Financial Resources

202 Regina Street, 2nd Floor

Waterloo, Ontario N2L 3C5

EXPENSE REIMBURSEMENT
HANDBOOK

Regulations and Guidelines

Approved by President’s Group June 15, 2011

Replaces handbook dated November 23, 2009

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Table of Contents

Introduction
Approval Protocol

1. Employee Reimbursements
1.1) Non-employee Reimbursements
2. Research Funded Expenses
2.1) Tri-Council (CIHR, NSERC, SSHRC) Requirements
2.2) CFI (Canadian Foundation Innovation) Requirements
3. Advances
3.1) Advance Repayment
4. Travel, Hospitality and Entertainment Regulations
4.1) Automobile
4.1.1) Rentals
4.1.2) Private Automobile
4.1.3) Parking
4.1.4) Vehicle Insurance Requirements
4.1.5) Collision Damage Waiver (CDW) for Rental Cars
4.2) Air
4.2.1) On-Line Advance Purchases
5. Meals
5.1) Alcoholic Beverages
5.2) Purchasing Card and Meals
6. Accommodations
7. Taxi, Bus, Train
8. Telephone, Cellular Phone, Fax, and Computer Connections
9. Conference Registration Fees
10. Meeting and Hospitality Expenses
10.1) Hospitality Expenses
10.2) Business Meals (Meeting Expenses)
10.3) Meals for Consultants and Contractors
10.4) Hospitality, Business/Working Meal, Social Event
10.5) Submitting a Meeting and Hospitality Expense Claim
10.6) Purchasing Card and Meeting and Hospitality
11. Miscellaneous Expense Regulations
11.1) Professional Dues and Membership Fees
11.2) Flowers, Cards, and Gifts
11.3) Software
11.4) Staff Training
11.5) Research Participants
11.6) University Organized and External Fundraising/Sporting Events
11.7) Non-allowable Expenses

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INTRODUCTION

The following Expense Reimbursement Regulations and Guidelines Handbook was established by
Financial Services in collaboration with various departments. This guide is intended to assist
University staff, and approving authorities, in preparation of expense claims and the provision of
general guidelines for expense reimbursement related matters. All expense claim forms can be found at
the Financial Services (http://www.wlu.ca/forms.php?grp_id=1583) website.

All University related expenses, including travel, entertainment and related expenses from all funds
administered by the University including operating, ancillary, research, trust and restricted accounts
must adhere to these regulations and guidelines. In the event that external granting agency regulations
differ from the University regulations, the agency's regulations shall take precedence.

Links to Tri-Council (CIHR, NSERC, and SSHRC) and CFI requirements are available further in this
handbook. Should a discrepancy arise between these guidelines and the granting agency’s
requirements, the granting agency’s requirements shall take precedence.

Whenever possible, purchases should be handled with the Wilfrid Laurier University Purchasing Card.
Purchasing Card applications and guidelines are available on the Procurement Services website. As a
publicly funded institution, the University will endeavour to use its resources wisely and effectively.
Staff should exercise care and judgment when incurring expenses and under no circumstances should
personal expenses, personal travel expenses or personal entertainment expenses be charged to
any funds administered by the University.

There may be instances where exceptions to these regulations and guidelines may be appropriate.
Exceptions may only be approved by the President and Vice Presidents in the form of signed
authorization submitted to Accounts Payable.

If you have any questions about filling out these forms please contact Accounts Payable.

APPROVAL PROTOCOL
The review and approval of expense claims is generally the responsibility of the Faculty Deans and
department chairs/heads, so that these officers, or their delegates, have the authority to determine the
overall reasonableness of the claims. Exceptions for research grants can only be made and approved by
the associated research department. Other exceptions may be approved by the appropriate Dean or
Vice-President.

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Preapproval
All expense reimbursement claims must be pre-approved by an individual’s immediate supervisor1.
Preapproval can range from a discussion with your immediate supervisor regarding a specific event to
developing a budget for personal expense reimbursement. The supervisor should specifically give
approval for:
travel outside of the province or the country
circumstances in which alcohol expenses can be claimed

An employee cannot approve his/her own expense claim. Expenses for a group can only be claimed by
the most senior person present – expenses cannot be claimed by an individual that are incurred by
his/her approver (i.e. a Director who reports to an AVP cannot submit a claim that includes the cost of
the AVP’s lunch even if they were at the same event, with the result that the AVP would thereby
approve his/her own expenses). If the signing authority is not the immediate supervisor of the
claimant, then the claimant must obtain his/her immediate supervisor’s approval.

