G2 – Meals, Travel and Entertainment Expense Reimbursement Procedures

1.0 Purpose

RRC Polytech is committed to transparency, oversight, and responsible stewardship of public funds. These Procedures establish the mechanism whereby RRC Polytech Employees shall incur and seek reimbursement of expenses, whether out of pocket or on an RRC Polytech-issued credit card.

RRC Polytech has issued and approved Policy G2 – Meals, Travel and Entertainment and directed the Vice-President Finance and Administration to develop and maintain the Procedures set out in this document.

2.0 Overriding Guidelines

2.1

When authorizing expense requests, consideration should be given to other ways of achieving the desired outcome of the expense (e.g., in-house training programs, teleconferencing etc.) and minimizing the cost and environmental impact.

2.2

In instances not covered by these guidelines or in unusual circumstances, the employee and the approver should apply judgement to ensure that the expense is reasonable and prudent. If the approver or employee is unsure, they should consult with their Financial Analyst.

2.3

There must be an approved source of funding for expenses.

2.4

Expenses charged to externally funded initiatives (e.g., sponsored grants) should follow these guidelines unless the granting agency guidelines (or the terms of a specific award) impose greater restrictions in accordance with Policy F4, Research Funding Compliance.

2.5

Employees travelling on RRC Polytech business are strongly advised to book the necessary travel-related activities (e.g., transport, accommodation, etc.) through the RRC Polytech-authorized travel agent. Employees may seek alternative travel arrangements, only if the option presents a demonstrable benefit (e.g., cost savings) to RRC Polytech and is documented as part of the travel preapproval.

3.0 Definitions

The words in these procedures have the definitions set out in Policy G2 and as follows:

3.1

“Business Meal” means: a meal where at least one RRC Polytech employee and one or more non-RRC Polytech individuals are in attendance. The Business Meal must have a business-related purpose and an identifiable benefit (e.g., student recruitment or business development) to RRC Polytech.

3.2

“Internal Business Expenses” means: business expenses that relate primarily to members of RRC Polytech community including students, staff, faculty, and members of governing or advisory boards (e.g., expenses related to a staff retreat or working lunch).

3.3

“Personal Meal” refers: to an individual meal expense incurred by an employee while in Travel Status or as otherwise stipulated in the Collective Agreement – Appendix F.

3.4

“Policy” means: Policy G2, the Meals, Travel and Entertainment Policy.

3.5

“Travel Status” means: the absence of the employee from their headquarters area (a metropolitan or urban area of not less than 24 kms in diameter or as defined in the Collective Agreement) on RRC Polytech business involving travel and accommodation with the approval of the employer (i.e., Approving Authority).

4.0 Approval Process

4.1

All expenses must be approved by the appropriate Approving Authority before RRC Polytech issues reimbursement. The Approving Authority will only issue approval in accordance with the G2 Policy and Procedures.

4.2

Employees will seek preapproval from the appropriate Approving Authority for certain expenses:

1. All travel expenses must be pre-approved, except for mileage and parking between campuses and other locations on RRC Polytech business within Manitoba.
   1. All international travel must also be preapproved by at minimum, the relevant Dean/Director. The Approving Authority (and Dean or Director, if required) is responsible for determining whether the projected expense can be budgeted. A Travel and Business Expense Preapproval Form must be completed and signed prior to incurring any expenses.
2. Staff Development, such as conference activities and formal classroom training must be pre-approved with any relevant finance or human resources forms being completed and signed prior to incurring any expenses .
3. Any other expenses identified in this Procedure as requiring pre-approval.

4.3

All expense claims for reimbursement and charges on RRC Polytech issued credit cards are subject to a Finance review for compliance with RRC Polytech Policies and Procedures. The findings of any review or audit may result in expense claim adjustment and/or investigation and disciplinary action.

5.0 Documentation and Expense Reimbursement Submission Process

5.1

Each expense claim must be completed using the requisite expense claim form and have corresponding original documentation to support the expense to be submitted through the Expense Claim workflow.

5.2

Reasonable documentation must also be provided to support the exchange rate in effect when expenses were incurred, or currency exchanged, if incurred in a currency other than the Canadian dollar. Either a copy of the payment card monthly statement, or rates obtained from a reputable source (e.g., the Bank of Canada website) should be used to support the claim.

