1. Reason for Procedures

1.1 To set out procedures secondary to the Policy entitled "Travel and Business Expense Claims" in connection with:

a) Identifying procedures for booking air and other public transportation travel;

b) Identifying business and travel expenses which are eligible for reimbursement;

c) Identifying appropriate supporting documentation requirements;

d) Identifying procedures for claiming reimbursement of eligible business and travel expenses;

e) Identifying responsibilities of the claimant and the approver of a travel and business expense claim; and

f) Identifying rates of reimbursement for mileage incurred and per diem expenses.

2.0 Procedures

2.1 Introduction/Application

These Procedures apply to all University travel and business expenses, regardless of the ultimate source of funding, unless specifically indicated otherwise by the external sponsor contract or policy guidelines. If it is unclear which travel and business expense procedure applies, contact Research and Special Fund Accounting Services. In cases where the external agency allows for per diem or mileage rates which exceed the University's rates (i.e. Treasury Board Rates) the University rate must be used.

2.1.1 All staff who may incur University business expenses shall be provided with a copy of these Procedures, or the address of the governance website at www.umanitoba.ca/governance.

2.1.2 Additional information on travel and travel-related issues can be obtained at the Financial Services website.

2.2 On-line Booking Tool (OBT), Preferred Airline Agreements, and Exclusive Travel Agencies

2.2.1 University air travel arrangements must be made using one of the following two alternatives:

a) On-line Booking Tool (OBT) for domestic, trans-border (Canada - U.S.), and non-complex international flights only;

b) Full Service - bookings of complex international and all northern flights must be made through one of the University's exclusive travel agents, Carlson Wagonlit Travel or American Express Travel Services. A transaction fee applies, and any University negotiated discounts will automatically be applied by the travel agent.

Student air travel may be booked using either the OBT, the exclusive travel agents or through Travel Cuts where special fares related to students are available.

2.3 Eligibility of Travel Expenses

2.3.1 Transportation

Reimbursement of public transportation costs will not normally exceed the equivalent of the lowest logical cost of air transportation. Lowest logical cost is defined as the most economical class of air travel over the most efficient route taking into consideration specific travel requirements.

a) Air Transportation

• Air transportation must be booked in accordance with Section 2.2 Airfare paid using personal travel airmiles or any other points program is not reimbursable. Taxes and other out of pocket expenses related to these fares are reimbursable.

b) Rail Transportation

• Club car accommodations are acceptable for day trips.
  
• If overnight travel is necessary, roomette class accommodations may be used.

c) Private Automobile

Use of private automobiles should be limited to those trips where no suitable public transportation is available or where private automobile is more economical considering all costs.

• When a private automobile is used strictly for personal convenience, only actual costs (i.e. kilometers driven, hotels, meals, etc.) for the time spent traveling will be reimbursed up to but not exceeding the costs of equivalent public transportation such as lowest logical airfare. Lowest logical airfare is further defined for this purpose as being equivalent to booking an airline ticket two weeks in advance.
  
• A lowest logical airfare quote must be obtained from the OBT prior to departure and be attached to the traveler’s Travel and Business Expense Claim.
  
• For reimbursement rates for kilometers driven please see section 2.8.

d) Staff members are strongly urged to use the OBT to take advantage of special car rental rates.

e) Taxis related to University business are an allowable expense. Where available, hotel transportation should be used to and from the airport.

2.3.2 Accommodation

a) It is strongly recommended that, hotel accommodations be arranged through the OBT in order to obtain the most economical rate and take advantage of the University's preferred suppliers.

b) Reimbursement for accommodation will be limited to reasonable amounts in the particular circumstance and normally will not exceed the single occupancy rate. For example, the University will not reimburse for any additional cost of accommodations for a spouse, child, etc. traveling as a companion.

