AP 512: Expense Transparency

Business & Finance

The Superintendent shall utilize financial responsibility and sound logic to ensure effective stewardship of funds in the performance of Division business. All business expenses incurred shall be reasonable, appropriate and able to withstand the scrutiny of auditors or members of the general public.


a) Working sessions: shall refer to any event where a claimant incurs a non-travel meal expense at a commercial eating establishment while in the course of conducting Division business.

b) Corporate Events: shall refer to activities or events that planned in the course of conducting Division business, and may occur in a facility external to the Division when larger capacities need to be accommodated or where alternative facilities are more practical, given the nature of the event excluding a commercial eating establishment.

c) Business travel: shall refer to meetings with external parties and associated costs including travel, meals, parking, etc.

d) Professional Development: shall refer to formal courses, conferences, seminars and other professional leaning events and associated costs including registration, travel, airfare, accommodations, meals, etc.

e) Professional Membership Dues: shall refer to dues paid to a professional association on behalf of an individual Board member, the Superintendent, or the Secretary-Treasurer.


1. When business expenses are incurred, the appropriate signing authority shall approve the expenses as follows:

1.1. The Board Chair’s expenses will be approved by the Secretary-Treasurer.

1.2. The Board Vice Chair’s and Trustees’ expenses will be approved by the Board Chair.

1.3. The Superintendent’s expenses will be approved by the Secretary-Treasurer.

1.4. The Secretary-Treasurer’s expenses will be approved by the Superintendent.

2. All business expense receipts shall be itemized and include details of the expense (e.g. list of those reportable members attending the meal, reason for business travel, etc.).

2.1. Alcohol is not an eligible expense and cannot be claimed through a purchase card or expense reimbursement.

3. Business expense claims should be submitted by the end of the month in which the business expense was incurred, and shall be submitted no later than quarterly throughout the school year.

4. On a quarterly basis, business expenses incurred by the Board, Superintendent, and Secretary-Treasurer shall be reported online through the Division’s website.

4.1. The reports shall include a summary of the expenses incurred during the previous three months, description and rationale for the expenses and copies of the detailed receipts with sensitive information redacted.

4.2. Disclosure of business expenses includes expenses related to working sessions, business travel, professional development and professional membership dues.

4.3. Corporate events do not require disclosure unless they occur at a commercial eating establishment.

5. To minimize administrative costs, the following business expenses will not be allocated to individual Board members or Executive, nor reported on the quarterly summaries posted on the Division's website:

5.1. General overhead costs related to the cost of doing business including utilities, office supplies, meeting subsistence, etc.

5.2. Professional membership dues paid on behalf of the entire Division (e.g. ASBA, AAMDC).

5.3. Meal costs at large catered events.


Date Approved: November 17, 2021

Education Act: Part 6, 222
Government of Alberta Travel, Meal and Hospitality Expenses Policy
Government of Alberta Public Disclosure of Travel and Expense Policy

Reviewed or Revised:
Executive: November, 2021

References shall be updated as required and do not require additional approval.