1.1 This directive takes effect on October 1, 2009.

1.2 It replaces the Policy on Using Travellers Cheques, Travel Cards and Travel Accounts (dated March 1, 2000).

2.1 This directive applies to departments as defined in section 2 of the Financial Administration Act.

2.2 Those portions of sections of this directive that provide for the Comptroller General to monitor compliance with this policy within departments and/or request departments take corrective action, do not apply with respect to the Office of the Auditor General, the Office of the privacy Commissioner, the Office of the Information Commissioner, the Office of the Chief Electoral Officer, the Office of the Commissioner of Lobbying, the Office of the Commissioner of Official Languages and the Office of the Public Sector Integrity Commissioner. The deputy heads of these organizations are solely responsible for monitoring and ensuring compliance with this policy within their organizations, as well as for responding to cases of non-compliance in accordance with any Treasury Board instruments that address the management of compliance.

3.1 This directive supports the objectives of the Policy on Internal Control by outlining the roles and responsibilities of chief financial officers, travel card coordinators, responsibility centre managers and individual cardholders when administering and using travel cards. This directive establishes a consistent approach that ensures effective financial controls for the administration of travel cards within departments.

3.2 Travel cards provide a convenient and practical method to pay for authorized government travel expenses. Travel cards reduce or eliminate the need to issue travellers cheques or Receiver General cheques for standing or accountable advances to cover travel expenses. Travel cards are to be used to the maximum extent practical when it is efficient, economical and feasible to do so. Travellers cheques can be used in other cases as specified in Section 6 of this directive.

3.3 The individual designated travel card is the recommended method of payment to be used by employees and designated personnel to incur authorized government travel expenses, including accommodations, car rental, other travel expenses while on travel status (e.g., meals, taxis, local transportation costs, or purchase of travellers cheques), public and common carrier transportation costs when it is impossible to use the government-approved supplier and pre-approved hospitality-related expenses while on travel status.

3.4 The departmental travel expense card, the preferred method of payment to incur authorized government travel, is available in two formats as follows:

  • The account type (no card is issued) is used to purchase common carrier transportation, including travel by air, rail, sea or ground, when arranged through the government-approved supplier. The account is also used for travel service transaction fees; and
  • A card is issued in the name of an authorized person within a responsibility centre and is used for the travel expenses of groups composed of public service employees and non-public service persons, to purchase travellers cheques. In consultation with individual employees who do not have an individual designated travel card, the employer shall use the card to the extent possible to prepay travel arrangements. The card is not used for contractor travel expenses.

3.5 The department is liable for all authorized charges on the individual designated travel card statements that are delinquent and on the departmental travel expense card statements. Departments are not liable for unauthorized charges.

3.6 The use of travel cards by cardholders will not affect their personal credit rating nor will the card issuer conduct credit checks or provide credit information to credit agencies.

3.7 This directive supports the Policy on Internal Control, and, as applicable to each cardholder and department in question, is to be read in conjunction with the Special Travel Authorities, the National Joint Council Travel Directive, the Hospitality Policy, the Directive on Losses of Money and Property, and departmental procedures related to travel and the use of travel cards, as appropriate.

3.8 This directive is issued pursuant to section 7 of the Financial Administration Act.

Definitions to be used in the interpretation of this directive are in the Appendix.

To provide a cost-effective, secure and convenient method of paying for official government travel and hospitality-related expenses, for employees on travel status, while ensuring effective financial control.

  • Financial resources are used appropriately, based on the right authority, and losses due to waste, abuse, mismanagement, errors, frauds, omissions and other irregularities are minimized.
  • The reduction or elimination of the need for Receiver General accountable advance cheques or travellers cheques for official government travel and pre-approved hospitality-related expenses, while on travel status.

