Travel and Business Expense Policy and Procedures

Transcription

1 Policies and Procedures FINANCE Travel and Business Expense Policy and Procedures Contents 1. Purpose & Scope Definitions Approvals and Responsibilities Public Disclosure of Expenses Non-Compliance Travel Arrangements Accommodation Meals Expenses for Family Members of Employees Payment Methods... 5 Appendix I Reimbursement Rates... 9 Appendix II Mileage Distances Lethbridge Return Appendix III Eligibility of Expenses AUTHORITY: Deans Council Executive Directors Council RESPONSIBILITY: Executive Director, Financial Services EFFECTIVE DATE: February 2013 RELATED POLICIES: Gift & Recognition Expenditures Policy Hospitality Expense Policy Relocation Allowance Regulations Fraud Policy

2 1. Purpose & Scope 1.1. The University of Lethbridge has a fiduciary responsibility as a publicly funded institution to ensure that funds entrusted to it are managed responsibly and subject to appropriate control procedures. Travel arrangements should result in the most economical use of resources The intent of the Travel and Business Expense Policy is to reimburse reasonable out of pocket expenses necessarily incurred for University business by University employees (faculty, staff and members of the Board of Governors), students, and recruits, and to establish parameters for the disclosure of travel and business expense information All University travel and business expenses, regardless of the ultimate source of funding, are covered by this policy, unless specifically indicated otherwise by a granting agency or negotiated as part of a contract. Granting agency regulations or terms of research contracts will usually indicate any variations from this policy. If it is unclear which travel expense procedure applies, contact Financial Services. 2. Definitions 2.1 Senior Executive refers to the President and the Vice-Presidents. 2.2 Collaboration means to work jointly with individuals external to the institution, especially in an intellectual endeavor. 2.3 Per diem is a reasonable allowance of a predetermined amount that may be claimed with no requirement to provide receipts in lieu of claiming actual expenses. 2.4 Proof of purchase is documentation that demonstrates the evidence that an expense was incurred (e.g. cash register receipt, invoice, confirmation). 2.5 Proof of payment is documentation that demonstrates the evidence that the expense was paid for personally (e.g. credit card receipt or statement, bank statement, money order receipt, cancelled cheque (copy of front and back), receipt or invoice indicating payment). 2.6 Hospitality or Business entertainment is deemed to be an activity that supports the educational, research or service activities of the University of Lethbridge and involves a University guest, visitor or benefactor. Hospitality expenses include but are not limited to food, beverages, gifts and social activities. 2.7 A Working Session is a non-travel meal expense at a commercial eating establishment provided to employees and to third parties attending a meeting to facilitate University business. Page 2 of 21

3 3. Approvals and Responsibilities 3.1 The claimant is responsible for ensuring that: i. Amounts claimed for expenses are accurate, reasonable and in accordance with University policy and/or external restrictions; ii. iii. Expenses claimed have not been or will not be reimbursed from multiple sources; and, Expenses were incurred by the claimant; the claimant may not claim reimbursement for expenses incurred by others except as specified in Section The individuals approving the claim are responsible for ensuring that the expenses are for University purposes only, are reasonable, and are in accordance with University policies and granting agency regulations. The rule for approval is "one-over-one". All reimbursement claims must be submitted by the claimant and approved by a senior person who is on an organizational level above that of the claimant and will normally be the person to whom the claimant reports. This rule applies as well for the principal investigator where the principal investigator is also the claimant. If clarification on granting agency guidelines is necessary, please contact the Manager, Research Accounting. 3.3 Under no circumstance can an individual approve their own claim or a claim for a relative (refer to Employment of Relatives policy for definition). 3.4 Where multiple employees attend an event and one employee pays for all attendees the employee with the highest level of authority should pay and submit for reimbursement. 3.5 Claims that are incomplete will be rejected and/or returned to the claimant for adjustment. 3.6 Expenses are subject to audit and may be adjusted even after reimbursement. 3.7 Reimbursement of expenses, as a non-taxable benefit, is subject to acceptance by Canada Revenue Agency (CRA). Should reimbursement of expenses be deemed taxable by CRA, the University will not be held responsible or liable for any claim whatsoever arising there from. 3.8 In unusual circumstances, the Executive Director, Financial Services may approve exceptions to this policy. 4. Public Disclosure of Expenses 4.1 The travel and business expenses approved under this policy for the following individuals will be publicly disclosed: Senior Executive; Page 3 of 21

