| Topic: | Financial and Operations |
|---|---|
| Approval Authority: | Vice-President Finance and Administration |
| Approval Date: | June 25, 2012 |
| Effective Date: | June 25, 2012 |
| Last Revised: | October 31, 2024 |
1. Purpose
This procedure establishes the rules and guidelines related to all expenses submitted for reimbursement by community members, incurred while on University business.
2. Scope and Application
2.1. This procedure applies in respect of expenditures incurred by community members who are to be reimbursed from University operating, capital, ancillary, special purpose or research funds.
2.2. Expenditures charged to research grants or contracts shall comply with this procedure, unless the terms and conditions of the grant or contract impose greater restrictions.
2.3. Expenditures charged to Professional Expense Reimbursements shall comply with this procedure, unless the Professional Expense Reimbursement guidelines impose greater restrictions.
2.4. This procedure applies to all cash advances, petty cash reimbursements and other forms of payment.
3. Definitions
3.1. Reasonable Cost is determined based on sound judgment and moderation, reflecting consideration of accountability, business purpose, efficiency, and value for money.
3.2.Eligible Expense refers to a claim that meets the guidelines of the policy and may be eligible for reimbursement by the University.
4. Procedure
4.1 . Form of Claim
a. Claims for reimbursement shall:
i. be submitted using the University’s electronic expense reporting system. In limited circumstances (petty cash, senior scholars), paper forms may be submitted for claims reimbursement.
ii. be expressed in a common currency at the rate of exchange in effect at the date of conversion;
iii. be accompanied by digitized receipts, invoices, vouchers, or travel ticket stubs;
iv. be itemized by individual transaction;
v. be clearly identified by date, type of expense, and purpose;
vi. be signed by the claimant and any other persons specified herein or by any special terms of the contract authorizing the funds;
vii. be reduced by the amount of any outstanding accountable advance.
4.2. Authorization
a. Claims and accountable advances shall be approved in accordance with the table below:
|
Funding Source |
Approver |
| Operating, special purpose, ancillary, endowment, or capital fund | Person to whom the claimant reports or higher |
| Research grant (externally or internally funded): Claims submitted by Principal Investigator | Department Chair or higher (i.e., Dean or designated Associate Dean, Associate Vice-President, Vice-President) |
| Research grant (externally or internally funded): Claims submitted by external individuals (collaborators, co-investigators, visiting scholars, etc.) | Department Chair or higher (i.e., Dean or designated Associate Dean, Associate Vice-President, Vice-President) - and – Principal Investigator |
| Research grant (externally or internally funded): Claims submitted by York students and research staff | Principal Investigator |
| Professional Expense Reimbursement (PER) | One of the following individuals:
|
| Professional Expense Reimbursement for Vice-President | President |
| Professional Expense Reimbursement for Senior Scholar | Office of the Comptroller or University Services Centre |
b. In all cases, where the claimant is listed as a Primary Approver, then approval shall be obtained from the person to whom the claimant reports or higher.
c. Claims shall be reviewed by the University Services Centre in consultation with the Office of the Comptroller to ensure compliance with this procedure.
4.3. Responsibility of Claimant and Approval Authority:
a. The community member seeking reimbursement shall ensure the expenses being claimed are:
i. valid, eligible, cost effective, and appropriate;
ii. have been incurred in compliance with University policies and guidelines and in the course of conducting University business or research activities;
iii. are allowable under granting agency policies, guidelines, and agreements, if applicable;
iv. have been adequately documented in accordance with the Documentation Standards stated in this procedure;
v. have been preapproved in writing by the cost centre manager and that sufficient funding is available to cover the expenditures.
4.4. Incomplete Claims
a. Claims which have not been properly prepared, authorized or supported by documentation shall be returned to the claimant by the Approval Authority, the University Services Centre or Office of the Comptroller, with reasons given for not processing the claim.
