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If gift cards are used a Gift Card Reconciliation form shall be filled out and submitted with the visa reconciliation or expense report.) /Parent 60 0 R >> endobj 61 0 obj << /Dest [ 2 0 R /XYZ 90 186 null ] /Title (3.01 Authorization) /Next 64 0 R /Parent 60 0 R >> endobj 64 0 obj << /Prev 64 0 R /Dest [ 2 0 R /XYZ 108 167 null ] /Title (\0003\000.\0000\0001\000.\0000\0001\000 \000F\000a\000c\000u\000l\000t\000y\000 \000a\000n\000d\000 \000s\000t\000a\000f\000f\000 \000e\000x\000p\000e\000n\000s\000e\000 \000c\000l\000a\000i\000m\000s\000,\000 \000i\000n\000c\000l\000u\000d\000i\000n\000g\000 \000R\000e\000s\000e\000a\000r\000c\000h\000 \000a\000n\000d\000 \000T\000P\000D\000A\000,\000 \000f\000o\000r\000 \000a\000l\000l\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000F\000u\000n\000d\000s\000 \000m\000u\000s\000t\000 \000b\000e\000 \000a\000u\000t\000h\000o\000r\000i\000z\000e\000d\000 \000b\000y\000 \000a\000n\000 \000a\000p\000p\000r\000o\000p\000r\000i\000a\000t\000e\000 \000a\000u\000t\000h\000o\000r\000i\000t\000y\000 \000i\000n\000 \000c\000o\000m\000p\000l\000i\000a\000n\000c\000e\000 \000w\000i\000t\000h\000 \000t\000h\000e\000 \030\000o\000n\000e\000-\000o\000v\000e\000r\000-\000o\000n\000e\000 \000a\000p\000p\000r\000o\000v\000a\000l \031\000 \000p\000r\000i\000n\000c\000i\000p\000l\000e\000.) /Next 65 0 R /Parent 60 0 R >> endobj 65 0 obj << /Prev 65 0 R /Dest [ 2 0 R /XYZ 90 121 null ] /Title (4.02 Payment of Expenses) /Next 66 0 R /Parent 60 0 R >> endobj 66 0 obj << /Prev 66 0 R /Dest [ 2 0 R /XYZ 108 102 null ] /Title (4.02.01 Payment of hospitality and business expenditures are normally expected to be processed in one of the following ways:) /Next 67 0 R /Parent 60 0 R >> endobj 67 0 obj << /Prev 67 0 R /Dest [ 23 0 R /XYZ 183.6 720 null ] /Title (Use of Corporate Visa cards;) /Next 68 0 R /Parent 60 0 R >> endobj 68 0 obj << /Prev 68 0 R /Dest [ 23 0 R /XYZ 183.6 703 null ] /Title (Reimbursement Claims or the University Travel Expense Claim Form;) /Next 69 0 R /Parent 60 0 R >> endobj 69 0 obj << /Prev 69 0 R /Dest [ 23 0 R /XYZ 183.6 686 null ] /Title (Directly via an approved purchase order and/or applicable Payment Voucher including original receipts or supplier invoice, subject to the requirements of the University Purchasing Policy.) /Next 70 0 R /Parent 60 0 R >> endobj 70 0 obj << /Prev 70 0 R /Dest [ 23 0 R /XYZ 108 647 null ] /Title (4.02.02 Claims must be accompanied by original detailed receipts or paid invoices. 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Claims older than one year may be reimbursed in exceptional circumstances, if approved by the Comptroller.) /Next 76 0 R /Parent 60 0 R >> endobj 76 0 obj << /Prev 76 0 R /Dest [ 23 0 R /XYZ 108 465 null ] /Title (4.02.05 Reimbursement of expenses does not in itself constitute final approval and all expense statements are subject to audit and subsequent adjustment if necessary.) /Next 77 0 R /Parent 60 0 R >> endobj 77 0 obj << /Prev 77 0 R /Dest [ 23 0 R /XYZ 90 432 null ] /Title (4.03 Responsibility) /Next 78 0 R /Parent 60 0 R >> endobj 78 0 obj << /Prev 78 0 R /Dest [ 23 0 R /XYZ 108 413 null ] /Title (4.03.01 The appropriate administrator with signing authority is responsible for authorizing hospitality expenditures and ensuring compliance with policy and procedures by the employees in their departments.) /Next 79 0 R /Parent 60 0 R >> endobj 79 0 obj << /Prev 79 0 R /Dest [ 23 0 R /XYZ 108 368 null ] /Title (\0004\000.\0000\0003\000.