5.3

If two or more employees are traveling or attending an event together, and a joint expense is incurred, the most senior employee in RRC Polytech’s organizational structure will incur and claim the expense. If the employees are on the same hierarchical level, the employee with the greatest connection to the expense incurred will claim the expense. Where possible, employees should individually and separately incur and process expenses.

5.4

Include original receipts.

1. Receipts are not required when claiming per diems.
2. Original receipts, including digitally imaged receipts, issued by suppliers must support requests for reimbursement. For on-line purchases using a personal credit card, RRC Polytech accepts the invoice (or confirmation of purchase, registration, etc.), provided by the website after payment.
3. Credit card or debit card receipts are not sufficient to support an expense claim. A detailed itemized receipt must be provided.
4. If the receipt does not include proof of payment, the employee is required to show that the cost has been incurred by the employee (i.e., a credit card statement will also be required).
5. If the receipt is in a language other than English, key words on the receipt must be translated by an independent third party (e.g., item, quantity, price, location, etc.). The independent third party may be an RRC Polytech staff.
6. If the employee cannot provide a detailed itemized receipt for legitimate reasons, such reasons must be stated in writing on the expense claim form and signed by the employee submitting the expense claim.

5.5

An employee claiming reimbursement of expenses must prepare detailed claims including all supporting documentation (expense claim form, Staff Development and/or Travel and Business Expense Preapproval Form, and digital copy of original detailed receipts). The employee must attest to the truth and accuracy of the claims and submit along with all supporting documentation. All claims must be reviewed and approved by the Approving Authority.

5.6

Detailed information relating to all expenses must be provided upon request by the Approving Authority and/or Finance. Itineraries are required for all trips longer than 24 hours. An itinerary may include, but is not exclusive to, a conference or meeting agenda, hotel confirmation, and/or flight confirmation.

5.7

Employees are responsible for ensuring that expense claims are submitted in a timely way and within three months of incurring the expense, unless the total value of claim is under $10. Reimbursement requested more than six months past the date incurred may not be approved. Employees must also ensure that expense claims are submitted by the end of the fiscal year (March 31st) and/or two weeks before end of employment.

6.0 Air and Rail Travel

6.1 General

1. When RRC Polytech designates a preferred travel agent, employees will book air travel through RRC Polytech’s preferred travel agent, unless cost savings or other administrative factors are demonstrated by the claimant employee.
2. All air travel is to be booked in economy. Fare restrictions, flight times, discounts, and reduced fares should be taken into consideration to obtain the most economical and practical fare.
3. Upgrades to business, first class or preferred seating may be done at the expense of the traveler. Evidence of price differential paid by the employee must be provided with the completed Expense Claim Form.
4. RRC Polytech will cover the cost of one checked bag. Any excess baggage charges during air travel resulting from operational requirements are eligible for reimbursement. Pre-approval must be granted in accordance with these Procedures.
5. Flight cancellation fees are not reimbursable, unless otherwise authorized by the applicable Approving Authority.
6. Rail transportation may be reimbursable if it is the most economical and efficient means of transportation available.

6.2 Class of Service

1. For domestic and international flights, the standard class of service is the economy class fare or its equivalent. Preapproval by the Approving Authority is required for premium economy travel; these may only be granted when at least one single leg of the flight exceeds 7 hours.
2. Upgraded travel to accommodate a medical condition may be granted upon review and approval through Human Resource Services’ established accommodation process.
3. For rail transportation, where overnight travel is necessary, a sleeping compartment designed for one person may be used.

6.3 Reward/Loyalty Programs and Points

1. Reward/loyalty points accumulated while travelling on RRC Polytech business or for expenses incurred under the Policy are the property of the employee.
2. All costs associated with rewards programs are the responsibility of the employee. Employees may collect loyalty/reward points if it does not result in a conflict of interest and no extra cost is incurred by RRC Polytech. A conflict of interest would occur if an employee chooses to collect a reward that results in a higher cost to RRC Polytech (such as choosing a hotel offering a loyalty program over a less expensive hotel).
3. No reimbursements can be claimed for travel purchased with personal reward/loyalty points.

