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Reimbursement of ExpensesPolicies & Procedures
February 12, 2008
Presented by:Lea Archambault, Senior Manager - General Accounting & Accounts PayableMavis Smith, Supervisor – Accounts PayableAntoinette Sama, Assistant Supervisor – Accounts Payable-Travel
Reimbursements of Expenses
Today’s Topics Accountable Advances Expense Reimbursement Claims
General Documentation Requirement Alcohol for campus events Non Travel related items Visitors Expenses Approvals and Responsibilities Checklist for claim preparation List of Travel related forms and reports Statistics
Reimbursement of Expenses - Advances
Types of expenses eligible for travel advances: Cash advances to McGill employees and students
only Third party payments related to McGill employees,
students and visitors issued to: Travel agencies Hotels Conferences
All advances paid to a third party must be cleared with an expense report
Original receipts should be kept and submitted with the expense report
Reimbursement of Expenses –Requesting an Advance Submit no more than 30 days before the start date of
the trip Request must be received by the Travel Desk at least
10 business days prior to the start date of the trip Cash advances for “out of pocket” expenses will be
granted with proof of payment (e.g. plane ticket purchased 3 months prior to departure date is eligible since expense was personally incurred)
No additional advances or reimbursements will be made if a prior advance is overdue (30 days past the return date indicated on the advance request)
Advances over $5,000 must be supported by a breakdown of expected expenses
Reimbursement of Expenses – General Documentation
All expenses must be reported on one comprehensive expense report per trip
General documentation requirements Original receipts/proof of payment
A memo is required for missing receipts authorized by the approver of the ER
Details of expenditure receipts Purpose of the trip Full name of conference, elaborate acronyms Reference to any accountable advance related to
the trip
Reimbursement of Expenses – Receipts
Special requirements Defacing receipts
Original receipt must be reviewed by the TD Electronic receipts
Acceptable with following information: Identification of the vendor, GST/QST if applicable Identification of the buyer Full description of purchase Amount paid and proof of payment
Reimbursement of Expenses – Airline Tickets
E-Ticket or travel agency invoice must include the following information: Passenger name Airline and flight number Date of flight Origin and destination Proof of payment
Boarding pass not required Business class not allowed requires Dean
or Vice Principal approval
Detailed restaurant bill will be required if covered by a research grant or contract (2F & 2M fund types). The following information is needed. Restaurant name Date of bill Items consumed Amounts paid, including tips Proof of payment: credit card slip or cash register receipt
When charging an operating fund, the credit card chit and name of person(s) will be sufficient.
For university related entertainment, names of all participants must be indicated. Note: if the normal approver is one of the attendees, the expense must be approved by that person’s supervisor
Reimbursement of Expenses – Meals
Per diems Higher rates allowed by some granting
agencies Cannot be claimed if:
included in transportation charges, conference registration fees or hotel bills
For meals where receipts are claimed
Alcoholic beverages Prohibited by several granting agencies
Reimbursement of Expenses – Per diems & Alcohol
Title of each book, magazine subscription Subject fees/Living Allowances (if advance
otherwise will be a Payment Request): Subject fees should not exceed $100/day/person Require recipient name, amount paid and
signature from subject. If research is confidential, explanation from FFM required.
Reimbursement of Expenses – Publications, Subject Fees & Living Allowances
Foreign currency receipts must be entered in original currency
Must indicate exchange rate used based on the receipt date or credit card statement or derived from Bank of Canada website
Should encourage wire transfer, not bank drafts especially for claims outside of North America
Reimbursement of Expenses – Receipts if Foreign Currency
Receipts in a foreign language must be explained in English or French on the claim or receipt.
Translation of each word not required
Reimbursement of Expenses – Receipts in Foreign Language
Most 3rd party payments are set up as accountable advances: Conference registration Travel agency
Payments on behalf of visitors or students where no other expenses will be claimed e.g. hotels, airfare
Reimbursement of Expenses – Payment to Third Parties
Receptions/Special Events: MOPRA advance - if paid to individual
responsible to organize event (this s/b discouraged)
PO - if request paid to 3rd party (more appropriate): Catering services McGill hosting conferences or special events Retreats involving a McGill unit or department Rental of space
Reimbursement of Expenses – Entertainment
Purchases of Alcohol for Campus Events Must be purchased from the Alcohol
Permits Administration Office – Ancillary Services:www.mcgill.ca/adminhandbook/policies/alcohol/
Cannot be reimbursed via request for reimbursement
Reimbursement of Expenses – Alcohol for Campus events
Purchases on non- travel related goods or services having a value greater than $2500 will not be reimbursed on an expense report. These items should be requisitioned prior
to ordering, using the Purchase Requisition process
Reimbursement of Expenses – Non- Travel related items
Travel expenses incurred by visitors should be processed via reimbursement of expenses (e.g. taxis, meals)
Visitor’s signature is required.