\0000\0002\000 \000F\000o\000r\000 \000m\000e\000m\000b\000e\000r\000s\000 \000o\000f\000 \000T\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000o\000f\000 \000W\000i\000n\000n\000i\000p\000e\000g\000 \000F\000a\000c\000u\000l\000t\000y\000 \000A\000s\000s\000o\000c\000i\000a\000t\000i\000o\000n\000 \000\(\000U\000W\000F\000A\000\)\000,\000 \000t\000h\000e\000 \000c\000o\000l\000l\000e\000c\000t\000i\000v\000e\000 \000a\000g\000r\000e\000e\000m\000e\000n\000t\000 \000s\000h\000o\000u\000l\000d\000 \000b\000e\000 \000c\000o\000n\000s\000u\000l\000t\000e\000d\000 \000t\000o\000 \000d\000e\000t\000e\000r\000m\000i\000n\000e\000 \000w\000h\000o\000 \000t\000h\000e\000 \000a\000p\000p\000r\000o\000p\000r\000i\000a\000t\000e\000 \000a\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000o\000r\000 \000f\000o\000r\000 \000t\000h\000e\000 \000s\000p\000e\000c\000i\000f\000i\000c\000 \000a\000u\000t\000h\000o\000r\000i\000z\000a\000t\000i\000o\000n\000 \000i\000n\000 \000q\000u\000e\000s\000t\000i\000o\000n\000 \000i\000s\000.\000 \000 \000F\000o\000r\000 \000s\000u\000p\000p\000o\000r\000t\000 \000s\000t\000a\000f\000f\000 \000e\000m\000p\000l\000o\000y\000e\000e\000s\000,\000 \000t\000h\000e\000 \000a\000p\000p\000r\000o\000p\000r\000i\000a\000t\000e\000 \000a\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000o\000r\000 \000i\000s\000 \000t\000h\000a\000t\000 \000e\000m\000p\000l\000o\000y\000e\000e \031\000s\000 \000D\000e\000a\000n\000,\000 \000D\000i\000r\000e\000c\000t\000o\000r\000 \000o\000r\000 \000H\000e\000a\000d\000 \000o\000f\000 \000t\000h\000e\000 \000A\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000i\000v\000e\000 \000U\000n\000i\000t\000.\000 \000 \000F\000o\000r\000 \000e\000m\000p\000l\000o\000y\000e\000e\000s\000 \000w\000h\000o\000 \000d\000o\000 \000n\000o\000t\000 \000f\000a\000l\000l\000 \000i\000n\000t\000o\000 \000e\000i\000t\000h\000e\000r\000 \000o\000f\000 \000t\000h\000e\000 \000p\000r\000e\000v\000i\000o\000u\000s\000 \000t\000w\000o\000 \000c\000a\000t\000e\000g\000o\000r\000i\000e\000s\000,\000 \000t\000h\000e\000 \000a\000p\000p\000r\000o\000p\000r\000i\000a\000t\000e\000 \000a\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000o\000r\000 \000i\000s\000 \000t\000h\000e\000 \000n\000e\000x\000t\000 \000h\000i\000g\000h\000e\000r\000 \000l\000e\000v\000e\000l\000 \000o\000f\000 \000a\000u\000t\000h\000o\000r\000i\000t\000y\000 \000\( \034\000o\000n\000e\000-\000o\000v\000e\000r\000-\000o\000n\000e \035\000 \000r\000u\000l\000e\000 \000o\000f\000 \000a\000p\000p\000r\000o\000v\000a\000l\000\)\000.\000 \000 \000T\000h\000e\000 \000P\000r\000e\000s\000i\000d\000e\000n\000t\000 \000a\000n\000d\000 \000B\000o\000a\000r\000d\000 \000M\000e\000m\000b\000e\000r\000 \000c\000l\000a\000i\000m\000s\000 \000f\000o\000r\000 \000r\000e\000i\000m\000b\000u\000r\000s\000e\000m\000e\000n\000t\000 \000w\000i\000l\000l\000 \000b\000e\000 \000s\000u\000b\000m\000i\000t\000t\000e\000d\000 \000t\000o\000 \000t\000h\000e\000 \000V\000i\000c\000e\000-\000P\000r\000e\000s\000i\000d\000e\000n\000t\000,\000 \000F\000i\000n\000a\000n\000c\000e\000 \000&\000 \000A\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000i\000o\000n\000\)\000 \000f\000o\000r\000 \000a\000p\000p\000r\000o\000v\000a\000l\000.) /Next 80 0 R /Parent 60 0 R >> endobj 80 0 obj << /Prev 80 0 R /Dest [ 23 0 R /XYZ 108 257 null ] /Title (4.03.03 Members of the Board of Regents may be reimbursed for reasonable expenses, as per the University of Winnipeg Act. These must be approved by the Chair of the Board of Regents. Expense reimbursements for the Chair should be approved by the Chair of the Audit and Risk Committee.) /Next 81 0 R /Parent 60 0 R >> endobj 81 