4.5. Travel Card and Travel Services
a. Full time employees traveling on University business, or otherwise incurring expenses on the University's behalf, may request a travel card approved by York University to pay for such expenses and eliminate the requirement to use personal credit to pay for such expenses. Employees who are issued a travel card shall comply with the travel card guidelines established by the University.
b. Employees traveling on University business or otherwise incurring expenses on the University's behalf are strongly encouraged to:
i. make payment by use of the Travel Card approved by York University to reduce associated insurance costs, including travel accident, hotel/motel burglary, flight and baggage delay, and car rental theft and damage; and
ii. book airfare, accommodation and car rental with facilities and agencies which are arranged and made available to employees of the University through York’s preferred travel agency and York’s affiliation with the Canadian Association of University Business Officers (CAUBO) – see Appendix – Expense Reimbursement Guidelines for details.
4.6. Accountable Advances
a. The University strongly encourages the use of the Travel Card when paying for expenses incurred on its behalf. Where the travel card or a personal credit card cannot reasonably be used and an advance of funds may be required to cover travel expenditures in excess of $500, a request for an accountable advance may be made. Only one accountable advance may be outstanding at any time, unless approved by the Office of the Comptroller.
b. The University discourages community members from using accountable advances to cover conference/seminar registration charges.
c. A request for an accountable advance shall be submitted using the electronic expense reporting system, a minimum of 10 business days prior to the date when the funds are needed.
d. A request for an accountable advance shall be approved by an Executive Officer, Dean, or higher.
e. An accountable advance may only be issued to full-time faculty and staff.
f. Employees are expected to settle an accountable advance within 30 days following the use for which it was requested (e.g., completion of travel, conclusion of an event, etc.). An accountable advance shall be settled by offsetting claims for reimbursement and/or by cash repayment.
g. An accountable advance remaining outstanding after 60 calendar days may be deducted from the employee’s next salary payment.
h. Employees who fail to settle an accountable advance within 90 calendar days following the use for which it was requested will no longer be eligible to receive an accountable advance.
i. There will be no further expenses reimbursed until all overdue advances are cleared.
j. At the conclusion of the employment of an employee, the employee shall ensure that all outstanding cash advances have been settled. In the event that an accountable advance remains outstanding, the University shall deduct from any monies payable to the employee any accountable advances outstanding at the last date of employment. Any portion of the advance requiring cash repayment shall be immediately paid by the employee.
4.7. Deadlines for Submission of Expenses
a. All claims shall be submitted on a timely basis from the date the expense was incurred, in accordance with the deadlines noted in the table below:
|
Funding Source |
Deadline** |
| Operating, special purpose, ancillary, endowment, or capital fund | 6 months* |
| Research grant (internally funded) | 6 months* |
| Research grant (externally funded) | 15 months* |
| Professional Expense Reimbursement (PER) | 15 months* |
| Professional Expense Reimbursement for Senior Scholar | 15 months* |
* In cases where a staff member, faculty member or librarian is on an approved leave or has exceptional circumstances meriting an extension of the deadline, requests for reimbursement shall be submitted within 18 months of the expenditure with an accompanying explanation detailing the request for the time extension.
** Claims submitted more than 18 months from the receipt date are not eligible for reimbursement.
b. Requests for reimbursement from externally funded grant monies are subject to the deadlines set by the granting agency, and where such deadlines require shorter timelines for reimbursement than those set out above, the deadlines set by the granting agency take precedence.
4.8. Processing of Claims
a. Claims made hereunder shall be submitted to the University Services Centre.
b. Claims should be submitted electronically using the University’s electronic expense reporting system for reimbursement.
c. Paper claims are limited to the following items: Petty cash and Senior Scholars.
d. Reimbursement to the employee shall be by direct deposit to the bank account on file with Payroll and Records.
e. All expense claims and accountable advances are subject to subsequent audit.
f. Ineligible expenses identified through an audit shall be reimbursed to the University by the claimant.
