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University of Regina Policy

Expenses - General

Audience:All University employees
Issued:June 27, 1997
Revised:March 10, 2020
Owner(s):AVP (Finance)
Approved by:VP (Administration)
Contact:Associate Vice-President (Finance) - 306-585-4171


On occasion, a person associated with the University may incur expenses related to his or her relationship with the University. Such expenses should be relatively rare as the policies on Procurement and Petty Cash cover the majority of situations.

This policy provides a coordinated approach for claiming general expenses. For expenses related to travel or moving, the following policies apply:


The University recognizes that situations arise where there is legitimate reason to request reimbursement for expenses incurred. An example would be that, on a weekend, in the midst of a badminton tournament, employees discover all the shuttles have been torn and someone goes to a local sporting goods store and purchases a $100.00 worth of shuttles. The purchaser would be entitled to reimbursement of this cost.

Due to the nature of income tax reporting requirements, under no circumstances can payroll related payments fall into this type of reimbursement request. Payroll payments must be instigated by the completion of proper payroll documents in the name of the individual performing the services.


Reimbursement Claims are to be approved by the employee’s direct supervisor. Reimbursement Claims by the President are to be approved by the Chair of the Board of Governors. Employees reporting to a Vice-President may have their reimbursement claims approved by the Associate Vice-President (Finance) if that Vice-President has delegated the authority to do so to the Associate Vice-President (Finance). The Associate Vice-President (Finance) may choose to further delegate approval to an out-of-scope Director in Financial Services.

Visitors on Campus

An employee may have a visitor to the campus stay in their home rather than have that visitor housed in a hotel.

Where the provider of the hospitality feels reimbursement is appropriate, $35.00 per full day of hosting may be claimed. The rate of $35.00 per day should be prorated in a manner consistent with the goods and services provided to the visitor if a full day of hospitality (i.e. room and board) is not provided.

Functions/Hospitality/Entertainment/Public Relations

There are times when it is desirable and prudent for employees to attend functions such as receptions, dinners, lunches, dances, golf tournaments, etc.

Most granting agencies do not allow hospitality or entertainment expenses or alcoholic beverages as claimable expenses.

Hosted by the University

Where a function is hosted by the University, the cost of attending is related to the teaching, research, professional or general University activities and responsibilities of the individual. As such, the cost of attending the function is a legitimate cost to be paid from a University account, particularly an individual’s Accountable Professional Expense Account (APEA).

Hospitality expenditures may include food and non-alcoholic beverages. Reimbursement for expenses related to alcoholic beverages may only be allowed in special circumstances where it is warranted as part of an organized function or is considered necessarily related to the business purpose. Such circumstances may include social, athletic, fundraising and cultural events. If there is any doubt as to the interpretation of “special circumstances” authorization should be obtained in advance from the Vice President (Administration).

Giving due consideration to the Sale and Service of Alcohol on Campus policy OPS-110-005 and the fact that the university is a public institution, the quantity of alcoholic beverages provided at an event/occasion should be reasonable and reflect prudence and good judgment. Service of alcohol at events specifically focused on students is normally not appropriate. Having alcohol available at events that include students must be approved in advance by one of the Vice-Presidents.

Not Hosted by the University

Where a function is not University hosted but representation on behalf of the University is desirable, the cost of attending is a legitimate expense to be paid from a University account, particularly from an individual’s Accountable Professional Expense Account (APEA). The cost to attend a function for civic, provincial or federal political fundraising dinners or events are never eligible expenses for reimbursement from any source of University funds in accordance with policy GOV-030-012.

The cost per individual for meals and social functions, including alcohol, should be reasonable. In general, reasonable costs are consistent with the meal allowances provided in the University’s per diem allowance for travel. Expenditures in excess of per diem amounts may be approved by a Dean, AVP or higher authority.

Consequences for Noncompliance

An employee who submits a Reimbursement Claim Form that is not accompanied by the required documentation may not be reimbursed for expenses. An employee who submits a false Reimbursement Claim Form may be subject to disciplinary action up to and including termination of employment, and may also be subject to collection agency pursuit, legal action, or referral to a law enforcement agency.


Claiming Expenses

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 the third business day after April 30. There is no obligation for the University to reimburse claims received after the third business day in May 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 the third business day after March 31.

Reimbursement Claims

  1. General 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.
  2. Reimbursement Claims along with the original itemized receipts are submitted to Financial Services within ten working days of the date that the expense was incurred. Claims around the University's year-end of April 30 are to be submitted as promptly as possible, and no later than the third business day after April 30.
  3. 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, the GST can be calculated by multiplying the total receipt by 5/105ths. Many of the GST calculations in the claim form have been automated (meals and per diems, mileage, taxi and parking, sundry) and GST does not need to be broken out for those types of expenditures.
  4. 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.
  5. Employees are required to receive their reimbursement via direct bank deposit. Employees submitting their initial reimbursement claim should include a completed Direct Deposit Authorization form.

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