6.4 Travel Insurance and Trip Cancellation Charges

1. Travelers are responsible for ensuring they have all necessary insurance coverage, including travel health/medical insurance, prior to travelling on RRC Polytech business. Employees should contact Human Resource Services to confirm their insurance coverage as an RRC Polytech employee.
2. Any additional insurance required to be purchased for travel on RRC Polytech business is reimbursable, provided that the insurance only covers the duration of the traveler’s trip while on RRC Polytech business.
3. Employees travelling outside Canada and the United States of America are covered by RRC Polytech’s Comprehensive General Liability Insurance.
4. Trip cancellation insurance is not reimbursable.
5. Trip cancellation charges are not reimbursable unless otherwise authorized by the applicable Approving Authority.

7.0 Ground Transportation and Parking

7.1 Use of Personal Vehicle

1. Employees may use their personal vehicles while travelling on RRC Polytech business. Reimbursement for mileage will be set in accordance with the Collective Agreement (the reimbursement rate also applies to employees excluded from the bargaining unit). Where an employee elects to drive as opposed to flying to a destination, reimbursement will be the lesser of the applicable airfare or the mileage reimbursement.
2. When claiming mileage, details must be provided for the location traveled to and traveled from. Mileage claimed is to be based on the shortest route available. Mileage for an alternate route may only be claimed if it offers significant time savings or enhanced safety. Any deviation from the shortest route should include rationale and be supported by a reference from a map tool such as Google/Apple maps.
3. Mileage between an employee’s residence and the employee’s primary work location is not reimbursable unless otherwise expressly permitted by the Approving Authority in line with the terms of the Collective Agreement.
4. When traveling on RRC Polytech business from home to a location which is not the employee’s primary work location, mileage may be claimed as follows – the reimbursable mileage is equal to the distance traveled less the distance from the employee’s home to primary work location.
   1. Mileage is non-reimbursable if the distance calculated above is less than or equal to zero.

7.2 Taxis or Rideshare

1. Fares between home and airport are reimbursable.
2. Fares between RRC Polytech campuses and other locations on RRC Polytech business within Winnipeg may be reimbursable if, after considering both cost and time efficiency, it is determined to be the most reasonable mode of transportation. Employees will consider using a personal vehicle, bus or car-pooling before using a taxi or rideshare.
3. Gratuities for taxis and ridesharing are reimbursable to a maximum of 15% of the total post-tax fare if included on the receipt.

7.3 Vehicle Rentals

1. Vehicle rentals should only be used when they are the most economical means of transportation relative to need. An appropriate explanation must be detailed in the expense claim form.
2. RRC Polytech strongly advises employees to book vehicle rentals through its online portal, accessible via the Travel and Business Expense Preapproval Form workflow. This ensures that the appropriate vehicle rental insurance coverage – such as liability insurance and damage waiver – is included. If the RRC Polytech authorized travel agent/online portal is not used for the vehicle rental, employees must ensure adequate insurance coverage either through their personal credit card or the rental car agency.
3. Standard, intermediate, economy, and compact sized vehicles are to be used.
4. Employees are allowed to book a larger vehicle if at least one of the following conditions are met:
   • Four or more RRC Polytech employees are traveling together (e.g., an SUV may be appropriate).
   • A larger vehicle is necessary to fulfill the business purpose/operational need (e.g., a mini-van, ½-ton pickup truck, or cargo van for transporting recruitment supplies or a large number of materials or special equipment). To request a larger vehicle, you must obtain approval through the Travel and Business Expense Preapproval Form and submit a purchase requisition in ESM once approval is granted.
5. The employee is responsible for refilling the gas tank and otherwise returning the rented vehicle in the condition required by the rental agency.

7.4 Parking

1. Parking fees incurred while traveling on RRC Polytech business are reimbursable.
2. When choosing whether to use a taxi, rideshare, or park at the airport, the employee must choose the option that is most cost effective.

8.0 Accommodation

8.1

RRC Polytech covers the cost of a single-occupancy room, taxes, and non-discretionary accommodation charges. Employees are expected to stay at accommodations that is average for the area and that offers the most economical rate. Corporate discount rates, if applicable, should be requested.

