UNIVERSITY OF LETHBRIDGE GRADUATE STUDENT ASSOICATION (GSA) EXPENSE REIMBURSEMENT POLICY It is the responsibility of every Executive/Board Member to be fully versed in their portfolio budget and its breakdown in order to ensure that the appropriate expenses are assigned to the appropriate budget item. The Executives of the GSA must also review and are responsible for all financial reporting issued by the GSA. So in other words, please review your portfolio carefully, and make sure to ask any pertinent questions prior to incurring any expense. Be aware of all items expensed to your portfolio. It is the intention of the GSA expense policy to reimburse individuals for approved, reasonable and necessary expenses incurred while acting in the capacity of a Board Member or volunteer. Additionally, expenses will be reimbursed by the Vice- President Finance and/or Financial Assistant Portfolio while acting in an approved capacity. Said expenses need to be pre- approved by the appropriate Executive Member. It is GSA policy that all expenses shall be incurred in the least expensive manner possible and that only expenses incurred by the Executive Member or their approved volunteer, themself, shall be eligible for reimbursement. An Executive Member or other approved volunteer cannot submit a claim that has been reimbursed previously or that will be reimbursed by another party. An Executive Member or their approved volunteer is expected to neither gain nor lose money from incurring and/or claiming reimbursement for said expenses. As the GSA is a non- profit, student run and funded organization, please be reasonable and modest in any request. Your kind consideration is appreciated. 1. Reimbursement Procedures - GSA Liability A. Claims All claims for reimbursement shall be submitted as an itemized invoice, including: the Executive Member or volunteer s name who incurred the expense, kind of expense, total expense amount, date of the claim. (Please note that reimbursement will be the quickest when invoices contain all relevant information and clearly state the expenses incurred). B. Receipts Original itemized receipts (credit or debit card proof of payment are non- admissible) are required as documentation for all claimed expenses. All receipts should be stapled or taped to a sheet of paper and attached to the back of the invoice. In the event that such receipt(s) has or have been inadvertently destroyed, (i.e., your dog ate your wallet), the Executive Member or approved volunteer must furnish a written statement to that effect, as well as a detailed explanation of the expenditure involved. The suggested timeframe for expense report submission is within two weeks of the expense or event.
Travel Expense Reports filed more than 60 days after expenses are incurred will not be reimbursed without the approval of the President. C.Approval Signature of the President and/or VP Finance is required on all expense forms prior to submission. D. Questionable claims Please note that submitting an expense does not guarantee reimbursement. Have a question about a claim? Please ask the President and/or VP Finance. E. Liability The financial liability of the GSA to any Executive Board Member or their approved volunteer(s) or any other person(s) submitting a claim for reimbursement is limited to the funds budgeted for it in the current approved budget of the GSA. If any Executive Member or approved volunteer incurs a liability that is greater than the funds so budgeted, or incurs a liability in excess of the amounts allowed by this policy, such liability may be the personal obligation of the individual responsible for incurring or authorizing the liability. 2. Local Travel A. Privately Owned Vehicles - Mileage Reimbursement Wherever possible Executive Members or approved volunteers should use privately owned vehicles. The GSA will reimburse mileage for travel in excess of 10 kilometers one way. Mileage costs will be reimbursed at the rate of reimbursement used by the University of Lethbridge for travel. The current rate (2014-15) is $ 0.46/km. In the event of an accident the deductible for the insurance will be paid for by the GSA. In the case of full coverage, the claimant will be reimbursed the deductible whether s/he is at fault or not. If one has only liability insurance, GSA will reimburse the deductible only and no additional claims will be approved. Fines for traffic violations are not reimbursable (barring extenuating circumstances). B. Taxi Use for Local Travel Taxi travel is to be a last resort option only in your city of origin (i.e., Lethbridge), however it is an acceptable expense in other cities. Clear receipts (make sure to include tip, suggested 10-15%) are required. C. Bus Use for Local Travel If an Executive Member or approved volunteer does not have a bus pass and has to pay bus fare, a transfer or some proof of purchase is required for reimbursement. If a receipt