6.1 The chief financial officer is responsible for establishing risk-based management practices and controls to ensure economical, effective and secure use of travel cards and travellers cheques as follows:

6.1.1 Identifying a departmental travel card coordinator;

6.1.2 Ensuring that responsibilities of the departmental travel card coordinator, managers and holders of travel cards or travellers cheques are communicated;

6.1.3 Ensuring travel cards are used solely for expenses related to government travel and pre-approved hospitality-related expenses while on travel status;

6.1.4 Ensuring that individual travel cards are the preferred method to charge authorized government travel expenses and that travellers cheques and accountable advances are used on an exceptional basis where it is not feasible or economical to use the travel card or an employee chooses not to obtain and use an individual designated travel card;

6.1.5 Providing documentation to and training for travel card and travellers cheque holders;

6.1.6 Ensuring that executives and excluded group employees that are governed by the Treasury Board Secretariat Special Travel Authorities and the National Joint Council Travel Directive are made aware that they are required by Treasury Board to use the travel card for authorized official government travel;

6.1.7 Recovering in a timely manner, all authorized charges that the department pays on behalf of a cardholder, from any sum of money that is owed to the cardholder, including by means of a set-off against wages as required by subsection 155(1) of the Financial Administration Act and pursuant to the Policy on Terms and Conditions of Employment and related directives;

6.1.8 Ensuring appropriate controls and accounting for processing transactions, for obtaining, securing, controlling and handling travel cards and travellers cheques, and for monitoring the authorized use and settlement of travel cards in a timely manner;

6.1.9 Ensuring arrangements for safeguarding and transporting travel cards and travellers cheques held during and after working hours, in compliance with security standards and as advised by the departmental security officer;

6.1.10 Making prompt payments of departmental travel card statements billed directly by the travel card issuer to the department in order to maximize financial rebates paid to the government and avoid interest and late payment charges;

6.1.11 Notifying Public Works and Government Services Canada of any change to the departmental reporting hierarchy or change in names and addresses associated with the departmental travel expense cards;

6.1.12 Establishing the following restrictions regarding travel cards, notwithstanding travel card issuer limitations on purchases:

  • The dollar limits of the individual designated travel cards and departmental travel expense cards recognizing that a default limit of $5,000 exists for all cardholders of individual designated travel cards;
  • Any limitations on certain types of purchases;

6.1.13 Ensuring liability for payment of travel cards is communicated as follows:

  • All authorized charges against individual designated travel cards are payable by the cardholder;
  • Departments are liable for authorized charges resulting from the use of departmental travel expense cards or accounts.

6.2 The departmental travel card coordinator is responsible for the following:

6.2.1 Authorizing the issuance, re-issuance or cancellation of all travel cards to employees and designated personnel, taking into account the following considerations:

  • Receipt of written acknowledgement of responsibilities and obligations from the cardholder;
  • Consultation with the departmental travel card coordinator in the previous department of transferred individuals to determine if the cardholder's previous travel card was cancelled due to payment delinquency;
  • Determination of whether an individual has lost the privilege of using an individual designated travel card by failing to pay his or her account in the past;
  • Acknowledgement of the circumstances that lead to the cancellation of a previously issued travel card and assessment of whether those circumstances have changed;

6.2.2 Authorizing all changes to the names on or delivery addresses of the departmental travel expense card;

6.2.3 Authorizing the following travel card limit-related items:

  • all changes to the credit limits and cash withdrawal limits for travel cards while considering card restrictions, operational requirements and risks;
  • in advance, expenditures (on an exception basis) that would cause the travel card's credit limit to be exceeded;

6.2.4 Ensuring that Receiver General accountable advance cheques or travellers cheques are only used in place of a travel card in the following circumstances:

  • an employee chooses not to obtain and use an individual designated travel card;
  • it is neither feasible nor economical to use a travel card;
  • the ability to withdraw cash using the travel card is restricted or unavailable;

6.2.5 Ensuring the use and settlement of travel cards are monitored;

6.2.6 Managing the travel card and travellers cheques program within the department;

6.2.7 Providing advice to the cardholder on issues such as the occurrence of unauthorized charges, monitoring problems and taking timely corrective action as appropriate.

6.3 Responsibility centre managers are responsible for the following:

6.3.1 Recommending which government employees or designated personnel may apply for an individual designated travel card based on operational requirements and risks. The manager is required to also reassess the limits on a periodic basis or when operational responsibilities change;

6.3.2 Determining if a responsibility centre needs to apply for a departmental travel expense card and reassessing the need for issued cards on a periodic basis or when operational responsibilities change;

6.3.3 Recommending to the departmental travel card coordinator reasonable travel card credit limits and cash withdrawal limits based on planned use and reassessing the limits on a periodic basis or when operational responsibilities change;

