TRAVEL AND BUSINESS EXPENSE POLICY Approved by President and Vice-Presidents Group (PVP): December 4, 2014 Revised September 11, 2017

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1 TRAVEL AND BUSINESS EXPENSE POLICY Approved by President and Vice-Presidents Group (PVP): December 4, 2014 Revised September 11, 2017 This policy applies to the reimbursement of all travel and business expenses, whether paid from operating, ancillary, capital, trust or research funds. Travel and meal expenses funded by a third party must also meet the terms and conditions imposed by that party. Guiding Principles: Travel, meal and accommodation expenses should be appropriate to the circumstances, reasonably economical, and should facilitate University business. Expenses incurred on University trips should be consistent with normal living standards. University travellers are expected to select accommodation, meals and transportation at the most economical rates. Those who are in any doubt as to the appropriateness of a specific travel expense should consult with the attached University Guidelines on Reimbursable Expenses. Requirements: Faculty or Staff planning travel must receive prior written approval if expenses will be greater than $4,000. If a faculty or staff member has any doubt, they should obtain approval for the travel or other reimbursable expense in advance. The University will not reimburse an employee for travel (or other costs) if travel is not business related, there is no funding to cover the expense (e.g. a grant has ended or overdrawn), or a grant expenditure is ineligible. An approved Travel Authorization Form is required for any travel by persons who are not University employees. Any expenses involving alcohol must be pre-approved by the President or Vice-President of the unit. Expenses for a group can only be claimed by the most senior person present. Required documentation and submission of claim: Expenses are claimed using the expense claim form, and attaching original receipts as required. Claims should be submitted within 30 days from your return to the institution or by May 15 th, to ensure that funding is still available before the fiscal year end is closed. Claims that are not properly authorized, documented or contravenes institutional policy will not be reimbursed. Approval must be obtained from the next reporting level up. In cases where research funds are being charged, the VP of Research/designate must approve. The approver s signature on the form confirms that the manager believes that the claim is for legitimate University activities, for expenses that are allowable under this policy, and are being charged to an appropriate account. If a research account is being charged, the signature confirms that the expenses are directly related to the research project and allowable within the granting agency guidelines. No individual is allowed to solely authorize payment to her or himself. Overpayments: Revisions to Requirements - September 11, 2017 Page 1 of 15

2 Any overpayments must be repaid and will be treated as a debt owed to the University. No payments to individuals: Payments to individuals for services or work performed (excluding subject fees paid to research participants) cannot be claimed for reimbursements, due to Canada Revenue Agency regulations. Contact the Payroll Office if a payment to an individual is required. RELATED GUIDELINES: Guidelines for Reimbursable Expenses How to Claim an Expense Reimbursement for Travel Expenses Additional Research Expense Requirements: Tri-Agency Financial Administration Guide: Professeurs/FinancialAdminGuide-GuideAdminFinancier/index_eng.asp Canada Foundation for Innovation grants (CFI) guidelines: SSHRC CIHR Approved budgets for each individual project. For contracts and agreements that are outside of the tri-agency funding guidelines and CFI, refer to each separate contract and agreement for guidance on other eligible and ineligible expenses within the approved budgets for each individual project. Revisions to Requirements - September 11, 2017 Page 2 of 15