or other proof of purchase is not obtainable please refer to 1B in this policy to apply for reimbursement. Receipt(s) must be submitted attached to an invoice. For repeated travel without a bus pass, it is more economical and recommended to purchase a book of tickets rather than separate ticket purchases. D. Parking and Tolls All parking and tolls (and bus transfers at airport parking lots) will be reimbursed, itemized receipts are required. If a parking pass is given to an Executive Member or approved volunteer, the GSA will not reimburse for other parking fees or for mileage. 3. Long Distance Travel A. Air Travel All air travel must have prior approval. Travelers must use the lowest available airfare, when possible. First class, international, and spouse/companion travel is not reimbursable. In cases where cancellation fees/penalties are incurred as a result of a change of plans, the fees will be reimbursed if there is a valid business reason for the change of plans. The change must be approved by at least two Executive Members of the GSA. B. Long Distance Bus Travel Bus travel for GSA business purposes will be reimbursed. Detailed receipt or itinerary indicating proof of payment from the bus company must be attached to the invoice. Recommended lines include Red Arrow and Greyhound, or affiliated bus lines, when available. C. Lodging Costs Travelers are required to use standard room accommodations at medium range hotels. Applicable claims may extend from the night preceding the day of the meeting or business through the night of the last day of the meeting or business. The additional cost of a room upgrade (e.g., suite, executive floor, room with a view, etc) is not reimbursable. Itemized receipts for all lodging must be attached to the expense report and itemized by expense category (meals, telephone, parking, etc.) D. Hotel Room Charge Limit Please, if at all possible, stick to the $150.00 maximum per night (excluding taxes, hotel surcharges). It is expected that most occasions will allow a lower rate than this maximum.
Travelers are encouraged to always seek the most cost efficient option. For instance, the traveler may find a hotel for $70 per night, but would have to travel to a conference and back each day by taxi at $20 per trip. In this case it might be prudent to reside closer to the conference and save on total expenses. E. Business Calls, Hotel Phone Surcharges Travelers may be reimbursed for business calls. For reimbursement, calls must be clearly identified on the original bill or copy of same. Further documentation may be requested at the discretion of the President and/or VP Finance. All travelers are urged not to use the hotel s long distance phone service, hotel surcharges can be as much as 100% of the actual cost of the call, hotels typically use this feature to make as much profit as possible. If the traveler knows that they will be making business- related long distance phone calls, speak with the VP Finance regarding the most cost efficient options (e.g., pre- paid phone cards, approved allowance on an existing cellphone, etc.) F. Meals Meal reimbursement includes breakfast, lunch and dinner to the maximums outlined below. Two alcoholic beverages (one beer or highball equals one drink) are allowed per meeting, again up to the maximums outlined below. Any other entertainment expenses and/or other types of personal expenses not relating to these specific meals will not be reimbursed. If a traveler is supplied meals with the meeting or business in which he or she is participating, then no other meal expenses will be reimbursed. The GSA will follow meal reimbursement rates and policy of the University of Lethbridge (current rates below). In order to receive the reimbursements at these rates, no receipts will need to be provided and therefore the claimant can choose to spend the funds as they wish. For any amounts above these limits, prior approval will be required. Meal Expense Limits (2014-15) Breakfast: 10.00 Lunch: 12.00 Dinner: 23.00 These limits include food, beverage, but not PST, GST, HST other surcharges or taxes and gratuities. The GSA greatly appreciates all travellers choosing the most economical options for all meals. Room Service is allowed and covered if under the approved maximums. Please note these amounts are maximums only; food claims below these maximums are highly encouraged and greatly appreciated. G. Automobile Rental and Taxi Fares
