Legislative History: Approved by UEC: 1996/02/12; Approved by BPC: 1995/03/05; Board of Governors Finance & Property Committee: 1996/02/12; Date Effective: 1996/02/12. Amended: 2007/05/01; 2012/07/01.
Approval Authority: Vice-President Finance and Administration
Signature: Gary Brewer
Description: Applies to all expense reimbursements to employees; has associated Policy.
This Procedure applies in respect of expenditures incurred by individuals who are to be reimbursed from University operating, capital, ancillary, special purpose or research funds.
Expenditures charged to research grants or contracts shall comply with this Procedure, unless the granting agency guidelines impose greater restrictions.
Expenditures charged to Professional Expense Reimbursements shall comply with this Procedure, unless the Professional Expense Reimbursement guidelines impose greater restrictions.
This Procedure applies to all petty cash reimbursements.
Form of Claim
- Claims for reimbursement shall:
- be submitted on the appropriate York University expense claim form;
- be expressed in a common currency at the rate of exchange in effect at the date of conversion;
- be accompanied by original receipts, invoices, vouchers, or travel ticket stubs;
- be clearly identified by date, type of expense, and purpose;
- be signed by the claimant and any other persons specified herein or by any special terms of the contract authorizing the funds;
- be reduced by the amount of any outstanding accountable advance.
- Claims and accountable advances shall be approved in accordance with the table below:
|Operating, special purpose, ancillary, endowment, or capital fund||Person to whom the claimant reports||Assistant or Associate Vice-President or Vice-President|
|Research grant (externally or internally funded)||Department Chair or higher
(i.e., Dean or designated Associate Dean, Associate Vice-President, Vice-President)
– and –
|Not required – Review performed by Office of Comptroller|
|Professional Expense Reimbursement (PER)|| One of the following individuals:
||Not required – Review performed by Office of Comptroller|
|Professional Expense Reimbursement for Vice-President||President|
|Professional Expense Reimbursement for Senior Scholar||Office of Comptroller||Not required|
- In all cases, where the claimant is listed as a Primary Approver, then approval shall be obtained from the person to whom the claimant reports.
- Claims and advances shall be authorized by a signing authority on the cost centre(s) to be charged.
Responsibility of Approval Authority
- The person responsible for approving claims shall determine whether the expenses being claimed are valid and eligible; have been incurred in compliance with University policies and guidelines; have been adequately documented in accordance with the Documentation Standards stated in this Procedure; and that sufficient funds remain in the cost centre to cover the expenditures.
- Claims which have not been properly prepared, authorized or supported by documentation shall be returned to the claimant by the Approval Authority or the Office of the Comptroller, Finance Department, with reasons given for not processing the claim.
- Where a credit card cannot reasonably be used and an advance of funds may be required to cover travel expenditures in excess of $500, a request for an accountable advance may be made. Only one accountable advance may be outstanding at any time, unless approved by the Office of the Comptroller, Finance Department.
- A request for accountable advance shall be submitted to the Finance Department using the Request for Accountable Advance Form, a minimum of 7 business days prior to the date when the funds are needed.
- An accountable advance may not be issued against a Senior Scholar Professional Expense Reimbursement.
- An accountable advance shall be settled within 14 working days following the use for which it was requested (e.g., completion of travel, conclusion of an event, etc.). An accountable advance shall be settled by offsetting claims for reimbursement and/or by cash repayment. An accountable advance remaining outstanding after 60 days may be deducted from the employee’s next salary payment.
- At the conclusion of the employment of an employee, the University shall deduct from any monies payable to the employee any accountable advances outstanding at the last date of employment.
Deadlines for Submission of Expenses
- All claims shall be submitted on a timely basis from the date the expense was incurred, in accordance with the deadlines noted in the table below:
|Operating, special purpose, ancillary, endowment, or capital fund||6 months*|
|Research grant (internally funded)||6 months*|
|Research grant (externally funded)||15 months*|
|Professional Expense Reimbursement (PER)||15 months*|
|Professional Expense Reimbursement for Senior Scholar||15 months*|
* In cases where a faculty member or librarian is on an approved leave or has exceptional circumstances meriting an extension of the deadline, requests for reimbursement shall be submitted within 18 months of the expenditure with an accompanying explanation detailing the request for the time extension.