2.3.3 Meals

Reasonable expenses for meals while traveling on University business may be reimbursed by:

a) Actual costs - claims for meals and incidentals must be listed separately on the expense claim including taxes and gratuity and supported by detailed receipts; or

b) Per diem allowance - instead of being reimbursed for actual costs, a daily allowance may be allowed. Where this allowance is claimed no additional amount may be claimed for meals. The per diem allowance must be adjusted when meals are included in transportation charges, in conference registration fees, in the event of a partial day’s travel, etc. The per diem rates are listed in section 2.8.

2.3.4 Insurance

a) Current information on travel accident insurance is available on the Travel Services website. Supplementary health insurance provided by the University for full time staff is considered to be adequate and as a result, no other form of travel health insurance will be reimbursed for travel, unless due to unusual health conditions.

b) Travel health insurance may be necessary when part-time staff or students are traveling outside Manitoba on University business and in this situation, the expense is allowable. If in doubt about the adequacy of coverage, contact the Staff Benefits Office for further information prior to incurring the expense.

c) Flight cancellation insurance while optional, is an allowable expense.

d) For rented automobiles:

• the University travel credit card provides coverage to the cardholder at no charge for losses due to collision, fire, theft, vandalism or tire/glass damage (Collision Damage Waiver (CDW), Loss Damage Waiver (LSW), Personal Accident Insurance (PAI), etc.) for regular passenger cars and vans used on paved roads, provided that:
  
  

  i) the travel card is used to pay for the rental charges in full (i.e. all deposits, taxes, etc);
  

  ii) the rental period does not exceed 48 consecutive days; and
  
  iii) the cardholder is the listed renter and primary driver.

• To invoke the coverage on the University travel credit card, the travel card must be presented and the collision damage waiver must be declined at the time of rental. It is strongly recommended that individuals apply for the travel credit card so that it may be used to avoid these additional charges.
  
• Coverage is not provided by the travel credit card in circumstances such as rental of cargo vans, 8+ passenger vans, busses, or off-road vehicles. For clarification on the extent of the coverage provided by the travel card, please call Travel Services at 474-7944 or refer to the Travel Services website.

e) Insurance on personally owned vehicles is the responsibility of the owner and is not an allowable expense. If a private automobile or personally owned vehicle other than an automobile (i.e. boat, private plane, snowmobile, etc.) is used for approved University business, the owner must ensure that personal insurance is adequate. A minimum of $1 million third party liability is recommended.

2.3.5 Other Travel Costs

a) Other travel costs, such as laundry, telephone and other incidentals may be claimed within reasonable limitations and must be supported by receipts. The claim must indicate the specific nature of the business expense (for example, with respect to laundry expenses, the reason for claiming expenses since laundry expenses would normally be considered of a personal nature).

b) The University will not reimburse for the costs of obtaining a passport.

c) The University will reimburse for special visas which are required to enter a particular country to enable the traveler to conduct University business. The claim for expenses must be supported by receipts and indicate the specific nature of the business expense.

d) Employment visas or any other documentation for incoming visiting professors or new staff which are required to allow the individual to work in Canada are considered personal expenses and will not be reimbursed by the University except for amounts with prior written approval in accordance with the Recruitment Relocation Allowances Policy.

e) Staff traveling to developing countries on University business may require special vaccinations not covered by Manitoba Health or the University's supplementary health insurance plans. Expenses of this nature are reimbursable but must be supported by receipts.

2.3.6 Entertainment Expenses

Entertainment expenses include, but are not limited to: leisure activities, attendance at sporting, cultural or other entertainment events, receptions, luncheons, or the paying for a meal or refreshment for a guest(s) whether done under normal University business or as part of a travel expense claim.

Entertainment expenses are not allowable against research funds. For operating and other funds prior approval of entertainment expenses must be obtained from the one-over-one approving authority.

a) Expenses for food and non-alcoholic beverages for staff and/or student functions such as those related to receptions or retirements is allowed provided that prior approval has been obtained from the Dean, Director or Administrative Unit Head (Unit Head) and the expense is reasonable.