Claimants
Claimants must:
submit original, itemized receipts with all claims
submit claims in a timely manner (within 30 days of the expenditure, or for travel expenses 30
days from the return date of the trip)
if the information above is not available, submit a written explanation with the claim to provide
the approver with adequate information for decision-making (Use lost receipt claim form)
repay any overpayments – it is considered a debt owing to Wilfrid Laurier University

Approvers
Approvers must:
provide approval only for expenses that were necessarily incurred in the performance of Wilfrid
Laurier University’s business
provide approval only for claims that include all appropriate documentation

Once approved, a printed copy of the expense reimbursement claim must be remitted to Accounts
Payable with the original receipts.

Non Compliance
On occasion, an expense claim may be delayed or rejected and returned to the claimant with an
explanation. Some reasons (list not inclusive) a claim may be returned are:

original receipts are not provided

incomplete/incorrect accounting
missing ID#
improper signatory

1
Professional Expense Reimbursement (PER) claims are reviewed by the Administrative Manager of each Faculty
department.
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 purpose of expenditure is not clearly stated
cash advances are not entered
for travel reconciliation, description does not include trip information and/or flight boarding
pass
conference registration and events schedule is not provided
credit card reconciliation, includes statement without detailed original receipts
the relationship between the expense and the research project is not clear

These claims must be corrected / approved and returned to Accounts Payable in a timely manner.
Failure to comply with these regulations and guidelines may result in the following action(s):

1) Telephone or email reminder will be sent to the claimant requesting the documents be sent
within one week
2) If documents are not received or claims are missing receipts, an in-person visit will occur to
train and discuss the proper record keeping procedures and how best to ensure this occurs
3) If proper documentation is not provided, the claim will not be paid and advances will be billed
back to the employee as an outstanding debt owed to the University as per the Broader
Public Sector Expense Directive
4) If compliance does not improve, expense reimbursement privileges will be terminated
5) Privileges will be reinstated if the employee agrees abide by the rules of Wilfrid Laurier
University’s Expense Reimbursement Handbook

1. Employee Reimbursements
Employees will be reimbursed only after the original receipts have been reviewed by the
appropriate signing authority. Before processing can commence, all supporting documents
(original receipts, conference events schedules, boarding passes, etc.) must be submitted with a
printed copy of the corresponding Expense Reimbursement Claim to Accounts Payable, either
by inter-office mail or drop-off at 202 Regina Street, 2nd Floor.

Payments for all Expense Reimbursement Claims to University employees will be processed
via electronic funds transfer (EFT) directly to the employee’s bank account. Please allow 2
business days following payment for direct deposit to your account (please note Accounts
Payable requires ten working days upon receipt of expense forms to process payment). If the
employee has not completed a Direct Deposit Authorization form
(http://www.wlu.ca/forms/1427/Direct_Deposit_Authorization_Form.pdf) please submit one
along with request for reimbursement.

1.1 Non-employee Reimbursements

The procedure for non-employee reimbursement is the same as employee

reimbursement. However, payments for non-employees will be processed upon the
receipt of supporting documents to Accounts Payable.

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 In no circumstances can hospitality, incidental or food expenses be considered allowable
expenses for consultants and contractors or in any contract between an organization and
a consultant or contractor. Therefore, they cannot claim or be reimbursed for such
expenses, including: meals, snacks and beverages, gratuities, laundry or dry cleaning,
valet services, dependent care, home management, personal telephone calls.

Payments will be made by Canadian or US cheque unless direct deposit information is

available.

2. Research Funded Expenses

Please note: research agency regulations supersede the broader public sector directives.