- Requests for reimbursement from externally funded grant monies are subject to the deadlines set by the granting agency, and where such deadlines require shorter timelines for reimbursement than those set out above, the deadlines set by the granting agency take precedence.
- Claims made hereunder shall be submitted to the Office of the Comptroller, Finance Department.
- Wherever possible, reimbursement to the employee shall be by direct deposit.
- All expense claims and accountable advances are subject to subsequent audit.
- Ineligible expenses identified through an audit shall be reimbursed to the University by the claimant.
- Guidelines to be Followed:
While the University will reimburse reasonable expenses incurred by employees while on University business, it has also established Expense Guidelines as to what will be considered reasonable in most cases.
- Deviation from Expense Guidelines:
Any deviation from this Procedure requires advance approval from a Dean, Assistant or Associate Vice-President, or higher and shall be supported by a written, detailed justification.
- Limitations on Reimbursable Expenses:
The University will not reimburse the following expenses:
- expenses which are being claimed by an employee as a tax deduction;
- expenses which are recoverable from a third party;
- payments which would be taxable income in the hands of the recipients, including claims for stipends or other forms of remuneration of any sort;
- passport costs;
- credit card annual fees;
- late payment fees or interest on credit cards (or through any other means) or overdraft interest;
- parking, traffic or other fines and penalties;
- 407 transponder or toll charges;
- furniture and furnishings;
- insurance coverage available through the University’s credit card or institutional insurance policies;
- reimbursements for the value of travel reward points;
- expenses not incurred for business purposes;
- expenses related to travel companions;
- childcare expenses; and
- gift purchases for employees.
- Procurement of Goods and Services
The expense claim process is intended to reimburse employees for travel-related expenses incurred while on University business. All purchases of goods and services shall comply with the University’s Policy and Procedure on the Procurement of Goods and Services, shall utilize Vendors of Record where possible, and shall be directly billed to and paid by the University’s Accounts Payable office. Accordingly, the University will only reimburse employees (via a claim for reimbursement) for nominal purchases of goods where the merchant is unable to directly bill the University. In all cases, the University will not process a reimbursement pertaining to consulting or employment services.
- Travel Card and Services:
5.1 Employees traveling on University business or otherwise incurring expenses on the University’s behalf shall, wherever possible:
i. make payment by use of the Corporate Card approved by York University from time to time, to reduce associated insurance costs, including travel accident, hotel/motel burglary, flight and baggage delay, and car rental theft and damage; and
ii. book accommodation and car rental with facilities and agencies which are arranged from time to time and made available to employees of the University through York’s affiliation with the Canadian Association of University Business Officers (CAUBO) – see Appendix C for details.
- Eligible Expense Criteria:
6.1.1 Employees shall be reimbursed for the most direct and economical mode of travel available, considering all of the circumstances.
6.1.2 Business class transportation may only be taken in exceptional circumstances, shall be supported by a detailed explanation (including a doctor’s letter where business class is required for medical reasons), and shall be pre-approved by a Vice-President (or where the claimant is a Vice-President or a President, by the person to whom the claimant reports).
6.1.3 Employees shall not be reimbursed for additional costs incurred for indirect routes or stopovers taken for personal reasons.
6.1.4 Personal automobile use for business travel will be reimbursed only by way of an all inclusive mileage allowance at a rate to be established from time to time. This allowance is designed to reimburse the claimant for all costs, including fuel, insurance, repairs, maintenance, and 407 charges. See Vehicle Allowance, Appendix A.
6.1.5 Trip cancellation insurance will be reimbursed.
6.1.6 Out-of-country medical insurance is an eligible expenditure only if the employee is not otherwise covered under the University’s employee benefits plan. Employees are advised to consult with the Pension & Benefits Office, Department of Human Resources, before purchasing such insurance.
6.2.1 Employees shall be reimbursed for reasonable accommodation expenses, considering all of the circumstances.
6.2.2 Where accommodation is provided privately (e.g. in a private residence), the University will reimburse a gratuitous amount per night in accordance with per diem rates in effect from time to time (see Appendix A).
6.2.3 In cases where an employee is required to spend in excess of one continuous month of travel at one location, the employee shall obtain appropriate approvals in order to make reasonable living arrangements. Wherever possible, board and lodging should be obtained on a weekly or monthly basis and accommodation arranged prior to the start of travel.
