Inclusions

 

Individuals must account for all travel expenditures in accordance with the following procedures. This includes travel relating to research grants, University contracts, prospective employees, visiting speakers or lecturers, etc. Reimbursement of expenditures is limited to funds available and approved in advance of travel. (See 30.05.05 Travel Authorization Request Form)

 

Expenditures must be charged to the University’s fiscal year to which they pertain. The University’s fiscal year end is April 30. All claims for reimbursement of expenditures incurred up to April 30 must be submitted to Financial Services by May 14. There is no obligation for the University to reimburse claims received after May 14 for expenses incurred prior to April 30. In addition, certain federal granting agencies have March 31 fiscal year ends. For expenditures being claimed for reimbursement from those grant funds, claims for reimbursement of expenditures incurred up to March 31 must be submitted to Financial Services by April 14.

 

Exclusions

 

There may be occasion where a spouse, partner or other individual associated with a University employee may wish to accompany the University employee.  Accompanied travel is permitted; however, all incremental costs must be covered at the employee’s expense and are not claimable.  Further, the University will not reimburse any costs incurred from travel or delays that may arise to the traveling partner through business being conducted by the University employee.

 

Approvals

 

No individual is allowed to approve his/her own Reimbursement Claim. Claims are to be approved by the Department Head, Director or Dean who approved the Travel Authorization Request Form; claims by Deans, Directors and other senior officers, by the Associate Vice-President (Finance). This policy applies regardless of whether the travel is charged to an operating account, a research account or any other account administered by the University.

 

Claim Form

 

All travel expenses are to be recorded on a Reimbursement Claim Form.  The signed and approved form is to be forwarded to the Miscellaneous Disbursements Clerk in Financial Services.

 

Reimbursement Claims should be submitted within ten (10) working days of the return date of the trip. Claims for travel around the University's year-end of April 30 are to be submitted as promptly as possible.

 

For each item on the Reimbursement Claim Form, the GST must be broken out separately in order to permit the claiming of GST rebates.  Most receipts show the GST separately and that is the amount that should be used.  For those receipts that only show a total (i.e. taxi receipts, per diems, mileage), you can calculate the GST included therein by multiplying the total receipt by 5/105ths.  This calculation does not work for airline tickets; the ticket or travel agent invoice actual GST amounts should be used.

 

Only the net cost of expenditures will be reimbursed. For example, where personal credit cards reimburse, credit, or reduce the cost of travel costs only the net amount of the expense is reimbursable by the University. Audit requirements dictate that support documentation for expenditures be original receipts (paid invoices). Photocopies are not acceptable. (See 30.05.05) The following are exceptions to this receipt requirement:

 

·    per diem meal claims

·    tips and gratuities (explanation required)

·    mileage for personal use of automobiles (receipts are required for parking expense)

·    where cancelled cheques are not obtainable, photocopies of the cheque accompanied by invoice (subscription renewal, membership form, registration form, packing slip, etc.) will be accepted

 

Certain items such as registration and membership fees may be tax deductible to the individual. The person has the option of claiming the amount as a tax deduction or being reimbursed, subject to approved funding, with submission of the actual original tax-deductible receipt.

 

Meal Per Diems

 

The University’s basic policy on reimbursing meal costs for travellers is that the traveller may claim the lesser of reasonable and actual meal costs.  Actual meal costs must be supported by paid receipts and must be reasonable.

 

Alternatively, the University has established per diem amounts for reimbursement of meals while travelling which are considered reasonable without presentation of paid receipts. The per diems are the maximum allowed to a traveller if unsupported by receipts; if actual expenditures are less, the lesser amount must be claimed.  The per diem rates effective May 1, 2011 are set out below.

 

Meals	In Sask. (Canadian Funds)	Outside Sask. in Canada (Canadian Funds)	Outside Canada (U.S. Funds)
Breakfast Lunch Supper	$  8.00    14.00    19.00	$11.00   16.00   24.00	$11.00   16.00   24.00
Daily Total	$41.00	$51.00	$51.00

 

All per diem rates include any related taxes and gratuities. Daily meal expenditures that are in excess of the above will be recognized only if supported by original receipts and if reasonable for the location.

 

The three categories of per diems are intended to reflect that local meals within the Province tend to be less expensive than in major centres outside of Saskatchewan and that international meals tend to cost more than those in Canada.

 

If you are claiming per diems, please fill out the “Information required for per diem reimbursement claims” form.  The form can be found in the reimbursement claim form “Per Diem Support” tab.

 

For meal and entertainment expenses that are not related to travel, please refer to the Frequently Asked Questions (FAQ) for Accountable Professional Expense Accounts (APEA) located at http://www.uregina.ca/presoff/vpadmin/policymanual/fs/APEA_FAQ_Aug_31.pdf.