4 The Chair of the Board of Governors of the University of Lethbridge; and, Publically appointed members of the Board of Governors of the University of Lethbridge. 4.2 Publically disclosed expenses will not include expenses that are reimbursed by the claimant or a third party or professional development allowances expenditures. 4.3 The public disclosure of expenses will include the following supporting information: i. Name and position of the individual who incurred the expense; ii. Summary of reimbursed expenses for travel, accommodations, meals, and hospitality; and 4.4 Information that would normally be withheld under Alberta s Freedom of Information and Protection of Privacy Act (FOIPP) will be redacted prior to the public disclosure of the expenses. 4.5 Expenses will be available on the University s website on a quarterly basis within one month of the end of each fiscal year quarter. 5. Non-Compliance 5.1 Travel and business expenses that do not comply with the policy and procedures may be adjusted or removed from the claim by Financial Services and/or the approver. 5.2 Travel and business expenses that are identified as fraudulent will result in the appropriate measures as outlined in the Fraud Policy. 6. Travel Arrangements Individuals are responsible for making their own travel arrangements. 7. Accommodation When travel required for University business exceeds fourteen days, options for longer-term accommodation (i.e. weekly or monthly rentals) should be pursued in order to make efficient use of funds. Refer to the Appendices for detailed information about accommodation claims. 8. Meals Claimants have the option of claiming costs incurred for meals provided they conform to University policy amounts or the claimants can claim per diem rates (refer to the Appendices). Refer to Hospitality Policy for limitations on the maximum amount claimable for a meal. Refer to the Appendices for more detailed information about meal claims. Page 4 of 21

5 Certain research agencies have their own per diem rates which will apply for travel chargeable to their accounts. These rates can be provided by contacting the Manager, Research Accounting. 9. Expenses for Family Members of Employees 9.1 Expenses for family members of employees are eligible only under specific circumstances and pre-authorization granted by Senior Executive is required. 9.2 Refer to the Relocation Allowance Regulations for travel expenses related to relocation. 9.3 Refer to the Study Leave Relocation Fund regulations for travel expenses related to Study Leave. 10. Payment Methods Contact Financial Services for more information regarding the following payment methods Employee expense claims i. May be used to claim travel and other business expenses. Expense claims should be submitted online through The Bridge. Refer to the Online Personal Reimbursement System User Manual, available under Procedures and Forms on the Financial Services web site or contact Financial Services for details. ii. iii. iv. Expense claims must be submitted for reimbursement within 12 months of incurring the out-of-pocket expenses (excludes Professional Supplement). Short-trip and/or smaller expenses should be accumulated to at least $50 before being submitted unless this is likely to be the only expense for the claimant. Exception: Individuals claiming travel-related expenses from a research grant must prepare a separate claim for each trip as per granting agency regulations. Expense claims must include the following information: For travel: purpose of the trip, dates and destinations (person or location visited), and official supporting documentation (e.g. prospectus or program indicating the dates of conferences and workshops). If the trip is funded from a research account, the nature of the research activities must be indicated. Original receipts, such as itemized hotel bills, car rental agreements, air travel ticket receipts, meal receipts or other proof of payment and documents or explanations to support and verify all expenditures claimed. Credit card receipt slips alone are not acceptable as they do not provide details of the expense. Photocopies and duplicates of original receipts are not acceptable. Page 5 of 21