6.3.4 Certifying the travel card statements billed directly to the department according to section 34 of the Financial Administration Act and ensuring that settlement is made in a timely manner that maximizes financial rebates paid to the government and avoids interest and late payment charges;

6.3.5 Ensuring cancellation of a travel card when a cardholder does not respect the signed acknowledgement of responsibilities and obligations and when the cardholder transfers to another department or terminates employment;

6.3.6 Certifying reimbursement of fees associated with reasonable cash withdrawals in compliance with section 34 of the Financial Administration Act;

6.3.7 Ensuring that travel cards or travellers cheques are not issued to contractors nor used for their travel expenses;

6.3.8 Ensuring cardholders are reimbursed for interest and late payment charges only in cases where the department is responsible (e.g., the reimbursement to the cardholder was not done in a timely manner); and

6.3.9 Investigating any delays in payment and taking corrective action, including recovery of amounts from individuals.

6.4 Individuals who have been issued a travel card or travellers cheques are responsible for the following:

6.4.1 Providing a written acknowledgement of responsibilities and obligations before receiving a travel card from the departmental travel card coordinator;

6.4.2 Ensuring only the person whose name appears on the travel card or travellers cheques is the only one who may use it;

6.4.3 Ensuring travel cards only be used to pay for authorized government travel expenses within the limitations established in Section 6.1 of this directive;

6.4.4 Ensuring travel card information be safeguarded at all times according to the Policy on Government Security and related standards, and as advised by the departmental security officer;

6.4.5 Ensuring website security and assurance by confirming that the transaction is with the desired supplier before providing travel card information over the phone or the Internet;

6.4.6 Advising the departmental travel card coordinator and travel card issuer of incorrect or unauthorized charges as soon as they are noted to ensure that the cardholder or department is not held responsible for paying the charges;

6.4.7 Advising the departmental travel card coordinator and the travel card or travellers cheques issuer immediately when a travel card or travellers cheques are lost or stolen;

6.4.8 Advising the travel card issuer promptly of all changes to the cardholder's name or delivery address;

6.4.9 Ensuring travel cards be returned to the departmental travel card coordinator or the cardholder's manager when requested to do so and when the cardholder transfers to another department or terminates employment; and

6.4.10 Ensuring all authorized charges against an individual designated travel card are payable by the cardholder and that card statements be settled promptly to ensure the outstanding balance does not become a delinquent account.

6.5 Monitoring and reporting requirements

6.5.1 Chief financial officers are responsible for supporting their deputy head by overseeing the implementation and monitoring of this directive in their departments: bringing to the deputy head's attention any significant difficulties, gaps in performance or compliance issues and developing proposals to address them and reporting significant performance or compliance issues to the Office of the Comptroller General.

6.5.2 The Comptroller General is responsible for monitoring departments' compliance with the requirements of this directive and conducting a review within five to eight years.

7.1 In instances of non-compliance, deputy heads are responsible for taking corrective measures within their organization with those responsible for implementing the requirements of this directive.

7.2 In support of the responsibility of deputy heads to implement the Policy on Internal Control and related instruments, chief financial officers are to ensure corrective actions are taken to address instances of non-compliance with the requirements of this directive. Corrective actions can include requiring additional training, changes to procedures and systems, the suspension or removal of delegated authority and travel card privileges, disciplinary action and other measures as appropriate.

7.3 Individuals are reminded that sections 76 to 81 (Civil Liability and Offences) of the Financial Administration Act as well as sections 121 (Frauds against the Government), 122 (Breach of Trust), 322 (Theft) and 380 (Fraud) of the Criminal Code may apply.

This section identifies other significant departments with respect to this directive. In and of itself, it does not confer an authority.

8.1 Public Works and Government Services Canada (PWGSC) is responsible for the following:

  • Tendering and issuing of the contracts for all government travel services, including travel cards and travellers cheques;
  • Developing and issuing operating instructions related to the administration of the travel card and travellers cheques program;
  • Receiving and evaluating requests from departments and agencies on the possible expansion of the existing program; and
  • Monitoring the operation of government travel services, including the travel card and travellers cheques program, and taking corrective action when required.

8.2 The Treasury Board Secretariat, Office of the Comptroller General is responsible for development, oversight and maintenance of this directive and for providing interpretative advice.