6.3.1 Employees shall be reimbursed for reasonable and appropriate meal charges actually incurred while on University business.
6.3.2 Meal charges shall be evidenced by a receipt and are reimbursable up to the maximum rates in effect from time to time – see Appendix A. Claims that exceed the maximums shall be approved by a Dean, Assistant or Associate Vice-President, or higher and shall be supported by a written justification.
6.5 Multiple Employee Claim:
6.5.1 When a claim is submitted for expenses incurred by more than one employee from the same Faculty, department of operating unit (e.g., a meal or travel expenses for a group event where more than one employee is involved), the employee who holds the most senior position shall normally arrange payment and submit the claim for reimbursement.
6.5.2 Where a multiple employee claim includes expenses incurred by the signing authority or department head, the claim shall be signed by the person to whom that individual reports (per Authorization, paragraph in the Procedure above).
6.6.1 Employees shall be reimbursed for long distance business calls made from their home or while on a business trip.
6.6.2 Long distance calls incurred for personal reasons while traveling on business are to be reimbursed via the Allowance for Incidental Expenses – see Appendix A.
6.6.3 Monthly fixed charges pertaining to a home telephone will not be reimbursed.
6.6.4 Cellular/data service shall be arranged through UIT Telecom Services where possible.
6.6.5 The purchase of a cellular device is eligible provided the device is for business use and has been approved by a department head or higher.
6.6.6 Cellular/data service fees are eligible if incurred for business use. The fair value of personal usage shall be excluded when making a claim, using a reasonable proration between business and personal use. No proration for personal use is necessary when all three conditions are met:
- the plan’s cost is reasonable;
- the plan is a basic plan with a fixed cost; and
- the employee’s personal use of the service does not result in additional charges over the basic plan cost.
6.7.1 Internet will only be reimbursed in the following two situations:
i. Where the employee’s job requires him/her to monitor information systems overnight and such responsibilities would require significant internet access. In such cases, the employee is responsible for prorating internet fees between business and personal use and claiming only the business use. The maximum business use that may be claimed is 50%. The approver is responsible for reviewing the appropriateness of the proration.
ii. Where permitted by granting agencies. The monthly internet fees should be prorated between research and personal use and only the research component claimed.
7. Documentation Standards
7.1 The following information should be provided: purpose of trip; dates and destinations; details of daily expenditures during the trip; travel arrangements; and details of any vehicle used.
7.2 Claims for expense reimbursement shall be accompanied by original receipts, invoices, vouchers, boarding passes (if available), and other original evidence of travel.
7.3 Claims for hospitality reimbursement shall be accompanied by original receipts and shall clearly state the business purpose and identify the parties involved (and their affiliation).
7.4 Claims for mileage shall be accompanied by a mileage log that itemizes the following for each trip: the business purpose of the trip, date, starting point, ending point, and number of kilometres.
7.5 Claims for cellular, data, and internet services shall be accompanied by an explanation of how the business portion is determined.
7.6 Where receipts are denominated in a different currency, documentation shall be provided to support the exchange rate used.
If on a rare occasion an original receipt is lost or one is not issued (e.g., in a foreign country), an Attestation Form (see Appendix B) shall be completed and attached to the expense reimbursement claim. The Attestation Form shall be approved according to the Authorization section of this Procedure.
RELATED POLICIES, PROCEDURES AND GUIDELINES
- Fraud, Theft and Misappropriation of University Assets Policy
- Fraud, Theft and Misappropriation of University Assets Procedure
- Procurement of Goods and Services Policy
- Procurement of Goods and Services Procedure
- Hospitality Policy
- Hospitality Procedure
- Professional Expense Reimbursement Guidelines
- Professional Expense Reimbursement Guidelines for Senior Scholars
Refer also to the Finance Department Website:
- Appendix A – Meal Rates and Other Travel Allowances
- Appendix B – Attestation Form (for Travel and Expense Receipts)
- Appendix C – Preferred Hotel Accommodation and Car Rental Rates
- Appendix D – Approval Matrix for Claims for Reimbursement
- Appendix E – Standard University Practices
Refer also to the Finance Department website: