• Related Documents:  Business Meals / Entertainment Expenditures Procedure
  
• Approval Dates:  Revised November 8, 2011
  
• Approved by:  Vice President, Administration and Finance
  
• Jurisdiction:  Vice President, Administration and Finance, Financial Services
  
• Next Review Date: 3 years from last approved date (2014)
  

Purpose

This policy describes how faculty and staff may be reimbursed for business meal and business entertainment expenses.

Related Documents

Goods and services must be acquired while complying with Purchasing and related policies.  Related policies and procedures can be viewed on the Financial Services website.

Applies to

Faculty and Staff

Policy:  What You Need To Know:

1.    Ryerson University reimburses faculty and staff for business meal and entertainment expenses in support of the University’s mission, provided they are:

·         out of pocket

·         authorized

·         reasonable

·         appropriately documented.

2.    Eligible Expenses: Business meal and entertainment expenses incurred by Ryerson faculty or staff for University business may include food, beverages, gratuities and other business related activities; they usually involve a University guest, visitor or benefactor.

3.    Internal business functions/meetings where light refreshments are served are eligible expenditures even though only University faculty and staff are in attendance.

Tip: Wondering if an expense is going to be eligible? Obtain advance approval by email from the approver.

4.    Meals / Per Diems:  Effective September 1, 2011, following the Broader Public Service (BPS) Financial Accountability Act, the University has eliminated Per Diems for faculty and staff unless permitted under a collective agreement. Instead, original receipts must be provided for all meals or entertainment expenses. (See the Business Travel policy for specific guidelines about other travel-related expenses.)  Normally, where meals are included in conference fees, there should be no expenses incurred. 

5.    Meals or Entertainment Charged by Suppliers:  In NO circumstances are food, alcoholic beverages, or incidental considered allowable expenses by any supplier, contractor or consultant.

6.    Approval and Signing Authority:  All business meal and entertainment expenses must be approved by at least one administrative level higher than the claimant.

IMPORTANT: It is the approver’s responsibility to ensure that reimbursement claims are for business-related expenses, and are supported by original receipts.

Tip:  Do you incur business meal/entertainment expenses frequently? Consider applying for a Ryerson Travel AMEX Card to enjoy simple expense reimbursement and several cardholder benefits. For further details see the Purchasing Card Policy and Procedure.  

7.    External Funding Agencies:  When using funding from external agencies and where their written regulations are different from University regulations, the funding agency regulations will take precedence.

Audit

All expenditures are subject to audit review.

Jurisdiction

This policy is under the jurisdiction of the Vice President, Administration and Finance and administered by the Chief Financial Officer.