1. Expense Policy: Travel, Meal, and Hospitality
Financial Services
Expense Policy:
Travel, Meal, and Hospitality
2015

2. Contacts Accounts Payable:
Barbara Yeo Vendor Payables Barb Glasser Vendor Payables
Darlene Morris Vendor Payables
John Simone Employee Expense Reimbursements

3. Regulations and Policies
Policies are determined by the following
Ontario Broader Public Sector Expense Directive
Ontario Broader Public Sector Procurement Directive
University Policies
BUFA
Collective Agreement (CA)

4. Regulations and Policies
Broader Public Sector Accountability (BPS) Act - Bill 122
Accountability
Ensure public funds support business objectives
Transparency
Rules are clear, easily understood & available to the public
Fairness
Legitimate, authorized business expenses are paid
Value for Money
Taxpayer dollars are used prudently & responsibly
Expenses are necessary & economical
Bill 122 is law.
The Government of Ontario expects compliance with Bill 122 as part of the funding agreement with the university. The university is required to certify compliance.
University departments are responsible for reviewing and approving eligible, business transactions.
Expenses may be audited to ensure compliance. Audit findings are reported to management.

5. Understanding Brock’s Travel, Meal, and Hospitality Policy
Purpose
It establishes the rules and principles for the reimbursement of travel, meals, and hospitality expenses
It provides a framework of accountability to guide the effective oversight of public resources and that the reporting of expenses is in compliance with external and internal regulations
Scope
This Policy applies to members of the Board of Trustees and all employees not represented by BUFA.
This Policy applies to employees of the University represented by BUFA when the funding source is PER, start-up, project, research accounts, or other accounts
Compliance
The SAC Member of each unit is responsible for maintaining compliance with the Policy.

6. APPROVER RESPONSIBILITY
Travel and Expense Report
What Does My Signature Mean?
Confirming that the expenses were incurred on behalf of University business.
Certifying that the expenses have been reviewed and all information attached to the best of the approver’s knowledge are accurate, correct, and complete.
Certifying that the listed expenses are in accordance with University policies and procedures.
Certifying that the listed expenses fall within an identified budget under which funds are available to provide reimbursement.

7. General Requirements Valid business purpose Adequate substantiation
The Brock Expense Policy applies to all travel, meal and hospitality which will be paid for by Brock for employees, students, and others. Any funds used must meet following general requirements:
Expenses must directly benefit University
Valid business purpose
A report submitted within 9 months that documents amount, time, use, and business purpose
Includes original itemized expense receipts
Adequate substantiation

8. General Requirements Policy exceptions Overpayment Foreign currency
May be approved by the University President and/or Vice-Presidents
Policy exception form must be completed before any expenditures are incurred
Overpayment
Must be repaid by the claimant within a month after the overpayment
Foreign currency
Credit card - submit a copy of the credit card statement
Foreign Exchange service provider - submit the receipt for the currency conversion
Oanda websites - OR

9. P-Card Program

10. P-Card Program Purpose Scope P-Card Eligibility
It enables departments to effectively make payments for purchases according to University policies
It provides a framework of accountability to guide the effective oversight of public resources
Scope
This Policy applies to members of the Board of Trustees and all members of the University who use or approve transactions made on a P-Card.
P-Card Eligibility
Any employee of the University or member of the Board of Trustees can be a P-Cardholder

11. P-Card Benefits Cash Advances Reporting Vehicle Insurance
Has built-in Cash Advance feature
No need for Travel Advance Request forms
No need to use personal funds
Cash Advances
Allows to create and submit expense reports online
Data integration with financial management system
Reporting
No need to buy collision damage waiver on rental cars
Includes insurance that covers the cost of repairing the damage to approved vehicle types rented using the card
Vehicle Insurance
Flight delay ($500)
Lost or stolen luggage ($2,000)
Delayed baggage ($500)
Hotel/motel burglary ($2,500)
Common carrier ($500,000)
Travel Insurance Coverage

12. P-Card Policy Administration P-Card Agreement
The administration and maintenance of the P-Card program and cardholder agreement will be managed by Financial Services in accordance with University Policy
Administration
P-Card holders are responsible for adhering to the terms of the cardholder agreement, including but not limited to the following provisions of the agreement:
Adherence to University Policy
Eligible and ineligible use of the P-Card
Who approves and cancels P-Cards
P-Card fraud monitoring and compliance rules
Proper documentation/receipts
Reimbursement procedures
Reconciliation Procedures
Lost or stolen card procedures
Policy violation procedures
P-Card Agreement