3 Guidelines for Reimbursable Expenses The purpose of these guidelines is to assist approvers and claimants in determining the reasonableness and appropriateness of travel expenses by describing the standards for a number of commonly incurred travel and other reimbursable expenses. In instances not covered by these guidelines, the claimant and approver should apply judgement as to whether the expenses being claimed are accurate, reasonable and in accordance with University policy and/or external restrictions. Expenses incurred relating to University travel should be consistent with normal living standards, with travel arrangements (including meals and accommodation) being based on the most economical use of University resources. Where there is doubt as to the appropriateness of a specific travel expense, the claimant should consult with their manager for guidance or contact Accounts Payable. Expense reimbursements will be processed in the order in which they are received. Claims identified as expenses on the Corporate Travel card will receive priority in the reimbursement process. Travel claims payable in foreign currencies may require additional time for processing. Claims must be received in Accounts Payable within 30 days of the end date of travel. Individuals submitting multiple claims for travel beyond the 30 days will have one claim processed each week. Claims beyond four months must have additional approval (the Dean in a faculty, the Vice-President, Associate Vice-President or Provost for an academic support department). The claimant must claim expenses for each trip separately. In cases where the claimant makes multiple short trips and needs to claim mileage within a period equal to or less than four (4) months, it is more cost-effective to accumulate the costs and submit a single travel claim. This does not apply if research funds are being charged. The claimant must provide a detailed listing identifying each trip date, to/from points, purpose and kilometres driven. In order to avoid any tax implications, the University will not pay a claim for the kilometre rate without the per trip details. The travel claim must be submitted within four months or by the University s fiscal year end, April 30th, whichever date occurs first. Only original detailed receipts will be reimbursed. Original receipts which include the Passenger Boarding Pass plus one of the following items which would indicate the method of payment, the amount paid by the traveler, and the amount of taxes levied: For a paper ticket: customer portion of ticket identified as Customer / Passenger Coupon and / or Not good for passage For an electronic ticket: Copy of the ticket confirmation In most cases, the information required to substantiate both the business activity and proof of payment is contained in the original invoice/receipt. However, in certain cases, more than one document may be required to substantiate both the business activity and proof of payment. For example, a hotel s express check out service may provide a detailed invoice but not indicate payment in full. In this case, the invoice substantiates the business activity and a copy of the Claimant s credit card statement is required to prove payment. If a receipt is lost, use the Lost Receipt Form to provide details of the expense and to receive supervisor s authorization. Individuals will not be allowed to use the Lost Receipt Form more than 2 items on a claim or 5 items in a fiscal year lost receipts will no longer be reimbursed and no HST rebates may be claimed without original itemized receipts and the vendor HST registration number. Page 3 of 15

4 Consider tele/video/web conferencing where possible. In special cases, travel in business class may be acceptable with the prior approval of a supervisor: usually for very long trips (flights to India or China for continuous air travel exceeding nine hours. Continuous air travel starts at the scheduled departure time, and ends with the arrival at destination or with an overnight stop or layover equivalent to an overnight stop); when required for health reasons; or for other special circumstances which are documented, pre-approved and attached to the expense claim form. The lack of availability of economy seats due to late travel arrangements which could reasonably have been avoided through better planning would not be viewed as adequate justification for business class travel. Business class travel is not permitted by most research funding agencies unless there is a medical reason for the requirement, and the funding agency pre-approves the expense. Certain granting agencies specifically disallow gratuities. Claimants are responsible to check eligibility requirements to ensure only eligible expenses are claimed. 1.0 TRANSPORTATION If a University-owned or rented vehicle is used for personal reasons, it becomes a taxable benefit. 1.1 Air & Train: Because significant savings can be realized by making reservations in advance, all employees should plan their travel at least 14 days prior to departure, if possible. The University will only reimburse the full economy fare (coach class for trains).boarding passes or train tickets are required as documentation for travel claims. Employees may accumulate frequent flier points as long as all decisions are made first with due regard to the best available flight prices and times. Points redeemed cannot be reimbursed. Claimants are allowed to claim baggage check fees for one bag excess baggage fees will not be reimbursed unless pre-approval and justification is submitted with the claim. Refer also to Accommodation Section 2.3, below. 1.2 Rental Vehicle: When renting a vehicle, the vehicle must be the most economical and practical size, taking into account the business purpose, number of occupants and safety (including weather) considerations. Luxury and sports vehicles are prohibited. The University s preferred rates are found at To avoid higher gasoline charges, refuel the rental car before returning it. Collision damage waiver is not required if the driver s Corporate Travel Card is used to rent the vehicle. Report all accidents to the rental agency, the Office of Risk Management and your manager. 1.3 Personal Vehicle: The University pays 43 cents/kilometre for the use of your own vehicle. All other expenses (gas, towing, repair, traffic or parking violations, etc.) are the responsibility of the owner. If a private vehicle is used on approved University business, the employee must have insurance coverage of at least $1,000,000 for both personal injury and third party liability and have a three-year Page 4 of 15