2.1 Tri-Council (CIHR, NSERC, SSHRC) Requirements

Canadian Institutes of Health Research (CIHR), Natural Sciences and Engineering

Research Council of Canada (NSERC) and Social Sciences and Humanities Research
Council of Canada (SSHRC) have specific requirements relating to travel
reimbursements, approvals and documentation. For an up-to-date list of eligible and
ineligible expenses, please consult the web site at: http://www.nserc-
crsng.gc.ca/Professors-Professeurs/FinancialAdminGuide-
GuideAdminFinancier/index_eng.asp

2.2 CFI (Canadian Foundation Innovation) Requirements

CFI operates on the principle that its funds must be used effectively, economically, and
in Canada’s best interest, including its research enterprise. CFI funding is based on an
approved budget that is specific to each project. CFI strongly encourages funded
institutions to seek the best possible prices for all cash expenditures.

Any deviation from the approved budget must be requested in advance to CFI, through
the Office of Research Services. For complete CFI guidelines, please contact the Office
of Research Services.

3. Advances
For anyone requiring advance funding for travel, a Travel Advance Request
(https://www.wlu.ca/forms_detail.php?grp_id=1165&frm_id=1142), should be submitted, with
appropriate authorization, to Accounts Payable. If received within a reasonable timeframe,
advance funds will be available ten days prior to departure date. The funds will be processed
via electronic funds transfer (EFT) to the employee’s bank account.

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 3.1 Advance Repayment

Advances must be accounted for by submitting a Travel Expense Claim

(https://www.wlu.ca/forms_detail.php?grp_id=1165&frm_id=2332) to Accounts
Payable, along with original receipts within ten business days of return. If repayment
for any unused portion of the award is due to the University, a personal cheque must
accompany the travel expense claim. All documents must be duly authorized. If an
advance is not reconciled as required, future advance requests will be denied.

4. Travel, Hospitality and Entertainment Regulations

4.1 Automobile

4.1.1.) Rentals

Procurement Services has negotiated, on behalf of the University, a Vehicle Rentals

Contract for local travel. Contracts are negotiated and renewed annually. Individuals
are encouraged to rent any required vehicle through this venue in order to take
advantage of the corporate rates. The claimant’s original rental agreement and related
gas receipts are to be submitted, with proper signing authority, to Accounts Payable.
For other rental requirements, visit CAUBO’s website at
http://caubo.ca/supplier_contracts/car_rentals

It is the responsibility of the driver, to ensure he/she understands the car rental
agreement. Driving rental vehicles in violation of any of the terms and conditions of the
rental agreement contract voids the insurance. For more information, please refer to the
Procurement Services (http://www.wlu.ca/homepage.php?grp_id=167&pv=1) website.

4.1.2.) Private Automobile

The use of personal automobiles while on University business is an acceptable practice.

Employees are reimbursed based on the current rate of $.44 (effective September 1,
2008) per kilometre (conversion from miles is x 1.6). If travelling with additional
passengers, only one person can claim the reimbursement. Transportation between
campuses, which is not part of the employment contract or arrangement, may be claimed
for reimbursement. No reimbursement can be made for travel to and from an
employee’s residence and their normal place of business. The point at which mileage
can be claimed would be from/to the individual’s primary residence or their normal
place of business depending on where the individual was when they began or returned
from the trip.

Generally, when a claimant uses his/her personal vehicle to travel outside of Ontario, the
expense claim is to be prepared on the basis of the lower of:

i) what it would have cost by equivalent economy airfare by the most

direct route
ii) the automobile rate per kilometre, plus accommodation and meals

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The Department Chair/Head, Dean, or delegated signing authority may approve
exceptions.

4.1.3 Parking

Expenses for hotel, airport, and public parking are allowable, with original
receipts.

4.1.4. Vehicle Insurance Requirements

The University’s insurance policy does not provide coverage for the use of
personal vehicles. The compensation provided for the use of personal vehicles,
for university business, is intended to cover all costs, including insurance. In
advance of travel, car owners are strongly advised to check with his/her
insurance agent to secure appropriate endorsements to personal policies.

