Professional Expense Reimbursement
OWNERSHIP OF ACQUIRED PROPERTY UNDER ARTICLE 28.8
1. The use of Article 28.8 provides Members with an opportunity to receive reimbursement for the purchase of items related to the performance of the Member's University- related professional and/or teaching duties. Such expenditures include, but are not limited to, the purchase of books, subscriptions, memberships in professional associations, equipment directly related to teaching or research activities and travel-related expenses not covered by or in excess of other travel grants.
2. In the case of equipment and to be consistent with the way the University handles the accounting and reporting of its microcomputers and other equipment assets, equipment at the time of purchase shall be tagged and identified as the property of the University, so recorded in the University's fixed asset system, and assigned directly to the individual who is claiming the expenditure against his/her Professional Expense Reimbursement.
3. The member who is claiming the expenditures against his/her Professional Expense Reimbursement may acquire direct ownership of this equipment at any time by reimbursing the University for its depreciated value. Members wishing to have the ownership of equipment acquired under Article 28.8 transferred to their ownership, shall submit a request in writing to the Vice President: Academic with a statement from the Asset Manager, identifying the assessed value at the time of transfer. The Vice President: Academic shall sign back a copy of the request to indicate the University's approval of the transfer, and send a copy of the same document to the Asset Manager so that the fixed asset inventory of the University can be appropriately adjusted.
4. Beyond the designated depreciation period, direct ownership of all equipment acquired under Article 28.8 of the Collective Agreement (having been fully depreciated as a University-owned asset) will be transferred to the individual who claimed the expenditures against the Professional Expenses Reimbursement. The fixed asset inventory of the University will be appropriately adjusted to reflect this transaction. In the case of a microcomputer, the deemed useful life is three years at the end of which the equipment has depreciated on a straight line basis to a zero value.
5. The Member may elect to acquire microcomputer equipment in one of two ways. The Member may advise Material Management of the specifications of the equipment to be acquired. A purchase order would be issued to acquire equipment from University suppliers who meet accepted University standards.
Alternatively, the Member may elect to acquire equipment which is not from a recognized University supplier. In this case, the Member will obtain a purchase order from Materials Management which he or she shall present to the retailer of choice.
6. For equipment purchases which are from a recognized University supplier or are on the University recommended equipment list, the University will be responsible for maintenance of the equipment. If kept off site, the member will bring the equipment to Information Technology for maintenance.
7. If equipment acquired is not on the University recommended equipment list, the University is not responsible for maintenance.
Approved by the Joint Liaison Committee, September 25, 2000.
To Executive/Administrative Assistants regarding Professional Expense Reimbursement:
the following implementation guidelines have been developed to assist you with implementing the "Ownership of Acquired Property Under Article 28.8" rules approved by the JLC in September 2000. If you have any concerns, please call Chris Daly (2980) or Wally Pirker (2036).
PROFESSIONAL EXPENSE REIMBURSEMENT
"Ownership of Acquired Property Under Article 28.8" – implementation guidelines
1. University purchase orders need only be obtained if the cost of the equipment is $500.00 or more. Members may directly acquire equipment costing less than $500.00, and then submit a PER expenditure claim form for reimbursement. If this equipment is purchased from a recognized University supplier, or is on the University's recommended equipment list, the Member should keep a copy of the invoice in the event that maintenance work is needed.
2. Members will need to bring purchase requisitions to the Dean's (or Librarian's) Office for allocation of the index code and PER account number. If different sources are being used to fund the purchase (e.g., PER, research account), all relevant account numbers and corresponding amounts must be indicated on the purchase requisition.
If a portion of the purchase amount is to be paid by the Member from personal funds, this amount can temporarily be charged to the PER account, and the Member's personal cheque deposited into the PER account to offset this charge. If a portion of the purchase amount of a computer will be paid by monthly payroll deductions, this should be indicated on the purchase requisition, and Purchasing will assign the appropriate account number.
3. The maximum amount to be allotted from the Member's PER allocation, as recorded on the purchase requisition, should then be noted as an encumbrance towards the Member's PER balance. An updated PER claim form should not be issued at this time since the amount of the invoice may vary slightly from that noted on the purchase requisition.
4. When received, the invoice should be brought to the Dean's Office for assignment of the appropriate account numbers (as per #2 above) and for signature.
5. On equipment purchases, there is a GST rebate of 67%. This can be calculated manually, and deducted from the amount to be claimed against the Member's PER allotment. For example, if a $600 piece of equipment has been purchased with PER funds, the GST will be $42.00 (7%), and the rebate will be 67% of that amount or $28.14. Therefore, the amount to be claimed against the Member's allowance would be
$600 + PST + $42.00 GST – $28.14 rebate = $613.86 + PST
6. Once the invoice is approved and the amount of the PER claim and GST rebate confirmed, the final amount to be claimed against the Member's PER allotment should be recorded and an updated claim form issued.
7. Copies should be kept of all PER-related purchase requisitions and invoices.
Office of the Internal Auditor, December 18, 2000.