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					                                                           EXPENSE REPORT
                      TRAVEL AND OTHER PERSONAL REIMBURSEMENTS
                               Instructions and Summary of Policy
                                              (See the Administrative Handbook or InfoMcGill for full details)


Purpose                                                                             Summary of Policy
1.   This report should be used for all University travel & other personal          1. The claimant is responsible for ensuring that claims for expenses are
     reimbursements from all sources of funding. Individual reimbursements             accurate and in accordance with University Policy.
     under $50 may be obtained through departmental petty cash funds.                    Travel supported by research grants or contracts must comply with
     Equipment and supplies exceeding $250 must be processed on a                        University regulations and policies unless specifically indicated otherwise by
     Purchase Requisition (please refer to selection B-61 of the Administrative          the granting agency. In the event of inconsistencies between such
     Handbook).                                                                          guidelines and University policies, the granting agency guidelines will apply.
                                                                                    2. Only legitimate expenses related to approved University business will be
Instructions                                                                           reimbursed and cannot be used by the claimant for income tax purposes or
1.   Complete the top of page 2 by printing your name, address, McGill I.D.            for any claim to another organization.
     number, etc. If claiming travel expenses enter your itinerary. NOTE:
     Cheque will be mailed to the Claimant at the address indicated on the          3. Travel and other personal expenses can be reimbursed only by submitting a
     Expense Report.                                                                   properly completed and approved Expense Report. This report must be
2.   Complete expense categories A through D as applicable. Travel claims              accompanied by original receipts and paid invoices. Travel claims must be
     must include all of your expenses related to a particular trip that were          submitted within 10 working days following the completion of each trip.
     paid by you, the University or any other party. For example, when an              Other claims may be accumulated and must be submitted not later than 60
     airline ticket is prepaid, the item is processed as an advance. In order to       days after the date of the earliest expense included on the report. Reports
     clear that item you must include the original ticket and report the cost in       that are not properly completed will be returned to the claimant or the
     the appropriate category (in this case in category A) as well as in category      Budget Unit Head / Account Director for clarification.
     E on page 2.                                                                   4.
                                                                                         In general, University staff will be reimbursed by cheque in Canadian funds
3.   GST and QST included on the receipts submitted by be enteredt in the
                                                                                         equivalent to the actual expenses incurred. All expenses must be listed on
     correct columns. This is required to claim the appropriate rebate from
                                                                                         page 2 of the Expense Report in the currency that was used for the actual
     each government. The rebate will be credited to your account
                                                                                         expenditures and in the equivalent Canadian dollars. The exchange rate(s)
     immediately.
                                                                                         should equal the claimant's actual cost of obtaining foreign funds.
     IF THE SALES TAXES ARE NOT IDENTIFIED IN THE APPROPRIATE
     COLUMNS, THE REBATES WILL NOT BE CLAIMED AND WILL NOT BE                       5. Foreign visitors may claim expenses in currencies other than Canadian on
     CREDITED TO YOUR ACCOUNT.                                                         the Expense Report. A cheque or draft in the appropriate currency for the
     In most cases for actual expenditures, the two taxes will be itemized on          total amount claimed by be requested. The ledger accounts will be charged
     the sales receipt and may simply be entered in the columns. On some               in equivalent Canadian dollars.
     receipts, the GST and QST could be shown as one amount, or the total           6. The mileage reimbursement rates currently in effect are included in the
     could       include   all     taxes.      Please     see       InfoMcGill         enclosed insert, and are shown in the Administrative Handbook under
     (Admin/Accounting/GST&QST) for the formulas currently in effect in order          Travel and Other Personal Reimbursements.
     to calcuate the tax amounts included. Formulas are also available as an
     insert with each Expense Report Form package.                                  7. a) Actual costs: Under the actual cost method claims for meals must be
                                                                                       listed separately on page 2. The customer copies of the credit card sales
     Per diem meal claims, consumed in Quebec, and mileage claims, while               slips and/or restaurant bill stubs may be used to support claims for meals,
     travelling in Quebec are considered to include GST and QST Per diem               and may include gratuities. The date and restaurant name must be clearly
     claims for meals and mileage elsewhere in Canada are sincidered to                indicated on the receipt. b) Per diem allowance: A per diem allowance to
     include GST only.                                                                 cover meals while travelling on University business may be used. No
                                                                                       receipts will be required to support the per diem allowance. The per diem
                                                                                       rates currently in effect are listed in the Administrative Handbook under
4.   Complete page 2, sign page 3 and obtain the required approval(s).                 Travel and other Personal Reimbursements, on InfoMcGill
                                                                                       (Admin/Accounting/ Travel Rates), and on the insert included with each
5.                                                                                     Expense Report Package.
     Forward the Expense Report with all original receipts to the Accounting
     Department.
                                                                                      EXPENSES TO BE CHARGED                                                                                             Page 1
                                                                          Year         Month       Day
    Claimant's Name:

