

Approvers must be prohibited in the expense rules from approving their own expenses, and the rules must note that expenses for a group can only be claimed by the most senior person present – expenses cannot be claimed by an individual that are incurred by his/her approver (e.g., an executive who reports to the CEO cannot submit a claim that includes the cost of the CEO lunch even if they were atthe same event, with the result that the CEO would thereby approve his/her ownexpenses).

Approvers must be required in the expense rules to:

• provide approval only for expenses that were necessarily incurred in the performance of organization business;
• provide approval only for claims that include all appropriate documentation

4.9 Meal Allowances

The expense rules may use meal allowances (where meal expenses are reimbursed at established rates without itemized receipts) or may require itemized receipts for meals.

If a meal allowance system is used, then the rules about these allowances and the reimbursement rates must be clearly specified in the expense rules.

Designated BPS organizations may refer to the OPS Travel Meal and Hospitality Expenses Directive for information on the reimbursement methods and rates used for the Ontario Public Service.

Appendix: Amendment History

• footnote [1] Back to paragraph ^ “Designated broader public sector organization” as defined under the Act (s.1)
• footnote [2] Back to paragraph ^ “Public funds” as defined under the Act (s.1)
• footnote [3] Back to paragraph ^ Publicly funded organization” as defined under the Act (s. 1)
• footnote [4] Back to paragraph ^ As set out in the Act (s.10 (5))
• footnote [5] Back to paragraph ^ As set out in the Act (s. 19)
• footnote [6] Back to paragraph ^ As set out in the Act (s. 21(1))

We use cookies on this website to enhance your experience. You can find out more about how we use cookies here

Travel, Meal and Hospitality Expenses

A new appendix to the Travel, Meal and Hospitality Expenses Directive (Travel Directive) requires all designated persons in every board governed agency to publicly post expense information incurred on, or after, January 1, 2015. Designated persons are: appointees, CEOs and every member of senior management that reports directly to the CEO.

Only designated persons with expenses incurred are included in our report.

Related Information

• Leadership Team
• Board of Directors

Communications

[email protected]

• Media Centre

Don’t have a MyPHO account? Register Now

You must be logged in and have the correct access level to access this product.

Login or Register

Travel and hospitality expenses

Under the Public Sector Expenses Review Act , 2009, the WSIB is required to report information about travel and hospitality expenses incurred by all members of its Board of Directors, the Chair and the President, certain senior executives and the five top-expensing staff members. The Government of Ontario’s Travel, Meal and Hospitality Directive requires the posting of these reported expenses.

All reports of expenses will undergo review by the Ontario Integrity Commissioner prior to posting. As soon as these expense reports return from the Commissioner's office, we will post them on this page for public review. Thereafter, posting will continue on a regular basis.

