POLICY Travel, Meal and Hospitality Expenses

POLICY Travel, Meal and Hospitality Expenses Category: Approval: Responsibility: Date: Finance President and Vice-Presidents Executive Group (PVP) Manager of Accounting Services Date initially approved: September 2006 Date of last revision: April 1, 2011 Approved: June, 2011 Index 1. Definitions... 1 2. Purpose/Reason for Policy:... 2 3. Scope of Policy... 2 4. Policy Statement:... 2 5. Responsibilities... 4 6. How to Claim an Expense Reimbursement... 6 7. Guideline for Reimbursable Expenses... 12 8. Transportation How to Get there... 12 9. Accommodation... 13 10. Meals:... 14 11. Travel Outside Canada... 14 12. Hospitality... 15 13. Other Eligible Expenses... 15 14. Other Ineligible expenses... 16 15. Special Provisions for Researchers... 16 16. Summary of Current Rates... 17 1. Definitions Accountability Approver Claimant The obligation of an employee, agent or other person to answer for or be accountable for, work, action or failure to act following delegated authority. The person with the authority to make approvals under this policy Any person a making a claim under the terms of this policy Expense Reimbursement Form An internal document used by a claimant and approver to itemize and document a claim to receive reimbursement for expenses with the appropriate approvals by an approver. Hospitality The provision of food, beverages, accommodation, transportation or other amenities at public expense to persons who are NOT engaged in 1

work for the University. Kilometerage The payment the University makes to its employees for use of their own personal vehicles based on a flat rate per kilometre traveled on University business (also referred to as mileage ). Kilometerage rates are calculated to reimburse fuel costs and a reasonable share of wear and tear on the vehicle. Therefore, additional claims of gas, repairs, etc. are not eligible for reimbursement when the Kilometerage rate is used. 2. Purpose/Reason for Policy: The objective of a travel, meal and hospitality reimbursement policy is to: Provide a framework for business expenses that ensures the effective use of public resources, and ensures transparency and accountability; and Define approval authority for travel, meals and hospitality expenses. 3. Scope of Policy The policy applies to anyone travelling on University business, including, faculty, staff, Board members, consultants and contractors, and their managers. This policy applies to the reimbursement of all travel and business expenses, whether paid from operating, ancillary, capital, trust or research funds. When granting agency guidelines or terms of a specific award impose greater restrictions, those guidelines will override the requirements set out by this policy and its associated procedure and guidelines 4. Policy Statement: Principles: Accountability to ensure that all expenses are necessary, economical and support the University s objectives Transparency, fairness, with easily understood rules that are available to the public Effective use of public funds and value for money, with due regard for health and safety. Mandatory Requirements: Written approval is required, (before any arrangements are made) for: o hospitality events involving alcohol o business expenses that will be greater than $3500. o all travel by persons who do not hold a University account o all international travel Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense; Hospitality is provided only when the event focuses on people from outside the provincial Broader Public Sector; Hospitality should be economical, appropriate and should facilitate University business or be considered desirable as a matter of courtesy; Functions involving only people who work for the University are not considered hospitality functions. Departmental lunches, social events, retirement parties and holiday lunches will not be reimbursed; Expenses for a group can only be claimed by the most senior person present; Good record keeping practices must be maintained for verification and audit purposes. 2

No obligation to reimburse without prior approval The University is not obligated to reimburse any claimant for travel (or other costs) that has not been previously approved. This could be the case if the expense was not considered business related, there is no funding to cover the expense (e.g. the grant has ended or overdrawn), or a grant expenditure is ineligible. If no other eligible sources of funding exist, then the claimant will not be reimbursed. Payments covered by the Purchasing Policy: Purchases must comply with the Purchasing policy. Reimbursements will not be made when a purchase is more expensive due to non-compliance with the Purchasing Policy. No Payments to Individuals: Payments to individuals cannot be claimed for reimbursements, due to Canada Revenue Agency regulations. Contact the Payroll Office if a payment to an individual is required. Required documentation and submission of claim Expenses are claimed using the expense claim form, and attaching original receipts. Claims should be submitted within 30 days from your return to the institution, otherwise a written explanation should be included. Expenses incurred prior to University year end (April 30), must be submitted prior to May 15th, to ensure that funding is still available. The claimant s signature on the form certifies that all expenses claimed were incurred while on University business, that original receipts have been provided if required and that the amounts have been accurately calculated. In the case of a research claim, the first signature also confirms that the expenses are for the purposes for which the grant was authorized. For claims against research grants and contracts, the funding agencies require that one of the two required signatures be that of the principal investigator. The approver s signature on the form confirms that the claim is for legitimate University activities, for expenses that are allowable under this policy, and are being charged to an appropriate account. If a research account is being charged, the signature also confirms the expenses are directly related to the research project and allowable within the granting agency guidelines. No individual is allowed to solely authorize payment to her or himself. Overpayments Any overpayments must be repaid and are considered a debt owing to the University. Managerial Discretion Managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with this policy. There is no discretion to depart from the principles and mandatory requirements of this policy. All decisions should be taken very carefully and the rationale must be documented and filed with the claim. Approvers should consider whether the request is: Able to stand up to scrutiny by the auditors and members of the public Properly explained and documented Fair and equitable Reasonable and appropriate Consultants and contractors Consultants and other contractors may make claims for allowable expenses and be reimbursed ONLY when the contract specifically provides for it. This group will not be reimbursed for any hospitality, incidental or food expenses. 3