8.2

Travelers must ensure cancellation/refund options are available when booking their accommodation. Any restrictions, fees, discounts, etc., should be taken into consideration to obtain the most economical and practical rate.

8.3

Travelling employees attending a conference, convention or meeting may stay at the host hotel or suitable accommodations within a reasonable distance of the conference, convention, or meeting.

8.4

Expenses on a hotel (or other accommodation) receipt must be itemized. Any meal related items appearing on the bill must be supported with detailed meal receipts and be in accordance with these Procedures.

8.5

Cancellation of any room reservations must be processed in a manner that minimizes any costs to RRC Polytech. Unnecessary additional accommodations will not be reimbursed. Employees should arrange for late check-ins, late checkouts, or storage of bags, as opposed to incurring charges for additional night(s).

8.6

Short-term rental accommodations (e.g., Airbnb, VRBO, etc.) will only be considered in cases where there is a clear benefit such as cost savings for extended travel durations as compared to commercial accommodations. Same day quotes for commercial accommodation options to be provided as support of cost effectiveness.

9.0 Meals

9.1 Personal Meals

1. An employee who is eligible, as stipulated in the Collective Agreement – Appendix F, may claim reimbursement of a Personal Meal up to the maximum amounts set by RRC Polytech (see Section 9.3 Per Diem and Incidental Allowances).
2. Alternatively, the per diem meal allowance may be claimed. Employees must fulfil the conditions stipulated in the Collective Agreement, to be eligible for per diem allowance.
3. A Personal Meal, or a per diem meal allowance, may not be claimed where food is provided by a conference or other event.
4. Alcoholic beverages are not reimbursable.

9.2 Business Meals

1. A Business Meal is a reimbursable expense.
2. Under exceptional circumstances, and with pre-approval from the applicable Approving Authority and Vice-President Finance and Administration, alcohol may be reimbursable where the purchase of alcohol has an identifiable business purpose.
3. When claiming a Business Meal, the claimant employee must provide the names and titles of all persons in attendance, RRC Polytech business that was discussed, the benefit to RRC Polytech and a detailed itemized receipt.
4. The number of RRC Polytech representatives attending a Business Meal shall be kept to a minimum. Only those employees with the most direct involvement in the business purpose of the event should attend.

9.3 Per Diem and Incidental Allowances

1. A per diem allowance may be claimed in lieu of actual costs. Per diem reimbursement is advantageous in circumstances where an individual’s actual expenses are difficult to separate from those of a group sharing costs (i.e., group meals) or when the record keeping involved in actual reimbursement would be unusually burdensome.
2. The “in-province” per diem rate stipulated by the Collective Agreement will be used as the basis for reimbursing all trips within Canada.
3. The rates below are reviewed and adjusted periodically by RRC Polytech.

*Canadian ($)

4. Actual Personal Meal expenses within Canada exceeding the above maximum may be claimed if supported by a receipt up to a maximum of $80.75 per day including gratuities and taxes, consistent with the Collective Agreement.
5. Actual international personal meal expenses exceeding the above maximum may be claimed if supported by a receipt up to the daily maximum stipulated by the National Joint Council rates for:
   • the United States of America
   • the Rest of the World

9.4 Meals included in another reimbursable item

1. The per diem allowance is NOT available where meals are included as part of another reimbursable item. Examples include:
   1. transportation charge – a traveler who begins or ends travel midway through the day should not claim the full daily allowance. Similarly, if the staff member travels and the fare includes a meal, a per diem meal allowance may not be claimed for this portion of the trip.
   2. conference fees
   3. accommodation

10.0 Hospitality

10.1

Hospitality is reimbursable where approved in accordance with Section 2.6 of the G2 Policy.

10.2

When arranging hospitality, costs should be minimized where possible, and have due regard for the nature, size, and purpose of the event.

11.0 Entertainment

11.1

The cost of attending a gala or sporting event (e.g., a golf tournament) may be reimbursable, if there is a demonstrable benefit (e.g., business development) to RRC Polytech. Preapproval from at minimum, the relevant Dean/Director who qualifies as the Approving Authority is required in accordance with these Procedures.

11.2

Where possible, invoices for expenses related to entertainment should be made out to RRC Polytech.

