The policy also ensures compliance with the Expense Directive of the Broader Public Sector Accountability Act (BPSAA).

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1 Policy Name: Originating/Responsible Department: Approval Authority: Date of Original Policy: January 1997 Last Updated: September 2011 Travel and Related Expenses Finance Office Senior Management Committee Mandatory Revision Date: September 2016 Contact: Assistant Vice-President (Finance) Policy: Carleton University is committed to ensuring that all travel for University purposes is accounted for and supported by relevant original receipts and documentation. Purpose: This Policy sets out the conditions under which expenses incurred for authorized travel on University business by academic, administrative staff members, students and visitors to the institution will be reimbursed. The policy also ensures compliance with the Expense Directive of the Broader Public Sector Accountability Act (BPSAA). Scope: 1. General 1.1. This Policy applies to all University travel and related expenses from all sources of funding administered by Carleton University except where specific written policies of certain contracting and granting agencies may apply When making travel arrangements, "value for money" considerations must be paramount. Careful consideration of costs, mode of travel, travelling time and convenience will realize the most economical and effective use of all resources Individuals must obtain the approval of their immediate supervisor prior to any travel. Infrequent travelers (two or less trips per year) charging travel to operating funds (fund ) must show proof that the trip was approved prior to departure. An to that effect will constitute sufficient proof Expenses of a personal nature will not be reimbursed Travel expenses paid by the University may not be used by the claimant for a claim to any other organization Rates and allowances referred to in this policy should be regarded as maximum guidelines. 2. Transportation

2 2.1. Airfare Air travel must be claimed at the lowest rate available, not to exceed full economy fare Rail Transportation The maximum amount to be reimbursed for rail transportation is full fare economy, with the exception of travel within the Ottawa-Toronto-Montreal corridor. VIA1 fares or other first class fares for rail travel between these destinations will be reimbursed Automobile Transportation Use of private automobiles should be limited to those trips where no suitable public transportation is available or where a private automobile is more economical considering all factors such as costs, time constraints, itinerary, etc When a private automobile is used strictly for personal convenience, reimbursement shall be limited to the lesser of mileage claimed or the equivalent of economy airfare (see Sec ) Mileage rates are paid according to the Government of Canada Treasury Board Directive ( These vary from time to time and are subject to change without warning Where an automobile is used and mileage is claimed, only one person may claim the mileage. Passengers in the automobile may not claim mileage or cost of equivalent public transportation Local Transportation Local taxi fares between Carleton University and an appointment/event within the Ottawa- Carleton-Outaouais region are allowable expenses Off-campus parking expenses are allowable expenses. A receipt is required for lot parking but not for metered parking Insurance Medical Insurance Faculty and Staff who are members of the University s group medical plan have extended coverage while travelling. It should not therefore be necessary for Faculty or Staff to purchase additional medical insurance. Individuals travelling on University business, who are not members of the medical plan, may need to arrange for out of province medical insurance. Please consult for details Trip Cancellation, Lost Luggage Insurance. This insurance can be purchased or may be provided through benefit of a credit card.

3 Please consult Travel-Insurance-For-Carleton-U-Card-members.pdf for details of coverage under the Corporate American Express Card Automobile Insurance Rented Vehicle: In order for the University s insurance to respond, it is imperative that the renter line on the agreement includes the name of Carleton University. The University s insurance policy provides for coverage in the event of physical damage to the rental vehicle and bodily injury to another person. It should not therefore be necessary for additional insurance to be purchased. Use of a personal vehicle: The owners insurance provides the primary insurance coverage. As such it is strongly recommended that $2m in third party liability coverage be obtained. Please refer to Risk Management Manual at for coverage limits deductibles and other details. 3. Accommodation, Meal Expenses and Other Costs 3.1. Accommodation Cost of hotels, motels, and other lodging will be limited to reasonable amounts in the particular circumstance and normally will not exceed the single occupancy rate. The University requests that, where possible, travellers in Canada stay at hotels which provide a preferred rate to University employees. Information on these hotels is available through the website of the Canadian Association of University Business Officers (CAUBO) (Procurement). Information on those major hotels which offer a preferred rate to University employees may also be obtained from the Purchasing Department Hotel bookings may be made and paid for through the Internet. For such bookings, a hotel receipt confirming accommodation should be obtained for inclusion with any travel reimbursement request When accommodation is provided without charge by a friend or relative, a gift of appreciation other than cash to the host may be appropriate. The maximum value of such a gift should be based on $20.00 per day of accommodation and a purchase receipt of the invoice for the gift is filed with the Travel Expense Report Meals Meals charged to operating funds (Fund ): Reasonable actual meal costs may be claimed if supported by original vouchers (photocopies will not be accepted). For meals in Canada, travellers must submit the detailed receipt which provides GST and/or HST paid on food and alcohol. Per diem meal claims cannot be made on operating funds as per the BPSAA Meals charged to funds other than operating funds (Fund ):

