Travel and Business Expenses

3.1 Hotel and Motel

In many cases the University qualifies for government rates at major hotels. Reimbursement for accommodation will be limited to reasonable amounts in the particular circumstances and normally will not exceed the single occupancy rate. Hotel and motel receipts will be required for reimbursement as charge card slips do not provide sufficient information. Employees of SFU who reside in the lower mainland may not claim accommodation at hotels in the lower mainland while attending conferences or other events unless approved by their Vice President.

3.2 Hospitality Allowance

When employees make private arrangements for accommodation (e.g. staying with friends or colleagues) an allowance per night is allowed with no requirement for receipts. The rate is contained in Appendix A.

4.1 Reimbursement Based on Receipts

Reimbursement for meals when travelling on university business will be limited to reasonable amounts in the particular circumstances and must be supported by an original receipt. If a bill or receipt is not issued, a credit card voucher may be submitted in lieu. Meals claimed on a receipt basis must exclude any charges for alcoholic beverages.

4.2 Per Diem

Where an employee is required to travel on University business per diem allowances may be claimed with no requirement to provide receipts. These rates include tips and taxes. The per diem rates are contained in Appendix A.

Per diem meal allowances may only be claimed by individual employees for themselves. Reimbursement of meals for other than the claimant will not be allowed unless the expense is approved as entertainment under section 6 of this policy. When meals are included in registration fees for seminars and conferences, or are included in air travel, an employee will not be permitted to claim an allowance for those meals. Meal expenses in some countries outside of North America may be considerably higher than the amounts identified in Appendix A, and in these instances, travelers may prefer to submit receipts.

Local and long distance business calls are reimbursable. Personal calls allowing employees to stay in reasonable contact with their immediate family are also reimbursable.

Business expense, which may include entertainment, incurred by faculty and staff in support of the University's mission will be reimbursed provided the expenses are authorized, reasonable and appropriately documented. See the Travel and Business Expense Claim form. The types of business (entertainment) expenses incurred for University business may include food, beverages, and social or recreational activities. Normally, acceptable purposes for entertaining involve a University guest, visitor or benefactor. Business (entertainment) expenses will also be allowed for activities that include University personnel only, e.g. receptions, Christmas parties, etc. However, business expenses involving only University employees who can meet regularly during working hours will not be allowed. Judgment will need to be exercised by the approving supervisor with respect to the variety of circumstances that may give rise to business expenses.

All expenditures incurred under this category must be supported by receipts and approved by one administrative level higher than the person claiming reimbursement. The normal maximum allowance per individual per event is listed in Appendix A. Variations from this amount require Vice-Presidential approval.

Business (entertainment) supported by research grants or contracts must comply with University regulations and policies unless specifically indicated otherwise by the granting agency.

In exceptional circumstances such as retirement, etc., the purchase of gifts for staff may be allowed subject to the maximum in Appendix A.

Travellers are encouraged to use the SFU corporate card. In a case where an accountable advance is required a cheque requisition for a travel advance should be submitted to Financial Services at least two weeks before the money is required. The form must be signed by the person who will ultimately be accountable for the expenses.

8.1
Advances shall be accounted for by submission of a travel expense claim form and any unused balance should be refunded within one month after completion of the journey. Should an advance remain outstanding for a period greater than 30 days after completion of journey, no subsequent advances will be approved and the original advance will be deducted from future claims.

8.2
Travel advances will normally not be issued when the estimate of expenses or amount requested is less than the amount specified in Appendix A.

Overnight dependent care expenses when travelling are reimbursable if unpaid alternatives are not available. The claim should be supported by a receipt.

Although this list may not be complete, it does provide examples of types of expenses that are not reimbursable.