6 Note: The supporting documentation must provide both proof of the expense and proof of payment. For example, it may be necessary to combine an invoice with a credit card statement to provide adequate supporting documentation. Proof of expense could include: i. A cash register receipt; ii. An invoice; or iii. confirmation. Proof of payment could include: i. Credit card receipt; ii. Credit card statement; iii. Bank statement; iv. Money order receipt; or, v. Cancelled cheque (copy of front and back). If the order is placed online, provide printed documentation to verify reasonability of the expense and the credit card statement to show proof of payment. A receipt by fax is acceptable for car rental where the vehicle is returned after business hours. The receipt must be in the claimant s name. Receipts in another individual s name will require the addition of proof that the claimant reimbursed the purchaser. All original receipts will be retained by Financial Services. Claimants requesting that the original receipt be returned after the claim is processed must provide a detailed explanation. v. Where a free or discounted service is provided, e.g. air tickets, car rentals, hotel accommodations, etc., only actual out-of-pocket expenses will be reimbursed. vi. vii. Expenses cannot be claimed from another source. In the event that the individual is reimbursed by an outside organization or agency subsequent to being reimbursed by the University, a refund must be made promptly to the University. All reimbursements to University staff will be paid in Canadian funds in amounts equivalent to the actual expenses incurred. All expenses must be listed on the claim in the currency that was used for the actual expenditures and in the equivalent Canadian dollar amount. Where possible, the exchange rate should equal the claimant's actual cost of obtaining foreign funds as shown on credit card statement and submitted as proof of payment. Otherwise, appropriate exchange rates will be applied by Financial Services Miscellaneous cheque requisition used for reimbursement of expenses for nonemployees Page 6 of 21

7 i. Expenses of foreign visitors may be claimed in other currencies on a Miscellaneous Cheque Requisition. Payment will be made by wire transfer or draft in the appropriate currency. ii. In all cases the University of Lethbridge accounts will be converted into Canadian currency AMEX corporate credit card i. A corporate credit card is available for University business expenses. Applications and information about the corporate credit card can be obtained from Financial Services. ii. The terms of the credit agreement with the corporate card agency are binding on any individual card holder and timely payment of the account to the agency is the responsibility of the individual. The University does not provide reimbursement for service charges relating to late payment of credit card accounts Materials Management requisition i. Requisitions should only be used when a discount is available for group registrations allowing the University to realize cost savings, such as a group training session. ii. Contact Materials Management for more information 10.5 National contracts i. As a member of the Western Universities Supply Management Association, the University participates in a number of national agreements which are negotiated through the National Procurement Committee of CAUBO (Canadian Association of University Business Officers). ii. To view the CAUBO agreements currently in place go to Procurement cards i. Procurement cards cannot be used to pay for travel expenses of an employee. ii. Contact Materials Management for more information Travel advances i. Only issued in specific circumstances such as: an employee does not have an AMEX corporate card; the period of travel exceeds the AMEX billing period; Page 7 of 21

8 the AMEX card is not accepted; an employee is unable financially to pay out of pocket; or, expenses must be paid for in cash. ii. iii. Must be accounted for within 30 days of return. Will be recovered from the employee s salary if not accounted for Integra Air corporate account i. The University of Lethbridge has a Corporate Account with Integra Air. The Corporate Account will give U of L employees a discount on flights when using Integra Air for business travel. ii. Contact Financial Services for additional information. Page 8 of 21

9 Appendix I Reimbursement Rates The reimbursement rates may be adjusted periodically by Executive Directors Council and Dean s Council. The rates were last approved and updated in April Departments (or units) may establish reimbursement rates. The maximum reimbursement rates are: 1. MEALS: Meal charges are to be detailed by date and may be claimed in one of three ways: A. Individually: MEAL RATES Breakfast $10.00 Lunch $12.00 Dinner $23.00 Total $45.00 B. Daily rate: $ C. Reasonable actual expenditures will be paid when accompanied by receipts. For public relations meals refer to the Hospitality Policy D. Individual meal allowances or the daily rate will be reimbursed in US dollars converted to Canadian dollar equivalent for all foreign travel. 2. PRIVATE AUTOMOBILE: $ 0.46 per km Private automobile kilometers will be reimbursed at the current rate of $.46/km. Per diem rate per km covers fuel, oil, tires, wear and tear, maintenance and repairs, registration and insurance and other vehicle related costs. ACCOMMODATION ALLOWANCE: $ per night A rate of $20.00 per night may be claimed when staying with friends or relatives to provide a token of appreciation - no receipt required. Page 9 of 21