5 safe-driving record. Safe driving is defined to be three years with no accident claims, tickets or moving violations. All accidents must be reported immediately to local law enforcement authorities, your immediate supervisor and your own insurer. If a claimant chooses to use a private vehicle for personal reasons on business travel, reimbursement will be limited to the most economical alternative available i.e. the cost of available public or rental transportation. It is the driver/owner s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle, if you are carrying passengers. Keep daily logs to track business use. An individual who travels frequently on behalf of the University should notify his/her automobile insurer regarding such travel. If driving more than approximately 200 kms one way, consider using a rental vehicle. 1.4 Parking, Taxi and Bus Fares. Parking meter charges, tolls, reasonable gratuities, valet parking, taxi cab and bus fares not exceeding $10.00 Canadian per day will be reimbursed without receipt. 2.0 ACCOMMODATION 2.1 Reimbursement will be made for single accommodation in a standard room. Claimants are expected to request the University s preferred rates, found at When there is an opportunity to lodge with a friend or relative and in doing so will reduce the overall cost to the University, a gift in lieu may be purchased at the University s expense. Gifts are expected to be symbolic in nature and minor in cost. Cash payments of $20 Canadian per day or less with a written explanation identifying the host by name and the number of days you stayed are allowable without receipts. 2.3 Many airlines offer substantive discounts for travellers willing to return on a Saturday or Sunday. Where this discount is to the overall advantage of the budget, the employee has the option of taking advantage of such discount. In such a case, normal meal and lodging expenses will be considered reimbursable. A travel agent can assist in the selection of the best option. Documentation supporting the most economical choice should be submitted with the travel claim to explain the additional days of travel. 3.0 MEALS When meals are included in the transportation fare, or in the cost of conference fees, no claim for meals should be made. Alcohol will not be reimbursed as part of meal expenses unless pre-approved by the President or Vice-President of the unit. See Hospitality Policy for the reimbursement of group meals. 3.1 Meals funded through Ontario government funding sources Page 5 of 15

6 Reimbursement of meal expenses for business-related travel may be made using meal allowances at The Ontario Management Board of Cabinet rates on a per diem basis without receipts or by original itemized receipts. If original itemized receipts are not provided, reimbursement will be at the per diem rates. Reimbursements will be made in the equivalent Canadian funds for meal rates only. Incidentals are not reimbursed. Meal expenses are limited to three meals per day and must correspond with the time of departure and return. Only a portion of the per diem is permitted for partial day travel. Ontario Management Board of Cabinet rates. Refer to Ontario Management Board of Cabinet Section 6.0 for meal rates in Canada. Note: Should the claimant travel outside Canada, the rates per the National Joint Council Appendices C and D will be used in the absence of original detailed receipts. OPS Travel Meal and Hospitality Expenses Directive 3.2 Meals funded by research grants from sources other than Ontario government Reimbursement of meal expenses for business-related travel may be made using meal allowances at The Treasury Board of Canada rates on a per diem basis without receipts or by original itemized receipts. If original itemized receipts are not provided, reimbursement will be at the per diem rates. Reimbursements from research grants must comply with the grant agreement. Reimbursements will be made in the equivalent Canadian funds for meal rates only. Incidentals are not reimbursed. Meal expenses are limited to three meals per day and must correspond with the time of departure and return. Only a portion of the per diem is permitted for partial day travel. Treasury Board of Canada rates. Refer to National Joint Council Appendix C for Canada/USA travel and Appendix D for International travel. Note: Should the claimant travel to a country where no rate is listed in the National Joint Council Appendix D, the Canada per diem rate will be used in the absence of original detailed receipts GIFT CARDS/CERTIFICATES Gift Certificates (or gift cards) given to an employee for any reason are considered to be "near cash" by CRA (Canada Revenue Agency) and therefore a taxable benefit. The University has a responsibility to report this as income of the recipient through Human Resources irrespective of the method by which the gift certificates are purchased or claimed. When claiming a gift card(s) on a Travel claim (or Purchase Requisition) for an employee please record the employee name(s) and amount(s) on the form and this information will be forwarded by Financial Services to Human Resources. [If using any other procurement method, departments must forward to HR the employee name(s) and amount(s) given to employees as gift certificates (cards)]. 5.0 OTHER ELIGIBLE EXPENSES 5.1 Researchers are responsible for conforming to funding guidelines established by the funding agency in addition to University policies. Page 6 of 15