11.3

To receive reimbursement, the claimant employee must detail the business purpose of the event, the name/title of accompanying persons (there must be at least one non-RRC Polytech person attending) and provide detailed and itemized receipts.

11.4

Entertainment events attended only by other RRC Polytech personnel are not reimbursable.

11.5

Employees wishing to sponsor a third-party organization by donation (cash or inventory), or purchasing event tickets, must comply with RRC Polytech’s P1 Conflict of Interest policy and procedures.

11.6

Where a donation receipt is issued for the purchase of tickets to a special function or event, and RRC Polytech either paid for the ticket(s) directly or by reimbursing the employee, the receipt must be issued in RRC Polytech’s name.

11.7

Donations to political parties or political candidates, and expenses related to the ticket purchase or attendance at a political fundraising function, are not reimbursable.

12.0 Conference Activities, RRC Polytech Meetings and Special Occasions

12.1

Conferences may have special activities and events for registrants. Conference activities that include all participants, and are an integral part of the conference, are normally allowable as an RRC Polytech business expense, subject to the approval process outlined in this Procedure.

12.2

Conference activities such as golf or other leisure events connected to the conference are personal expenses and will typically not be reimbursed by RRC Polytech.

12.3

If RRC Polytech has paid for non-reimbursable activities and events when paying the conference registration fees, the employee should attach to the requisition a personal cheque in payment for the non-reimbursable expenses.

12.4

Any questions as to the appropriateness of conference expenses, or questions on how to plan for the repayment of personal expenses, should be directed at the Approving Authority. The Approving Authority should contact their Financial Analyst for guidance where required.

12.5

An employee may incur meal or beverage expenses as part of a working session when an RRC Polytech meeting must occur over the ordinary lunch period. To be eligible for reimbursement, the meeting must be a minimum of one hour and be attended by at least five RRC Polytech personnel.

12.6

When requesting reimbursement for meeting food or beverages, the claimant employee must detail the meeting attendees, the discussion topic, the benefit to RRC Polytech, and the reason an ordinary meeting (without food) was insufficient for the purpose.

12.7

Expenses related to a full-time or part-time employee retirement function may be reimbursed if otherwise permitted by RRC Polytech policy or procedure and pre-approved by the Approving Authority.

1. For retirement functions attended by 50 people or less, a maximum of $250 is available.
2. If the number of attendees anticipated to attend the retirement function will exceed 50 people, and cannot be accommodated within a budget of $250, pre-approval can be sought from the Vice-President Finance and Administration to increase the maximum funding from $250 to a maximum of $400. Approval of the increase will be based on the anticipated number of attendees. The $400 limit is all-inclusive and cannot be increased above $400 by distributing the expenses to more than one department.
3. Retirement functions held on campus must use Food Services Contractors for all catering or food and beverage-related purchases, consistent with the G7 – Food Services Policy.
4. Funding for a retirement function cannot be repurposed to purchase a gift/award for the retiree.

13.0 Professional Licensing/Fees and Memberships

13.1

RRC Polytech shall reimburse reasonable expense relating to professional licensing and fees in line with the provisions of the following:

• Collective Agreement for staff included in the bargaining unit; and
• Terms and Conditions of Employment for Staff Excluded from the Bargaining Unit

13.2

Membership fees may be reimbursable if membership enhances job performance or provides industry-related benefits to RRC Polytech.

14.0 Other Matters

14.1 Spouses and Partners

Expenses incurred by a spouse or significant other are not reimbursable, unless pre-approved by the Vice-President Finance and Administration. If approval is granted, the Vice-President will stipulate the type of expense and maximum dollar amount that may be claimed.

14.2 Visitors and Students

1. All expense related to students and visitors must be preapproved through RRC Polytech’s existing Travel and Business Expense Preapproval Form.
2. All expenses relating to travel with students or visitors shall be incurred and claimed by the accompanying RRC Polytech employee.
3. If the accompanying employee is unable to incur the expense, the principles on claim reimbursement in this procedure will apply to the student/visitor. However, the accompanying employee should contact their Financial Analyst for additional guidance.

