Expense Report

EXPENSE REPORT TRAVEL AND OTHER PERSONAL REIMBURSEMENTS Instructions and Summary of Policy (See the Administrative Handbook or InfoMcGill for full details) Purpose 1. This report should be used for all University travel & other personal reimbursements from all sources of funding. Individual reimbursements under $50 may be obtained through departmental petty cash funds. Equipment and supplies exceeding $250 must be processed on a Purchase Requisition (please refer to selection B-61 of the Administrative Handbook). Summary of Policy 1. The claimant is responsible for ensuring that claims for expenses are accurate and in accordance with University Policy. Travel supported by research grants or contracts must comply with University regulations and policies unless specifically indicated otherwise by the granting agency. In the event of inconsistencies between such guidelines and University policies, the granting agency guidelines will apply. 2. Only legitimate expenses related to approved University business will be reimbursed and cannot be used by the claimant for income tax purposes or for any claim to another organization. 3. Travel and other personal expenses can be reimbursed only by submitting a properly completed and approved Expense Report. This report must be accompanied by original receipts and paid invoices. Travel claims must be submitted within 10 working days following the completion of each trip. Other claims may be accumulated and must be submitted not later than 60 days after the date of the earliest expense included on the report. Reports that are not properly completed will be returned to the claimant or the Budget Unit Head / Account Director for clarification. 4. In general, University staff will be reimbursed by cheque in Canadian funds equivalent to the actual expenses incurred. All expenses must be listed on page 2 of the Expense Report in the currency that was used for the actual expenditures and in the equivalent Canadian dollars. The exchange rate(s) should equal the claimant's actual cost of obtaining foreign funds. Instructions 1. Complete the top of page 2 by printing your name, address, McGill I.D. number, etc. If claiming travel expenses enter your itinerary. NOTE: Cheque will be mailed to the Claimant at the address indicated on the Expense Report. Complete expense categories A through D as applicable. Travel claims must include all of your expenses related to a particular trip that were paid by you, the University or any other party. For example, when an airline ticket is prepaid, the item is processed 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 in category A) as well as in category E on page 2. GST and QST included on the receipts submitted by be enteredt in the correct columns. This is required to claim the appropriate rebate from each government. The rebate will be credited to your account immediately. IF THE SALES TAXES ARE NOT IDENTIFIED IN THE APPROPRIATE COLUMNS, THE REBATES WILL NOT BE CLAIMED AND WILL NOT BE CREDITED TO YOUR ACCOUNT. In most cases for actual expenditures, the two taxes will be itemized on the sales receipt and may simply be entered in the columns. On some receipts, the GST and QST could be shown as one amount, or the total could include all taxes. Please see InfoMcGill (Admin/Accounting/GST&QST) for the formulas currently in effect in order to calcuate the tax amounts included. Formulas are also available as an insert with each Expense Report Form package. Per diem meal claims, consumed in Quebec, and mileage claims, while travelling in Quebec are considered to include GST and QST Per diem claims for meals and mileage elsewhere in Canada are sincidered to include GST only. 4. 5. Complete page 2, sign page 3 and obtain the required approval(s). Forward the Expense Report with all original receipts to the Accounting Department. 2. 3. 5. Foreign visitors may claim expenses in currencies other than Canadian on the Expense Report. A cheque or draft in the appropriate currency for the total amount claimed by be requested. The ledger accounts will be charged in equivalent Canadian dollars. 6. The mileage reimbursement rates currently in effect are included in the enclosed insert, and are shown in the Administrative Handbook under Travel and Other Personal Reimbursements. 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 slips and/or restaurant bill stubs may be used to support claims for meals, and may include gratuities. The date and restaurant name must be clearly indicated on the receipt. b) Per diem allowance: A per diem allowance to 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 Travel and other Personal Reimbursements, on InfoMcGill (Admin/Accounting/ Travel Rates), and on the insert included with each Expense Report Package. Claimant's Name: E-Mail: Address: McGill I.D. No. University Phone No. Year EXPENSES TO BE CHARGED Month Day Page 1 From mm-dd-yy Date To mm-dd-yy Place Purpose A Transportation Date Location From To Description (if car show Km/Miles X rate) Total per receipt Deduct Personal Exp. & Amounts Paid by Others Allowable Expenses Currency Exchange Allowable Amount of G.S.T. Amount of Q.S.T. Expenses included in included in receipt* Canadian $ receipt* (including Taxes) Mileage Claims & Fuel Reimbursements Airfare Airport tax Ground transportation Mileage TOTAL OF A B. Accommodation while travelling (include meals in category C) (enter total of each hotel bill as a single item) $ $ $ - Total per receipt Deduct Personal Exp. & Amounts Paid by Others Allowable Expenses Currency Exchange Allowable Amount of G.S.T. Amount of Q.S.T. Expenses included in included in receipt* Canadian $ receipt* (including Taxes) Description TOTAL OF B C. Meals, Entertainment (including per diem claims) Total per receipt Location ,Description/Purpose Name of Group or Person(s) $ - $ - $ - Date Deduct Personal Exp. & Amounts Paid by Others Allowable Expenses Currency Exchange Allowable Amount of G.S.T. Amount of Q.S.T. Expenses included in included in receipt* Canadian $ receipt* (including Taxes) $ TOTAL OF C - $ - $ - Page 2 D Supplies/Subject Fees/Miscellaneous Total per receipt Description Purpose Deduct Personal Exp. & Amounts Paid by Others Allowable Amount of G.S.T. Amount of Q.S.T. Expenses included in included in receipt* Canadian $ receipt* (including Taxes) Date Allowable Expenses Currency Exchange TOTAL OF D * Excludes sales taxes on personal expenses ** In the event that reimbursements for expenditures are subsequently received from other organization, refund must be made to the University, including sales taxes. TOTALS (A+B+C+D) $ - $ - $ - $ - $ TOTAL G.S.T. $ TOTAL Q.S.T. IF REQUIRED ATTACH ADDITIONAL DETAIL SHEET IN ABOVE FORMAT ACCOUNT DISTRIBUTION FOAPAL FUND Accounting Department Use Only Cheque No. Reviewed Approved by Date ORG ACCOUNT PROGRAM ACTIVITY LOCATION Total Expenses Including Taxes GST QST 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 OR RETURNED TO UNIVERSITY (cheque enclosed) $ $ $ - TOTAL ALLOWABLE EXPENSES LESS TOTAL ADVANCES Page 3 Please Staple Original Receipts HERE in the Order Listing on This Expense Report Approvals 1. Delegation of Signing Authority 1. Delegation of approval is permitted during temporary absences of a person having normal signing authority. The delegate must be of equivalent or higher status than the regular signing authority. In this circumstance, the regular 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 valid (including start and end dates). Approval cannot be delegated to the claimant. Claimant: All Expense Reports charging operating accounts require the signature of the claimant and the budget unit head or the account director (other accounts). All Expense Reports charging research accounts require the signature of the claimant and the approval of the research director. Where the claimant is a vice-principal, dean, director, head of department, research director or account director, the approval of the person to whom they report is required. Reimbursement of the expense does not, in itself, constitute ultimate approval. All transactions are subject to subsequent audit adjustment. 2. 2. 3. Due to Claimant: Purpose: Claimant I certify that all expenses submitted are accurate and in accordance with University 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. Signature Date: Research Director (Research Accounts Only) 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 and are charged to the correct funds. Signature APPROVAL Date: Print Name Title Budget Unit Head (Operating Funds) Fund Director (Other Funds) I have reviewed the expense claim and authorize payment. Signature APPROVAL Date: Print Name Title