0 obj << /Prev 81 0 R /Dest [ 23 0 R /XYZ 108 198 null ] /Title (4.03.04 Departmental social functions, which are limited to twice per fiscal year, require approval of the departmental Chair/Director/Dean, or higher authority.) /Next 82 0 R /Parent 60 0 R >> endobj 82 0 obj << /Prev 82 0 R /Dest [ 23 0 R /XYZ 108 166 null ] /Title (4.03.05 Gifts and awards to employees should be by exception and must normally be approved by the department/Chair/Director, or a higher authority. For gifts and awards considered taxable \(see Gifts Section\) approval of a Dean, Executive Director or higher authority is required.) /Next 83 0 R /Parent 60 0 R >> endobj 83 0 obj << /Prev 83 0 R /Dest [ 30 0 R /XYZ 108 720 null ] /Title (4.03.06 Exceptions to these guidelines and procedures may be authorized in appropriate circumstances with prior approval of the Vice-President, Finance & Administration and/or Comptroller.) /Next 84 0 R /Parent 60 0 R >> endobj 84 0 obj << /Prev 84 0 R /Dest [ 30 0 R /XYZ 90 675 null ] /Title (4.04 Hospitality Involving Employees) /Next 85 0 R /Parent 60 0 R >> endobj 85 0 obj << /Prev 85 0 R /Dest [ 30 0 R /XYZ 108 656 null ] /Title (4.04.01 Types of Expenditures: Hospitality may be provided to employees and paid by the University for work meetings which are unable to be held during regular business hours, and social functions where it supports the educational, research or service activities of the University. Expenses may include, but are not limited to, food, beverages, social or recreational activities. The following is an outline of hospitality categories along with examples of allowable expenses:) /Next 86 0 R /Parent 60 0 R >> endobj 86 0 obj << /Prev 86 0 R /Dest [ 30 0 R /XYZ 180 571 null ] /Title (Meals or refreshments served at meetings:) /Next 87 0 R /Parent 60 0 R >> endobj 87 0 obj << /Prev 87 0 R /Dest [ 30 0 R /XYZ 180 552 null ] /Title (The University may pay or reimburse expenses for meals or refreshments served during meetings on an exceptional basis. Business must be actively conducted during the meal period. Reasonable attempts should be made to schedule meetings during non-meal times. Following are examples of allowable business meeting expenses:) /Next 88 0 R /Parent 60 0 R >> endobj 88 0 obj << /Prev 88 0 R /Dest [ 30 0 R /XYZ 219.6 480 null ] /Title (Expenses for working breakfast, lunch, or dinner meetings, when groups of employees are giving up personal time to conduct University business and if the meeting could not be reasonably scheduled for another time. Attendance at such events is to be limited to those who can be expected to contribute to the objective of the meeting) /Next 89 0 R /Parent 60 0 R >> endobj 89 0 obj << /Prev 89 0 R /Dest [ 30 0 R /XYZ 219.6 419 null ] /Title (Expenses for meals or refreshments services at University sponsored seminars, workshops, orientations, or other University functions.) /Next 90 0 R /Parent 60 0 R >> endobj 90 0 obj << /Prev 90 0 R /Dest [ 30 0 R /XYZ 219.6 391 null ] /Title (Expenses for meals or refreshments services during University sponsored meetings of advisory groups, outside reviewers, or other committees when the group is composed of both University employees and non-employees.) /Next 91 0 R /Parent 60 0 R >> endobj 91 0 obj << /Prev 91 0 R /Dest [ 30 0 R /XYZ 219.6 341 null ] /Title (Alcohol is not an allowable expense.) /Next 92 0 R /Parent 60 0 R >> endobj 92 0 obj << /Prev 92 0 R /Dest [ 30 0 R /XYZ 180 324 null ] /Title (Departmental Social Functions:) /Next 93 0 R /Parent 60 0 R >> endobj 93 0 obj << /Prev 93 0 R /Dest [ 30 0 R /XYZ 180 305 null ] /Title (The University may pay