• air travel cancellation insurance
  
• barbers and hairdressers
  
• car wash
  
• costs resulting from failure to cancel a guaranteed reservation
  
• kennel costs for dogs and other pets
  
• library fines
  
• medical bills, prescriptions, etc., except for immunization costs incurred for foreign business travel as required by Public Health Canada
  
• toiletry articles
  
• traffic and parking violations
  
• movie rental
  
• passport

11.1
In order to provide timely financial information to departments all claims must be submitted within 30 days of completing the travel or incurring the business expenses.

11.2
All Claimants must use the Travel and Business Expense Claim form available on our web site. All expenses must be adequately described; ie, point of origin and destination, mode of travel, purpose of the trip, etc.

11.3
In order to speed up processing, the receipts and vouchers should be stapled to the back of the expense claim form in the order in which they appear on the claim.

11.4
In order for the department or project to receive all the GST rebate to which it is entitled and speed processing through Financial Services it is requested that all GST amounts be clearly identified by the claimant on the claim form.

11.5
All claims must be signed by the claimant and approved by the person to whom the claimant is responsible within the organization.

11.6
Financial Services will only process claims that are fully completed and properly approved. Incomplete forms will be returned to the claimant.

11.7
Financial Services is responsible for the administration of this policy and procedure and is authorized to question any claim and obtain further information if necessary. However, individual supervisors authorising claims are responsible for exercising judgement in those circumstances that allow for interpretation and exception to this policy.

When expenses are not properly supported or not adequately explained the University will deduct the amount in question when paying the claim so that payment of the remaining expenses is not delayed. The claimant will be informed of the discrepancy and the expense item can be re-submitted on another expense claim when the matter is resolved.

11.8
The rate of exchange used to convert to Canadian currency will be the rate supported by an exchange slip provided by the bank or an exchange bureau at the time the currency was bought by the claimant. If such a document is unavailable the claim will be converted at the rate set by SFU's Treasury Department on the day the University processes the claim. When an item is purchased in a foreign currency on a charge card and the exchange rate used by SFU is not sufficient to cover the rate used by the charge card a separate claim can be submitted by the employee to request reimbursement for the difference (normally through petty cash).

SFU Faculty and staff should regularly check with the Canadian Government Department of Foreign Affairs web site to determine if Canadians should travel to countries where there is a hazard or risk of injury/death due to local conditions.

Specific country risk rating and risk management issue can be referred to the Manager, Risk Management and Insurance, Financial Services, for consultation.

Appendix A

Travel and Business Expenses Policy Rate Directive – October 18, 2004

Personal Vehicle: $0.51 per kilometre (eff. July 1, 2008)

Meals Per Diem Reimbursements (that may be claimed without receipts) (Eff. January 1, 2012)

Other

Hospitality Allowance..................$35.00 per night
Entertainment*.........................$50.00 per person per event
Gifts*.....................Maximum of $200.00
Travel Advances...... Minimum of $250.00

* Entertainment and gifts are not allowable expenses under research grants and contracts unless it is specifically indicated in the grant or contract documents.

Appendix B

Travel and Business Expenses Policy
Airfare cancellation Insurance
Risks Insured

The university will reimburse the individual or the department where cancellation prior to the scheduled departure is necessitated by:

• sickness, bodily injury or death of the individual, or a member of the
  individual's immediate family;

   

• terrorism in a country originally ticketed which leads the Canadian Government to issue a general recommendation that Canadians should not travel within that country for a period that would include the individual's scheduled trip;

   

• a disaster which renders the principal residence of the individual uninhabitable or the individual's place of business inoperative;

   

• quarantine or hijacking of the individual;

   

• the individual being called for jury duty or being subpoenaed as a witness in a case being heard during the period of the trip;

   

• the death or hospitalization of the individual's host at destination;

   

• cancellation of a business meeting, because of the sickness, injury or death of the person with whom the meeting had been arranged in advance;

   

• being summoned to service in the case of reservists, active military, police and fire personnel;

   

• non-issuance of a travel visa for reasons beyond the control of the individual, other than late application or a refusal of a prior application;

   

• complications of pregnancy.

   

• redirection of activities by the University.