4.1.5. Collision Damage Waiver (CDW) for Rental Cars

The Wilfrid Laurier University Purchasing Card should be used for all car
rentals. It provides the CDW that car rental agencies offer as an additional
charge which covers the insurance deductible. However, there are certain
restrictions:

The total rental period cannot exceed 31 days;

The Rental Car must be operated by the Primary Cardholder, the Primary
Cardholder’s Spouse, his/her Dependent Child or a person employed by
Wilfrid Laurier University who is travelling with the Primary Cardholder and
who is otherwise authorized to operate the Rental Car under the Rental Car
Agreement;
Trucks (including pickups), large vans (more than 8 passengers) and
expensive vehicles (Value greater than $65,000) are not covered.

If the staff member does not have a Purchasing Card, then the car rental agencies
CDW, must be purchased. Additional information, including claim procedures,
are included on the Procurement Services Website at:
https://www.wlu.ca/docsnpubs_detail.php?grp_id=167&doc_id=44435

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 4.2. Air

Whenever possible, employees are expected to take advantage of advanced purchase

fares, seat sales, etc. The maximum level of reimbursement should not exceed the
equivalent of economy airfare for the most direct route. Airport taxes should be
included as part of the cost of the airfare. Employees who have arranged fares at less
than economy, which may necessitate staying overnight, may claim the additional
accommodation and meal costs, provided there are overall costs savings when compared
to flying on preferred dates at economy rates. These savings should be clearly outlined
on an attachment that is provided to the signing authority. Additional airfare for
stopovers, and other costs not related to University business, are considered to be
personal expenses of the claimant and will not be reimbursed. Flight cancellation
insurance is an allowable expense. Further insurance other than that provided by the
University is not reimbursable.

4.2.1 On-Line Advance Purchases

If individuals purchase airline fares on-line using personal credit cards,

submission of the e-ticket confirmation that details the itinerary and costs, must
be submitted with a Travel Advance Request
(https://www.wlu.ca/forms_detail.php?grp_id=1165&frm_id=1142). This is
required because the trip is being reimbursed prior to the actual travel. Upon
completion of trip (within ten days), all original receipts and boarding pass (if
boarding pass is available) must accompany the Travel Expense Claim.
(https://www.wlu.ca/forms_detail.php?grp_id=1165&frm_id=2332).

5. Meals
The University will reimburse employees for actual out-of-pocket expenses for meals (and
gratuities), provided such expenses are reasonable and appropriate for the location and purpose
of the travel.

The university will continue the practice of per-diems for all employees since they are included
in the University’s employee Collective Agreements. For travel in Canada or Internationally,
actual out-of-pocket expenses (including gratuities) may be claimed, without receipts, to a
maximum of $70 per-diem, in Canadian dollars for travel in Canada, and in U.S. dollars for
travel outside Canada.

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In the event of partial day travel, or, if the event/conference supplies some meals, the relevant
meals should be deducted in order to determine the per-diem allowance advance required. The
individual is expected to remit any unused portion of the per-diem. Please see Section 3.1 on
Advance Repayment.

The per-diem breakdown is as follows:

Breakfast $10
Lunch $15
Dinner $30
Incidentals $15

Total $70

Receipts that itemize actual meal and beverage amounts in excess of the per-diem may be
approved by the appropriate signing authority.

5.1 Alcoholic Beverages (University Policy 4.4)

The primary responsibility for alcoholic beverage use is with the individual. All
university community members have an obligation to use alcoholic beverages
responsibly and legally. Please review the specific requirements for Alcoholic
Beverages at events contained in University Policy 4.4.

It is the policy of Wilfrid Laurier University to:

promote self-responsibility in the use of alcoholic beverages;

discourage high-risk alcohol related practices through appropriate policies and
procedures in the areas of prevention (policy and education), intervention and
discipline;
respect the needs of those who are underage or non-drinkers;
support the law in the administration of and access to alcoholic beverages on
campus;
minimize dependence on alcohol-related sales or sponsorship by all university
groups;
encourage the consumption of beverages which are normally consumed with food,
i.e. soft drinks, fruit juices, beer and wine instead of hard liquor. However, the
university recognizes that some events may warrant the service of hard liquor and
will accommodate any specific requests of the applicant.

Alcohol is not allowable under most research grant guidelines. Therefore, researchers should
consult grant-specific guidelines to see whether alcoholic beverages may be charged to the
grant account.