10 Appendix II Mileage Distances Lethbridge Return (The kilometers are estimates and claimants can use actual odometer readings or Google Maps to determine more precise distances.) DESTINATION KMS DESTINATION KMS Athabasca 1344 Lake Louise 794 Banff 690 Lloydminster 1210 Blairmore 280 Magrath 71 Bow Island 217 Medicine Hat 334 Bragg Creek 472 Milk River 193 Brooks 322 Moose Jaw 1148 Calgary 434 Nanton 270 Cardston 171 Okotoks 356 Claresholm 193 Olds 610 Coaldale 28 Penticton 1774 Coutts 210 Pincher Creek 217 Crowsnest Pass 290 Ponoka 824 Drumheller 556 Raymond 84 Edmonton 1028 Red Deer 724 Edson 1324 Redcliff 366 Fernie 474 Regina 1270 Foremost 225 Rocky Mountain House 826 Fort Macleod 113 Saskatoon 1336 Fort McMurray 1892 Standoff 172 Grande Prairie 1868 Taber 107 Great Falls 644 Vancouver 2524 High River 308 Victoria 2758 Jasper 1252 Vulcan 188 Kananaskis 600 Warner 137 Kalispell 702 Waterton Park 260 Page 10 of 21

11 Appendix III Eligibility of Expenses Claims are made on a reimbursement basis using the online personal reimbursement system unless otherwise noted. Applies to ALL Eligible Expenditures: Supporting Documentation Proof of expense and proof of payment is required with the exception of per diems. Description of University business purpose is required. If the trip is funded from a research account, the nature of the research activities must be indicated. Restrictions Generally cannot cover a period beyond the period of employment. Must not have been previously reimbursed by any source. Only the portion related to University business may be claimed. Generally, expenditures charged to the Operating budget should be discussed with the appropriate signatory prior to incurring the expense. Where multiple employees attend an event and one employee pays for all attendees the employee with the highest level of authority should pay and submit for reimbursement. If the source of funding is research, claimant must submit one claim per trip. Expense Categories and Additional Information (eligible unless otherwise stated): 1. OFFICE, PHONE, AND SUPPLIES Expenditure Examples Supporting Documentation Restrictions Books Hard cover, paperback Book titles must be provided to verify relevance to position Explanation required for purchases of more than one copy of the same book Include e-books in materials and supplies. Page 11 of 21

12 Expenditure Examples Supporting Documentation Restrictions Communications charges Duplicating Freight Cellular charges, internet access, telephone charges Photocopying Monthly invoices Must be able to justify the business use determination Explanation describing what was shipped Business portion of monthly usage charges only. Internet installation and connection fees are not eligible. Home Office Not eligible Interest, bank charges Not eligible Materials & Supplies Lab, research, or classroom supplies Membership Professional associations Membership cannot extend beyond the period of employment. Union dues are not eligible. An official tax receipt issued cannot be used for tax purposes if reimbursed. Dues or fees which are personal, recreational, athletic or social in nature are not eligible. Professional liability insurance Office Supplies Subscriptions Uniform, special clothing and other special protective wear Protective clothing required by law Distinctive uniform Relevance to position must be provided for professional liability insurance Subscription titles must be provided Explanation of why the protective item is required Life insurance is not eligible. Contact Risk & Safety Services for more information. Typically ordered through department Staples Advantage account. Operating expense if employee is required to wear. 2. EQUIPMENT, FURNISHINGS, AND COMPUTERS Expenditure Examples Supporting Documentation Restrictions Computers and Software Must be related to University business. Ergonomic seating Not eligible: Non-standard office chair, back rests Consult with Materials Management for appropriate purchasing procedures. Consult with Employee Health and Wellness Coordinator regarding ergonomic assessment. Page 12 of 21