7 5.2 Health care insurance for travel outside Canada is an allowable expense for University employees who are not covered under existing University benefits. It is the individual s responsibility to determine the need for such insurance. 5.3 Business telephone charges, internet connections and computer access charges for business purposes where the costs are reasonable and necessary for University business, facsimile transmissions, photocopy services. 5.4 Miscellaneous charges that would not otherwise be incurred, such as tips, taxi fares, public transportation costs, laundry/dry cleaning (after 7 days of business travel). 5.5 Visa, passport, currency exchange charges if specifically incurred for University business. 5.6 Personal cell phone and internet charges up to a maximum of 80% with justification. 5.7 Where additional expenses are incurred relating to the accommodation of a disability or other health-related issues, a doctor s note is required. 5.8 In the case of luncheons for thesis defences, only the panel members and student meals may be claimed. Alcohol expenses are not eligible for reimbursement unless pre-approved by the President or Vice-President of the unit. Thesis expenses are not eligible items to be charged to NSERC/SSHRC funded research accounts. If non-nserc/non-sshrc agreements/contracts are negotiated to fund graduate students, thesis expenses may be charged to these accounts if the budget negotiated with the third party allows. No exception may be made to this policy without the written consent of the VP Academic. 5.9 An out-of-pocket payment to an individual for services rendered is acceptable if that payment was incurred while the Claimant was outside Canada and the amount does not exceed the equivalent of $100 Canadian (i.e., a traveler may require the service of a translator while travelling in a foreign country). Every effort should be made to acquire services through a reputable business and obtain an invoice for payment. In the event that the services of an individual are imperative, the Claimant must submit a document from the individual that includes name, home address, date, description of services and amount paid. 6.0 INELIGIBLE EXPENSES 6.1 Fees for excess baggage or baggage handling. Charges of this sort which are necessary because of research purposes must have prior approval. 6.2 Expenses relating to travel which is not directly linked to University business or a research project to which the claim is being charged (costs related to unnecessary stop overs etc). Page 7 of 15

8 6.3 Any extra costs incurred by traveling with a family member or companion. 6.4 Late payment/service charges. 6.5 Air travel accident insurance. 6.6 Purchases of equipment or fixed assets (such purchases are required to be made in accordance with the Purchasing Policy). 6.7 Child care expenses are not eligible (if the expense is against a research account it must be specifically preauthorized by the granting council under exceptional circumstances). 6.8 Payments to family members except as allowed in the Accommodation Section. 6.9 Airport lounge fees Advanced seat selection charges for flights within North America Hotel suites, executive floors, or concierge levels Use of gift cards/loyalty program rewards etc. to pay for items Loss or damage to personal possessions Parking and traffic fines Penalties incurred for non-cancellation of guaranteed hotel reservations Personal expenses including, kennel fees, travel accident and life insurance costs, movies, mini-bar charges Combining University Travel with Personal Travel travellers may combine University travel and personal travel with the approval of their administrative head of unit. In the event that the traveller schedules an indirect route (interrupting business portions of a trip for personal travel or vice versa), the administrative head and the traveller must agree in advance on a fair allocation of the trip expenses that refer to University business. In no event will the University s portion of expenses exceed what would have been charged had the personal travel interruption not occurred. Personal receipts must be kept separate from business expenses Personal credit card service charges, delinquency assessments, interest, annual fees, or any other charges associated with the use of personal credit cards Personal use of recreational facilities or recreational memberships Stopover costs, where the stopover was unnecessary. Page 8 of 15

