There are numerous restrictions on how funds may be spent at the University. For example, NSERC research projects have a long list of expenditures that must not be charged to projects funded by NSERC.
In addition to specific restrictions made by granting agency noted above, funds expended from the University must be for a purpose that is related to the mission of the University. Since it is not always clear from information on supplier invoices what the purpose of expenditure is, further explanations of the purpose of the expenditure is required in some cases. In other cases, approval from a level higher in the organization than the originating organizational unit would be appropriate (i.e. Dean, Vice Principal or Principal) along with an explanation of the business purpose.
1. If the business purpose of the expense is not readily apparent on the invoice because of the nature of the good or service provided, a detailed description should be added to the cheque requisition. For example, a cheque requisition authorizing a payment to a taxi company or car rental agency should include the following information:
2. Expenditures for such items as coffee makers, televisions, kettles, toasters etc. should have their use and physical location indicated/detailed on the cheque requisition, procurement card reconciliation or purchase order that authorizes the payment.
Examples of the type of expenditures that require approval from a level higher in the organization than the originating organizational unit or individual (i.e. Dean, Vice Principal or Principal) follow:
3. Expenditures that should never be processed through a University chart field include the following:
The only exception to this general rule would be if a reliable system exists within a department that ensures that personal photocopying, long distance charges or courier costs are identified and recovered on a timely basis and that sales taxes (if any) are remitted to the appropriate level of government.
** Please note that personal long distance calls may be made by using a calling card. There is a post office and copy centre in John Deutsch University Centre. The Campus Book Store stocks a wide range of office supplies.
*** Gift certificates intended for employees may not be purchased from a university account due to Canada Customs and Revenue Agency guidelines.