Automobiles can be rented when the cost advantages are clearly justified (i.e., the cost of the rental car would be less than using taxis, etc.). Travellers are expected to use one of the more economical car rental firms and compact or standard class cars only. It is the responsibility of the person making travel arrangements to ensure they are using the most cost appropriate option at all times, especially with respect to after hours or weekend prices, which can sometimes be different. Recommended car rental companies include: o Enterprise or Avis o Budget o Alamo o National All rental car itemized receipts received by the traveler must be submitted with the invoice report. Taxis are to be used sparingly, but are allowed for long distance travel. Limousine service is only allowed if the rate is the same or lower than current Taxi Rates. Itemized receipts are required. Remember to include tip. 4. Per Diem Allowance To help defray out- of- pocket expenses such as phone calls, tips to bell hops, room attendants, other miscellaneous expenses, the traveler may claim up to $20 per day of travel, without accompanying receipts. Please remember the non- profit nature of the GSA. The GSA Executive members who review the claims reserve the right to refuse this extra $20 per day of travel per diem allowance. 5. Office Supplies, Fax, Photocopying Charges, etc. If office supplies, fax, photocopying charges are incurred while outside of the GSA office, detailed receipt(s) must be obtained and attached to an invoice form for reimbursement. A very convenient way to bill for these charges while staying in a hotel or other lodging is to have these charges billed to the traveler s room, if possible. Reimbursement will then be received upon submission of the lodging receipt attached to a GSA invoice form. As always, remember to select a cost effective and convenient solution. 6. Hosting meetings A large portion of GSA operations includes lobbying, advocacy and hosting of various meetings/dinners. Please follow the above guidelines for hosting meetings. 7. Government Relations (GR) events All GR events are reimbursable. Pre- authorization by the President and/or VP Finance is required if GR costs exceed what is budgeted. In addition, any and all GR events, which exceed $500, require pre- authorization by the President and/or VP Finance.
8. Non/Reimbursable Expenses Most non- reimbursable expenses are identified throughout this policy. The following items are again, non- reimbursable expenses: First class, spouse, companion and international travel. Upgrades to air travel, car rentals, or hotel rooms. Alcoholic beverages over the 2 per meeting maximum or over the meal expense limit. Fines, penalties, or legal fees. Personal entertainment (includes movie rental) or recreational expenses. Cost of outside food when food is supplied at a meeting, event or conference. Submitting expenses not incurred by the individual submitting the claim. Mini Bar service. 9. Other Reimbursement for any other method of travel, or other expenses, will be reimbursed to an amount that would have been payable had the most economical method of travel or other option, been used. Reimbursement for reasonable and necessary expenses not otherwise described by this policy may be allowed when fully documented. The President and/or VP Finance have the authority to approve any such reimbursement not specifically addressed in this policy, but deemed necessary in the conduct of GSA business or caused by extenuating circumstances. Again, as the GSA is a non- profit student run and funded organization, please be reasonable and modest in any request 10. Budget creation and adherence As soon as it is reasonably possible (within the first two months of taking office), the VP Finance will produce an operating budget for the new council. This budget must take into account the short- term and long- term goals of the GSA as established by the council and their executives. All previously approved awards and bursaries will be included in the operating budget. Once this operating budget is approved for the year, the council will make every effort to adhere to the approved operating budget. It is possible to deviate from the approved operating budget only under the following circumstances: 1. The expense is less than $250 and required for the daily operations of the GSA council 2. A proposed motion is brought to the entire council for approval of expenditures that deviate from the approved budget by more than $250. This will include a concrete plan to either cover these costs (for example, through sponsorship, donation, etc.) or save money in other areas so that the GSA will not have a deficit at the end that council s term.
3. During social events, if ever there should arise an expense that is deemed necessary, it is possible to deviate from the approved operating budget if such an expense is approved by both the VP Finance and at least one other Executive Council member of the GSA. An expense of this kind would then be ratified at the next council meeting.