9 6.21 Transportation to and from home and place of employment. 7.0 OTHER 7.1 For Travel outside Canada Staff and faculty travelling internationally on business should complete an itinerary including contact information to be kept on file by the University, in case of emergency. Reimbursements will be made in Canadian funds. If proof of conversion amount is not provided (credit card/bank statement) then the posted Bank of Canada rate will be used. Receipts in foreign languages must be translated to English for processing. 7.2 Frequent Flyer Points Employees may accumulate frequent flier points as long as all decisions are made first with due regard to the best available flight prices and times. Points redeemed cannot be reimbursed. 7.3 Special Provisions for Researchers (or Grant Holders) Researchers must abide by all University travel regulations. In addition, travel funded by NSERC, SSHRC, CIHR, CFI may be subject to additional regulations. The onus is on the researcher to be aware of additional restrictions specific to their project. Complete regulations are available at the University s Research website: Please note that researchers have the following additional regulations on expense claims for researchers: (i) (ii) (iii) (iv) The onus is on the researcher to be aware of restrictions specific to the research project. In the absence of a granting agency regulation, the University regulations will apply. A separate expense claim must be submitted for each traveller AND a separate claim must be submitted for each trip. If the traveller is not the principal investigator, the traveller s association to the research must be documented on the expense reimbursement form under the claimant s signature. If a meal receipt is submitted and the claim includes reimbursement for another individual(s), the additional individual(s) association with the research must be declared. A Travel Authorization Form must be completed and accompany the Expense Reimbursement Form for travel expenses exceeding $4,000 to be charged to research funds. A detailed itinerary must be filed with the claim for travel to different locations. If sharing accommodation, the additional traveller s association with the research must be declared, otherwise the single occupancy room rate must be claimed. Page 9 of 15

10 (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) The names of the visitors/guests and their association with the research project should be noted on the reverse of the restaurant receipt. The reimbursement for a vehicle rental is limited to the rental charge (including insurance) plus gas. The cost of insurance is not an allowable expense against NSERC and SSHRC funded research for University owned vehicles. Eligibility of insurance expense against non-nserc and non-sshrc research funds should be confirmed before charging travel. Meal expenses are limited to three meals per day and must correspond with the time of departure and return. Only a portion of the per diem is permitted for partial day travel. The principal investigator s signature must be one of the two signatures on the reimbursement form. If the principal investigator is the claimant, the second signature will be that of the VP of Research or designate. Service and handling fees associated with cash advances obtained on the University s Corporate Travel Card may not be charged to research accounts funded by Federal granting agencies. A central University account exists to cover these fees. The fees should be identified on the reimbursement form. The account number to cover these charges will be assigned by Research Accounting Services. Research expenses must fall within the essence of the grant. When a Claimant submits a travel claim or settlement where the expense is permitted by the granting agency and is more liberal than the University s travel policy or related guidelines evidence of the entitlement must be submitted with each claim. Typically, the evidence is a copy of the grant award or contract. Where the Government of Canada (i.e., Tri-Agency, PWGSC, CIDA, etc.) or Government of Ontario (i.e., OCT, MRI, etc.) funding agencies provide more liberal entitlement, no evidence is required. Travel between campuses is not eligible under Tri-Agency regulations. 7.4 Expenses for Flowers: Only the President or Vice Presidents are authorized to take the appropriate measure in the name of the University. In the event the University wishes to associate itself to an event for reasons of responsibility, public relations, etc., the costs will be borne by the budget of the President or respective VP. Related Resources Travel and Business Expense Policy How to Claim an Expense Reimbursement for Travel Expenses Additional Research Expense Requirements Page 10 of 15