or reimburse reasonable expenses for meals or refreshments served during up to two departmental social functions per year where all staff are included. Examples of allowable departmental social functions include:) /Next 94 0 R /Parent 60 0 R >> endobj 94 0 obj << /Prev 94 0 R /Dest [ 30 0 R /XYZ 219.6 247 null ] /Title (Holiday receptions) /Next 95 0 R /Parent 60 0 R >> endobj 95 0 obj << /Prev 95 0 R /Dest [ 30 0 R /XYZ 219.6 230 null ] /Title (Employee picnics) /Next 96 0 R /Parent 60 0 R >> endobj 96 0 obj << /Prev 96 0 R /Dest [ 30 0 R /XYZ 219.6 213 null ] /Title (\000B\000B\000Q \031\000s) /Next 97 0 R /Parent 60 0 R >> endobj 97 0 obj << /Prev 97 0 R /Dest [ 30 0 R /XYZ 180 196 null ] /Title (\000R\000e\000a\000s\000o\000n\000a\000b\000l\000e\000 \000c\000o\000s\000t\000s\000 \000a\000r\000e\000 \000d\000e\000f\000i\000n\000e\000d\000 \000a\000s\000 \000c\000o\000n\000s\000i\000s\000t\000e\000n\000t\000 \000w\000i\000t\000h\000 \000m\000e\000a\000l\000 \000a\000l\000l\000o\000w\000a\000n\000c\000e\000s\000 \000p\000r\000o\000v\000i\000d\000e\000d\000 \000i\000n\000 \000t\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y \031\000s\000 \000p\000e\000r\000 \000d\000i\000e\000m\000 \000a\000l\000l\000o\000w\000a\000n\000c\000e\000 \000f\000o\000r\000 \000t\000r\000a\000v\000e\000l\000,\000 \000p\000e\000r\000 \000e\000m\000p\000l\000o\000y\000e\000e\000 \000p\000e\000r\000 \000f\000u\000n\000c\000t\000i\000o\000n\000,\000 \000a\000n\000d\000 \000d\000o\000 \000n\000o\000t\000 \000i\000n\000c\000l\000u\000d\000e\000 \000a\000n\000y\000 \000c\000o\000s\000t\000s\000 \000o\000f\000 \000a\000l\000c\000o\000h\000o\000l\000.) /Next 98 0 R /Parent 60 0 R >> endobj 98 0 obj << /Prev 98 0 R /Dest [ 30 0 R /XYZ 180 150 null ] /Title (In order to comply with Canada Revenue Agency \(CRA\) guidelines and to avoid events being considered taxable benefits, events must be open to all employees in a department and the primary purpose cannot be team building, recognition for completing a task or project, or thanks for a job well done, as this is considered by CRA to be employment-related compensation.) /Next 99 0 R /Parent 60 0 R >> endobj 99 0 obj << /Prev 99 0 R /Dest [ 35 0 R /XYZ 180 720 null ] /Title (Retirement Functions:) /Next 100 0 R /Parent 60 0 R >> endobj 100 0 obj << /Prev 100 0 R /Dest [ 35 0 R /XYZ 180 701 null ] /Title (The University may pay or reimburse reasonable expenses to subsidize retirement functions for faculty and staff over and above the two social event limit described above. This will be coordinated via the Human Resources department.) /Next 101 0 R /Parent 60 0 R >> endobj 101 0 obj << /Prev 101 0 R /Dest [ 35 0 R /XYZ 180 643 null ] /Title (University-Wide Functions:) /Next 102 0 R /Parent 60 0 R >> endobj 102 0 obj << /Prev 102 0 R /Dest [ 35 0 R /XYZ 180 624 null ] /Title (\000T\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000m\000a\000y\000 \000s\000p\000o\000n\000s\000o\000r\000 \000a\000 \000v\000a\000r\000i\000e\000t\000y\000 \000o\000f\000 \000s\000o\000c\000i\000a\000l\000 \000f\000u\000n\000c\000t\000i\000o\000n\000s\000 \000a\000r\000r\000a\000n\000g\000e\000d\000 \000t\000h\000r\000o\000u\000g\000h\000 \000T\000h\000e\000 \000P\000r\000e\000s\000i\000d\000e\000n\000t \031\000s\000 \000O\000f\000f\000i\000c\000e\000,\000 \000E\000x\000t\000e\000r\000n\000a\000l\000 \000A\000f\000f\000a\000i\000r\000s\000 \000o\000r\000 \000H\000u\000m\000a\000n\000 \000R\000e\000s\000o\000u\000r\000c\000e\000s\000,\000 \000w\000h\000e\000r\000e\000 \000t\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000i\000s\000 \000c\000o\000n\000s\000i\000d\000e\000r\000e\000d\000 \000t\000h\000e\000 \000p\000r\000i\000m\000a\000r\000y\000 \000b\000e\000n\000e\000f\000i\000c\000i\000a\000r\000y\000.