8.3 The Treasury Board of Secretariat, Labour Relations and Compensation Operations is responsible for development and for providing interpretative advice of the Policies and Guidelines for Ministers' Offices , Special Travel Authorities and National Joint Council Travel Directive.

10. 1 Enquiries concerning this directive should be directed to your departmental headquarters. For interpretation of this directive, departmental headquarters should contact:

Financial Management Policy Division
Financial Management and Analysis Sector
Office of the Comptroller General
Treasury Board Secretariat
Ottawa ON K1A 0R5

Email: fin-www@tbs-sct.gc.ca
Telephone: 613-957-7233
Fax: 613-952-9613

10.2 For enquiries related to the administration of the travel card and traveller's cheques program departmental headquarters should contact:

Shared Travel Services Initiative
Policy and Corporate Affairs
Public Works and Government Services Canada
Gatineau, QC K1A 0S5

E-mail : NCRSTSI.Questions@tpsgc-pwgsc.gc.ca

accountable advance (avance comptable)
Is sum of money advanced to a person from an appropriation and for which the recipient is required to make an accounting or a repayment according to section 38 of the Financial Administration Act and the Accountable Advances Regulations
authorized charges (frais autorisés)
Are government travel-related charges or cash withdrawals made by the cardholder or authorized person against a travel card or account issued in the name of an individual or a department, in accordance with the requirements and policies issued by the Treasury Board and the appropriate department.
authorized person (personne autorisé)
Is a person within a responsibility centre who is authorized to incur charges on the departmental travel expense card.
cardholder (détenteur de carte)
Is the individual named on the card who shall receive and use the individual designated travel card or departmental travel expense card in accordance with the requirements of this directive and other policy instruments issued by Treasury Board and the individual's department.
delinquent account (compte en souffrance)
Is an individual designated travel card with an outstanding balance over two billing cycles (60 days) or a departmental travel expense card with an outstanding balance over one billing cycle (30 days). Delinquent accounts are subject to interest and late payment charges.
departmental travel card coordinator (coordonnateur ministériel des cartes de voyage)
Is a departmental official who represents the department in all matters related to its participation in the travel card program and is responsible for acting as liaison with the Department of Public Works and Government Services and the card issuer.
departmental travel expense cards (cartes ministérielles de frais de voyage)

Are available in two formats:

  • accounts (no card is issued) used to purchase common carrier transportation that is arranged through the government approved supplier. The accounts are also used for travel service transaction fees.
  • cards issued in the name of an authorized person within a responsibility centre that are to be used for authorized government travel expenses of groups composed of public service employees, or non-public service employees, or individual employees or persons, or to purchase travellers cheques.
designated personnel (personnel désigné)
Are ministers, ministers of state, parliamentary secretaries, and ministers' exempt staff who may be issued a travel expense card to pay for authorized government travel. It does not include members of Parliament, non-public servants, students, consultants and interchange participants.
government travel (voyage en service commandé)
Is all travel authorized by the employer. The term is used to refer to the circumstances under which the expenses prescribed in the Special Travel Authorities, the National Joint Council Travel Directive, and other relevant travel requirements may be paid or reimbursed from public funds.
individual designated travel cards (cartes de frais de voyage)
Are cards issued to employees and designated personnel that may be used to pay for authorized government travel expenses.
management practices and controls (pratiques et contrôles de gestion)
Are policies, processes, procedures and systems that enable a department to operate its programs and activities, use its resources effectively, exercise sound stewardship, fulfill its obligations and achieve its objectives.
periodic (périodique)
Is an interval of time determined to be reasonable by the chief financial officer based on risk and on the particular departmental circumstances, e.g., volume of transactions, automation of systems, size and structure of the organization, etc.
standing advance (avance permanente)
Is an accountable advance issued in a specified amount for an indeterminate period that is replenished to that specific amount each time an accounting for expenditures is made.
travel cards (cartes de voyage)
Are individual designated travel cards and departmental travel expense cards.
travellers cheques (chèques de voyage)
Are a payment instrument that is issued by financial institutions or travel agencies for the payment of travel expenses. Travellers cheques also allows the holder to obtain local currencies to use as payment of the travel expenses.
unauthorized charges (frais non autorisé)
Are charges or cash withdrawals against a travel card or account not related to government travel, or made by someone other than the cardholder or authorized person, or are not in accordance with the requirements and policies issued by the Treasury Board and the appropriate department.