Learn more about this initiative by the Ontario Government

• Registration and coverage
• Do you need to register with us?
• Information you need to register your business
• Employer Classification Manual (ECM)
• Optional insurance
• Independent operators
• Registration FAQs
• New businesses - what you need to know
• Mandatory coverage in the construction industry
• Meeting your responsibilities
• Premiums and payment
• 2024 Premium Rates
• Rates from past years
• How to report and pay your premiums
• Understanding your rate
• How to calculate your premium and insurable earnings
• Premiums and payment FAQs
• Reconciliation
• Business audits
• Experience rating programs
• Surplus rebate
• Managing your account
• Account balance and statements
• Ownership changes
• Changes to your business
• Business activity change
• Buying or selling your business
• Authorizing a business representative
• How to communicate with the WSIB by email
• Closing your account
• Injury or illness reporting
• COVID-19 FAQs for business accounts
• Occupational disease and workplace health hazards
• Benefits provided to people with claims
• Administrative Practice Documents
• Return to work
• Return-to-work responsibilities
• Getting help
• Co-operating in the return-to-work process
• Return to work and disability resources
• Service providers
• Objecting to a WSIB decision
• Employer account operations decision
• Review of claim file
• Formal appeal
• Representation
• Appeal is registered
• The oral hearing
• Withdrawals
• Appeals decision
• Disagreeing with a decision of the ARO
• Appeals: Common definitions
• Small business
• Benefits and programs
• Health and safety
• What you need to know about health and safety
• First Aid Program
• Health and Safety Excellence program
• Check a business's safety record
• Forms: Businesses
• Resources for businesses
• Your Guide: services and responsibilities – business edition
• Report an injury or illness
• Making a claim for occupational disease
• Making a claim for noise-induced hearing loss
• Making a claim for COVID-19
• Make a claim for work-related mental stress
• Online services for your claim
• Occupational disease and survivors benefits program
• Responsibilities for workers
• Getting help with work reintegration for workers
• Check a business’s safety record
• Forms: Injured or ill people
• Resources for injured or ill people
• Programs of care
• Community Mental Health Program
• Your Guide: Benefits, services and responsibilities – Claimant edition
• Health care information
• Reporting requirements
• Provider fees
• Health practitioner fees
• Preferred suppliers
• Health care equipment and supplies
• Information about hearing devices
• List of occupational diseases adjudicated by WSIB
• Health care programs
• Programs of Care
• Interdisciplinary team program of care
• Occupational health assessment program
• Specialty programs
• Drug benefit program
• Serious injury program
• Forms: Health care providers
• Resources for health care providers
• Health care practitioners & the WSIA
• Operational policy manual
• Physician learning modules

Ontario Human Rights Commission

Language selector, ohrc social links.

Main Navigation

• The Ontario Human Rights Code
• The Human Rights System
• The Ontario Human Rights Commission
• The Human Rights Legal Support Centre
• The Human Rights Tribunal of Ontario
• Frequently asked questions
• Family and marital status
• Gender identity and gender expression
• Race and related grounds
• Receipt of public assistance
• Record of offences
• Sexual orientation
• Goods, services and facilities
• Membership in vocational associations and trade unions
• Teaching human rights in Ontario
• Public education requests
• The OHRC at 60
• Backgrounders and research
• Brochures, fact sheets and guides
• Papers and reports
• Policies and guidelines
• Submissions

You are here

Travel and hospitality expenses.

Welcome to the Ontario Human Rights Commission's expenses disclosure website.

This website provides regular updates on the travel, meal and hospitality expense claims of the OHRC's senior executives, appointees and top 5 claimants.

A link to the Ontario government website ( http://www.ontario.ca/en/expense_claim/index.htm ) provides access to information on the expense claims of cabinet ministers, political staff, government appointees and senior management in ministries.

Expenses claimed by designated officials after April 1, 2010 will be disclosed through this website. For April, May and June 2010 expense claim information will be disclosed on a monthly basis. After June 2010, expense claim information will be posted on a quarterly basis.

This website will show the person’s name and title, purpose of the trip(s), date and destination of the trip(s), names of government/agency attendees if applicable, plus a summary of expenses for relevant air fare, other transportation, accommodation, meals, hospitality and incidentals.

Expense claim information can be accessed through this website as soon as possible after the claims are reviewed by the Integrity Commissioner.

In accordance with the Travel, Meal and Hospitality Expenses Directive, the OHRC posts the travel, meal and hospitality expenses of all individuals designated under PSERA, including the five highest expense claimants. In some cases certain of the work–related expenses of the five highest expense claimants may not appear on this site because the expenses are not related to travel, meals or hospitality.

Information on this website was accurate at the time of posting.

