Hosting Expense Policy – February 13, 2012

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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 2025

Approver:

Board of Governors

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.

PURPOSE

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.

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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POLICY STATEMENT

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.

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 – February 13, 2012

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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.

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

RELATED POLICIES

•

Public Disclosure of Expenses Policy

•

Travel and Expense Policy

RELATED LEGISLATION

•

Alberta Election Finances and Contributions Disclosure Act

•

Alberta Freedom of Information and Protection of Privacy Act

RELATED DOCUMENTS

•

Canada Revenue Agency Income Tax Bulletin – Employee Fringe Benefits

•

Hosting Expense Procedures

•

Travel and Expense Procedures

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 &