5. Responsibilities Every claimant is responsible for following this policy, including: Obtaining appropriate approvals before incurring expenses Being familiar with eligible and ineligible expenses, see Section 7, Guideline. Ensuring there is an eligible source of funding Retaining and submitting original receipts Submitting claims within 30 days of incurring the expenses Repaying any overpayments it is considered a debt owing to the University. The authorized approving officer is responsible for complying with the principles and requirements set out in this policy including: Approving only those claims that include appropriate documentation (i.e. original receipts) and are eligible according to the funding source. Exercising good judgment and knowledge of the situation. In the case of travel charged to research accounts, ensuring that the traveler is affiliated with the research group and eligible to receive funds from the research account. The Vice-President, Research & International is responsible for: Ensuring that research travel expenses are properly authorized. Ensuring that research travel expenses are eligible according to research granting agency guidelines and University policy. Ensuring the University s research integrity and conflict of interest policies are satisfied to ensure the accountable and responsible use of public funds. The Research Accountant (Financial Services) is responsible for: Ensuring that travel expenses are properly authorized and documented. Ensuring that travel expenses are eligible according to research granting agency guidelines and University policy. Ensuring the University s institutional policies are followed to ensure the accountable and responsible use of public funds. The Vice-President (Administration) is responsible for: Ensuring faculty and staff are aware of the requirements of the policy Ensuring that travel expenses are proper authorized and documented Ensuring that the University s institutional policies are followed to ensure the accountable and responsible use of public funds. Ensuring that taxable benefits are accrued when a University vehicle is used for private purposes Ensuring a records retention schedule for claims and approvals is in place. Accounts Payable staff are responsible for: Ensuring that travel expenses are proper authorized and documented Exercising their right to withhold reimbursement that contravenes institutional policy Related guidelines: Guidelines for Travel and Other Reimbursable Expenses NSERC guidelines: http://www.nserc.ca/professors_e.asp?nav=profnav&lbi=f3 SSHRC guidelines: http://www.nserc-crsng.gc.ca/professors- Professeurs/FinancialAdminGuide-GuideAdminFinancier/FundsUse- UtilisationSubventions_eng.asp 4

CIHR guidelines: http://www.cihr-irsc.gc.ca/e/22631.html#2-a8 Canada Foundation for Innovation grants (CFI) guidelines: http://www.innovation.ca/en/programs/cfi-policy-and-program-guide Each individual project also has an approved budget. Other contracts and agreements, outside of the Tri-Council have their own regulations on expenses. 5

PROCEDURE 6. How to Claim an Expense Reimbursement Contact Officer Manager of Accounting Services Purpose The purpose of this procedure is to set out the University process to obtain reimbursement of expenses from public funds. Procedure Claimant How to Claim an Expense Reimbursement Step 1 Obtain prior approval before incurring business expenses (written?). If the trip will cost more than $3500, this should be noted. Step 2 Obtain an American Express Corporate Card from Accounts Payable in the Finance Office. It: is available to full-time academic and non-academic staff members who travel on University business. PROCEDURE is used for short-term cash advances, hotel accommodation, car rental, restaurant charges and the advance purchase of airline tickets. Expenses incurred on the corporate AmEx card can be reimbursed prior to the traveler leaving, upon submission of approved reimbursement form. Boarding passes must still be forwarded to Accounts Payable upon return. Step 3 Before you travel Remember to book the most reasonable price for transportation and accommodation. A travel agent may be helpful. Buy any equipment that you might need before you leave, in accordance with the Procurement policy. Step 4 Cash Advances Employees requesting advances which can be accommodated using the University Travel Card will be required to submit an application for the Corporate AMEX card at the time of the request for an advance. Future advances are then only available using the University Travel Card. Cash advances (daily maximum of $1000; monthly maximum of $2000) are available through the University s American Express Corporate Card at all American Express offices and any bank machine with the interac symbol. The University pays for the associated handling fees and service charges. Claim them on Section D of the reimbursement 6

