"Expense Reimbursement Request Checklist This checklist is an overview based"
Expense Reimbursement Request Checklist This checklist is an overview based on the policies and procedures of the University. Granting agency guidelines supersede those of the University. Faculties and Departments may be more stringent on their policies internally. Be informed of the all internal policies within your unit(s). Claimant/Payment Information McGill ID # of employees and students must be entered; Students Info is entered in the 3rd party section; Responsible ID must be the FFM of FOAPAL being charge; Start and return date should reflect the duration of the trip; Appropriate purpose has been selected from drop down menu (i.e. Travel, Subject Payments); Visitor claims must include the full mailing address of the individual (not McGill Dept address); Trip purpose: described in sufficient detail to assess the University business or research reason; Include full conference name, elaborate on Acronyms. Receipt Requirements Original receipts are required for all expenses being claimed; Cross reference claim to receipt including receipt date; Receipt(s) should be numbered; Receipts should be neatly stapled and assembled in the order in which they appear on the MOPRA claim; Photocopies or facsimiles of receipts are not acceptable. In lieu of receipts: mileage claims; meal per diems; parking meters; gratuities paid in cash. Proof of Payment Must have one of the following: Receipt showing payment made; Example: Visa xxxx, Master Card xxxx, Amex xxxx; Receipt showing zero balance; If receipt does not provide proof of payment, it must be supplemented with a credit card chit, or as a last resort a copy of their credit card statement. FOAPAL Distribution; FOAPAL Distribution An item/receipt may be split amongst many FOAPALs if required; Ensure the expense is eligible for reimbursement as per the established guidelines of the fund(s) charged; Verify availability of funds; Budget Availability Checking (BAVL) does not exist within MOPRA. Airfare Original ticket receipt is required (e-ticket or travel agency invoice) that must include all of the following information: passenger name, airline and flight #, date of flight, origin and destination as well as amount and proof of payment; Boarding pass not required; Only Economy class is allowed. Seats in a fare class greater than economy should not be purchased except in emergency situation. The claimant’s Dean or Vice-Principal must approve this cost. Lodging Original hotel bill required. If the bill does not show a zero balance or proof of payment, a credit card slip or statement must also be submitted; Ensure express checkout invoices meet these requirements; Meals or internet charges on hotel bill should not be entered and itemized as a separate expense item; If meals are charged, ensure that a per diem is not being claimed for the same day. Meals Detailed restaurant bill (showing the items consumed) is required if covered by a research grant or contract (2F & 2M fund types); When charging an operating fund, the credit card chit will be sufficient; Per diem may be claimed for individual meals; i.e. breakfast and lunch per diem, receipt for dinner - Guideline G4.4.6 in the Reimbursement of Expenses policy; For University-related entertainment, list the names (if less than 10 people) or provide a name/description of the group/event (if more than 10 people); o Names should be listed in the description field in MOPRA o If the normal approver was one of the attendees, the expense must be approved by that person’s superior; Policies of several granting agencies: o Prohibit the claim of alcoholic beverages o Set higher per diem rates. Per diem allowance will not apply where meals are included in transportation charges, conference registration fees or hotel bills, or for meals where receipts are claimed. A memo for missing meal receipts will no longer be accepted. The per diem rate must be applied Mileage Claims Must provide the start and destination points Cannot claim mileage and gas; Use the current University rate – refer to G4.4.6 in the Reimbursement of Expenses policy; Validate the distance of mileage claim by using: o Mapquest reference – http://www.mapquest.com/directions/ o Google Maps reference – http://maps.google.ca/ o Yahoo maps reference – http://ca.maps.yahoo.com/ Taxis Taxi receipts related to trips may be grouped by purchasing location; Local transportation by McGill staff must be entered individually with an explanation for each. Conference & Seminar Need conference receipt with proof of Registration payment if not indicated by a zero balance; Must indicate on the Request for Reimbursement the full name of the conference, elaborating acronyms. Communication Expenses Charges for cellular, telephone, internet or other electronic communicating devices; Original receipt required. (e.g. Bell, Videotron); Note: Individuals may opt for electronic invoices rather than paper. Proof of payment is required; Best Practice tip o Request submission of recurring communication expense claims quarterly with a set deadline; o Claims refused if submitted past your deadline. Electronic Receipts Acceptable if the following information is included: Identification of the vendor; Applicable tax registration numbers; The full name and mailing address of the payee; Clearly identified goods or services, quantities, prices and delivery date(s); An invoice or reference number; Amount paid and proof of payment. Foreign Language Receipts Receipts in foreign language must have a translation/explanation of overall receipt(s) in English; Book titles must be translated. Publications Original receipt required; Title of each book must be indicated. Gifts, Gift Cards/Certificates These types of receipts must be coded in MOPRA as “Gift” (using the category drop down box). It is obligatory to provide the name of the recipient(s) along with a McGill ID if the individual is an employee. The gift provider and gift recipient should be aware of the taxable implications o The value of the gift given to the employee will be transmitted to the Payroll office to be included in their T4 Statement of Remuneration. Foreign Currency Receipts should be entered in the original currency; For US dollars, the system defaults rate as of the receipt date that is entered. It is overrideable; May use exchange rates based on the credit card statement or derived from Bank of Canada website; Credit Card receipts - use the exchange rate that appears on credit card statement; Issue Payment in Can, US, or Euro. Signatures & Approvals Claimant must sign the Request for Reimbursement even if there is no balance due to them o If claimant is a visitor and being reimbursed for expense incurred, a Visitor Claimant Signature form must be filled out and attached to the Request for Reimbursement; o If third party advances were issued on behalf of a visitor, the visitor’s signature is not required on the Request for Reimbursement. The Fund Financial Manager of each FOAPAL being charged must sign the Request for Reimbursement even if there is no balance due to the claimant; If claimant is the FFM, need one-up signature. Delegation of signing authority is permitted for temporary absences only; A memo is required: o Fund Financial Manager may delegate to a peer; i.e. Prof X delegates to Prof. Y o Downward delegation i.e. Chair delegates to Prod. F o This requires an approval from the position’s superior (i.e. Dean) No memo required: o FFM may delegate to Chair/Dean (anyone of higher status) o Formally recognized “Associates” i.e. Assoc. Dean, Assoc. Director, etc. may approve on behalf of a Dean or Director To avoid any unnecessary delays, a copy of the written notification of signing authority delegation (where applicable) should be attached to each reimbursement request. Overdue Advances Reviewer must verify if the claimant has any overdue advances (30 days past the return date indicated on the advance request); No additional advances or reimbursements will be made if the claimant has an overdue advance; Advances paid to a third party, must be cleared with an expense report. Generally, the FFM is not impacted by overdue advances of the claimant; o Able to obtain his/her personal advances or reimbursements) unless an unresolved issue requires escalation; o Expense reimbursement received but not yet processed. McGill employees and Students paid by Reimbursement - Direct Deposit Payroll are reimbursed by direct deposit in Canadian funds only; Other individuals will be reimbursement by cheque or wire transfer for foreign currency; The claimant is notified of the refund amount by e-mail on the day the expense reimbursement request has been processed by the Travel Desk; Direct deposit is made within 2 business days from the processing date.