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 5.2 The Purchasing Card and Meals

Should individuals choose to use the Purchasing Card, applicable receipts must be
attached to the bank statement and submitted, with the appropriate expense report and
approvals, to Procurement Services.

Should you choose to claim the per-diem allowable, without submitting receipts, you
should not use the Purchasing Card.

6. Accommodations
When traveling to conferences, employees normally stay in designated hotels at conference
negotiated preferred rates, and reservations may be made directly by the employee with the
selected hotel/conference organizers. When not staying at designated hotels, it is expected that
employees would stay at hotels where lower room rates are available for equivalent
accommodations. The Canadian Association of University Business Officers
(http://caubo.ca/supplier_contracts/hotels/before_you_book) offers corporate rates or discounts
for select locations. As well, many Campus Residences
(http://caubo.ca/supplier_contracts/hotels/campus_residences) offer suite/rooms during the
summer months.

Accommodation expenses are to be listed separately, along with original receipts (detailed hotel
invoice) and submitted to Accounts Payable. Receipts must indicate that payment has been
made and the outstanding balance is zero.

When an employee is provided accommodations by a relative or friend, at no cost to the

employee, a reasonable token of appreciation (i.e. hosting a dinner, a gift, etc.) may be claimed
in lieu of hotel accommodations, provided such costs are described in detail, and approved by
the appropriate authority.

Expenses of a spouse, partner, or family member who accompanies a staff member are not
eligible expenses.

7. Taxi, Bus, Train

Employees are expected to consider the less expensive form of transportation (i.e. airport/hotel
shuttle service, bus, automobile rentals, etc.); however, all transportation fares are eligible
expenses. Original receipts are required; in cases where taxi receipts are not available (i.e.
remote areas, foreign countries) a documented log, consisting of dates, times, and rates, should
accompany the appropriate expense form. This log should be approved by the appropriate
signing authority.

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8. Telephone, Cellular Phone, Fax, and Computer Connections
Business telephone or cell phone calls, faxes and computer connections are eligible expenses.
Personal long distance telephone calls may be reimbursed depending on the length of travel,
family situation, etc. Where applicable, the original receipts and/or hotel invoices are to be
submitted to the signing authority.

9. Conference Registration Fees

Conference registration fees are eligible expenses. The registration form and events schedule,
are to be submitted to the signing authority, along with the original receipts.

10. Meeting and Hospitality Expenses

Please note that even if this section states an expense is reimbursable, all expense
reimbursement claims must obtain one-over-one approval by the appropriate immediate
supervisor. The one-over-one approval is applied to the most senior person at the event or
meeting. In cases where internal catering services are used, the most senior person must be
named at the time of order and appropriate approvals obtained.

This policy applies to Meeting and Hospitality expenses from all sources of funding including
research and trust accounts, although expenses pertaining to research, trust and restricted funds
may be incurred only if they are permitted by the terms and conditions of the grant, award, or
contract. All hospitality events and meetings funded by the University involving alcoholic
beverages must comply with University Policy 4.4 (a summary of this policy is provided in
section 5.1 of this handbook). Alcohol is not allowable under most research grant guidelines.

10.1 Hospitality Expenses

The University recognizes that hospitality expenses may be incurred while providing
services for teaching, research, recruitment, and administrative purposes. In general,
these expenses would be for the provision of food, beverages, social, and recreational
activities for the purpose of entertaining University guests, prospective employees,
students, benefactors, or stakeholders. Events solely for the entertainment of employees
within Laurier and the Broader Public Sector in Ontario are not allowed. All hospitality
expenses need specific pre-approval from the hosting departments Vice-President or
delegate.

10.2 Business Meals (Meeting Expenses)

Events such as business meals are not considered hospitality expenses and are allowable
expenses. Business meals are at the discretion of a manager and occur when meetings or
work continue over a traditional meal time period or timing constraints require a
meeting or work over a meal period. Attendance at such events is to be limited to those
who can be expected to contribute to the objective of the meeting. Refreshments and
light snacks provided at in-house meetings or education sessions are also considered
business meals and not hospitality.
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 A business meal may involve participants solely internal or both internal and external to
the University, as long as the meeting is called specifically for the purpose of discussing
University business. University business includes teaching, research, administration, and
ancillary operations. Meal expenditures are expected to be within the limits of the
university’s per diem allowance as noted in section 5. Receipts over this amount are
subject to supervisor’s approval and may be disallowed. Entertainment is not
considered University business, and would fall under the above hospitality policy.

