Travel and Business Expenses

Policy Changes

Travel and Related Expenses

• Read the Policy in its entirety before proceeding with this tutorial

• The tutorial addresses many of the topics, however does not cover everything covered by the Policy

• If you have any questions about application of the Policy, contact Financial Services

Expenses

EXPENSES

TYPE BUSINESS AND HOSTING FOOD AND BEVERAGES SOCIAL AND RECREATIONAL

ACTIVITIES SMALL GIFTS

TRAVEL GOODS AND SERVICES

FORM INTERNAL EXTERNAL EVENTS

IN PROVINCE OUT OF PROVINCE TRANSBORDER AND INTERNATIONAL

N/A

LOCATION ON CAMPUS OFF CAMPUS

OFF CAMPUS N/A

APPROVAL ADMINISTRATIVE SUPERVISOR PRE-AUTHORIZATION: OUT OF PROVINCE – ADMINISTRATIVE

SUPERVISOR TRANS-BORDER AND INTERNATIONAL –

ADMINISTRATIVE SUPERVISOR AND SENIOR LEADER

EXPENSE APPROVAL: ADMINISTRATIVE SUPERVISOR/PD REP

APPROPRIATE BUDGET SIGNING AUTHORITY

PURCHASING METHOD

EXPENSE CLAIM PURCHASING CARD PAYMENT REQUEST PURCHASE ORDER (FOR EVENTS)

PURCHASE ORDER

PURCHASING CARD

PAYMENT REQUEST

RELEVANT POLICY

HOSTING AND BUSINESS EXPENSES TRAVEL AND RELATED EXPENSES PURCHASING

What is business travel?

• Travel: away from your normal place of employment

• Business travel: includes all business and PD travel

Travel Management

• All air travel for college business and professional development must be booked through designated service provider

• Accommodation and ground transportation bookings at travelers’ discretion

Business Use of Personal Vehicle

• RDC recommends use of rental or college vehicle for all out of town travel

• If personal vehicle must be used within the province, the College reimburses employees at the regular per kilometre rate

• If personal vehicle used out of province, the College reimburses at the reduced rate (40% of regular rate) to a maximum of $500

• Mileage log required unless claiming pre-set allowance amount

Insurance

• When you use your personal vehicle for business travel you are responsible to arrange for any additional insurance coverage (at your own expense); discuss requirements with your insurance provider

• The college insurance covers rental and college vehicles used by EE’s within Canada and US; proof of insurance can be obtained prior to your trip from Purchasing.

• If renting vehicles outside of Canada and US, you are advised to purchase additional insurance from rental agency (RDC will reimburse you for that expense)

Travel Pre-approval Process

• All College out-of-province travel and an estimate of related expenses must be pre-authorized

Application Form

• Travel and/or Professional Development Fund Application

• Use one form per activity/purchase/trip• Provide only relevant information• Must receive preapproval before committing or

spending any funds• In addition to information currently collected on

PD Fund Application, the new form– Identifies activities that involve travel– Provides spot for signatures authorizing travel– Outlines routing (paper flow)

Pre-approval Routing (Paper Flow)

Applicant

Direct Supervisor (support activity, and

travel within the province and time off

work)Documented post

approval

Administrative Supervisor

(approve travel out of province within Canada)

Documented Pre-approval

Senior Leader(approve travel outside

Canada)Documented Pre-

approval

Professional Development Representative /

Committee (considers PD requests

only)

Financial Services (keeps approved

applications on file, notifies applicant of the

decision and funding and provides ref. #)

Pre-Approval Form and Process

The personal information on this form is being collected under the authority of, and will be protected in compliance with, the Freedom of Information and Protection of Privacy Act and the Personal Information Protection Act of Alberta. It will be used for the purpose of determining business travel and Professional Development eligibility and funding. The information will be retained by Human Resources for a period of one (1) year, after which it will be destroyed in a secure manner. If you have any questions about the collection and use of this personal information, please contact Human Resources, Red Deer College, 100 College Blvd., Box 5005, Red Deer, Alberta, T4N 5H5, Telephone: 403. 342.3181. Use one form per activity/trip. Complete only fields that apply to your particular situation. To enable timely processing, ensure that all relevant information is provided. You must have your activity/trip/purchase approved before making arrangements and spending funds. Financial Services will notify you of the decision, reference number where applicable and, in case of approved PD funding, of the amount available to fund this request. You are required to quote the reference number on all invoices/expense claims related to this request.

PROFESSIONAL DEVELOPMENT FUND AND/OR TRAVEL

REQUEST

Red Deer College 100 College Blvd Box 5005 Red Deer, Alberta CANADA T4N 5H5

ROUTING FINANCIAL SERVICES USE ONLY

DIRECT SUPERVISOR ( FOR IN-PROVINCE TRAVEL AND TIME OF WORK)

ADMINISTRATIVE SUPERVISOR (FOR OUT-OF-PROVINCE TRAVEL)

RESPECTIVE SENIOR LEADER (FOR TRANSBORDER AND INTERNATIONAL TRAVEL)

PD REPRESENTATIVE/COMMITTEE (FOR PD FUNDING APPLICATIONS)

FINANCIAL SERVICES (ALL REQUESTS)

REFERENCE #

Approval Reference Number

• Approval reference number and its use• What happens if the T&E claim is

submitted without the reference number?