\000 \000 \000E\000x\000a\000m\000p\000l\000e\000s\000 \000o\000f\000 \000a\000l\000l\000o\000w\000a\000b\000l\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000-\000W\000i\000d\000e\000 \000f\000u\000n\000c\000t\000i\000o\000n\000s\000 \000i\000n\000c\000l\000u\000d\000e\000:) /Next 103 0 R /Parent 60 0 R >> endobj 103 0 obj << /Prev 103 0 R /Dest [ 35 0 R /XYZ 219.6 565 null ] /Title (The Retirees Reception) /Next 104 0 R /Parent 60 0 R >> endobj 104 0 obj << /Prev 104 0 R /Dest [ 35 0 R /XYZ 219.6 548 null ] /Title (Long Serve Reception) /Next 105 0 R /Parent 60 0 R >> endobj 105 0 obj << /Prev 105 0 R /Dest [ 35 0 R /XYZ 180 531 null ] /Title (Employee Gifts and Awards:) /Next 106 0 R /Parent 60 0 R >> endobj 106 0 obj << /Prev 106 0 R /Dest [ 35 0 R /XYZ 180 512 null ] /Title (Personal gifts and not an allowable University expenditure from any type of University fund. Birthday gifts, wedding gifts, baby shower gifts, Christmas gifts, memorial gifts, greeting cards, flowers, gifts to charitable organizations, etc. are all considered to be personal expenditures and should be paid for with personal funds.) /Next 107 0 R /Parent 60 0 R >> endobj 107 0 obj << /Prev 107 0 R /Dest [ 35 0 R /XYZ 180 440 null ] /Title (\000T\000h\000e\000s\000e\000 \000P\000r\000o\000c\000e\000d\000u\000r\000e\000s\000 \000s\000h\000o\000u\000l\000d\000 \000n\000o\000t\000 \000d\000i\000s\000c\000o\000u\000r\000a\000g\000e\000 \000t\000h\000e\000 \000u\000s\000e\000 \000o\000f\000 \000p\000e\000r\000s\000o\000n\000a\000l\000 \000f\000u\000n\000d\000s\000 \000o\000r\000 \000d\000e\000p\000a\000r\000t\000m\000e\000n\000t\000a\000l\000 \034\000s\000o\000c\000i\000a\000l\000 \000f\000u\000n\000d\000s \035\000 \000t\000o\000 \000c\000o\000n\000t\000r\000i\000b\000u\000t\000e\000 \000t\000o\000 \000t\000h\000e\000 \000c\000o\000s\000t\000 \000o\000f\000 \000g\000i\000f\000t\000s\000 \000t\000o\000 \000f\000a\000c\000u\000l\000t\000y\000 \000a\000n\000d\000 \000s\000t\000a\000f\000f\000.) /Next 108 0 R /Parent 60 0 R >> endobj 108 0 obj << /Prev 108 0 R /Dest [ 35 0 R /XYZ 180 408 null ] /Title (\000G\000e\000n\000e\000r\000a\000l\000l\000y\000,\000 \000d\000e\000p\000a\000r\000t\000m\000e\000n\000t\000s\000 \000s\000h\000o\000u\000l\000d\000 \000a\000v\000o\000i\000d\000 \000p\000r\000o\000v\000i\000d\000i\000n\000g\000 \000a\000n\000y\000 \000g\000i\000f\000t\000s\000,\000 \000e\000s\000p\000e\000c\000i\000a\000l\000l\000y\000 \000t\000h\000o\000s\000e\000 \000 \000t\000h\000a\000t\000 \000C\000R\000A\000 \000c\000o\000n\000s\000i\000d\000e\000r\000s\000 \000t\000a\000x\000a\000b\000l\000e\000 \000d\000u\000e\000 \000t\000o\000 \000t\000h\000e\000 \000t\000a\000x\000 \000i\000m\000p\000a\000c\000t\000 \000t\000o\000 \000t\000h\000e\000 \000e\000m\000p\000l\000o\000y\000e\000e\000.\000 \000 \000I\000n\000 \000e\000x\000c\000e\000p\000t\000i\000o\000n\000a\000l\000 \000c\000i\000r\000c\000u\000m\000s\000t\000a\000n\000c\000e\000s\000 \000a\000 \000V\000i\000c\000e\000-\000P\000r\000e\000s\000i\000d\000e\000n\000t\000 \000m\000a\000y\000 \000a\000p\000p\000r\000o\000v\000e\000 \000t\000a\000x\000a\000b\000l\000e\000 \000g\000i\000f\000t\000s\000.