        E-Mail:
                                                                         From        Date      To
                                                                        mm-dd-yy             mm-dd-yy                      Place                                  Purpose
        Address:

McGill I.D. No.                    University
                                   Phone No.

A   Transportation
                                                                                                                     Deduct                                   Allowable
                                                                                                                                                                            Amount of G.S.T.
                                                                                                     Total       Personal Exp.     Allowable   Currency       Expenses                        Amount of Q.S.T.
                                     Location                              Description                                                                                        included in
       Date                                                                                        per receipt    & Amounts        Expenses    Exchange      Canadian $                      included in receipt*
                            From                  To             (if car show Km/Miles X rate)                                                                                  receipt*
                                                                                                                 Paid by Others                           (including Taxes)




    Mileage Claims & Fuel Reimbursements
Airfare
Airport tax
Ground transportation
Mileage
                                                                                                                                       TOTAL OF A         $           -     $            -    $             -


B. Accommodation while travelling (include meals in category C)
                                                                                                                     Deduct                                   Allowable
   (enter total of each hotel bill as a single item)                                                                                                                        Amount of G.S.T.
                                                                                                     Total       Personal Exp.     Allowable   Currency       Expenses                        Amount of Q.S.T.
                                                                                                                                                                              included in
                                                                                                   per receipt    & Amounts        Expenses    Exchange      Canadian $                      included in receipt*
                                                                                                                                                                                receipt*
                                                                                                                 Paid by Others                           (including Taxes)
                                            Description




                                                                                                                                       TOTAL OF B         $           -     $            -    $             -


C. Meals, Entertainment (including per diem claims)
                                                                                                                     Deduct                                   Allowable
                                                                                                                                                                            Amount of G.S.T.
                                                                                                     Total       Personal Exp.     Allowable   Currency       Expenses                        Amount of Q.S.T.
                                                                                                                                                                              included in
                                                                                                   per receipt    & Amounts        Expenses    Exchange      Canadian $                      included in receipt*
     Date                                                                                                                                                                       receipt*
                                                                                                                 Paid by Others                           (including Taxes)
                  Location ,Description/Purpose        Name of Group or Person(s)




                                                                                                                                                          $           -     $            -    $             -
                                                                                                                                       TOTAL OF C
                                                                                                                                                                                                                              Page 2
D   Supplies/Subject Fees/Miscellaneous
                                                                                                                              Deduct                                           Allowable
                                                                                                                                                                                             Amount of G.S.T.
                                                                                                             Total        Personal Exp.      Allowable        Currency         Expenses                        Amount of Q.S.T.
                                                                                                                                                                                               included in
                                                                                                           per receipt     & Amounts         Expenses         Exchange        Canadian $                      included in receipt*
       Date                                                                                                                                                                                      receipt*
                                                                                                                          Paid by Others                                   (including Taxes)
                                  Description                                  Purpose




                                                                                                                                                   TOTAL OF D               $            -     $            -     $              -
* Excludes sales taxes on personal expenses
** In the event that reimbursements for expenditures are subsequently received                                               TOTALS (A+B+C+D)
from other organization, refund must be made to the University, including sales taxes.                                                                                      $            -     $        -         $          -
                                                                                                                                                                                               TOTAL G.S.T.        TOTAL Q.S.T.