 

Excluded Meals

 

In many cases, some meals are provided as part of airline tickets or conference and convention registration fees. These items are to be recognized at the amount normally allowed for those meals in the per diem allowance and the amount claimed reduced by this amount.   If travel only covers a portion of the day on the day of departure or day of return, claims for meals are only permitted for the meals for which the individual was away from Regina.

 

Sundries

 

An additional $5.00 per day may be added to the per diem rate for each day the University member is required to be absent from his/her normal place of residence, to cover actual costs incurred for sundries such as toiletries, newspapers, personal long distance telephone calls, laundry, etc.   This amount can be claimed in U.S. funds during international travel.

 

 

OTHER EXPENSES

 

Airfare

 

Coach or Economy class is to be used unless special discount fares are offered that are below Coach or Economy fare. Any other class of fare must be approved by the President, Vice-President, Dean or Director. Advance bookings should be made wherever possible.  If it is convenient to extend the stay to take advantage of reduced fares, the University will pay the additional hotel and meal costs provided that the additional costs do not exceed the savings.

 

If airline tickets have to be purchased early to get a reduced rate, a Reimbursement Claim Form for the ticket(s) cost may be submitted prior to the trip being taken.   Alternatively, the advance ticket could be charged to a University procurement card thereby avoiding the need for advance Reimbursement Claim.

 

Trip cancellation Insurance

 

Trip cancellation insurance is only claimable in limited circumstances such as serious illness of the traveller or immediate family, or a death in the immediate family.  Therefore, unless there is a strong likelihood that the traveller will fall into these categories trip cancellation insurance should be declined when offered by the travel agent.  As an institution it is more cost effective to self-insure against cancelled airfares. Proof of the need for cancellation may be required. In the situation where a trip is cancelled and trip cancellation insurance was declined please notify the Associate Vice-President (Finance) for access to self-insurance funding.   (Details located in policy 30.05.05)

 

Hotel Accommodation

 

University personnel are expected to seek hotel accommodations that are comfortable, convenient, meet business and personal needs, and offer good value. Accommodations can be booked with the University's corporate travel card. In extraordinary cases a purchase order may be generated to cover the accommodations.

 

Hotels have a variety of room rates and the Corporate Rate is not always the lowest.

 

Hotel Accommodations may be booked through the designated travel agent, or personally, whichever is the most efficient and cost saving method. Detailed information on rates is available on the Supply Management Services home page.

 

Entertainment

 

Receipts and a statement of those entertained and the reason for the entertainment must support entertainment expenses.

 

Registration fees

 

Receipts or copies of registration forms and proof of payment must support claims for registration fees.

 

Private Accommodation

 

Where a traveller benefits from private accommodation (i.e., staying in the home of family or friends) a per diem of up to $35 per day may be claimed in recognition of the service being provided to the traveller. No receipts for gifts or payments to the host are required.

 

Costs Related to Non-University persons

 

Allowable costs are those for staff members only. Costs for non-university personnel are not permissible except as included in entertainment. Where non-University personnel accompany the University traveller and the room rate exceeds that for single occupancy the extra accommodation costs may not be charged to the University but are to be borne personally.

 

Telephone calls

 

Telephone calls claimed must be explained as to their relation to University business. Personal calls are not allowable expenses except as permitted under  Sundries above.

 

Dependent Care Expenses

 

On occasion, University travel can require a faculty or staff member to incur childcare or eldercare expenses over and above what is normally required when present in Regina.  In those circumstances, reasonable dependent care expenses when travelling outside of normal working hours are reimbursable if unpaid alternatives are not available.  The claim requires a supporting receipt from someone other than a spouse, partner, or person ordinarily resident in the home and a brief explanation of why the expenditure should be reimbursed.

 

Personal Automobile

 

Where faculty or staff utilize their own automobiles for University business, they may claim the lesser of economy airfare or an allowance of $.390 per kilometer.  This rate became effective May 1, 2011.

 

Mileage reimbursement represents compensation for all related vehicle expenses (gasoline, depreciation, maintenance, licensing, insurance, etc.). Additional reimbursement for payments for gasoline, oil, insurance, etc. are not reimbursable expenses.

 

For travel in the USA, the above rate applies but in USA currency.  No GST rebate is available on US mileage reimbursements.

 

Faculty and staff are encouraged to minimize travel costs whenever possible.  Car rental rates are available on Supply Management Services' web site at http://www.uregina.ca/sms/.