\000 \000 \000T\000h\000e\000 \000v\000a\000l\000u\000e\000 \000o\000f\000 \000t\000h\000e\000 \000g\000i\000f\000t\000 \000m\000u\000s\000t\000 \000b\000e\000 \000r\000e\000p\000o\000r\000t\000e\000d\000 \000t\000o\000 \000H\000u\000m\000a\000n\000 \000R\000e\000s\000o\000u\000r\000c\000e\000s\000 \000i\000n\000 \000o\000r\000d\000e\000r\000 \000t\000o\000 \000a\000d\000d\000 \000t\000h\000e\000 \000b\000e\000n\000e\000f\000i\000t\000 \000t\000o\000 \000t\000h\000e\000 \000e\000m\000p\000l\000o\000y\000e\000e \031\000s\000 \000t\000a\000x\000a\000b\000l\000e\000 \000b\000e\000n\000e\000f\000i\000t\000s\000.) /Next 109 0 R /Parent 60 0 R >> endobj 109 0 obj << /Prev 109 0 R /Dest [ 35 0 R /XYZ 180 336 null ] /Title (All cash and near cash gifts are considered cash equivalents by CRA \(e.g. gift cards\) and are 100% taxable. Non-cash gifts may also be taxable, please confirm with Human Resources.) /Next 110 0 R /Parent 60 0 R >> endobj 110 0 obj << /Prev 110 0 R /Dest [ 35 0 R /XYZ 180 291 null ] /Title (The following list of items is always considered taxable:) /Next 111 0 R /Parent 60 0 R >> endobj 111 0 obj << /Prev 111 0 R /Dest [ 35 0 R /XYZ 219.6 272 null ] /Title (Cash, gift certificates, gift cards, etc.) /Next 112 0 R /Parent 60 0 R >> endobj 112 0 obj << /Prev 112 0 R /Dest [ 35 0 R /XYZ 219.6 255 null ] /Title (Reward points) /Next 113 0 R /Parent 60 0 R >> endobj 113 0 obj << /Prev 113 0 R /Dest [ 35 0 R /XYZ 219.6 238 null ] /Title (Reimbursements for an employee gift that the employee selected, paid for, and submitted a receipt) /Next 114 0 R /Parent 60 0 R >> endobj 114 0 obj << /Prev 114 0 R /Dest [ 35 0 R /XYZ 219.6 210 null ] /Title (Disguised remuneration such as a gift or award given as a bonus) /Next 115 0 R /Parent 60 0 R >> endobj 115 0 obj << /Prev 115 0 R /Dest [ 35 0 R /XYZ 219.6 193 null ] /Title (Vendor-provided gifts or awards given directly to employees) /Next 116 0 R /Parent 60 0 R >> endobj 116 0 obj << /Prev 116 0 R /Dest [ 35 0 R /XYZ 180 157 null ] /Title (Small or trivial value promotional items \(less than $20\) are permitted. Examples of small or trivial value items include coffee or tea, T-shirts, mugs or plaques or trophies.) /Next 117 0 R /Parent 60 0 R >> endobj 117 0 obj << /Prev 117 0 R /Dest [ 35 0 R /XYZ 180 111 null ] /Title (University funds cannot be used for gifts of alcohol.) /Next 118 0 R /Parent 60 0 R >> endobj 118 0 obj << /Prev 118 0 R /Dest [ 39 0 R /XYZ 180 720 null ] /Title (Awards must be for an employment-related accomplishment but cannot be performance related.) /Next 119 0 R /Parent 60 0 R >> endobj 119 0 obj << /Prev 119 0 R /Dest [ 39 0 R /XYZ 180 688 null ] /Title (Retirement Gifts:) /Next 120 0 R /Parent 60 0 R >> endobj 120 0 obj << /Prev 120 0 R /Dest [ 39 0 R /XYZ 180 669 null ] /Title (Normally, voluntary contributions or departmental social funds are used to contribute to employee retirements gifts. Retirees will receive acknowledgment and a gift at the University wide event.) /Next 121 0 R /Parent 60 0 R >> endobj 121 0 obj << /Prev 121 0 R /Dest [ 39 0 R /XYZ 180 624 null ] /Title (Long Service Awards:) /Next 122 0 R /Parent 60 0 R >> endobj 122 0 obj << /Prev 122 0 R /Dest [ 39 0 R /XYZ 180 605 null ] /Title (Non-cash long service awards may be provided once every five years, after a minimum of five years of service. This is coordinated through Human Resources and not paid from Department funding.) /Next 123 0 R /Parent 60 0 R >> endobj 123 0 obj << /Prev 123 0 R /Dest [ 39 0 R /XYZ 180 559 null ] /Title (Prize Draws:) /Next 124 0 R /Parent 60 0 R >> endobj 124 0 obj << /Prev 124 0 R /Dest [ 39 0 R /XYZ 180 540 null ] /Title (\000P\000r\000i\000z\000e\000s\000 \000p\000r\000o\000v\000i\000d\000e\000d\000 \000b\000y\000 \000t\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000t\000h\000r\000o\000u\000g\000h\000 \000d\000r\000a\000w\000s\000 \000o\000p\000e\000n\000 \000o\000n\000l\000y\000 \000t\000o\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000 \000e\000m\000p\000l\000o\000y\000e\000e\000s\000 \000a\000r\000e\000 \000c\000o\000n\000s\000i\000d\000e\000r\000e\000d\000 \000t\000a\000x\000a\000b\000l\000e\000 \000b\000e\000n\000e\000f\000i\000t\000s\000 \000f\000r\000o\000m\000 \000e\000m\000p\000l\000o\000y\000m\000e\000n\000t\000 \000b\000y\000 \000C\000R\000A\000 \000a\000n\000d\000 \000t\000h\000e\000 \000f\000a\000i\000r\000 \000v\000a\000l\000u\000e\000 \000o\000f\000 \000t\000h\000e\000 \000p\000r\000i\000z\000e\000 \000m\000u\000s\000t\000 \000b\000e\000 \000a\000d\000d\000e\000d\000 \000t\000o\000 \000t\000h\000e\000 \000w\000i\000n\000n\000e\000r\000s \031\000 \000t\000a\000x\000a\000b\000l\000e\000 \000e\000a\000r\000n\000i\000n\000g\000,\000 \000e\000v\000e\000n\000 \000i\000f\000 \000t\000h\000e\000 \000p\000r\000i\000z\000e\000 \000h\000a\000s\000 \000b\000e\000e\000n\000 \000d\000o\000n\000a\000t\000e\000d\000 \000t\000o\000 \000t\000h\000e\000 \000U\000n\000i\000v\000e\000r\000s\000i\000t\000y\000.) /Next 125 0 R /Parent 60 0 R >> endobj 125 0 obj << /Prev 125 0 R /Dest [ 39 0 R /XYZ 108 481 null ] /Title (4.04.02 Ineligible Expenses: Ineligible expenses include, but are not restricted to:) /Next 126 0 R /Parent 60 0 R >> endobj 126 0 obj << /Prev 126 0 R /Dest [ 39 0 R /XYZ 183.6 462 null ] /Title (Memberships deemed to be personal or social in nature \(e.g. Faculty Club, recreational facilities\);) /Next 127 0 R /Parent 60 0 R >> endobj 127 0 obj << /Prev 127 0 R /Dest [ 39 0 R /XYZ 183.6 434 null ] /Title (Non-business related or personal expenses;) /Next 128 0 R /Parent 60 0 R >> endobj 128 0 obj << /Prev 128 0 R /Dest [ 39 0 R /XYZ 183.6 417 null ] /Title (Interest charges levied on overdue invoices;) /Next 129 0 R /Parent 60 0 R >> endobj 129 0 obj << /Prev 129 0 R /Dest [ 39 0 R /XYZ 183.6 400 null ] /Title (Meals included in other reimbursable items \(e.g. conferences\);) /Next 130 0 R /Parent 60 0 R >> endobj 130 0 obj << /Prev 130 0 R /Dest [ 39 0 R /XYZ 183.6 383 null ] /Title (Expenses related to a spouse/partner \(where they attend in this capacity\) unless pre-authorized and deemed required for official University business;) /Next 131 0 R /Parent 60 0 R >> endobj 131 0 obj << /Prev 131 0 R /Dest [ 39 0 R /XYZ 183.6 355 null ] /Title (Social events deemed personal in nature;) /Next 132 0 R /Parent 60 0 R >> endobj 132 0 obj << /Prev 132 0 R /Dest [ 39 0 R /XYZ 183.6 338 null ] /Title (Political fundraising events;) /Next 133 0 R /Parent 60 0 R >> endobj 133 0 obj << /Prev 133 0 R /Dest [ 39 0 R /XYZ 183.6 321 null ] /Title (Tickets, fines or insurance deductibles;) /Next 134 0 R /Parent 60 0 R >> endobj 134 0 obj << /Prev 134 0 R /Dest [ 39 0 R /XYZ 183.6 304 null ] /Title (Expenditures which would cause the departmental budget, grant or restricted account to exceed the amount available to spend;) /Next 135 0 R /Parent 60 0 R >> endobj 135 0 obj << /Prev 135 0 R /Dest [ 39 0 R /XYZ 183.6 276 null ] /Title (Gifts to staff not described in this policy; and) /Next 136 0 R /Parent 60 0 R >> endobj 136 0 obj << /Prev 136 0 R /Dest [ 39 0 R /XYZ 183.6 259 null ] /Title (Alcohol.) /Next 137 0 R /Parent 60 0 R >> endobj 137 0 obj << /Prev 137 0 R /Dest [ 39 0 R /XYZ 144 242 null ] /Title (Costs pertaining to research, specific purpose and restricted funds may be incurred only if they are permitted by and are in compliance with the terms and conditions of the funding agreement, award or contract.) /Next 138 0 R /Parent 60 0 R >> endobj 138 0 obj << /Prev 138 0 R /Dest [ 39 0 R /XYZ 90 178 null ] /Title (4.05 Hospitality Involving External