form. See Section 18 Special Provisions for Researchers. The University will issue cash advances for student field trips and any trips that cannot be accommodated by the American Express Corporate card. A Travel Advance Request must be completed, approved and sent to Accounts Payable. The advance must be approved by the employee s supervisor in accordance with the Travel, Meal and Hospitality Expenses policy. The employee must keep receipts to account for the cash advances and include them on an expense reimbursement report within 30 days of their return. If you spent more than the advance, the University will reimburse the approved expenses. If you spent less than the advance, you will submit payment in cash or personal cheque when the expense claim is submitted. (j) Individuals requiring advances who are not employees of the University are required to complete the Travel Advance Request and the Travel Authorization Form. (k) The University employee approving a travel advance to a nonemployee is personally responsible for the full accounting of the funds released to the traveller. Step 5 Documentation Keep Your Receipts (a) Only properly approved business expenses documented by original receipts will be reimbursed. (b) Acceptable receipts include: passenger copies of air, rail, or bus tickets, customer copies of sales slips showing details of purchase and taxes, restaurant receipts must be detailed and include tax charges to allow GST rebate calculations. In the case of electronic airline ticketing the original copy of the Travel Agency s paid invoice is required with the boarding passes. (c) Parking meter charges, tolls, reasonable gratuities, valet parking, taxi cab and bus fares not exceeding $10.00 per day will be reimbursed without receipt. (d) All claims for reimbursement must be made on a Trent University Expense Reimbursement Report - Appendix A - long form or Appendix B - short form. The forms are available from the Finance Office Accounts Payable Section or on the web in excel or Adobe format: http://www.trentu.ca/purchasing/pdfs/purch_req.pdf (e) Credit card slips, credit card statements, cancelled cheques, interac slips and photocopies are NOT acceptable receipts. (f) The University expects all receipts to be retained and submitted with an expense report and subsequently, with the University credit card invoice if applicable. 7

(g) All receipts should show the nature of the expense, the date, the location and the client on whose business it was incurred. (h) Only receipts which have been approved by the employee s supervisor will be reimbursed. (i) Expenses for which a receipt has been lost or misplaced will be reimbursed only at the discretion of the employee s Dean or Director and the Travel Declaration Form Lost Receipt must be completed and attached to travel claim. No GST rebates will be processed for lost receipts. If the lost receipt is being charged to a research account, the AVP of Research must authorize. (j) Boarding passes must be submitted to support claims of air travel regardless of how tickets have been paid or reimbursed. (k) Reasons for expenses must be outlined in detail in the appropriate sections of the claim forms. In the case of a research account being charged, reasons for the claim must be linked to a specific research activity for which the research grant was awarded. See Section 7.16 Special Provisions for Researchers. (l) The travel authorization form must ALWAYS accompany the reimbursement request when a research account is being charged with travel related expenses. Additional information required by the federal research granting agencies must be submitted detailing an itinerary, (dates, people and places) with details on the kind of research expense incurred. Descriptions must be specific research expenses and collecting samples are not acceptable. The travel authorization form is a useful tool to ensure detailed descriptions are included with the reimbursement request to satisfy funding agency requirements regardless of whether the travel costs exceed $3,500. Step 6 - Complete the expense reimbursement report. Submit your expense reimbursement claim as soon as you have completed your trip, at the latest within 30 days following completion of travel or other activity for which expenses were incurred. Timely reporting is very important to ensure that charges are recorded against departmental accounts and research grants in the correct accounting period and while a grant is still open and eligible for charges, and to avoid personal interest charges on credit cards (which are not eligible expenses). If you have received an accountable advance, delays in submitting the expense reimbursement claim reconciling the advance with actual expenses could delay or prevent your receiving accountable advances in future. All employees who are six (6) or more weeks late in submitting expense reports are considered delinquent and are not eligible for future accountable advances. Print out the Expense Reimbursement Report, complete the required information, attach original receipts and sign the form. Expense claims submitted by visitors must be signed by the visitor or an employee on behalf of the visitor. The employee signing on behalf of the 8

