Welcome to the Research Accounting Training Series

1. Welcome to the Research Accounting Training Series Travel and Associated Claim forms Accounting procedures

2. Agenda • Travel advance request forms • Travel expense reports Accounting procedures

3. Travel advance request form How to complete a Travel Advance Form • Travellers who can request an advance • An advance can be requested – 21 days • No payments to credit card companies or travel agencies • Advances for prepaid expenses • Payment will be processed – minimum 5 days required • Advances must be cleared - 10 days after trip • If advance is not cleared – T4A Accounting procedures

4. Travel advance request form Top of travel advance form SECTION A • Full name and address of payee – where cheque is to be sent • Payee different from traveller • Contact in department • Check box - mail cheque to SECTION B • Fund – Org – amount • One line per fund • Currency SECTION A SECTION B Accounting procedures

5. Travel advance request form Bottom of travel advance form SECTION C • Departure & return date • Destination(s) • Purpose of travel SECTION D • Type of prepaid expense and amount – fill in each field & total amount • Total amount in Section D must match amount in Section B SECTION E • Signing authority – one-over-one and payee’s supervisor SECTION C SECTION D SECTION E Accounting procedures

6. Hierarchy for Signing Approval TRAVELLER APPROVAL • Dean  VP • Chair  Dean • Researcher  Chair or Dean approval • External visiting researcher  Chair or Dean approval • Student or External Consultant  Researcher approval (Other Fund authority delegate) Accounting procedures

7. Memo to accompany advance cheque • Reviewed by Research Accounting – then to Accounts Payable • Notice will be sent with advance cheque Accounting procedures

8. Travel expense report All sections of claim must be completed All original receipts must be attached Top of front page • Name and mailing address of payee • Traveller - staff, faculty, student, other • Note if traveller is different from payee • Contact in department • Mail cheque to SECTION A Accounting procedures

9. Travel expense report Top of front page • Date of request • Departure & return • Destination(s) • Purpose of travel SECTION B Accounting procedures

10. Details of receipts back page Indicate Canadian currency & GST Currency converted – provide backup statement Note currency type! 3 letters on receipts Receipts numbered and grouped by expense category Accounting procedures

11. Importance of indicating GST • Per Diems • Mileage • Parking meters • Taxi • Hidden GST • GST rebate back to fund Accounting procedures

12. Currency conversion and GST Airport parking # 1 51.50 2.28 Blue Line taxi # 2 90.00 3.46 US taxi – Yellow Cab # 3 8.00 1.25 USD 10.00 151.50 5.74 Accounting procedures

13. Details of receipts back page • Subtotal expenses and carry to front page • Travel advance details must be noted on front and back page • Date of advance • Detail of advance - TAR # payee • Fund - Org - Amount • Grad student Bursary Accounting procedures

14. Travel expense report A B C D Front page • Where values & GST are entered • How to determine base and GST exempt A = B divided by .o5 C = D-A-B 114.80 5.74 30.96 151.50 SECTION C Accounting procedures

15. Travel expense report Front page Fund-Org-Account - activity codes • Account begins with 719xxx • Travel advance info • One currency only • Wire transfer ? • Signing authority SECTION D Accounting procedures

16. Signature required – inside right page • Fund authority • Who can sign • One-over-one signature • Check box for claimants affiliation Accounting procedures

17. Travel claim requirements inside pages • Conference-prospectus or agenda required • Claims for per diem, parking meters, mileage • When a receipt is missing Certification of missing document required • Copies of receipts not eligible • Receipts with credit card slip • Hotel or other internet booking • Incidentals not eligible • Boarding passes/E-tickets required • Cancellation and medical insurance Accounting procedures

18. Travel claim tips • Alcohol not permitted on externally funded research • The most economical means of travel must be used • Passport costs are not eligible • Mileage calculation – gas receipts or mileage • Per diem if other meals provided • National Joint Council – mileage and per diems http://www.njc-cnm.gc.ca/directive/index.php?sid=98&lang=eng Accounting procedures

19. Travel claim tips • Expense relates to agency supporting research and complies with policy • If on internal research fund, follows university policy • Travel reports will be sent back? • Processing by Business Office– minimum 5 days Accounting procedures

20. Travel claim links • Web sites applicable for travel and other claims University policy • http://www.carleton.ca/secretariat/ Convert exchange rates • http://www.bankofcanada.ca/en/rates/exchange.html National Joint Council – mileage and per diems • http://www.njc-cnm.gc.ca/directive/index.php?sid=98&lang=eng Accounts Payable http://www2.carleton.ca/finance/business-operations/accounts-payable/ Accounting procedures