IF REQUIRED ATTACH ADDITIONAL DETAIL SHEET IN ABOVE FORMAT
                                                                                                                                           ACCOUNT DISTRIBUTION
                                                                                                                    FOAPAL                                                 Total Expenses
                                                                                                                                                                           Including Taxes
                                                                                                                                                                                                     GST                 QST
                                                                             FUND            ORG          ACCOUNT          PROGRAM          ACTIVITY        LOCATION
Accounting Department Use Only
Cheque No.

Reviewed                                  Date

Approved
by                                        Date



                                                                                                                     TOTALS


E Advances: Cash Advances and/or Prepaid Expenses
Section E should include prepaid expenses related to this trip that were paid directly by the university on your behalf. For example, when an airline ticket is prepaid, the item is recorded as an advance. In order to clear that
item you must include the original ticket and report the cost in the appropriate category (in this case category A) as well as a reduction in category E.
Date               Advance #             Supplier             Description                    Fund             Org            Account         Program          Activity          Location                                     Amount




                                                                                                                                                            TOTAL ADVANCES                     $                                 -

                                                                                                                                                         DUE TO CLAIMANT                       $                                 -
                                                                       TOTAL                                                                                      OR
         TOTAL ALLOWABLE EXPENSES                    LESS
                                                                     ADVANCES                                                                         RETURNED TO UNIVERSITY                   $                                 -
                                                                                                                                                           (cheque enclosed)
                                                                                                                                                                    Page 3
Please Staple Original Receipts HERE in the Order Listing on This Expense Report


Approvals                                                                               Delegation of Signing Authority
1.   All Expense Reports charging operating accounts require the signature of           1.   Delegation of approval is permitted during temporary absences of a person
     the claimant and the budget unit head or the account director (other                    having normal signing authority. The delegate must be of equivalent or higher
     accounts). All Expense Reports charging research accounts require the                   status than the regular signing authority. In this circumstance, the regular
     signature of the claimant and the approval of the research director.                    signing authority must provide written advice to the Chief Accountant of the
                                                                                             name of the person to whom authority is delegated, a specimen of the
                                                                                             temporary authority's signature, and the period of time for which the signature is
2.   Where the claimant is a vice-principal, dean, director, head of department,             valid (including start and end dates).
     research director or account director, the approval of the person to whom
     they report is required.                                                           2.   Approval cannot be delegated to the claimant.


3.   Reimbursement of the expense does not, in itself, constitute ultimate                                Claimant:
     approval. All transactions are subject to subsequent audit adjustment.                    Due to Claimant:
                                                                                                       Purpose:




Claimant


I certify that all expenses submitted are accurate and in accordance with University         Signature                                        Date:
policy and will not be used for income tax purposes. I certify that all expenses paid
by the University or by any other party have been deducted. I agree to refund to
the University any subsequent reimbursements from other organizations for the
expenses submitted.



Research Director (Research Accounts Only)                                                                              APPROVAL

I certify that all expenses charged to my research account conform to the Granting
Agency regulations, relate to research for which the grant/contract was awarded              Signature                                        Date:
and are charged to the correct funds.

                                                                                             Print Name


                                                                                             Title



Budget Unit Head (Operating Funds)                                                                                      APPROVAL
Fund Director (Other Funds)

I have reviewed the expense claim and authorize payment.                                     Signature                                        Date:


                                                                                             Print Name


                                                                                             Title

				
DOCUMENT INFO
Description: This is an example of expense report. This document is useful for conducting expense report.
Mary Jean Menintigar Mary Jean Menintigar
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