13 Expenditure Examples Supporting Documentation Restrictions Furnishings: through Facilities online work request only; not eligible for reimbursement Desk, work station, under desk pedestal, chairs, bookcase, file cabinet, bulletin board, white board, waste basket, table, keyboard tray Discuss with your faculty or department office. Tools (Apprentices) Not eligible Reimbursement for the cost of tools required to perform work is taxable therefore not eligible. 3. GIFTS, HOSPITALITY, AND PUBLIC RELATIONS Expenditure Examples Supporting Documentation Restrictions Collaboration Donations Gifts (Non-employees) To work jointly with individuals external to the institution, especially in an intellectual endeavor Donation in lieu of a sympathy gift Gifts given to a University guest, visitor or benefactor Ethical and proper business practices must not be compromised Dates and destinations Names of the people collaborating with and an explanation as to how this will benefit research Full name of gift recipient Justification for the expenditure Complete a Gift/Recognition Form for taxable gifts. Refer to the Gift and Recognition Expenditure Policy for more details Tri-Council research guidelines allow expenses for non-alcoholic refreshments and meals to be reimbursed as a formal courtesy for networking purposes, only as related to research activities and contributing to the achievement of research objectives (i.e. meeting with stakeholders or external collaborators), but not for regular meetings with colleagues within the U of L or personnel meetings. The cost for networking functions is restricted to the principal investigator and cannot include other U of L colleagues or students. Generally, University of Lethbridge funds cannot be used to make a donation to another not-for-profit charitable organization except when the donation is in lieu of a sympathy gift and does not exceed $100. Refer to the Hospitality Expense Policy. Employees must have advanced authority, either as a clear condition of the position held (senior executive) or from a Dean or Executive Director, to incur hospitality expenses on behalf of the University. Refer to the Gift and Recognition Expenditure Policy. Cash and near cash such as gift certificates are taxable; complete a Gift/Recognition Form. Gifts of alcohol are not eligible. May not exceed $500 per individual per year. Page 13 of 21

14 Expenditure Examples Supporting Documentation Restrictions Gifts (Employees) Hospitality Public Relations and Public Relations (Alcohol) Recruitment Appreciation or recognition gifts to employees or sympathy gifts to employees, such as a memento or flowers Hospitality or business entertainment involving an external individual, including food, beverages, gifts and social activities Hospitality or business entertainment involving an external individual such as a visiting speaker, or purchasing a table at an external event See Hospitality Full name of gift recipient Justification for the expenditure Complete a Gift/Recognition Form for taxable gifts. Refer to the Gift and Recognition Expenditure Policy for more details Detailed receipt List of attendees Explanation of the business purpose Detailed receipt List of attendees Explanation of the business purpose Cash and near cash such as gift certificates are taxable; complete a Gift/Recognition Form. Gifts of alcohol are not eligible. May not exceed $500 per individual per year. Refer to the Gift and Recognition Expenditure Policy. Employees must have advanced authority, either as a clear condition of the position held (senior executive) or from a Dean or Executive Director, to incur entertainment expenses on behalf of the University. Refer to Hospitality Expense Policy. Tri-Council research guidelines allow expenses for non-alcoholic refreshments and meals to be reimbursed as a formal courtesy for networking purposes, only as related to research activities and contributing to the achievement of research objectives (i.e. meeting with stakeholders or external collaborators), but not for regular meetings with colleagues within the U of L or personnel meetings. The cost for networking functions is restricted to the principal investigator and cannot include other U of L colleagues or students. Employees must have advanced authority, either as a clear condition of the position held (senior executive) or from a Dean or Executive Director, to incur entertainment expenses on behalf of the University. Refer to Hospitality Expense Policy. Tri-Council research guidelines allow expenses for non-alcoholic refreshments and meals to be reimbursed as a formal courtesy for networking purposes, only as related to research activities and contributing to the achievement of research objectives (i.e. meeting with stakeholders or external collaborators), but not for regular meetings with colleagues within the U of L or personnel meetings. The cost for networking functions is restricted to the principal investigator and cannot include other U of L colleagues or students. The University is prohibited under the Province of Alberta Election Finances and Contributions Disclosure Act from purchasing tickets to political party fundraising functions where the cost per ticket exceeds $25. Page 14 of 21