Meal Expenses

• No per diems for meals• Actual expenses to a maximum daily

amount per person• Most senior position(within a reporting

relationship) in attendance needs to pay for shared expenses

• Need original detailed receipts• Declaration form for missing receipts

Lost Receipt Declaration Form

I, , hereby declare the following receipt has been lost, misplaced, accidently destroyed or unobtainable:

Vendor name

Date of purchase

Amount of purchase

Description of goods/services purchased

I also declare that I have not and will not use this receipt (if found) to claim reimbursement from any other source, or to support any claim for income tax deductions in the future. I understand that failure to comply with these Policies may result in loss of signing authority and purchasing privileges and may result in disciplinary actions up to and including dismissal.

Claimant

(Print Name) (Signature)

(Department) (Date)

Approving Authority (Print Name) (Signature)

Lost Receipt Declaration Form

Lost Receipt Declaration Form

This form is to be used in the rare occasion when an expense (in excess of $5) reimbursed by or charged to the College cannot be supported with the original itemized receipt.

The claimant must certify that the original receipt was lost, misplaced, accidentally destroyed or unavailable and the copy could not be obtained.

The claimant can only fill out one Form per lost receipt. The Form must be signed, approved and submitted with a Travel and Expense Claim or Purchasing Card Statement in replacement of the missing receipt.

The Form is not intended to substitute the regular process for obtaining receipts.

Lost Receipt Declaration Form (cont’d)

I, , hereby declare the following receipt has been lost, misplaced, accidently destroyed or unobtainable:

Vendor name

Date of purchase

Amount of purchase

Description of goods/services purchased

I also declare that I have not and will not use this receipt (if found) to claim reimbursement from any other source, or to support any claim for income tax deductions in the future. I understand that failure to comply with these Policies may result in loss of signing authority and purchasing privileges and may result in disciplinary actions up to and including dismissal.

Claimant

(Print Name) (Signature)

(Department) (Date)

Approving Authority (Print Name) (Signature)

Expense Claim

• List daily expenses, indicating a purpose of expenses and persons or organizations visited

• If claiming travel expenses, include approval reference number

• Reconcile travel expenses to the budget• Claim must be submitted within one month

following the event or return date, or by June 30 (whichever comes first)

T&E Claim and Trip Summary FormDocument Number TRAVEL AND EXPENSE CLAIM Due Date AND TRIP SUMMARY REPORT

Last Name: First Name: Middle Name:

RDC ID Number: 000xxxxxx RDC Phone number: 4001 RDC E-mail Address: Department:

Pcard/Travel Card

Pmt Request/PO

Previous Expense

Claim Meals Lodging

Date Description of Travel / Details of Expense km Amount B/L/D

Exch. Rate

Dec 08/05 Travel to Calgary airport 270 108.00 28.00 110.00 246.00 246.00

re: Financial Supply Chain Conf. - 15.00 0.00

Dec 01/05 Packing tape for the office - 15.00 15.00 15.00

Nov 31/05 "Accounting for Non-Profit" - 350.00 1.25 437.50 437.50

annual subscription - 0.00 0.00

Dec 11/05 Hotel in San Diego 450.00 - 0.00 450.00

Dec 10/05 Meals - 55.00 1.25 68.75 68.75

Dec 11/05 Meals - 37.00 1.25 46.25 46.25

Dec 11/05 Parking 65.00 65.00 65.00

Dec 08/05 Flight to San Diego 560.00 - 0.00 560.00

Dec 8-11/05 Incidentals - 30.00 30.00 30.00

- 0.00 0.00

- 0.00 0.00

- 0.00 0.00

- 0.00 0.00

- 0.00 0.00

- 0.00 0.00

TOTAL EXPENSES 1,010.00 0.00 0.00 173.00 120.00 110.00 410.00 908.50 1,918.50

Travel Approval Ref. # PREAPPROVED BUDGET $2,000.00

FUND ORG ACCT PROG AMOUNT

REIMBURSEMENT REQUESTED BY: DATE: 1101 61101 7312 4101 456.00

John Smith 22-Sep-10 1101 61101 7202 4101 452.50

CLAIM VERIFIED AND APPROVED BY: DATE:

Administrative Supervisor or PD Rep 22-Sep-10 Less Advance 1101 1227 (200.00)

708.50

FOR USE BY ACCOUNTS PAYABLE ONLY

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If this is the final claim for this trip/event, please check this box.

Finance

TOTAL COST OF EVENT /

TRIPOther Expenses

Converted Total

APPROVED FOR PAYMENT

GST INCLUDED IN EXPENSES

In CAD

TELL US ABOUT YOURSELF!

Air, Ground, Parking Foreign Currency

Paid by / Charged to Expense Claim (Receipts Attached Except for Personal Vehicle Use)

Smith John

.,..@rdc.ab.ca

T.

Oooops!

Question

• I didn’t know…

• I don’t see it that way…

• I already incurred an expense…

• I have done this before…

Answer

• Each case will be individually assessed

• Definitive interpretation of the Policy rests with Chief Financial Officer

• Claimant may be held responsible for the expenses resulting from non-compliance; if RDC already paid for these expenses, the claimant may have to reimburse the College

• Consistent pattern of non-compliance will be addressed in a progressive manner

More ???

• If you have any further questions, contact us at Finance@rdc.ab.ca

• All inquiries involving a specific scenario are best discussed before you make any travel arrangements