11 Tri-Agency Financial Administration Guide: Professeurs/FinancialAdminGuide-GuideAdminFinancier/index_eng.asp Canada Foundation for Innovation grants (CFI) guidelines: SSHRC CIHR Approved budgets for each individual project. For contracts and agreements that are outside of the tri-agency funding guidelines and CFI, refer to each separate contract and agreement for guidance on other eligible and ineligible expenses within the approved budgets for each individual project. Page 11 of 15

12 How to Claim an Expense Reimbursement for Travel Expenses For more information, refer to Guidelines for Reimbursable Expenses, or contact Purchasing and/or Accounts Payable. Page 12 of 15 Consultants and other contracts may make claims for allowable expenses and be reimbursed ONLY when the contract specifically provides for it. This group will not be reimbursed for any hospitality, incidental or food expenses. Departments are responsible to inform visitors of the expenditure guidelines and expense limits prior to incurring expenses for reimbursement. 1. Obtain approval before incurring any expenses and if expenses are anticipated to exceed $4,000, the travel authorization form is to be completed prior to making travel arrangements. The approved form is to then be submitted with the reimbursement request. 2. It is recommended that you obtain a Corporate Travel Card from Accounts Payable in the Finance Office. The card can be used for short-term cash advances, hotel accommodation, car rental, restaurant charges and the advance purchase of airline tickets. Expenses incurred can be reimbursed prior to the traveler leaving, upon submission of an approved reimbursement form. Boarding passes must still be forwarded to Accounts Payable upon return. Charges to personal credit cards are not reimbursed prior to departure. 3. Before you travel, buy any equipment that you might need before you leave, in accordance with the Procurement policy. 4. Cash advances (daily maximum of $1000; monthly maximum of $2000) are available through the University s Corporate Travel Card at all American Express offices and any bank machine with the interac symbol. The University pays for the associated handling fees and service charges. All full time employees eligible for the Corporate Travel Card are not eligible for advances through Accounts Payable. Claim cash advances on the reimbursement form after the subtotal of expenses to be reimbursed. Note the section on Special Provisions for Researchers at the end of the Guideline for Reimbursable Expenses. The University will issue cash advances for student field trips and any trips that cannot be accommodated by the Corporate Travel card. A Travel Advance Request must be completed, approved and sent to Accounts Payable. All employees who are six (6) or more weeks late in submitting expense reports to account for a travel advance are considered delinquent and are not eligible for future expense advances. All cash advances must be approved by the employee s supervisor or the VP of Research/designate for expenses being charged to research funds.

13 Page 13 of Keep Your Receipts Original, itemized receipts including proof of payment for expenses should be retained and submitted with an expense report. Required receipts include: passenger copies of air, rail, or bus tickets, customer copies of sales slips showing details of purchase and taxes, restaurant receipts must be detailed and include tax charges to allow HST rebate calculations. Credit card slips, credit card statements, cancelled cheques, Interac slips and photocopies are NOT acceptable receipts. These items are proofs of payment and do not have the necessary HST registration number and tax detail to obtain a tax rebate. It is preferred that boarding passes be submitted to support claims of air travel regardless of how tickets have been paid or reimbursed. In the absence of boarding passes, other documentation to support proof of travel are required. Expenses for which a receipt has been lost or misplaced will be reimbursed only at the discretion of the employee s supervisor. The Lost Receipt form must be completed and attached to travel claim. No HST rebates will be processed for lost receipts. If the lost receipt is being charged to a research account, the VP of Research must authorize. Unclaimed rebates are not eligible research expenditures. See related guideline material for specific details. 6. Complete the expense reimbursement report. Complete the Expense Reimbursement Report with the required information, print the relevant worksheets Expense Reimbursement Report, Hospitality, Travel Authorization, Additional Receipts Summary attach original receipts and sign the form. Obtain the appropriate approval for the general ledger funds to be charged. Make a copy of the approved form and receipts being submitted for your records. INCOMPLETE FORMS/DOCUMENTATION/APPROVAL WILL BE RETURNED TO THE CLAIMANT. Resubmission of the claim will not receive priority in the processing queue. Submit your expense reimbursement claim as soon as you have completed your trip, at the latest within 30 days following completion of travel or other activity for which expenses were incurred. All claims for reimbursement must be made on a Trent University Expense Reimbursement Report. The forms are available in Excel format on the Trent website or from the Finance Office Accounts Payable. Alternate formats for accessibility are available upon request. Timely reporting is very important to ensure that charges are recorded against departmental accounts and research grants in the correct accounting period, while a grant is still open and eligible for charges, and to avoid personal interest charges on credit cards (which are not eligible expenses). Submission of multiple expense reports for travel greater than 30 days prior will have one claim processed per week and expense reports for recent travel submitted within 30 days of return will take priority. Please identify on the expense form if you used the Corporate Travel Card these reimbursements will take priority over expenses not paid on the Corporate Travel Card if received on the same day. If the travel authorization form was submitted prior to travel please indicate on your claim form or attach a copy. Additional information required by the federal research granting agencies must be submitted detailing an itinerary, (dates, people and places)