14.3 Contests and Prizes

1. To ensure consistency and fairness in Contest and Prize administration, the following guidelines apply:
   1. RRC Polytech-Funded Contests
      • All RRC Polytech-funded contests must be approved by the Vice-President Finance and Administration.
   2. Third-Party Funded Contests
      • These contests are NOT subject to monetary prize limits. However, they must be open to members of RRC Polytech community (i.e., students, public, staff, etc.), and compliant with the P1 Conflict of Interest policy and procedures.
      • Third-Party contests highlighted in this document will be considered as windfall and will not be taxable in the hands of the winner.

15.0 Other Reimbursable Expenses

15.1

The following is a non-exhaustive list of reimbursable expenses, which may be claimed only when detailed supporting documentation is provided and approved in accordance with these procedures:

1. Employees may claim reasonable charges for telephone calls, facsimiles, e-mail, and internet services necessary for RRC Polytech business and, where applicable, as stipulated in the Collective Agreement.
2. While in Travel Status and staying overnight in commercial accommodation, an employee will be reimbursed for one personal long-distance phone call of reasonable length and cost per day. Employees are required to utilize the most economical method when making long-distance calls (such as calling cards).
3. Employees should inquire into the accommodation billing policy for telephone calls and internet services before using such services.
4. Laundry/pressing charges if the traveler is away in excess of four consecutive nights and the clothing is attire for RRC Polytech related business.
5. Dry cleaning charges may be permitted where a dry-clean-only article is soiled and will be required for an RRC Polytech business related event later in the same trip.
6. The flat rate private accommodation reimbursement for employees who stay with relatives or friends in an amount set by RRC Polytech and as stipulated in the Collective Agreement.
7. Inoculations, medications recommended by international health advisories for international travel (e.g., malaria medication is frequently required in countries such as South America, India, Africa).
8. If approved by the applicable Approving Authority and the Director of International Education and Global Partnerships, visas, passport, and passport related expenses, required for international travel on RRC Polytech business. Visas, passport, and passport-related expenses will be kept to a minimum (e.g., a five-year passport will be selected instead of a ten-year passport).
9. External gifts, corporate or otherwise (including gift cards), up to a maximum of $100 per person, for awards, senior visiting officials, senior international visitors, guest speakers, or Elders (e.g. Tobacco for elders, flowers for a speaker, RRC Polytech mug, or a ‘made in Manitoba’ gift etc.). Details of the gift, information pertaining to the recipient, and the circumstances of the gift must be provided for reimbursement.
10. Baggage handling and storage, where appropriate.
11. Exchange rate expenses.
12. Per diem amounts for incidentals as specified by the Collective Agreement for each night in commercial accommodation and up to the amounts noted in Section 9.3 Per Diem and Incidental Allowances.
13. Fifteen percent (15%) of the post-tax meal total for gratuities unless a non-discretionary gratuity is automatically added to the bill by the service establishment.
14. Rental of sporting equipment if pre-approved for a specific RRC Polytech business event, provided that rental rates are reasonable and do not exceed $100.

15.2

An expenditure not listed may be reimbursed only if detailed supporting documentation is provided, it is incurred for an RRC Polytech business purpose, supported by detailed documentation, and is approved in accordance with Section 4 Approval Process.

16.0 Summary of Non-reimbursable Items

16.1

The following is a non-exhaustive list of non-reimbursable expenses:

1. Expenses incurred by travel partners.
2. Interest payments resulting from late credit card payments.
3. Expenses of a personal nature such as barbering, toiletries and shoeshine.
4. Movies and minibar expenses.
5. Personal luggage and briefcases.
6. Gifts for staff or family (including gifts for compassionate reasons), unless otherwise approved by the Vice-President Finance and Administration or the Chief Human Resources Officer.
7. Personal entertainment.
8. Annual airline club dues or reward program dues/fees.
9. Traffic and parking fines.
10. Expenses when paid, reimbursed, or provided by an outside organization.
11. Expenses resulting from vacation extensions to a business trip.
12. Expenses for sporting events, theatre, etc. such as tickets, fees and transportation to and from, unless they qualify under Section 11 Entertainment.
13. Expenses related to personal vehicles, unless permitted by the terms and conditions of employment of the employee.
14. Retirement related expenses unless otherwise approved by the Chief Human Resources Officer.
15. Default charges or “no show” charges for hotel or car rental reservations.