Chief Commissioner and Commissioners

• DeGuire, Patricia - Chief Commissioner • Amoah, Jewel - Commissioner • Arsenault, Randall - Commissioner • Bell, Sandi - Commissioner • Eyolfson, Brian - Commissioner • Igneski, Violetta - Commissioner • Pieters, Gary - Commissioner

• Chadha, Ena - Former Chief Commissioner • Hall, Barbara - Former Chief Commissioner • Mandhane, Renu - Former Chief Commissioner • Case, Patrick - Former Commissioner • Drake, Karen - Former Commissioner • Goba, Ruth - Former Commissioner • Gusella, Mary - Former Commissioner • Khedr, Rabia - Former Commissioner • Khouri, Raja - Former Commissioner • Lalonde, Fernand - Former Commissioner • Lee, Julie - Former Commissioner • Lefebvre, Paul - Former Commissioner • McDermott, Lawrence - Former Commissioner • McKenzie, Kwame - Former Commissioner • Mendes, Errol - Former Commissioner • Nagler, Mark - Former Commissioner • Porter, Bruce - Former Commissioner • Sampson, Fiona - Former Commissioner • Switzer, Maurice - Former Commissioner • Taggar, Bhagat - Former Commissioner • Tchatat, Léonie-Françoise - Former Commissioner • Wente, Maggie - Former Commissioner

Commission Staff

• Dhir, Raj - A/Executive Director & Chief Legal Counsel • Harris, Michael - Manager, Legal Services and Inquiries • Nicolet, Juliette - A/Director, Policy, Education, Monitoring & Outreach • Ouellet, Patrick - A/Chief Administrative Officer, Centralized Corporate Services • Salazar, Shaila - A/Executive Advisor to the Executive Director • Timoshenko, Julia- A/Manager, Communication & Issues Management

• Austin, Nancy - Former Executive Director • Carter, Dianne - Former Executive Director & Chief Legal Counsel • Azmi, Shaheen - Former Director, Policy, Education, Monitoring & Outreach • Cunningham, Dionne - Former Executive Advisor to the Chief Commissioner • Fogels, Janina - Former A/Executive Advisor to the Chief Commissioner • Larsen, François - Former A/Manager, Communication & Issues Management • Marsh, Kevin - Former Manager, Communication & Issues Management • Muamba, Marie-Claire - Former A/Manager, Public Interest Inquiries • Pereira, Alicia - Former Manager, Communication & Issues Management • Parker, Rosemary - Former A/Manager, Communication & Issues Management • Pereira, Karen - Former Chief Administrative Officer, Centralized Corporate Services • Poirier, Jeff - Former A/Director, Policy, Education, Monitoring & Outreach • Singh, Jagtaran - Former A/Executive Advisor to the Chief Commissioner • Tassone, Rosarina - Former Executive Assistant to Executive Director • Venkatesan, Deepa - Former A/Manager, Communication & Issues Management

The Public Sector Expenses Review Act, 2009 (PSERA) and Ontario Regulation 440/09 require our organization to identify the five individuals employed in the Ontario Human Rights Commission (OHRC) whose total aggregated expense claims made during the past six-month period are the highest in the OHRC. The expenses of these individuals have been submitted to the Integrity Commissioner for review.

Top 5 claimants

Jan 1, 2023 - June 30, 2023 • Arcilla, Melissa - Coordinator, Administrative Services • Fung, Alfred - Senior Policy Analyst

July 1, 2022 - December 31, 2022 • Dhir, Raj - Executive Director & Chief Legal Counsel • Gurmukh, Sunil - Counsel • Salazar, Shaila - Executive Advisor • Singh, Jagtaran - Counsel

Jan 1, 2022 - June 30, 2022 • Hill, Caroline - Executive Assistant

January 1, 2022 - March 31, 2022 • NIL

July 1, 2021 - December 31, 2021 • NIL

Jan 1, 2021 - June 30, 2021 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach

July 1, 2020 - December 31, 2020 • Dhir, Raj - A/Executive Director & Chief Legal Counsel • Gurmukh, Sunil - Counsel • Khawja, Reema - Senior Counsel

Jan 1, 2020 - June 30, 2020 • Ali, Natasha - A/Inquiry Analyst • Farahani, Nika - A/Counsel • Halpin, Bryony - A/Senior Policy Analyst • Khawja, Reema - Senior Counsel • Mansur, Michelle - A/Senior Policy Analyst