Meals provided for a business meeting of staff when considered necessary and approved by the Unit Head are allowable within reasonable limitations. A list of attendees must be submitted.

b) Reimbursement of expenses related to the purchase of alcoholic beverages may be allowed in special circumstances where prior approval of the Dean, Director, or Administrative Unit Head has been obtained and the expense is reasonable.

c) Movie rentals and mini bar charges will not be reimbursed by the University.

d) In certain situations, it may be appropriate for a spouse or partner to accompany a staff member to a luncheon, dinner, special function or event, which has been paid for by the University via purchase requisition, purchasing card or interdepartmental charge or that the staff member intends to claim as a reimbursable expense. The staff member should obtain prior approval of the Unit Head and state the business reason why it is appropriate for the spouse or partner to attend.

e) Where a donation receipt is issued for the purchase of tickets to a special function or event and the University either pays for the ticket(s) directly or by reimbursing the staff member, the receipt should be issued in the University's name, not that of the individual attending the event.

f) Entertainment expenses which are being paid via purchase requisition (for example, receptions, banquet, etc. arranged through Purchasing Services) or are inadvertently included on Petty Cash Fund Reimbursement Forms are subject to one-over-one approval.

If there is any doubt as to the interpretation of "special circumstances" or "reasonable" authorization should be obtained in advance from the Vice-President (Administration).

2.3.7 Conference Activities

a) Conferences may have special activities and events for registrants. Conference activities that include all participants and, as such are an integral part of the conference, are normally allowable as a University business expense.

b) Conference activities such as golf or other leisure events connected to the conference are considered to be personal expenses and will not be reimbursed by the University.

c) Expenses relating to special activities and events for guests or partners are not reimbursable expenses.

d) If the University has paid for non-reimbursable activities and events when paying the conference registration fees, which typically occurs when arranged via a purchase requisition or through the University's purchasing card, the staff member should attach a personal cheque to the requisition in payment for the non-reimbursable expenses.

e) Any questions as to the appropriateness of conference expenses or questions on how to make arrangements for the repayment of personal expense should be directed to Travel Services.

2.3.8 Gifts

The purchase of gifts for staff or their family will not be reimbursed by the University.

2.3.9 Memberships

Personal memberships in clubs are not allowable expenses and will not be reimbursed.

2.3.10 Special Events, Receptions, Graduations, Etc.

The rental of special clothing (for example, academic gown or tuxedo) required for University business (such as special events, receptions, graduation celebrations, etc.) is an allowable expense.

The purchase of an academic gown by a Faculty member may be reimbursed against the travel funds and expenses provided to the Faculty member in accordance with the collective bargaining agreement.

2.3.11 Parking

Parking expenses related to off-campus University business are allowable expenses and must be supported by receipts.

2.3.12 Traffic Fines

Parking and other traffic fines are not allowable expenses and will not be reimbursed.

2.3.13 Moving Expenses

New University staff members may be eligible for reimbursement of some or all of moving expenses incurred, pursuant to their employment contract. Please refer to the moving allowance policy for further details.

2.3.14 Political Party Donations

Donations to political parties or political candidates and expenses related to the ticket purchase or attendance at a political fundraising function are not considered allowable business expenses and may not be charged directly against University Funds nor will they be reimbursed to the individual incurring the expense.

2.4 Travel Credit Card

a) Permanent staff are strongly encouraged to apply for a travel credit card that may be used when traveling on University business. The travel credit card has a number of benefits and it is currently provided to permanent University staff at no charge.

b) All transactions on the travel credit card will be loaded into the University's Expense Management Tool (EMT) and must be reconciled as soon as practical by the cardholder.

c) Business related expenses charged to the card will be paid by the University when a claim is processed.

d) The terms of the credit agreement with the travel card agency are binding on the individual cardholder.

e) While it is not recommended, the card may be used for personal expenses and the cardholder is responsible for making timely payment of the account for any personal expenses.

f) The University will not reimburse for interest or service charges relating to late payment of credit card accounts.

g) Accounts that become delinquent may be cancelled by the University.

h) For more information or applications regarding the travel credit card, please contact Travel Services, 416 Administration Building (474-7944).

i) Accountable advances are only available to staff in exceptional circumstances, for example, for travel to areas where credit cards are not accepted or for particular items such as lodging in a university residence. Information on accountable advances is available on the Financial Services website.

