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Travel and Other Business Expenses Policy

I.    Purpose

The purpose of this policy is to establish the parameters under which any University Funds are eligible for reimbursement by a Claimant for travel and related expenses, or other business expenses while conducting University Business.  

This policy is designed to rely on the goodwill and discretion of the individual incurring the expense, while at the same time allowing the University to meet its stewardship obligations as a public institution.

II.    Scope and Application

This policy applies to all University faculty, staff and students, or any individual and includes expenses incurred out-of-pocket personally or incurred by the Claimant through a University purchasing card. 

III.    Definitions

“Approver” means an individual authorized to approve a Claimant’s business expenses.  It is usually the individual to whom the Claimant reports and must be an individual senior to the Claimant.

“Claimant” means any university faculty, staff and students, or any individual who incurs travel-related expenses or other business expenses in the interest of the University, excluding external service providers (e.g. consultants).

“University” means Toronto Metropolitan University.

“University Business” means activities and operations that are in the interest of the University and subsidiaries and there is a clear connection between the expense incurred and the benefit to the operations of the University.

“University Funds” means all revenues, grants and funds that are the financial responsibility and stewardship, either directly or indirectly, of the University.

IV.    Principles

1.    The following principles are applicable and fundamental to this policy:

a.    University Funds are to be used prudently and responsibly with a focus on accountability and transparency.

b.    Business expenses are to be reasonable and fiscally responsible especially for a publicly-funded institution.

c.    Reimbursements must be submitted on a timely basis.

d.    Expenses must be in the interest of University Business and, if challenged or audited, Claimants must be able to make a clear connection between the expense and the benefit to the University.

e.    Reimbursements incurred are not an automatic entitlement as all expenses and are subject to approval, review and must be justifiable by the Claimant.  

f.    A Claimant will neither financially benefit nor suffer loss as a result of carrying out University Business.

V.    Policy

1.    The University reimburses Claimants for eligible business travel, meals and related expenses or other reimbursable business expenses while conducting University Business.

2.    Expenses must be supported by appropriate proof-of-payment and detailed supporting documentation including copies of detailed invoices or itemized receipts with applicable taxes, tips, exchange costs, etc.

3.    Timely reimbursement claims will be made with supporting documentation provided, and appropriately authorized, including out-of-pocket expenses that adhere to the principles outlined above including adequate justification to substantiate that the expense was incurred in the course of University Business.

4.    Expenses submitted more than a year after the expenses have been incurred or expenses that were incurred in a previous fiscal year which has since been closed, are not eligible for reimbursement unless reasonable exceptions are submitted by senior leaders on the Claimant’s behalf to the Office of the Chief Financial Officer. Deadlines set by externally funded granting agency, funder or other University professional development procedures requiring shorter deadlines, those short deadlines will take precedence.

5.     Expenses must be as a result of Claimants being out-of-pocket personally or incurred by the Claimant through the University’s purchasing card. The University’s purchasing card is the preferred method of repayment and is to be utilized unless it is not possible or practical.

6.    Expenses must be related to the Claimant’s role or department for expenses directly paid by the Claimant.  For further clarity, expenses cannot be submitted that were paid by or on behalf of any other person including but not limited to the Claimant’s spouse, partner, child or relative. 

7.    Expenses may be claimed and reimbursed once, regardless of funding source and are not to be duplicated by submitting the same expense or including receipts that have been reimbursed through the University purchasing card or reimbursed by another provider or through another reimbursement method.

8.    In accordance with the University Property policy, all equipment and tangible assets acquired partially or entirely with University Funds are the property of the University. 

9.    Expenses incurred for and funded by external granting agencies or other external funders are required to comply with this University policy, unless the funders guidelines impose greater restrictions.

10.    Expenses for Professional Expense Reimbursements Funds (PERF) must follow the processes agreed upon including established procedural documents in accordance with University collective agreements.

11.    Fees incurred from travel cancelled at the University’s request or for personal emergencies will not be the responsibility of the Claimant.

12.    Claimants are responsible for reimbursement to the University for any expenses found to ineligible expenses:

a.    That are of a personal nature; 

b.    That are excessive or unreasonable;  

c.    That do not meet the basic principle that expenses must be in the interest of University Business; and / or, 

d.    Where there is no clear connection between the expense and the benefit to the University.

13.    All expenditures are subject to review and compliance by Financial Services and random and specific reviews by Internal Audit, external auditors and where applicable by external granting agencies or other funders.

VI.    Roles and Responsibilities

1.    Claimant

a.    The Claimant must have advance authority, either as an expectation of the position held or from an administrative head of the unit, to incur business expenses on behalf of the University.  Documented prior approval from their manager or leader is required before scheduling travel plans.

b.    Each Claimant is responsible for ensuring that expenses claimed:

i.    Adhere to this policy; 

ii.    Are complete and accurate;

iii.    Are for University purposes only; 

iv.    Comply with any applicable external organization or funding agency policies;

v.    Include appropriate supporting documentation; and 

vi.    Indicate the correct account(s) distribution. 

vii.    Are completed and submitted on a timely basis. 

c.    During any review or audit process, the Claimant agrees to submit original receipts and any other supporting documents to Financial Services within the time frame requested.

d.    A Claimant cannot approve: 

i.    Their own expenses; 

ii.    Expenses of the individual to whom they report; 

iii.    Expenses of an individual who holds a more senior position in the University; or 

iv.    Any person that the claimant has a personal relationship with. 

2.  Approver

a.    The Approver is responsible for ensuring that claims adhere to this policy and that expenses have been incurred in the interest of University Business, completed and submitted correctly by the claimant, are reasonable for University purposes or funding agency policies and that supporting documentation is provided to support the legitimacy of the expense. 

b.    If the Approver is unable to satisfy their responsibilities they may do the following:

i.    Engage in discussion with the individuals more closely connected to the expense; 

ii.    Request additional details or documents from the Claimant; 

iii.    Engage Financial Services in discussions on what might be done to satisfy their responsibility as Approver in a specific instance; and / or, 

iv.    Require that the Claimant submit part, or all of a claim to a different Approver who can more readily meet the requirements for approval (e.g. someone more closely involved).

3.  Financial Services

a.    Financial Services is responsible for reviewing reimbursements claims for appropriate authorizations, supporting documents and variance from policy or procedures. 

b.    Claims may be returned for clarification if approvals, supporting documents or rationale are missing or not clear.

c.    During the review and compliance or for audit and investigative purposes, Financial Services may check the accuracy or require additional information that has been provided in support of a claim.

d.    Financial Services also provides systems that work efficiently, provide training and guidance, answer questions and have the right to question certain expenses when they notice variation from the policy.