Jul 1, 2019 - Dec 31, 2019 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Dhir, Raj - A/Executive Director & Chief Legal Counsel • Farahani, Nika - A/Counsel • Gurmukh, Sunil - Counsel • Horner, Matthew - Senior Counsel

Jan 1, 2019 - Jun 30, 2019 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Dhir, Raj - A/Executive Director & Chief Legal Counsel • Farahani, Nika - A/Counsel • Gurmukh, Sunil - Counsel

Jul 1, 2018 - Dec 31, 2018 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Carter, Dianne - Executive Director & Chief Legal Counsel • Kaboni, Darlene - A/Public Education and Outreach Officer • Robertson, Cherie - Senior Policy Analyst • Samson, Rita - Public Education and Outreach Officer

Jan 1, 2018 - Jun 30, 2018 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Essajee, Insiya - Counsel • Fogels, Janina - A/Executive Advisor to the Chief Commissioner • Pereira, Alicia - Manager, Communication & Issues Management • Samson, Rita - Public Education and Outreach Officer

Jul 1, 2017 - Dec 31, 2017 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Carr, Alicia - Special Events Coordinator • Carter, Dianne - Executive Director & Chief Legal Counsel • Fogels, Janina - A/Executive Advisor to the Chief Commissioner • Poirier, Jeff - Senior Policy Analyst

Jan 1, 2017 - Jun 30, 2017 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Carter, Dianne - Executive Director & Chief Legal Counsel • Essajee, Insiya - Counsel • Farahani, Nika - Articling Student • Samson, Rita - Public Education and Outreach Officer

Jul 1 2016 - Dec 31, 2016 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Gregg, Runako - Senior Policy Analyst • Kater, Anya - Senior Policy Analyst • Samson, Rita - Public Education and Outreach Officer • Sherman, John - Senior Policy Analyst

Jan 1, 2016 - Jun 30, 2016 • Arbabian, Rana - Counsel • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Kater, Anya - Senior Policy Analyst • Sherman, John - Senior Policy Analyst • Warner, Remi - Senior Policy Analyst

Jul 1, 2015 - Dec 31, 2015 • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Baars, Cassandra - Public Education and Outreach Officer • Kater, Anya - Senior Policy Analyst • Sherman, John- Senior Policy Analyst • Warner, Remi - Senior Policy Analyst

Apr 1, 2015 - Jun 30, 2015 • Arbabian, Rana - Counsel • Azmi, Shaheen - Director, Policy, Education, Monitoring & Outreach • Baars, Cassandra - Public Education and Outreach Officer • Carr, Alicia - Special Events Coordinator • Maimona, Mashoka - Intern

This website uses cookies to various ends, as detailed in our Privacy Policy . You may accept all these cookies or choose only those categories of cookies that are acceptable to you.

Manage your cookies

Cookies are saved on your device to ensure proper operation and security of the website, help statistical analysis of its usage, improve its functionality, or record navigational choices you make. Further details can be found in the cookies section of CanLII's Privacy Policy.

A few cookies are strictly necessary to use CanLII and are always active. Cookies that are used to measure performance or improve functionality can be enabled using the buttons below.

General, O Reg 440/09

• Versions (5)
• Enabling statute (1)
• Amendments (0)
• Cited by 

Current version: in force since Nov 30, 2015

• General , O Reg 440/09

No amending legislation available on CanLII

Public Disclosure of Expenses: Board

The Ontario Management Board of Cabinet, Travel, Meal and Hospitality Expenses Directive requires that the travel, meal and hospitality expenses incurred by certain individuals at Ontario’s agencies, including iGaming Ontario (iGO), be posted for public viewing on the agency’s website.

The travel, meal and hospitality expenses claimed and reimbursed to the iGO Board of Directors will be posted on this page. There were no travel, meals and hospitality expenses claimed and reimbursed by these individuals in quarter one to three of fiscal year 2021-2022.

• Regulated Market
• Player Support
• iGaming 101
• Market Landscape
• Request Non-Disclosure Agreement
• Your Role in Responsible Gambling