10.3 Meals for Consultants and Contractors

In accordance with the Broader Public Accountability Act, 2010 under no circumstances
can the reimbursement of hospitality expenses be included in a contract or agreement
between the University and consultants or contractors. This means that the University
cannot reimburse a consultant or contractor for any meals, beverages, snacks, or
incidentals. Expenses for travel and accommodation, other than meals, can still be
reimbursed that are in accordance with this handbook and must be specified in the
contract agreement. A consultant or contractor consists of any individual or organization
who receives monetary value (including an honorarium) in exchange for a service or
good.

A consultant or contractor can be provided a meal, beverage, or snack if it complies with

the policy in section 10.2 Business Meals. In that instance, the hosting department
should pay the expense and submit it for reimbursement using the Meeting Expense
Form. This exception does not include travel meals.

10.4 Hospitality, Business/Working Meal, Social Event

In determining if an expense is acceptable, it may be helpful to consider the following

questions:

1. If a hospitality event, what is the purpose of the event?

The general purpose of an acceptable hospitality event should be the development of

relationships or partnerships that will advance the University’s mission. Therefore, the
hospitality event must involve individuals external to the university as the prime
justification for the expense. Hospitality events solely involving individuals internal to
the university are not acceptable and cannot be reimbursed.

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 2. Which of the following event types does the expense fall into?

Hospitality Business or Working Meal Social Events

(Proceed to Question 3) (Reimbursable) (Non-Reimbursable)
Conferences (academic, Meetings over breakfast, lunch, Retirement party
research, or administrative) or dinner to discuss: Seasonal
Student orientation Teaching celebration
Student recognition and Research Holiday
awards University administration celebration
Student recruitment or open Ancillary operations End of term party
house Beverages and snacks offered Baby shower
Alumni relations during meetings, workshops and Wedding shower
Student or Alumni career other educational sessions Birthday
connections and networking Travel meals (see section 5 of celebration
Donor identification, the Expense Reimbursement Employee
relations, recognition, or Handbook) recognition
cultivation Recruitment of faculty and staff

3. If a hospitality event, which of the following participant types are involved?

Generally, 50% of the participants being external would be considered reasonable for a hospitality
event, but can vary by event.
Internal to the University External to the University
Visiting researchers, academics, or Visiting researchers, academics, or
administrators inside of the Broader administrators outside of the Broader Public
Public Sector in Ontario Sector in Ontario
Consultants or contractors (including Guest speakers or lecturers who are not paid
guest lecturers or speakers who are paid) Prospective employees or faculty
Board members and appointees* Students***
Faculty, management, staff and student Alumni
employees Donors
Teaching and Research assistants Volunteers
Elected officials** Elected Officials outside of the Broader
Public Sector
* Although Board Members are volunteers they a specifically identified as internal in the broader
public sector directive.
** This refers to provincial officials only however, municipal officials are excluded per the broader
public sector directive.
*** It is possible that an individual may be part of multiple groups, e.g. a student who is also a teaching
assistant. For the purposes of determining acceptability of a hospitality expense, you should consider
what capacity that individual is acting in for that specific event. For the above example, if the event
was for student orientation then the student/TA would be considered external for that event.

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10.5 Submitting a Meeting and Hospitality Expense Claim

In addition to the standard information that needs to be provided with the submission of
an expense claim, a meeting or hospitality expense claim should include the following:

A detailed description of the event or meeting with the purpose clearly stated,
including:
Event type
Participant type
For expenditures funded by a research grant, the description must clearly relate
the expense to the research being funded by the grant.
Indicate the most senior WLU participant at the event or meeting. It is
recommended that the most senior participant incur the expense when feasible,
to simplify the approval process.
One-over-one approval from the most senior WLU participant.
In circumstances where this means approval by the President or by the
Board of Governors, the claim should indicate the most senior person and
the additional approval will be obtained by Accounts Payable. The claim
should still have approval from the appropriate signing authority for the
department/index, to allow payment to be processed in a timely manner.
Standard expense claim information includes:
Original, detailed and itemized receipts
Payee information
Claim date
Index code
Department
Proper accounting
Appropriate signatory

For meeting expenses, all this information should be provided on the Meeting Expense
Form that must be completed and submitted with all claims. A claimant can submit
multiple meetings on a single form, provided a full description, with most senior
participant, is provided for each meeting.