2.5 Expense Claims Procedures and Supporting Documentation Requirements - Employees and Students

Travel and other business expenses for employees and students will be reimbursed through the EMT. Information provided must be comprehensive and the original detailed receipts or other original documents must be scanned or faxed and attached to the claim. In the case of a lost or missing receipt the claimant must complete a missing receipt affidavit. A claim must include all relevant information on transportation, accommodation and meals. Claimant will print the Receipt Submission report, attach the original receipts, and submit these to Travel Services.

a) A separate claim must be prepared for each individual and must detail the purpose for the claim.

b) The claim should include all relevant expenses including but not limited to travel, accommodations, meals, and registrations. Where relevant it should also include the travel itinerary and conference agenda.

c) Items paid for in advance must be included on the claim as a non-reimbursable item with supporting documentation attached.

d) In the case of students traveling on research grants, the relationship of the student to the grant activities must be included.

e) If the claim is missing any supporting receipts or documents an affidavit attesting to the validity of the expense must be added to facilitate timely processing of the claim.

f) Claims for entertainment or group meals must include a detailed receipt and a list of attendees at the meal.

g) Claims for miscellaneous supplies should include an explanation as to why the goods were not purchased using one of the University's purchasing methods.

h) If the University is reimbursing the claimant for only a portion of the total costs of the trip and the claimant wants to use the original documents submitted for some other purpose they must use the Guest Travel and Business Expense Claim form. Travel Services will enter the amount paid by the University of Manitoba on each original document and return the annotated original to the claimant.

i) Where a free or discounted service is provided (i.e. air tickets, car rentals, hotel accommodations, etc.) the University will only reimburse actual out-of-pocket expenses (for example, the University will not reimburse for air fare paid using Airmiles or Aeroplan points which the traveler has accumulated). (see section 2.3.1)

j) Expenses to be reimbursed to an individual by an outside organization or agency will not also be reimbursed by the University. In the event that the individual is reimbursed by an outside organization or agency subsequent to being reimbursed by the University, the individual must promptly refund the University.

k) All expenses must be listed on the claim in the currency that was used for the actual expenses and in the equivalent Canadian dollars. Where possible, the exchange rate should equal the claimant's actual cost of obtaining foreign funds. Otherwise, current exchange rates will be applied by the EMT.

l) In order for the Travel and Business Expense claim to be processed, the following supporting documentation is required:

• Airfare: itinerary, and original boarding passes if available (note: Federal granting councils require all boarding passes).
  
• Other travel (trains, car rental, taxi, etc.): original, detailed, dated receipts.
  
• Accommodations: Detailed hotel folio with payment information indicated.
  
• Meals: Detailed restaurant receipts.
  
• Registrations: Original receipt from conference hosts.
  
• Note: In all cases original detailed receipts are the only acceptable support for expenses. Credit card, and debit receipts are not considered adequate on their own unless they have a detailed breakdown of all charges being claimed.

2.5.1 Expense Claims Procedures and Supporting Documentation Requirements - Guests

Travel and business expenses for guests can be claimed for reimbursement only by submitting a properly completed and approved Guest Travel and Business Expense Claim form.

a) The claim must be completed and include all supporting documentation as detailed in section 2.5 above.

b) Foreign visitors may claim expenses in other currencies. A cheque or draft in the appropriate currency may be requested on the Guest Travel and Business Expense Claim Form or by contacting Travel Services at 474-7944.