4.9. Expense Guidelines
a. While the University will reimburse reasonable expenses incurred by employees while on University business, it has also established Expense Guidelines as to what will be considered reasonable in most cases. For additional information and guidance, please see Appendix – Expense Reimbursement Guidelines which will be updated from time to time by the University Comptroller.
b. Any deviation from this Procedure requires advance written approval from a Dean, Assistant or Associate Vice-President, or higher and shall be supported by a written, detailed justification. The individual approving the deviation will acknowledge, in writing, that the expenditure does not comply with this procedure and provide approval for the deviation.
c. For information on expenses that are ineligible for reimbursement, refer to Appendix – Expense Reimbursement Guidelines.
d. Procurement of Goods and Services
i. The expense claim process is intended to reimburse employees for expenses incurred while on University business.
ii. All purchases of goods and services shall comply with the University’s Policy and Procedure on the Procurement of Goods and Services, shall utilize Vendors of Record where possible, and shall be directly billed to and paid by the University’s Accounts Payable office.
iii. Accordingly, the University will only reimburse employees (via a claim for reimbursement) for nominal purchases of goods where the merchant is unable to directly bill the University.
e. Eligible Travel Expense Criteria
i. Employees shall be reimbursed for the most direct and economical mode of travel available, considering all of the circumstances.
ii. Business class transportation will be reimbursed in exceptional circumstances, shall be supported by a detailed explanation (such as for medical reasons), and requires the following:
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- written pre-approval by a Vice-President (or where the claimant is a Vice-President or a President, by the person to whom the claimant reports);
- when required for medical reasons, the claimant to have on file with Health, Safety, and Employee Well-Being, Department of Human Resources, a doctor’s note confirming that a medical accommodation is necessary;
- when claiming on external research funds, written pre-approval by the granting agency*, if required.
- Pre-approval from the Vice-President (or higher) and the granting agency (if applicable) must be attached to the expense claim. Medical notes should not be attached to the expense claim.
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iii. For information on expenses that are eligible for reimbursement, see Appendix – Expense Reimbursement Guidelines.
f. Eligible Hospitality Expense Criteria
i. Hospitality expenses are eligible to the extent they comply with the University’s policy and procedure on Hospitality.
g. Multiple Employee Claims
i. When a claim is submitted for expenses incurred by more than one employee from the same Faculty, department or operating unit (e.g., a meal or travel expenses for a group event where more than one employee is involved), the employee who holds the most senior position shall normally arrange payment and submit the claim for reimbursement.
ii. Where a multiple employee claim includes expenses incurred by the signing authority or department head, the claim shall be signed by the person to whom that individual reports to, or higher (per authorization table in 4.2.a. above).
h. Documentation Standards
i. The following information should be provided when submitting an expense reimbursement:
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- purpose of trip or expenditure, including a statement linking the expenditure to University business or research;
- travel dates and destinations;
- conference agendas or programs;
- details of daily expenditures during the trip;
- travel arrangements;
- details of any vehicle used; and
- any required documentation as stipulated in other University policies and procedures.
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ii. Claims for expense reimbursement shall be accompanied by original or digitized receipts, invoices, vouchers, and other evidences of travel or expense.
iii. Claims for hospitality reimbursement shall be accompanied by original or digitized receipts and shall clearly state the business purpose and identify the parties involved (and their affiliation).
iv. Claims for mileage shall be itemized by trip and include the following for each trip: the business purpose of the trip, date, starting point, ending point, and number of kilometres.
v. Claims for cellular and data services shall be accompanied by an explanation of how the business portion is determined.
vi. Where receipts are denominated in a different currency, documentation shall be provided to support exchange rate.
vii. Where a claimant incurs incremental costs for personal reasons, the claimant is responsible for determining the pure cost associated with conducting York business. Only the portion incurred for York business is eligible for reimbursement. The claimant shall obtain, at the time of booking, and include with the expense claim, comparable quotes without the stopover, extension, or other incremental item, and the lower amount should be claimed.
viii. It is understood that on occasion an original receipt may be lost or not issued (e.g., in a foreign country). A Missing Receipt Declaration in Concur must be completed.
ix. Failure to provide required documentation may result in longer processing times or denial of the claim for reimbursement.
OTHER RESOURCES
| Legislative History: | Approved by UEC: 1996/02/12; Approved by BPC: 1995/03/05; Board of Governors Finance & Property Committee: 1996/02/12; Date Effective: 1996/02/12. Amended: 2007/05/01; 2012/07/01; 2017/10/06; 2024/10/31 |
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| Date of Next Review: | 2029 |
| Related Policies, Procedures and Guidelines: |
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