14 Page 14 of 15 with details on the kind of research expense incurred. Descriptions must be specific research expenses and collecting samples are not acceptable. The travel authorization form is a useful tool to ensure detailed descriptions are included with the reimbursement request to satisfy funding agency requirements (whether or not the travel costs exceed $4,000). In the case of a large number of receipts, review of the claim will be completed more quickly if the receipts are attached in the same order as entered on the Expense Reimbursement Report. Use staples (not paper clips) to organize your claim. If there are too many documents to allow this, place the receipts in an envelope and securely staple the envelope to the claim form. Expense claims submitted by visitors must include a travel authorization form and be signed by the visitor or an employee on behalf of the visitor. The employee signing on behalf of the absent claimant cannot be the person approving the claim. Please retain a copy of the reimbursement claim for your records prior to submitting to your supervisor for approval and sending to Finance for reimbursement. Claims which are delayed in departments before being submitted to Finance will not receive preferential treatment once received by Accounts Payable. If you have any questions about completing your expense reimbursement form, please contact Accounts Payable. 7. Collecting your reimbursement. Employee reimbursements will be made by Electronic Funds Transfer (EFT) to the same account to which payroll is deposited. Changes in your payroll bank information will be used to update your Accounts Payable EFT bank information. Please submit any account changes to Payroll. Approved reimbursement requests are to be submitted on the most current claim form, Accounts payable will process forms received on a first in first out basis and claims for expenses on the Corporate Travel card will receive priority. Claims must reach Accounts Payable a minimum of one week prior to the payment date in order to ensure payment. (Complete and accurate claims received before the end of day on Wednesday will be processed for payment the following Wednesday under normal circumstances. Claims received during peak periods - for example - before calendar and fiscal year ends, longer wait time may occur before payment is processed.) Expense claims received by Accounts Payable with all or part of the general ledger account number missing will delay the reimbursement. It is the responsibility of the claimant to satisfy all required information including the complete 12 digit account number. Object codes for general use can be found on the web at:

15 Page 15 of 15 Notes Original receipts are required to be included with the request for reimbursement and become the property of Trent University. Should it be necessary for an individual or funding agency to have access to the original receipts, a written request is to be submitted to the Manager of Accounting Services. Visitors to the University should be made aware of the rates dictated by University policy prior to making travel arrangements. All individuals requiring cash advances, including those who are not employees of the University, are required to complete the Travel Advance Request and the Travel Authorization Form. The University employee approving a travel advance to a non-employee is personally responsible for the full accounting of the funds released to the traveller. Emergencies arise and unusual situations occur that may not be accommodated by normal procedures. Requests for exceptions may be submitted in writing by the claimant and sent to Accounts Payable for consideration. Misuse of the exception process will result in a delay in the processing of an expense claim and the possible rejection of a claim. For more information regarding travel claims from Tri-agency grants, refer to the section on Use of Grant funds at: GuideAdminFinancier/index_eng.asp