15 Expenditure Examples Supporting Documentation Restrictions Social functions Social functions involving employees and their spouses, partners and other family members such as a going away lunch Detailed receipt Explanation of the business purpose List of attendees Employees must have advanced authority, either as a clear condition of the position held (senior executive) or from a Dean or Executive Director, to incur entertainment expenses on behalf of the University. Refer to Hospitality Expense Policy. Gratuity must be reasonable (maximum 15%). 4. PAYMENTS TO NON-EMPLOYEES, RESEARCH AND RIGHTS Expenditure Examples Supporting Documentation Restrictions Payments to individuals for services rendered; not eligible for reimbursement Reimbursement of expenses incurred by non-employees Consulting, translation, editing, etc. Reimbursement of airfare and meal expenses for a visiting researcher, external examiner, student, or recruit. Refer to the Tax Guide to determine employee vs. contractor relationship Reimbursement (nonemployees only): miscellaneous cheque requisition with original detailed receipts attached unless per diems claimed. Depending on the type of relationship withholding tax or payroll deductions may apply. Not eligible: child, dependent or pet care while travelling, laundry, dry cleaning and folding. Must provide detailed justification as to how the expense relates to and supports research or other activities. Reimbursement of expenses paid on behalf of others Rights Subject payments Conference registration for an undergraduate student who is presenting research Broadcast, film Individuals participating in research activities (such as trials and surveys) Cannot claim per diems for another individual; only actual costs may be claimed Detailed subject payment record. Where the researcher is unable to disclose to Financial Services due to confidentiality, records must be retained by the researcher for audit purposes. Must provide detailed justification as to how the expense relates to and supports the claimant s research activities. Must be tracked by the researcher. Not to exceed $50 per individual per instance. Refer to the Hospitality policy. Page 15 of 21

16 5. TRAVEL, MEALS, AND TRAINING Expenditure Examples Supporting Documentation Restrictions Airfare Economy airfare, change fees if necessary, seat selection, baggage fees, booking fees Travellers choosing to stay over an extra night to take advantage of reduced airfare must substantiate with travel quotes that the extra hotel and meal costs do not exceed the savings, taking into account the time away. Without quotes to substantiate the extra night(s) only the evening prior to the event, and the evening immediately following the event will be allowed. Lowest logical cost which is the most economical class of air travel over the most efficient route taking into consideration specific travel requirements. Additional air costs incurred for stop overs that are not related to University business will not be reimbursed. Travel which precedes or follows an event, conference, workshop etc. by more than 30 days is considered personal and therefore not an eligible University expense. Not eligible: Commuting costs between a residence and place of employment or between two residences: only travel from a current residence to a conference, etc. may be a University business expense. Not eligible: Reimbursement of airfare purchased with personal frequent flyer points programs (i.e. only out-of-pocket expenses are eligible for reimbursement). Not eligible: Penalties or expenses due to missing transportation reservations or failing to cancel transportation or accommodation (including costs associated with having to make new reservations if original reservations were missed). Additional baggage fees reimbursed as warranted by need. Page 16 of 21