4 Expenses for meals while travelling on University business can be reimbursed without receipt using the daily meal rates according to the Government of Canada Treasury Board Directive ( These vary from time to time and are subject to change without warning. Alternatively, reasonable actual meal costs may be claimed if supported by original vouchers (photocopies will not be accepted). For meals in Canada, travellers must submit the detailed receipt which provides GST and/or HST paid on food and alcohol Subject to the Hospitality, Entertainment and Working Meals Expenses Policy, reimbursement for entertainment and hosted business related meals while travelling will be allowed when the claimant is host to individual(s) from outside the University or within it. Such reimbursement will be based on reasonable, actual costs and will be paid when supported by original receipts and a fully documented written explanation for the purpose of the entertainment. The information provided must include the purpose of the meeting or occasion, the name(s) of the individual(s) involved. For meals in Canada, travellers must submit the detailed receipt which provides GST and/or HST paid on food and alcohol. Please be reminded that in accordance with the Broader Public Sector Accountability Act (Bill 122), the inclusion of hospitality, incidental or food expenses in a contract between the University and consultants/contractors is prohibited Alcoholic beverages are considered acceptable entertainment expenditures where consumption is nominal or moderate; and permitted under the terms of the funding agency. Faculty and staff are required to exercise sound judgment in this regard Care for Child or Dependent Adult The University shall reimburse for additional necessary costs associated with the care of children and dependent adults while an employee is out-of-town overnight or on weekends on University business Such additional costs may not include those incurred by the employee for care of children or dependent adults during the normal work day Receipts, including the cost, dates of employment, caregiver's name and phone number, must be submitted The maximum reimbursement for such care is $40/day. 3.4 Other Reasonable Expenses The University will reimburse for other reasonable expenses such as hotel gratuities paid in cash or laundry/dry cleaning on extended trips. 4. Non-Eligible Travel Expenses Examples of travel costs which will not be reimbursed are: business class air fare unless approved by the President, Vice President or Dean commuting to and from a place of residence (see 2.3 for allowable automobile transportation expenses)

5 parking and traffic fines daily incidental expense allowance passport and immigration fees personal expenses incurred on behalf of the claimant or his/her family, friends or relatives while travelling reimbursement for airfare purchased with personal frequent flyer programs child care payments made to a spouse immunization costs not specifically required for travel interest charges on overdue credit card bills resulting from a delay in submitting a request for an advance or reimbursement 5. Prepaid Travel 5.1. All travellers are to make their own arrangements to pay for tickets they have booked. They may use their own personal credit card or their University Travel Card to book their tickets. The University will not make direct payment to travel agents or credit card companies for travel or other expenses. Travellers using a University Travel Card are responsible for ensuring that payments are made on a timely basis Travellers may use internet sources to pre-book and pre-pay hotel accommodation, car rental and conference registration. 6. Cash Advances 6.1. Travellers may receive a cash advance valued at no more than the out-of-pocket costs associated with prepaid travel as long as the return date for the trip is 21 days or more from the date the advance request is received in the Business office Cash advances are available to travellers by means of the University's Travel Card (American Express). The Travel Card permits travellers to obtain cash prior to or while travelling from automatic banking machines through the Interact and Circuit Networks in Canada and Express Cash Network worldwide. The fee associated with such transactions is an allowable expense Travellers may receive cash advances for meals for a trip when one or more of the following circumstances apply: the traveller will be away from Ottawa for more than 14 consecutive days the travel destination is outside of Canada and/or the United States the travel destination is in a rural or northern region of Canada where it is unlikely that credit card payments can be made 6.4. Travellers may receive cash advances for other anticipated out-of-pocket costs when these costs are documented and it is reasonable to assume that the University Travel Card or other credit card cannot be used Travel advances for faculty, staff and Canadian residents will be paid in Canadian dollars.

6 6.6. Advances must be requested no less than five business days before departure By signing a request for a travel advance, the recipient acknowledges that the funds are repayable to Carleton University. Travellers may receive a T4A (Statement of Other Income) for the value of outstanding travel advances, if these are not cleared between the end of the University fiscal year and October 31st of the same calendar year All travel advances must be accounted for within ten working days following the completion of the trip. Future advances and reimbursement may be withheld pending the clearing of older advances. 7. Foreign Exchange 7.1. All travel claims and advances are to be submitted with any foreign exchange conversion completed All payments to University faculty, staff, students and Canadian residents will be made in Canadian dollars Payments to non-canadians and/or non-residents may be made in the currency of their choice. Payments in US dollars will be made by cheque. Payments in other currencies will be made either by bank draft or wire transfer Travellers may support their calculation of foreign exchange conversion through submission of a credit card statement showing the conversion rate applied to charges. The traveller may also submit a receipt indicating the rate obtained when purchasing foreign currency. In the absence of supporting documentation, the University uses the Bank of Canada foreign exchange rate converter ( If the currency being used is not available on the Bank of Canada website, travellers should contact the Accounting Office for assistance. 8. Approvals and Responsibilities 8.1. The claimant is responsible for ensuring that claims for expenses are in accordance with University policy Requisitions for travel advances, claims accounting for advances, and travel claims for reimbursement of expenses, as detailed in the Travel Expense Report, must be approved by the traveler s supervisor. This signature confirms that the expenses are for University purposes and in accordance with University policy. 9. Research Related Travel 9.1. Travel supported by internal or external research grants or contracts must comply with University regulations and policies unless otherwise indicated by the granting agency.

7 Contacts: Assistant Vice-President (Finance); Manager, Accounting Services, Business Office Links to Related Policies: Hospitality, Entertainment and Working Meals Expense Purchasing Policy