Issued by Executive Leadership Team:2012-07-31


1. Purpose
To establish rules on perquisites where these are provided through public funds.

2. Definition of “perquisite”


A perquisite refers to a privilege that is provided to an individual or to a group of
individuals, provides a personal benefit, and is not generally available to others.

3. Scope
This policy applies to:
• Employees
• Board members
• Appointees
• Contractors

4. Principles

This policy is based on two key principles:

4.1. Accountability

The organization is responsible for ensuring that any payment of perquisites is done in a
manner consistent with the Broader Public Sector Perquisites Directive.

4.2. Transparency

The organization is transparent to all stakeholders. The rules for reimbursing perquisites
are clear, easily understood and available to the public.
PERQUISITE POLICY Number: II-a-5

 

5. General Rule

A perquisite is allowable only in limited and exceptional circumstances where it is
demonstrated to be a business-related requirement for the effective performance of an
individual’s job. This decision will be made having regard to all of the relevant facts.
The following items are not considered perquisites:
• Provisions of collective agreements
• Insured benefits
• Items generally available on a non-discriminatory basis for all or most employees
(e.g. Employee Assistance Program, pension plans)
• Employment accommodations made for human rights and/or accessibility
considerations (e.g. special workstations, work hours, religious holidays)
• Expenses covered under and organization’s rules on travel, meals and hospitality
(established in accordance with the Broader Public Sector Expenses Directive)


6. Non-Allowable Perquisites
The following perquisites are not permitted under any circumstances:
• Club memberships for personal recreation or socializing purposes, such as
fitness clubs, golf clubs or social clubs
• Seasons tickets to cultural or sporting events
• Clothing allowances not related to health and safety or special job requirements
• Access to private health clinics – medical services outside those provided by the
provincial health care system or by the employer’s group insured benefit plans
• Professional advisory services for personal matters, such as tax or estate
planning

7. Accountability Framework

7.1 NGH is responsible for maintaining appropriate controls and checks as part of its
accountability.

7.2 The authorized approving officer is responsible for ensuring that the payment of
perquisites are within the conditions of this policy, are being charged to an appropriate
account and include all appropriate documentation.

7.3 No person shall authorize any perquisite that may confer a benefit on that same
person.

7.4 NGH reserves the right to deduct from any claim for reimbursement any perquisite
deemed inappropriate, unauthorized or unsubstantiated by proper receipts in
accordance with the present policy.
PERQUISITE POLICY Number: II-a-5

7.5 Each payment of a perquisite processed by Accounts Payable will be subject to the
Hospital's internal audit procedure, which includes review by the Director of Finance or
the Vice-President, Finance or their designate prior to payment.

7.6 All perquisites are kept on file for a period of no less than seven years.

7.7 This policy must be posted on NGH’s website in an accessible form so that it is
available to the public.

7.8 A summary of paid perquisites, including description and dollar amount, will be
posted annually on NGH’s website in an accessible form so that it is available to the
public. Personal information shall not be provided.

8. Claimant’s Responsibilities

8.1 The claimant must obtain approval from the President & CEO before incurring any
expenses associated with a perquisite. The President & CEO will obtain approval from
the Chair of the Board of Directors or designate.

8.2 All approved perquisites must be submitted on a Form A-20 with original, itemized
receipts attached. All expenses must be approved prior to payment by the President &
CEO. Expenses submitted by the President will be approved prior to payment by the
Chair of the Board of Directors or designate.

8.3 The Claimant is responsible for ensuring that claims for reimbursement are
accurate, conform to this policy, and conform to any funding agency rules.

8.4 Claimants are responsible for repaying any overpayments; such overpayments are
considered a debt owing to the organization.

8.5 All claims for reimbursement must be submitted prior to leaving the employment of
NGH.

 

Attestation - Broader Public Sector

April 1-March 31, 2012

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