17 Expenditure Examples Supporting Documentation Restrictions Accommodations Travellers should obtain the most favourable room rates at hotels. Special accommodation rates are provided in the CAUBO guide. Refer to Section Reimbursement for accommodation will be limited to reasonable single occupancy rates, as per receipts. Depending on the circumstances accommodation will be Original itemized hotel receipt with proof of payment Meals charged to hotel room must be accompanied by detailed restaurant cash register receipts listing the actual cost of food, beverages, gratuities Accommodation expenses (either hotel expenses or hospitality allowance) will only be reimbursed for travel required for University business. If travellers choose to arrive early or stay later at their destination, or stop at additional destinations, to combine personal travel with business travel, only the portion of accommodation expenses required for University business will be reimbursed. Not eligible: Penalties or expenses due to missing transportation reservations or failing to cancel transportation or accommodation (including costs associated with having to make new reservations if original reservations were missed), movies or personal phone calls charged to room, fees for fitness facilities. Travellers are encouraged not to make calls from hotel rooms, as those rates are often very high. reimbursed for the evening Travel costs necessarily incurred to carry out research are eligible. Personal prior to the event, and the living expenses are not eligible. Personal living expenses are distinguished evening immediately from travel expenses based on a number of criteria described in CRA following the event. interpretation bulletin IT-75R4. The determination is based on the facts in each case; however, a stay of 30 days or more in one location will generally be considered personal living expenses. Contact Research Accounting for more information. Accommodations Allowance Car rental A specified rate (see Appendix I) can be claimed when staying with friends or relatives to provide a token of appreciation - no receipts required Proof of presence at the travel destination if claim does not include other expenses such as conference registration, meal receipts, etc. Vehicle rental costs per receipts Receipt by fax is acceptable for after-hours car rental return Accommodation expenses (either hotel expenses or hospitality allowance) will only be reimbursed for travel required for University business. If travellers choose to arrive early or stay later at their destination, or stop at additional destinations, to combine personal travel with business travel, only the portion of accommodation expenses required for University business will be reimbursed. Vehicle rental expenses will only be reimbursed for travel required for University business. Rental must only be a private passenger car or a minivan. The rental of 15 passenger vans is strictly prohibited. If travellers choose to arrive early or stay later than required for the purpose of travel, or stop at additional destinations, to combine personal travel with business travel, only the portion of car rental expenses required for University business will be reimbursed. Fines and penalties Not eligible Parking and other traffic fines are not allowable expenses Page 17 of 21

18 Expenditure Examples Supporting Documentation Restrictions Ground Transportation Immunizations Insurance Taxi, airport shuttle, bus Where available, hotel transportation should be used to and from the airport. Immunizations required when travelling to other countries on University business Health insurance for travel outside Canada Flight cancellation Car rental University corporate card (Amex) includes rental car insurance collision damage and theft, which is superior to the coverage provided by rental agencies. Additional auto insurance required for University business; check with your insurance agent to secure any necessary additional insurance coverage A receipt is required for taxi fares and other ground transportation costs. Proof of travel must be provided Itemized receipts Employee benefit plans may include health insurance for travel outside of Canada; check with Human Resources Contact Risk & Safety Services for more information Taxi fares related to University business are allowable expenses. Gratuity must be reasonable (maximum 15%). Life insurance is not eligible. There are very few categories of cancellation that are covered by flight cancellation insurance and most travellers will find that it is not economical. To invoke the rental car coverage when using the AMEX corporate card or any credit card providing the coverage, the damage waiver must be declined at the time of rental. Only private passenger vehicles and mini vans are covered under AMEX The University has non-owned vehicle coverage. The vehicle must be rented in the name of the University. Note that private automobiles used for University business are not covered by the University's insurance policy. The owner must ensure that his/her personal automobile insurance is adequate. Page 18 of 21

19 Expenditure Examples Supporting Documentation Restrictions Meal (Public Relations) Meal (Non-Travel) (excludes hospitality or business entertainment) Hospitality or business entertainment involving an external individual such as a visiting speaker, or purchasing a table at an external event Planning or education session Working session Networking session Community outreach Work-related function that the employee is encouraged to attend e.g. Chancellors Dinner Detailed receipt List of attendees Explanation of the business purpose Prior approval of the Dean/Executive Director Detailed receipt Explanation of the business purpose Employees must have advanced authority, either as a clear condition of the position held (senior executive) or from a Dean or Executive Director, to incur entertainment expenses on behalf of the University. Refer to Hospitality Expense Policy. Gratuity must be reasonable (maximum 15%). Tri-Council research guidelines allow expenses for non-alcoholic refreshments and meals to be reimbursed as a formal courtesy for networking purposes, only as related to research activities and contributing to the achievement of research objectives (i.e. meeting with stakeholders or external collaborators), but not for regular meetings with colleagues within the U of L or personnel meetings. The cost for networking functions is restricted to the principal investigator and cannot include other U of L colleagues or students. Cost of employee only. Family members of employees are eligible only under specific circumstances and pre-authorization granted by Senior Executive is required. For fundraising events if an official tax receipt is issued for a portion of the cost it cannot be used for tax purposes if reimbursed. The University is prohibited under the Province of Alberta Election Finances and Contributions Disclosure Act from purchasing tickets to political party fundraising functions where the cost per ticket exceeds $25. Gratuity must be reasonable (maximum 15%). Page 19 of 21

