Hosting Expense Policy
– February 13, 2012
Page 1 of 5
HOSTING EXPENSE POLICY
Policy Type:
Management
Initially
Approved:
January 1, 2011
Policy
Sponsor:
VP, Finance &
Administration
Last
Revised:
February 13,
2012
Primary
Contact:
AVP, Finance and
Commercial
Operations
Review
Scheduled:
May 2024
Approver:
Board of Governors
A.
OVERVIEW
Hosting activities may be carried out by Mount Royal University (University) where there is a
business reason to do so. This Policy acknowledges the University's status as a publicly funded
institution and takes into consideration that associated level of public accountability related to
expenditures for all hosting activities of the institution.
B.
PURPOSE
1.
GENERAL
The purposes of the Hosting Expense Policy and related Procedures include:
1.1
Defining the criteria for allowable internal and external hosting activities to
provide an appropriate level of corporate hospitality while ensuring transparency,
responsibility, consistency and accountability.
1.2
Operationalizing the University’s Hosting Policy in accordance with the necessary
internal controls and accountability.
1.3
Assisting individuals to be reimbursed for expenses incurred on University
business hosting activities in an effective and efficient manners.
1.4
Ensuring expense claims and expenses are supported with proper
documentation.
C.
SCOPE
This Policy and related procedures applies to all University hosting related expenses, all
employees and students of the University, and all funds administered by the University.
Major fund-raising events and those of external business entities where participation is controlled
by purchase of all-inclusive event tickets are not covered by this Policy.
Compliance with University Policies and Procedures extends to all members of the Mount Royal
community.
Hosting Expense Policy
– February 13, 2012
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D.
POLICY STATEMENT
1.
PRINCIPLES
The following principles are the cornerstone of managing University hosting activities.
These principles shall guide all employees in achieving fair, reasonable and current
practices for hosting internal and external events and for appropriate reimbursement or
payment of the same.
1.1
Accountability
Create a process whereby the individuals initiating hosting events and those with
approval authority have a clear understanding of their respective accountabilities
as defined by this Policy and related procedures.
1.2
Responsibility
Create an environment of responsible corporate and individual behavior in
relation to hosing activities and institutional expenditures with due consideration
of risk.
1.3
Transparency
Ensure consistent, fair and equitable application of the Policy and its procedures,
demonstrating appropriate business practices in keeping with the expectations of
a publicly funded institution.
1.4
Trust
Allow discretion and latitude for employees and managers to act in a fair and
reasonable manner.
2.
POLICIES
2.1
Employees of the University, in the performance of their duties, may incur
expenses to purchase goods and services related to hosting. The University’s
Senior Executive Officers shall establish and approve procedures to manage
such activity and to guide the payment for such expenses as they relate to
authorized activities. Those approved procedures shall reflect the tone and
intention of this Policy, industry best practices, and shall be reviewed periodically.
This Policy and related procedures apply to all University hosting activities and
related expenses and shall apply to all funds administered by the University.
2.2
For consideration of reimbursement or payment, each expense must be
reasonable and reflect prudence, good judgment, due diligence and be
defensible to an impartial observer.
2.3
Considering Mount Royal University's status as a publicly funded institution as
well as a registered not-for-profit charitable organization, Board members,
employees and officers of the University cannot, in their official capacity and at
the University's expense, engage in an activity that supports a political party or
candidate in public office. This prohibition extends to all indirect contributions
such as the price of admission tickets to sporting, social, or other events where
part of the proceeds are directed to a political party or candidate.
Hosting Expense Policy
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2.4
University officials or representatives are free to attend political fundraising
dinners or events as a guest. All university employees are free to attend such
events at their own expense. In the event a university official or representative
finds it necessary to purchase a ticket for business conducted on behalf of the
University, the expense will be reimbursed in accordance with the limits
stipulated in the Alberta Election Finances and Contributions Disclosure Act:
Fund-raising Functions
23(1) In this section, "fund-raising function" includes any social function held for
the purpose of raising funds for the registered party, registered constituency
association or registered candidate by whom or on whose behalf the function is
held.
(2) The gross income from any fund-raising function must be recorded by the
chief financial officer of the registered party, registered constituency association
or registered candidate that held the function or on whose behalf the function
was held.
(3) If an individual charge by the sale of tickets or otherwise is made for a fund-
raising function held by or on behalf of a registered party, registered constituency
association or registered candidate, then for the purposes of this Act,
(a) if the individual charge is $50 or less, it shall not be considered as a
contribution unless the person who pays the charge specifically requests
that it be so considered, in which case 1/2 shall be allowed for expenses
and 1/2 shall be considered as a contribution to the registered party,
registered constituency association or registered candidate, as the case
may be, and
(b) if the individual charge is more than $50, $25 shall be allowed for
expenses and the balance shall be considered as a contribution to the
registered party, registered constituency association or registered
candidate, as the case may be.
(4) The price paid by a person at a fund-raising function in excess of the market
value at that time for goods or services received is considered to be a
contribution to the registered party, registered constituency association or
registered candidate, as the case may be.
E.
DEFINITIONS
(1)
Employee:
a person employed by Mount Royal University, the Mount
Royal University Foundation or the Mount Royal University
Child Care Centre
(2)
Employer:
means individuals who are engaged to work for the
University under an employment contract, including but
not limited to faculty, staff, exempt, casual and
management employees
(3)
Expense Approver:
Means the individuals holding specified positions with the
responsibility and authority to authorize expenditures. The
authority to approve Hosting activity reimbursement claims
may not be delegated below the level of Manager or Chair.
Hosting Expense Policy
– February 13, 2012
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(4)
Internal Hosting:
Hosting activities carried out to promote University
business and advancement, where 50% or more of the
group being hosted are University employees and/or
students.
(5)
Policy:
means the Hosting Expense Policy
(6)
Purchasing Card
(P-Card):
a credit card supplied by a financial institution and used by
Mount Royal to enable cardholders to make purchases
and payment of low dollar value purchases, travel and
hosting expenses
(7)
Reasonable
Expense:
An expenditure that is considered to reflect prudence,
good judgment, due diligence and is defensible as a
business activity to an impartial observer.
(9)
University:
means Mount Royal University
F.
RELATED POLICIES
• Public Disclosure of Expenses Policy
• Travel and Expense Policy
G.
RELATED LEGISLATION
• Alberta Election Finances and Contributions Disclosure Act
• Alberta Freedom of Information and Protection of Privacy Act
H.
RELATED DOCUMENTS
• Canada Revenue Agency Income Tax Bulletin – Employee Fringe Benefits
• Hosting Expense Procedures
• Travel and Expense Procedures
I.
REVISION HISTORY
Date
(mm/dd/yyyy)
Description of
Change
Sections
Person who
Entered Revision
(Position Title)
Person who
Authorized
Revision
(Position Title)
01/01/2011
12/02/2012
08/24/2017
Editorial
– formatting
University Secretary
08/15/2017
Editorial
– title
changes
University Secretary
01/21/2020
Editorial
Template Update
Policy Specialist
University Secretary
12/06/2021
Editorial
– Policy
contact title
Policy Contact
Policy Advisor
General Counsel &
University Secretary
01/19/2022
Editorial
Related Policies
Policy Advisor
General Counsel &
University Secretary
04/18/2023
Editorial
Definitions
Policy Advisor
General Counsel &
Hosting Expense Policy
– February 13, 2012
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University Secretary