 

Car rental rates start at $30.99 per day.  Depending on destination and length of stay, either a rental car or the use of a personal vehicle could be the most economical way to travel.  For example, a same day return trip to Saskatoon would cost the University $190.00 if a personal vehicle is used (500 km @$.38) or under $100 if a rental car is used ($30.99 plus gas), whereas for a full week return trip to Saskatoon, the rental car would likely be more expensive.

 

Faculty and staff who do not want the wear and tear on their personal vehicle or who feel that the mileage rate is insufficient are usually better off to rent a vehicle.

 

Rented Automobile

 

a.  Non Central Vehicle Agency (CVA)

 

The use of ground mode transportation must be used in cases where it is economically justified and not as a matter of personal convenience. The amount billed to the University based on the mode selected must not exceed the cost of coach or economy airline prices. If ground mode transportation is selected, the traveller is to use the most economical, reasonable mode available. Remember, additional insurance is not required if car rentals are paid for with the BMO Mastercard Travel Card or other personal “Gold” credit card that provides rental vehicle collision insurance.

 

b.  Central Vehicle Agency (CVA)

 

1.   A CVA Pool Vehicle Requisition request, located at http://www.uregina.ca/sms/cvaform.shtml, is to be completed by the traveller.  Further, all University authorized drivers of CVA vehicles must have a valid drivers licence issued in the Province of Saskatchewan.  Completion of a "Driver Licence Validation Form", processed by Supply Management Services at the time of request, is a requirement prior to the release of the CVA Requisition Form for pick up of vehicle.

2.   The request is forwarded to Supply Management Services.  Supply Management Services prepares a Central Vehicle Agency Requisition Form, and the requisitioning Department will phone (787-2040) to book the vehicle.

3.   The Central Vehicle Agency Requisition Form is faxed to Central Vehicle Agency by Supply Management Services.

4.   Credit cards are available in all vehicles for gas and maintenance to said vehicle and can only be used within Saskatchewan. Any out of province travel must be personally paid (charged on the corporate travel card) with reimbursement requested (including invoices) from the Central Vehicle Agency.

5.   When a vehicle is returned after use, a distance report is provided to the traveller by the Central Vehicle Agency that is to be forwarded to Financial Services by the traveller immediately. Information on car rentals, both CVA and non-CVA, may be obtained from the Supply Management Services home page.

 

Other Expenses

 

Other expenses claimed must be supported by receipts and explanations.

 

Foreign Currency

 

Expenses paid in foreign currency are to be shown on the claim in both the foreign currency and in Canadian dollars. Reimbursements will be made in Canadian funds. Where the rate of exchange is shown on the attached documentation that rate will be used. Where rates of exchange are not documented the conversion will be made at the rates published closest to the date of the travel.

 

Carbon Offset Programs

 

The University of Regina is supportive in principle of reducing the amount of carbon that we all put into the environment. However, the University must balance that principle with the fact that the University is a charity that accepts donations, the University does not make financial donations to other charities or charitable causes. Additional information is available at www.uregina.ca/sms/carbon.shtml.

Certain airlines and other vendors promote carbon offset programs whereby a fee is paid to offset the carbon that the travel is creating and then the fee is used in activities that reduce carbon in the environment. If such a fee is mandatory, and you cannot, for example, purchase a given airline ticket without also paying for the carbon offset fee, then the fee is an allowable expenditure that is claimable as part of the traveller's travelling expenses. If such a fee is optional, then the fee is not claimable from the University and would constitute a personal expense of the individual travelling.

 

Passport Fees and Related Expenses; Costs of Vaccinations

 

Application, renewal, photograph and other costs associated with obtaining a passport are considered personal expenses and are not reimbursable by the University with funds from any source (ie: research funds, operating budget or APEA).

If you do not normally hold a valid passport and need one because you are required by your job duties to travel outside of the country on University business or for research purposes, the expense may be claimable. All reimbursement claims must be approved by the appropriate supervisor, department head, dean, AVP or director. If you are claiming passport fees, when submitting the claim please indicate that the passport is required for work purposes and that the passport would not otherwise be necessary for personal use.

Generally speaking, if you would normally have a passport for personal use, then the passport costs should not be claimed as a necessary business expense. In other words, if you occasionally travel to the United States or anywhere outside of Canada, you already require a passport for personal reasons so the costs should not be charged to the University.

Similarly, the costs of vaccinations required for international travel will only be reimbursed by the University if the vaccinations are required solely due to the University travel. The circumstances must be that the individual would not have gotten the vaccinations for personal reasons had it not been for the required University travel.

The basic principle is that individuals should be reimbursed for costs that they had to incur as a result of their University responsibilities, but they should not be reimbursed for costs that they would have incurred anyway for personal reasons.

 

 

All Reimbursement Claims will be reviewed by Financial Services. Claims that are deficient will be returned requesting additional documentation or explanations in order to provide the required audit trail.