absent claimant cannot be the person approving the claim. If you have any questions about completing your expense reimbursement form, please contact Accounts Payable. Attach original receipts. The principle is that original receipts issued by suppliers must support requests for reimbursement. For on-line purchases using a personal credit card, the receipt would be the printout of the confirmation of purchase, registration, etc, provided by the website after payment. Please note that receipts are very important for income tax purposes. The Canada Revenue Agency considers all amounts paid to individuals without receipts to be income to the individual and, therefore, taxable. See the Guidelines for the appropriate receipts for various types of expenses. If you are missing a receipt, please document this in writing, have the person to whom you report sign the document to approve its inclusion on the expense report, and attach the signed document to the expense reimbursement in place of the missing receipt. The form Reimbursable Expenses For Which There Is No Original Receipt is available from the Finance office. Receipts are not required for per diems or claims for kilometrage. Minor expenses (generally under $10.00) that are difficult to receipt may be approved at the discretion of the individual approving the claim. Public transit fares, incurred for university business, and gratuities would be examples of such items. Detailed requirements: Organize receipts/proof of payment in the order of presentation of the item on the claim form. In the case of a large number of receipts, review of the claim can be completed more efficiently if the receipts are numbered and the numbers are entered on the claim form. Use staples (do not use paper clips) and if there are too many documents, place the receipts in an envelope and securely staple the envelope to the claim form. If unable to comply in all respects with these requirements regarding expense reimbursement, attach a written and signed explanation to the claim form report and draw this to the attention of the person responsible for approving the claim. 6.0 Reimbursement Process (a) Reimbursement cheques are issued weekly on Wednesday. (b) Approved reimbursement requests must reach Accounts Payable one week prior to the payment date in order to ensure payment. (Requests received before the end of day on Wednesday will be processed for payment the following Wednesday.) 9

(c) Any delays in approving expense claims resulting in the request for reimbursement missing the deadline date in Accounts Payable is the responsibility of the approving department and/or traveller requests for exceptions for special consideration in issuing the reimbursement cheque will not normally be considered. (d) Expense claims received by Accounts Payable with all or part of the general ledger account number missing will delay the reimbursement. It is the responsibility of the claimant to satisfy all required information including the complete 12 digit account number. Object codes for general use can be found on the web at: http://www.trentu.ca/financialservices/administration/objectcodes.htm (e) Cheques will not be held for pickup. Ownership of Original Receipts (a) Original receipts must be submitted for reimbursement and become the property of Trent University. Should it be necessary for an individual or funding agency to have access to the original receipts, a written request is to be submitted to the Manager of Accounting Services. Requests for Exceptions to Policy (a) Emergencies arise and unusual situations occur that may not be accommodated by this procedure. Requests for exceptions may be submitted in writing by the claimant and sent to Accounts Payable for consideration. (b) Misuse of the exception process may result in a delay in the processing of an expense claim and the possible rejection of a claim. Approver Step 1 providing approval only for claims that include all appropriate documentation (e.g., original itemized receipts) exercising good judgment and knowledge of the situation complying with the principles and mandatory requirements set out in the Reimbursement of Travel and Other Business Expenses policy) Visitors to the University should be made aware of the fare maximums dictated by this policy prior to making travel arrangements. For more information regarding travel claims from tri-agency grants, refer to the section on Use of Grant funds at: http://www.nserc-crsng.gc.ca/professors- Professeurs/FinancialAdminGuide-GuideAdminFinancier/index_eng.asp Accounts Payable Step 1 Verify the mathematical accuracy of the expense reimbursement form. Step 2 Verify documentation for completeness and eligibility of receipts and expenses. Contact your supervisor is there is any question on eligibility. 10

Step 3 Determine the appropriate tax codes for processing the reimbursement in the Financial system Step 4 Enter the reimbursement data into the Accounts Payable module of the Colleague Financial system Step 5 On a weekly basis, complete the cheque print process and obtain manual signatures on cheques exceeding $50,000. Have the cheques reviewed for approval prior to releasing any cheques for distribution on Wednesday. Assistant Manager of Accounting Services Step 1 Ensure currency of cheques on printed cheques agrees to the cheque print reports. Verify date on cheques and spot check from cheque list to cheques, and from cheques back to cheque report. Ensure all cheques for manual signature have been identified and pulled for manual signatures. Initial the cheque report and the cheques reviewed as evidence of review process. Date Approved Approval Authority Date of Commencement Amendment Dates Date for Next Review Related Policies, Procedures and Guidelines 2011, 6 June PVP 2011, 1 July 2014, 1 July 11

GUIDELINE 7. Guideline for Reimbursable Expenses Contact Officer Manager of Accounting Services Purpose The purpose of these guidelines is to assist approvers and claimants to determine the reasonableness and appropriateness of travel expenses by describing the standards for a number of commonly incurred travel and other reimbursable expenses. In instances not covered by these guidelines or in unusual circumstances, the traveller and approver should apply judgement and ensure the expense is reasonable. Guideline Expenses incurred on University trips should be consistent with normal living standards. University travelers are expected to select accommodation, meals and transportation at the most economical rates. Those who are in any doubt as to the appropriateness of a specific travel expense should consult with their manager for guidance. 8. Transportation How to Get there Consider tele/video/web conferencing where possible. Travel does not refer to a person s commute to work. Travellers are expected to obtain the lowest logical fare by taking advantage of seat sales, one stop flights, connection flights, penalty or non refundable fares, Saturday night stay overs, and advance purchase fares, all of which may result in a fare much lower than economy. A travel agent can assist in the selection of the best option. Air Air travel is permitted if it is the most practical and economical way to travel. The University will reimburse an amount no greater than the full economy fare. Travel in business class must have prior approval by the supervisor, and may be considered in the following circumstances: on international flights; or when required for the provision of reasonable accommodation (e.g., health reasons). Employees may accumulate frequent flier points as long as all decisions are made first with due regard to the best available flight prices and times. Points redeemed cannot be reimbursed. Boarding passes are required as documentation for re-imbursement of air travel. Train Travel by train is permitted when it is the most practical and economical way to travel. A coach class economy fare is the standard. Business class may be acceptable with prior approval in limited circumstances such as: 12

the need to work with a team; choosing a travel time that allows you to reduce expenditures on meals or accommodation; or the provision of reasonable accommodation (e.g. health reasons). International train travel should be at the Canadian equivalent to coach class. Vehicle When road transportation is the most practical, economical way to travel, a rental or personal vehicle may be used. The use of a personal vehicle should be limited to those trips where the vehicle is most economical and effective considering all factors such as costs, time constraints, itinerary, convenience etc. If driving more than 200 kilometres in a day, consider using a rental vehicle. Fines for parking, traffic violations or repairs of any kind will not be reimbursed. Rental Vehicle When renting a vehicle, a compact model or its equivalent is required unless there is a need for accommodation. Any exceptions must be: documented and approved prior to the rental if possible; and guided by the principle that the rental vehicle is the most economical and practical size, taking into account the business purpose, number of occupants and safety (including weather) considerations. Luxury and sports vehicles are prohibited. The University s preferred rates are found at Rent a car at http://www.trentu.ca/financialservices/purchasing/howto/howto.htm Collision damage waiver is not required if American Express is used. To avoid higher gasoline charges, refuel the rental car before returning it. Report all accidents to the rental agency, the Office of Risk Management and your manager. If a University-owned or rented vehicle is used for personal reasons, it becomes a taxable benefit. Personal Vehicle The University will assume no financial responsibility for the use of your own vehicle other than paying 40 cents/kilometre. The University will not reimburse for gas, towing, repair, traffic or parking violations. If a private vehicle is used on approved University business, the traveller must ensure the following conditions are met: The employee must have insurance coverage of at least $1,000,000 for both personal injury and third party liability. the employee has a three-year safe-driving record. If a traveller chooses to use a private vehicle for personal reasons, reimbursement will be limited to the most economical alternative available i.e. the cost of available public or rental transportation. It is the driver/owner s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle, if you are carrying passengers. Keep daily logs to track business use. All accidents must be reported immediately to local law enforcement authorities, your immediate supervisor and your own insurer. 9. Accommodation Reimbursement will be made for single accommodation in a standard room. Claimants are expected to request the University s preferred rates, found here. 13

