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Travel and Expense Policy

– February 13, 2012

Page 1 of 5

TRAVEL AND EXPENSE POLICY

Policy Type:

Management

Initially
Approved:

January 1,
2011

Policy
Sponsor:

Vice-President,
Finance &
Administration

Last
Revised:

February 13,
2012

Primary
Contact:

AVP, Finance and
Commercial
Operations

Review
Scheduled:

May 2024

Approver:

Board of Governors

OVERVIEW

This  Policy  is  established  to  define  the  guiding  principles  for  the  reimbursement  of  travel  and
business  expenses  incurred  in  the  conduct  of  Mount  Royal  University  (University)  business  by
management,  faculty,  staff  or  University-sponsored  students.    This  Policy  acknowledges  the
University's  status  as  a  publicly  funded  institution  and  takes  into  consideration  that  associated
level of public accountability related to all expenditure activities of the institution.

PURPOSE

1.

GENERAL

The purposes of the Travel and Expense Policy and related procedures include:

1.1

Assisting individuals to be reimbursed for expenses incurred on behalf of the
University for business and travel activities in an effective and efficient manner.

1.2

Operationalizing the University’s Travel and Expense Policy in accordance with
the necessary internal controls and accountabilities.

1.3

Ensuring expense claims are supported with proper documentation.

SCOPE

This  Policy  and  related  procedures  apply  to  all  University  related  expenses,  all  employees  and
students of the University, and all funds administered by the University.

This Travel and Expense Policy does not address internal or external hosting activities conducted
by University employees, students, or representatives.  For all hosting activities, see the Hosting
Expense Policy.

POLICY STATEMENT

1.

PRINCIPLES

The following principles are the cornerstone of managing University  business travel and
reimbursement of expenses.  These principles shall guide all employees and students in
achieving  fair,  reasonable  and  current  practices  for  business,  travel  and  expense
reimbursement.

Travel and Expense Policy

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1.1

Accountability

Create a process whereby the claimant and those with approval authority have a
clear understanding of their respective accountabilities as defined by this Policy
and related procedures.

1.2

Efficiency

Maximize the ease and efficiency in processing reimbursement claims for both
the employee and the employer.

1.3

Flexibility

Create an environment where management decisions respect the individual, best
respond  to  employees’  needs  and  interests,  and  consider  operational
requirements  in  the  determination  of  travel  arrangements  and  expenditures  for
reimbursement.

1.4

Respect and Value for People

Create a sensitive, supportive expense environment and process which
recognizes employees in a professional manner and supports the University as
an employer of choice.

1.5

Responsibility

Create an environment of responsible corporate and individual behaviour in
relation to business travel and institutional expenditures with due consideration of
risk.

1.6

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.

1.7

Trust

Allow discretion and latitude for employees and managers to act in a fair and
reasonable manner.

POLICIES

1.1

Employees  of  the  University,  in  the  performance  of  their  duties,  may  incur
expenses  by  purchasing  goods  and  services  related  to  business  travel  and
activities.  The University’s Senior Executive Officers shall establish and approve
procedures to manage and guide the payment for such expenses as they relate
to  authorized  activities.    Such  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  business  travel,  all
expense  reimbursements  and  shall  apply  to  all  funds  administered  by  the
University.

1.2

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.

Travel and Expense Policy

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1.3

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  were
part of the proceeds are directed to a political party or candidate.

1.4

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.

Travel and Expense Policy

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DEFINITIONS

(1)

Employee:

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

(2)

Employer:

Mount Royal University, the Mount Royal University
Foundation or the Mount Royal University Child Care
Centre

(3)

Expense Approver:

means  the  individuals  holding  specified  positions  with  the
responsibility and authority to authorize expenditures. The
authority  to  approve  Travel  and  Expense  claims  may  not
be  delegated  below  the  level  of  Manager  or  Chair.    For
expense  claims  related  to  professional  development
activities,  the  appropriate  signing  authority  is  the
Department Head, Dean or Director of the respective area.

(4)

Policy:

means the Travel and Expense Policy

(5)

Student:

A student of the University currently enrolled in the
programs offered at the University.

(6)

University:

means Mount Royal University

(7)

University Business
Travel:

A person who is authorized to travel on University related
business. This may include employees, members of the
Board of Governors, students and/or representatives who
are authorized to travel on University business.

RELATED POLICIES

• Hosting Expense Policy

• Contractual Signing Authority 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.
• Expense Report Form

• Federal Treasury Board per diem Rates
• Hosting Expense Procedures

• Missing Receipt Form

• Purchasing Card Procedures
• Travel and Expense Procedures

• Contractual Signing Authority Procedures

Travel and Expense Policy

– February 13, 2012

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REVISION HISTORY

Date
(mm/dd/yyyy)

Description of
Change

Sections

Person who
Entered Revision
(Position Title)

Person who
Authorized Revision
(Position Title)

02/13/2012

Major revisions

08/15/2018

Editorial changes -
titles

University Secretary

01/21/2020

Editorial

Template Update

Policy Specialist

University Secretary

01/19/2022

Editorial

Related Policies

Policy Advisor

General Counsel and
University Secretary

04/18/2023

Editorial

Definitions

Policy Advisor

General Counsel and
University Secretary