13. P-Card Guidelines Applicable University Policies Restrictions Other
Delegation of Authority
Purchasing
Travel, Meals, and Hospitality Expenses
PER Accounts
Applicable University Policies
Must not be used for personal purchases or other ineligible purchases
The P-Card Agreement will provide for payroll deduction to be used to recover costs
Restrictions
Must be used for all University payments when Visa is accepted by the vendor
Other

14. Professional Expense Reimbursement (PER) Account Policy
Financial Services
Professional Expense Reimbursement (PER) Account Policy
2015

15. Per Diem Allowances Meal Individual allowance Aggregate of all meals
The maximum meal amount becomes the PER DIEM if the meal is expensed to a Professional Expense Reimbursement (PER) account. Meal rates include taxes and gratuities. Reimbursement for meal expenses incurred in Canada is subject to a daily maximum as follows:
Meal
Individual allowance
Aggregate of all meals
The first meal (e.g. breakfast)
$17.00
The second meal (e.g. lunch)
$34.00
The third meal (e.g. dinner)
$51.00

16. Conference Registration
Registration fees
Relate to work responsibility or are intended to upgrade work related skills
Can be submitted in advance of attendance provided that if the employee does not attend the conference and receives a refund, the expense is repaid immediately upon reimbursement
Eligible Expense
Conference activities that are considered optional (e.g. golfing)
Payment of registration fees for other individuals
Ineligible Expense

17. Membership Dues Eligible Expense Ineligible Expense
Professional memberships
Professional liability fees
Membership dues in learning societies and professional organizations directly related to the employee’s discipline.
Eligible Expense
Social club memberships
Patent Fees (unless the Patent and related intellectual property is in the name of the University)
Recreational facilities
Faculty club memberships
Union organizations
Ineligible Expense

18. Tuition Eligible Expense Ineligible Expense Tuition fees
Fees leading to a degree, diploma, or credit related to the staff member’s area of responsibility or future responsibility
Eligible Expense
Personal interest courses
General interest courses
Health/recreation facilities
Courses non-professional in nature
Ineligible Expense

19. Books/Subscriptions Eligible Expense Ineligible Expense Books Journals
Magazines
Manuscripts
Subscriptions (including electronic versions) to any of the above
Associated costs related to professional, teaching, research or administrative responsibilities
Proof of purchase for expenses must include the title of the publication
Eligible Expense
Travel guide books for personal use
Ineligible Expense

20. Equipment/Storage Eligible Expense Ineligible Expense
Computer (e.g. desktop, laptop)
Peripheral device (e.g. printer, scanner, keyboard, mouse)
Portable storage (e.g. CDs, DVDs, USB drive)
Software
Mobile devices (e.g. Cell phone, handheld computer)
Mobile device voice and data plans*
Purchase or rental of equipment
The use of the equipment is appropriate for the purpose of any professional teaching, research or administrative activity. The University retains ownership of all equipment.
Eligible Expense
Items which would normally be provided by the University
Ineligible Expense

21. Mobile Device Voice and Data Plans
Employee - Owned
Reimbursed at 50%
A maximum of $50 per month
University - Owned
Reimbursed at 100%
Plan must be purchased through the ITS
The device is used for University business
Additional cost must be reimbursed to PER account within one month
Use of such devices is subject to the University Technology Policy

22. Miscellaneous Eligible Expense Ineligible Expense Academic robes
Safety garments, footwear and other required safety devices used only in connection with University business
Rental of formal apparel (tuxedos and gowns)
Portfolio, briefcase used exclusively for University business
Photocopying charges related to University business
Business cards, office materials and supplies
Home internet (portion of cost related to conducting University business)
Home router
Membership processing fees in organizations related to University business
Lab materials and supplies
Eligible Expense
Home office furnishings
Office supplies for personal use
Gifts for others (except as outlined in the University Travel, Meals and Hospitality Policy)
Legal fees
Purchase of formal apparel (tuxedos and gowns)
Gift cards
Interest charges on corporate or personal credit cards
Ineligible Expense