There will be no reimbursement for hotel suites, executive floors or concierge levels when travelling. Penalties incurred for non-cancellation of guaranteed hotel reservations are the claimant s responsibility and may be reimbursed only in an exceptional circumstance Charges for in-house movies, mini-bar items or personal items will not be reimbursed. Claimants are expected to take advantage of lower weekly or monthly rates. When there is an opportunity to lodge with a friend or relative and in doing so will reduce the overall cost to the University, a gift in lieu may be purchased at the University s expense. Gifts are expected to be symbolic in nature and minor in cost. Cash payments of $20 / day or less with a written explanation identifying the host by name and the number of days you stayed. Price Advantages for staying over into a Weekend Many airlines offer deep discounts for travellers willing to return on a Saturday or Sunday. Where this discount is to the overall advantage to the budget, the employee has the option of taking advantage of the discounts. In these cases, normal meal and lodging expenses will be considered reimbursable. A travel agent can assist in the selection of the best option. Documentation supporting the most economical choice should be submitted with the travel claim to explain the additional days of travel. 10. Meals: Per diem rates will automatically apply on all travel claims for trips longer than one day, to cover meals and incidental expenses (such as gratuities and taxes). For each of the first and last days on travel status, and for travel of less than a full day, only a portion of the per diem rate is permitted. No receipts are necessary. See Section Per Diem rates. Meals with receipts Reasonable meal expenses related to travel of one day or less may be claimed based on original receipts. PLEASE NOTE CREDIT CARD and INTERAC SLIPS ARE NOT ACCEPTABLE. An itemized restaurant sales receipt showing taxes is required. If receipts are not available the per diem rate will be applied. When meals are included in the transportation fare or in the cost of registration fees, no claim for meals may be made in the per diem claim. Itemized original receipts are required and reimbursement must not exceed the actual amount spent. Taxes and tips are included in the meal rates in Section 15. Those who are away for partial days may only claim partial meal allowance, with receipts. When a conference or transportation fare provides meals, these may not be expensed. Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense. There are no exceptions to this rule. Daily Maximum Rates: North America International Breakfast $10. Breakfast $15.00 Lunch $12.00 Lunch $20.00 Dinner $23.00 Dinner $30.00 Or Daily $50.00 Or Daily $75.00 Special rates are set for varsity coaches. Contact the Athletic Centre for details. 11. Travel Outside Canada Staff and faculty travelling internationally on business should complete an itinerary including 14

contact information to be kept on file by the University, in case of emergency. Health care insurance for travel outside Canada is allowable for University employees who are not covered under existing University benefits. It is the individual s responsibility to determine the need for such insurance. Contact the Human Resources Department for additional information. Reimbursements will be made in Canadian funds. 12. Hospitality Hospitality may be extended in an economical and consistent manner when it can facilitate University business and is considered desirable as a matter of courtesy or protocol. Functions involving only people who work for the University are not considered hospitality and cannot be reimbursed. Retirement parties, social events and departmental lunches are not considered hospitality and will not be reimbursed. Hospitality is appropriate when sponsoring formal conferences or engaged in University business with: distinguished people who are being honoured, e.g. honorary degree or other award recipients conducting prestigious functions, e.g., Convocation, donor recognition representatives from Universities outside the province. Prior written approval by the appropriate VP is required for an event where alcohol will be served. Coffee and other refreshments may be served at in-house training sessions or at meetings that go over a meal break. Sending Flowers or Gifts: University funds may not be used to buy flowers, gifts or similar items where there is reason to share happiness or sorrow, the University believes that individuals or groups should express themselves personally. Where University wishes to associate itself to an even for reasons of responsibility, public relation, etc., the VP is authorized to take the appropriate measure in the name of the University. The costs will be borne by the budget of the VP concerned 13. Other Eligible Expenses Airport fees Reasonable telephone charges - calls to the office. Personal telephone call expenses are not normally reimbursed. Taxi fares to and from destinations within a city and associated tips or, if the estimated costs are expected to be less, a rental car in the destination city. Minor miscellaneous charges that would not otherwise be incurred, such as tips, public transportation costs, fax and e-mail charges. Reasonable laundry/dry cleaning after 7 consecutive days of business travel. Visa, passport, currency exchange charges if specifically incurred for University business. Expenses related to the accommodation of a disability. 15