20 Expenditure Examples Supporting Documentation Restrictions Meals Claims for reasonable actual meal costs including taxes and gratuity (maximum 15%) or per diems Per diem allowance rates will be paid at the US dollar equivalent for travel outside of Canada. Mileage Per diem rate per km: covers fuel, oil, tires, wear and tear, maintenance and repairs, registration and insurance and other vehicle related costs Use of private automobile where private automobile is more economical considering all costs. In most cases, it is more economical to rent a vehicle rather than use a private vehicle. Detailed restaurant cash register receipts listing the actual cost of food, beverages, gratuities, and proof of payment must be submitted to support claims based on actual costs. Reasonable gratuities for meals (maximum 15%) may be claimed under meal expenses, unless claiming the meal allowance in which case gratuities are included. Meals charged to hotel rooms must be supported by detailed receipts if claimed or they will be reduced to per diem rates. Note that travellers may choose to claim either the per kilometer rate for the actual number of kilometers driven or the actual cost of fuel, if supported by original receipts In order for mileage expenses to be reimbursed, mileage logs and destinations must be provided See Appendix for per diem rates. The per diem allowance will be reimbursed if the traveller does not have an itemized receipt. The per diem allowance may not be claimed where meals are included in transportation charges, accommodation, conference registration fees or in the event of a partial day's travel, etc. Individuals may not claim per diem allowances for another individual; only actual costs may be claimed. Per diem amounts may not be claimed if a third party (including another University employee) has paid for meals on behalf of the claimant. Per Diem allowances or individual meals will only be paid for travel outside Lethbridge or, where applicable, outside the city in which the employee normally works. Travel costs necessarily incurred to carry out research are eligible. Personal living expenses are not eligible. Personal living expenses are distinguished from travel expenses based on a number of criteria described in CRA interpretation bulletin IT-75R4. The determination is based on the facts in each case; however, a stay of 30 days or more in one location will generally be considered personal living expenses. Claimants will be expected to reduce their meal claim for longer term stays. Contact Research Accounting for more information. Reimbursement of mileage, hotels, meals, etc. will not normally exceed the lowest logical cost of air transportation. Travel must follow the most direct route. Not eligible: Commuting costs between a residence and place of employment or between two residences: only travel from a current residence to a conference, etc. may be a University business expense. Exception: instructors who work part-time and the employee s home is not less than 80 kilometers from the University Employees travelling as passengers in an automobile may not claim mileage or the cost of any equivalent transportation. Page 20 of 21

21 Expenditure Examples Supporting Documentation Restrictions Parking Parking expenses related to Receipt required Parking and other traffic fines are not allowable expenses. off-campus University business are allowable expenses. Passport Not eligible Personal expense per Canada Revenue Agency. Registration Fees by reimbursement Conferences, workshops Registration Fees by invoice or miscellaneous cheque requisition Roadside Assistance Training/Tuition Visa/ Work Visa Paid directly in very limited circumstances only such as a volume discount or where payment by wire in a foreign currency is required Alberta Motor Association membership Specific and general employment-related training Visa for entry into a foreign country Travel costs related to visa application Prospectus or program indicating the dates of conferences and workshops Receipt for registration fees Direct pay invoice or miscellaneous cheque requisition with one-over-one approval Memberships for the purpose of roadside assistance, limited to specific positions with preapproval Detailed receipt listing all fees Related to employee s current or future responsibilities Be prepared to provide proof of attendance if requested. Optional conference activities such as golf tournaments are at the discretion of the department. Membership cannot extend beyond the period of employment Fees which are recreational in nature are not eligible. Personal-interest training not eligible. Outbound only, application to work in Canada is not eligible. Must be required for University business. Not eligible: Passport and immigration fees. Page 21 of 21