For hospitality expenses, all this information should be provided on the Hospitality
Expense Form that must be completed and submitted with all claims or vendor invoices
that are not ordered through WLU Food Services.

Once complete, the expense claim should be sent to Accounts Payable (202 Regina
Street, Room 232) for payment. The online ordering process through Food Services,
available only at the Waterloo Campus, for internal catering charges has been adjusted
to be in compliance with the above submission requirements.

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 10.6 Purchasing Card and Meeting and Hospitality

When using the purchasing card to pay for meeting and hospitality expenses, the same
policies outlined in sections 10 to 10.5 apply. However, a PCard Meeting Expense
Report or a PCard Hospitality Expense Report must be completed. It should then be
submitted, with the purchasing card bank statement and with all receipts, to Procurement
Services (255 King Street North, K403).

11. Miscellaneous Expense Regulations

11.1 Professional Dues and Membership Fees

Full-time WLUFA members, professional librarians and contract academic staff are
entitled to a Professional Expense Reimbursement (PER). This expense is authorized
for the purchase of items related to the performance and teaching duties of members.
Expenditures can include, but are not limited to, the purchase of books, subscriptions,
memberships in professional associations, equipment, and travel related expenses not
covered by, or in excess of, other travel grants. All claims, with original receipts, are to
be submitted to the appropriate Administrative Manager for processing.

11.2 Flowers, Cards, and Gifts

If reasonable, and explained in detail, the purchase of flowers, cards, and modest gifts
are eligible expenses. The original receipts are to be submitted to Accounts Payable,
with proper signing authorization.

11.3 Software

Software is an eligible expense. In most cases, the University’s Help Desk

(http://info.wlu.ca/its/about/helpdesk.shtml) will issue a work order and install software
on individual computers.

11.4 Staff Training

Proof of payment, and a description of the training, must be submitted to the signing
authority for reimbursement.

11.5 Research Participants

Subjects participating in research studies can be paid for their time. Researchers must
submit receipts, or a form containing the signatures of individuals who have received
payment, along with the Research Participant Advance form to Accounts Payable. In
cases where the Informed Consent Statement promises anonymity and/or confidentiality,
the researcher must submit a copy of the Informed Consent Statement and the
appropriate claim form testifying that he/she has paid research participants, giving
details.

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11.6 University Organized and External Fundraising/Sporting Events

In specific circumstances, the University may benefit from supporting or participating in

fundraising/sporting events. These circumstances are generally limited to the following
business purposes:

identification of donor prospects;

cultivation/stewardship of current donors/prospects;
specific duties associated with the event or related to the employee’s job
performance;
development of relationships and partnerships that will advance the University’s
mission.

Where attendance is compliant with one of these business purpose criteria, approval is
required by the department’s Vice President.

11.7 Non-allowable Expenses

The following expenses are not permitted on employee or non-employee expenses

reimbursement:

passport expenses;
interest charges on outstanding credit card balances;
traffic and parking fines;
expenses for failing to cancel transportation or hotel reservations, unless
cancellation was due to work requirements and occurred after the cancellation
deadline;
excess personal baggage or loss or damage to personal possessions of the
traveler;
laundry expenses for less than 7 days of continuous travel;
equivalent dollar reimbursement for non out-of-pocket costs such as use of
airline reward point or other rewards programs;
hotel pay movies;
expenses for family members of traveling staff, unless pre-authorization has
been granted;
any other personal or excessive amounts;
conference activities that are considered optional, i.e. golf tournaments;
entertainment expenses (such as airline headsets, movies and sporting events) for
the employee while traveling, unless incurred providing reasonable
entertainment for customers or others;
political event tickets or attendance by University officials at a political
fundraising dinner.

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