In the case of luncheons for thesis defences, only the panel members and student meals may be claimed. Alcohol expenses are not eligible for reimbursement. Thesis expenses are not eligible items to be charged to NSERC/SSHRC funded research accounts. If non-nserc/non-sshrc agreements/contracts are negotiated to fund graduate students, thesis expenses may be charged to these accounts if the budget negotiated with the third party allows. No exception may be made to this policy without the written consent of the VP Academic. 14. Other Ineligible expenses including but not restricted to: Fees for excess baggage or baggage handling are not normally reimbursed. Charges which are necessary because of research purposes must have prior approval. Expenses relating to travel which is not directly linked to a research project to which the claim is being charged, for eg, costs related to unnecessary stop overs. Any costs related to traveling with a family member or companion. Late payment/service charges on personal credit cards or the Corporate American Expense. Air travel accident insurance Purchases of equipment or fixed assets. Purchases of equipment should be made in accordance with the Purchasing Policy. Child care expenses are not normally eligible and if the expense is against a research account it must be specifically preauthorized by the granting council. Payments to family members except as allowed in Section 9, Accommodation. 15. Special Provisions for Researchers (or Grant Holders) see also the Research website http://www.trentu.ca/research/ Travel funded by NSERC, SSHRC, CIHR, CFI and other external funding agencies are subject to additional regulations. (b) Complete regulations are available in the University s Research Office. (c) The onus is on the researcher to be aware of restrictions specific to the research project. (d) In the absence of a granting agency regulation, the University regulations will apply. (e) Researchers are subject to the following additional regulations on expense claims: (i) A separate expense claim must be submitted for each traveller AND a separate claim must be submitted for each trip. On research projects, if the traveller is not the principal investigator, the traveller s association to the research must be documented on the expense reimbursement form under the claimant s signature. (ii) A Travel Authorization Form must be completed for all travel expenses to be charged to research funds and accompany the Expense Reimbursement Form a detailed itinerary must be filed with the claim if travel is to different locations. (iii) If sharing accommodation, the additional traveller s association with the research must be declared. Otherwise the single occupancy room rate must be claimed. 16

(iv) Alcoholic beverages are not eligible research expenses and specifically non-eligible in granting agency guidelines and University policy. (v) Hospitality charges are limited to the cost of visitors / guests meals excluding alcohol. The costs of the researcher s meals are not allowed unless the researcher is travelling out of town and does not claim a per diem for the same day as the meal expenses supported with appropriate receipts. The names of the visitors/guests and their association with the research project should be noted on the reverse of the restaurant receipt and the signature of the guests obtained. (vi) The reimbursement for a vehicle rental is limited to the rental charge (including insurance) plus gas. The cost of insurance is not an allowable expense against NSERC and SSHRC funded research for University owned vehicles. Eligibility of insurance expense against non-nserc and non-sshrc research funds should be confirmed before charging travel to non-nserc and non- SSHRC research funds. (vii) Meal expenses are limited to three meals per day and must correspond with the time of departure and return. Only a portion of the daily per diem is permitted for partial day travel. If a meal receipt is submitted and the claim includes reimbursement for another individual(s), the additional individual(s) association with the research must be declared. (viii) The principal investigator s signature must be one of the two signatures on the reimbursement form. If the principal investigator is the claimant, the second signature will be that of the AVP of Research or designate. (ix) Service and handling fees associated with cash advances obtained on the University s American Express Corporate Card may not be charged to research accounts funded by Federal granting agencies. A central University account exists to cover these fees. The fees should be identified in Section D of the reimbursement form. The account number to cover these charges will be assigned by Research Accounting Services. 16. Summary of Current Rates (all values in Canadian dollars) Daily Meal Allowances: North America International Breakfast $10. Breakfast $15.00 Lunch $12.00 Lunch $20.00 Dinner $23.00 Dinner $30.00 Or Daily $50.00 Or Daily $75.00 Mileage: 40 cents/kilometre Related Policies / Procedures Policy - Travel and Other Reimbursable Expenses Procedure - How to Claim an Expense Reimbursement Procedure Policy - Procurement of Goods and Services Policy Links Use of grant funds for: NSERC http://www.nserc.ca/professors_e.asp?nav=profnav&lbi=f3 17

SSHRC http://www.sshrc.ca/web/using/using_e.asp CIHR http://www.cihr-irsc.gc.ca/e/22634.html#5-i Canada Foundation for Innovation grants (CFI) http://www.innovation.ca/finance/index.cfm as well as within the approved budgets for each individual project. For contracts and agreements that are outside of the tri-council funding guidelines and CFI, refer to each separate contract and agreement for guidance on other eligible and ineligible expenses. within the approved budgets for each individual project. Date Approved 2011. 06.06 Approval Authority PVPs 18