2.6 Approvals and Responsibilities

a) The claimant is responsible for ensuring that claims for expense are accurate and in accordance with University policy and/or external sponsor guidelines.

b) The claimant is responsible for providing original receipts.

c) The claimant is responsible for timely submission of their expenses. Reports submitted outside the fiscal year in which they occurred may be denied.

d) The claimant is responsible for ensuring that all expenses reimbursable to the claimant by any other party have been deducted on the claim and that any accountable advances relating to the claim are deducted. In this regard the claimant is responsible for ensuring that accountable advances received are cleared through the submission of a claim by the agreed upon due date.

e) The individual approving the claim is responsible for ensuring that the expenses were incurred for University business purposes, are in accordance with the procedures outlined in this document, and eligible receipts have been provided to support the claim.

f) The rule for approval is "one-over-one". All claims must be completed by the claimant and approved by a senior person who is on an organizational level above that of the claimant and will normally be the person to whom the claimant reports. This rule applies as well for grantees where the grantee is also the claimant. If clarification on granting agency guidelines is necessary, please contact Research and Special Fund Accounting. Visiting researchers' expenses are to be approved by the host's one-over-one.

g) In the event that neither the traveler nor their one-over-one approver are approved signing authorities, the approval of an approved signing authority for the FOP (Fund/Organization/Program) to which the expenses are being charged would then be required.

h) In the event that the one-over-one approver personally benefited from the expense (for example, by being at a lunch or reception being claimed for reimbursement), the expense claim must also be approved by the one-over-one's direct supervisor.

i) Claims that do not conform to these procedures and guidelines will be returned to the claimant for adjustment or completion.

j) All reimbursements of expense are subject to review and adjustment as a result of subsequent audit.

k) In unusual circumstances, the Vice-President (Administration) may approve exceptions to these procedures in advance.

2.7 Expense Claim Payments

a) The University will directly pay all business related expenses charged to the Travel Credit Card once a Travel and Business Expense claim has been correctly processed and approved through the EMT.

b) All reimbursements of out of pocket expenditures to University staff will be made by direct deposit to the staff member’s bank account in Canadian funds in amounts equivalent to the actual expenses incurred.

c) Foreign visitors may claim expenses in other currencies. A cheque or draft in the appropriate currency may be requested on the Travel and Business Expense Claim form or by contacting Travel Services.

d) In all cases, the general ledger will be charged in equivalent Canadian dollars as determined by Financial Services.

2.8 Reimbursable Standard Rates

a) The maximum per diem allowance for meals when traveling on University Business is:

Within Canada: $50.00 per day (Cdn)
Partial per diem Breakfast - $10.00 Lunch - $15.00 Supper - $25.00

Outside Canada: $60.00 per day (Cdn)
Partial per diem Breakfast - $15.00 Lunch - $15.00 Supper - $30.00

b) The maximum allowance for use of personal automobile while on approved University business is $0.43 per kilometre.

c) Mileage distances for selected destinations are listed below:

d) Reimbursable/Non-Reimbursable Expenses

The following chart indicates whether listed expenses are reimbursable (Yes) or non-reimbursable (No).

3.0 Accountability

3.1 The University Secretary is responsible for advising the President that a formal review of the Procedure is required.

3.2 The Comptroller is responsible for the communication, administration and interpretation of these Procedures.

4.0 Review

4.1 Formal Procedure reviews will be conducted every ten (10) years. The next scheduled review date for these Procedures is October 26, 2021.

4.2 In the interim, these Procedures may be revised or rescinded if:

a) the Approving Body deems necessary; or

b) the relevant Bylaw, Regulations or Policy is revised or rescinded.

5.0 Effect on Previous Statements

5.1 These Procedures supersede the following:

a) all previous Board/Senate Procedures, and resolutions on the subject matter contained herein; and

b) all previous Administration Procedures, and resolutions on the subject matter contained herein; and

c) all previous Faculty/School Council Procedures stemming from the Faculty/School Council Bylaw and academic and admission Regulations and any resolutions on the subject matter contained herein; and

d) Travel and Business Expenses and Claiming Procedures (July 30, 2009).

6.0 Cross References

Travel and Business Expense Claims Policy
Petty Cash Policy and Procedures
Accountable Advances