Reimbursement of Expenses – Visitor Expenses
Reimbursement requires the signature of the Claimant
Must be approved by the FFM When the claimant is the FFM, their
immediate supervisor must approve
Reimbursement of Expenses – Approvals
Reimbursement of Expenses – Signing authority Delegation Written notification required, s/b attached to request to
avoid unnecessary delays; forms available on Accounting website.
Should include: Specimen of signatures Period for which signature is valid (start/end dates)
Advances < $2500, renewable every fiscal year, i.e. June 1
Expense Reports temporary absences only: Acting capacity includes only academic appointments For research grants, a peer or superior named by the PI.
Central - Fund administration Ensures:
Advance or claim is appropriate per fund restriction (if any)
Validates purpose Sufficient balance in FOAPAL charged
Reimbursement of Expenses – Responsibilities
Central Travel Desk: Ensures adherence of the reimbursement
of policy/guidelines Communicates to Claimant or FFM of non
compliance of policy/guidelines Call Centre for any functional questions
related to policy/guidelines and questions related to a specific claim
Follows up on overdue advances
Reimbursement of Expenses – Responsibilities
Reimbursement of Expenses – MOPRA Checklist
Reimbursement of Expenses – Signature Page
Forms: Temporary delegation of signing authority
http://www.mcgill.ca/accounting/forms/delegation/ MOPRA review authorization
http://www.mcgill.ca/accounting/forms/moprareview/ Student request for expense reimbursement
http://www.mcgill.ca/accounting/forms/serf/ Visitor claimant signature form
http://www.mcgill.ca/accounting/forms/visitor/ Delegation for travel advances < $2500
http://www.mcgill.ca/accounting/forms/advdelegate/ Travel request with Uniglobe
http://www.mcgill.ca/accounting/forms/uniglobe/
Reimbursement of Expenses – Information
Financial Services website: www.mcgill.ca/accounting/forms/
Web reports and crystal report templates:
End-User (Accounting Department site) - http://www.mcgill.ca/accounting/reporting/moprarep
Reimbursement of Expenses – MOPRA Reports
Reimbursement of Expenses - MOPRA Reports
MOPRA ReportsMOPRA Reports should be used to retrieve all transactions from the McGill Online Payment of Reimbursementsand Advances (MOPRA) application. The template types available are Web Report Templates, Crystal Report Templates.
MOPRA Report WEB Report Templates
Crystal Reports software is not required to run the web report templates.
Last Modified Web Report Name2005-07-28 Advances & Expense Reports by Fund2005-07-28 Advances & Expense Reports by Responsible ID2005-07-28 Outstanding Advances by Org2005-07-28 Outstanding Advances by Responsible ID2005-07-28 Petty Cash Replenishment by Fund2005-07-28 MOPRA Transactions Reference Number Search
MOPRA Report Templates
Crystal Reports software is required to run the report templates.
Last Modified Crystal Report Name2005-07-28 Advances & Expense Reports by Fund2005-07-28 Advances & Expense Reports by Responsible ID2005-07-28 Outstanding Advances by Org2005-07-28 Outstanding Advances by Responsible ID2005-07-28 Petty Cash Replenishment by Fund2005-07-28 MOPRA Transactions Reference Number Search
ER processed for Faculty of Arts: June 06 – May 07
Total processed 3,882 - $4.8M From total processed 1,150 - $2.1M returned
June 07 – January 08 Total processed 2,784 - $3.7M From total processed 767 - $1.5M returned
Top 3 reasons for returns: Original receipts missing Proof of payment missing Missing signatures
Reimbursement of Expenses – Statistics
Need help? For questions related to the Travel
policy/guidelines and process:
Travel Desk Call Centre Email: [email protected] Phone: 398-3180
Need help? For fund specific assistance:
Contact: Fund administrator Their supervisor or manager
For MOPRA/Banner/Minerva system support Contact Finance helpdesk
Email: [email protected] Phone: 398-4400, ext 04596 or 04597 Web: www.mcgill.ca/accounting
Reimbursement of expenses
Questions?