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FSD 70 - Allowances and Reporting Requirements

Scope

Introduction

This directive sets out the administrative procedures relating to the issuance, use, certification and verification of travel allowances and the reporting requirements under the Foreign Service Directives.

Definition

Note: This definition only applies to this directive.

Deputy Head (administrateur général) is the deputy head of the employing department, except where arrangements have been made with the Department of Foreign Affairs, Trade and Development for the administration of the Foreign Service Directives, in which case the reports shall be submitted by the Department of Foreign Affairs, Trade and Development.

Directive

70.1 Travel Allowances – Application

70.1.1 One of the conditions of the tax-free travel allowances is that they are spent only for the specific purpose identified by the employer.

70.1.2 The onus is on the employee to demonstrate that the funds were spent for the specific purpose for which they were issued.

70.1.3 The issuance, certification and verification procedures apply to the following travel allowances:

  1. FSD 35 – Education Travel;
  2. FSD 50 – Post Travel Assistance;
  3. FSD 51 – Family Reunion;
  4. FSD 54 – Compassionate Travel; and
  5. FSD 58.5.1(d) – Respite Travel Assistance.

70.2 Travel Allowances – Issuance of the Allowances

70.2.1 Allowances for FSD 50 – Post Travel Assistance and FSD 51 – Family Reunion may be issued in accordance with FSD 49 – FSD Travel Bank.

70.2.2 Allowances for FSD 35 – Education Travel, FSD 54 – Compassionate Travel and FSD 58.5.1(d) – Respite Travel Assistance shall be issued as close to the proposed date of travel as possible, taking into account the need to book tickets in advance.

70.2.3 With regards to allowances identified in FSD 70.2.2, the employee must present a signed travel plan that identifies proposed travel and anticipated costs to the extent of the allowance. It is understood that travel plans may change, and planned travel may have to be cancelled or amended. Amendments to the plan may be made as necessary.

70.3 Travel Allowances - Use of the Allowances

70.3.1 Where an allowance is issued for travel as specified in subsection 70.1.3, employees must certify the use of the allowance as outlined in section 70.4.

70.3.2 FSD 50 – Post Travel Allowance is a fixed allowance which must be spent on travel and travel-related expenses, whether on one trip or more.

70.4 Travel Allowances – Certification and Verification of the Use of the Allowances

70.4.1 While the allowances specified in subsection 70.1.3 are non-accountable allowances, the employee is required to certify the use of each allowance and may be required to demonstrate that the allowance has been used for the purpose intended as follows:

  1. for allowances issued under FSD 50 – Post Travel Assistance, employees are required to certify that everyone for whom an allowance has been issued has travelled and that at least 75% of an allowance issued for each individual was spent on travel and travel-related expenses, including transportation, accommodation, meals and incidental travel expenses such as tours, entry fees, etc. When travel is by PMV or rental vehicle, vehicle rental, fuel, oil, road/bridge tolls, ferries and other transportation charges/fees may be included, but may not be based on a kilometric/mileage rate; and
  2. for the following allowances, employees are required to certify the use of the full amount of the allowance:
    1. FSD 35 – Education Travel;
    2. FSD 51 – Family Reunion Travel;
    3. FSD 54 – Compassionate Travel; and
    4. FSD 58.5.1(d) Respite Travel Assistance.

70.4.2 Within 30 days of completion of travel or at the end of the posting, whichever is earlier, employees must complete and submit a Travel Certification Form which will form the basis for any subsequent audit. In addition, the allowance may be verified.

70.4.3 Where the employee certifies an amount lower than the percentage identified in subsection 70.4.1 or cannot provide documentation in the event of an audit, the amount to be reimbursed is the difference between the amount certified and the full amount of the allowance.

70.4.4 Employees are required to retain evidence of travel to support the purpose of the allowance for a period of seven years. Supporting documentation must demonstrate that expenditures were incurred outside the post. If employees cannot demonstrate that the allowance has been used for the purpose intended when requested to do so, the allowance will be adjusted and reduced by that portion of the allowance the use of which cannot be substantiated.

70.4.5 Under normal circumstances, a further travel allowance under the same Foreign Service Directive for the same traveller will not be issued until the employee has completed the certification, and the verification requirement, if requested, regarding a previous travel allowance.

70.5 Reporting Requirements

70.5.1 The deputy head, as defined in this directive, shall submit a report by December 1st of every year for the period of November 1st of the previous year to October 31st of the current year to the Treasury Board of Canada Secretariat at fsd.dse@tbs-sct.gc.ca. The report shall include the following:

  1. total number of employees at posts under the full or partial provisions of the FSDs;
  2. on designation of a dependant, pursuant to paragraph (c) of the definition of Dependant under FSD 2 – Definitions, providing the details involved;
  3. use of managerial discretion to provide individual treatment to an employee-couple on relocation pursuant to subsection 15.2.1 of FSD 15 – Relocation;
  4. use of managerial discretion to provide additional financial assistance for local transportation pursuant to subsection 15.22.4 of FSD 15 – Relocation;
  5. use of managerial discretion under section 15.33 - Managerial Discretion of FSD 15;
  6. use of FSD 18 – Special Family Separation Assistance pursuant to subsection 18.11.1;
  7. use of managerial discretion under subsection 18.11.2 of FSD 18 – Special Family Separation Assistance;
  8. use of managerial discretion under section 56.10 of FSD 56 – Foreign Service Incentive Allowances to continue the payment of the premium to an employee who has served seven consecutive years at the same post;
  9. use of managerial discretion to continue payment of the Foreign Service Premium during the temporary absence of a dependant pursuant to paragraph 56.9.1(b) of FSD 56 – Foreign Service Incentive Allowances; and
  10. approval of additional assistance provisions under section 58.5 – Additional Allowance Due to Extraordinary Conditions of FSD 58 – Post Differential Allowance.

70.5.2 In addition to the above annual report, the deputy head, as defined in this directive, shall submit departmental reports as requested by the Treasury Board Secretariat.

70.5.3 The NJC FSD Committee shall receive reports as specified below:

  1. changes to section 3 – Operations Allowances of the Military Foreign Service Instructions (MFSI) pursuant to subsection 3.4.2 of FSD 3 – Application as applicable;
  2. the official routing for relocation travel between posts and Ottawa, including any authorized stopovers, by June 30th of every year; and
  3. a consolidated report of items outlined in subsection 70.5.1 by January 31st of every year.