Guests) /Next 139 0 R /Parent 60 0 R >> endobj 139 0 obj << /Prev 139 0 R /Dest [ 39 0 R /XYZ 108 159 null ] /Title (4.05.01 Types of Expenditures: Normally hospitality involves an external individual \(e.g. guest lecturer, prospective faculty, staff or student, benefactor or stakeholder\) that supports the educational, research or service activities of the University. Expenses may include, but are not limited to, food, beverages, social or recreational activities and gifts. Alcohol is not a permitted expense. For Hospitality guidelines regarding Elders, please see the Elder Protocols Policy. The following is an outline of hospitality categories along with examples of allowable expenses:) /Next 140 0 R /Parent 60 0 R >> endobj 140 0 obj << /Prev 140 0 R /Dest [ 43 0 R /XYZ 162 688 null ] /Title (1. Meals and refreshments for guests, prospective faculty or staff, student events, volunteers or donors:) /Next 141 0 R /Parent 60 0 R >> endobj 141 0 obj << /Prev 141 0 R /Dest [ 43 0 R /XYZ 219.6 656 null ] /Title (Expenses for the prospective faculty or staff and the principal individuals involved in the decision-making process) /Next 142 0 R /Parent 60 0 R >> endobj 142 0 obj << /Prev 142 0 R /Dest [ 43 0 R /XYZ 219.6 628 null ] /Title (Expenses for the University host and individuals invited as guests) /Next 143 0 R /Parent 60 0 R >> endobj 143 0 obj << /Prev 143 0 R /Dest [ 43 0 R /XYZ 219.6 611 null ] /Title (Expenses for volunteer or student recognition events) /Next 144 0 R /Parent 60 0 R >> endobj 144 0 obj << /Prev 144 0 R /Dest [ 43 0 R /XYZ 219.6 594 null ] /Title (Expenses related to donor cultivation, including those for the University host and the current or prospective donor.) /Next 145 0 R /Parent 60 0 R >> endobj 145 0 obj << /Prev 145 0 R /Dest [ 43 0 R /XYZ 162 547 null ] /Title (2. Entertainment:) /Next 146 0 R /Parent 60 0 R >> endobj 146 0 obj << /Prev 146 0 R /Dest [ 43 0 R /XYZ 180 528 null ] /Title (The University may participate in events, which provide the opportunity to host and extend entertainment \(which may or may not involve the provision for hospitality\) to invited guests. Examples of allowable entertainment expenses are:) /Next 147 0 R /Parent 60 0 R >> endobj 147 0 obj << /Prev 147 0 R /Dest [ 43 0 R /XYZ 219.6 469 null ] /Title (Attendance at sporting, cultural and community events.) /Next 148 0 R /Parent 60 0 R >> endobj 148 0 obj << /Prev 148 0 R /Dest [ 43 0 R /XYZ 219.6 452 null ] /Title (Hosting at functions such as special dinners, receptions, performances or other major events being conducted at the University or off-campus.) /Next 149 0 R /Parent 60 0 R >> endobj 149 0 obj << /Prev 149 0 R /Dest [ 43 0 R /XYZ 180 424 null ] /Title (Participation in entertainment activities should only be arranged where there is a clear benefit to be obtained for the University, such as the facilitation of sponsorship for University activities or as part of fund-raising projects.) /Next 150 0 R /Parent 60 0 R >> endobj 150 0 obj << /Prev 150 0 R /Dest [ 43 0 R /XYZ 180 379 null ] /Title (The approving officer should be comfortable in publicly disclosing the cost of the hospitality and entertainment provided, should that be required, and be able to identify the benefit to the University.) /Next 151 0 R /Parent 60 0 R >> endobj 151 0 obj << /Prev 151 0 R /Dest [ 43 0 R /XYZ 162 333 null ] /Title (3. Expenditures related to recruitment of full-time faculty:) /Next 152 0 R /Parent 60 0 R >> endobj 152 0 obj << /Prev 152 0 R /Dest [ 43 0 R /XYZ 219.6 314 null ] /Title (Before inviting potential faculty colleagues from outside of Manitoba, the department shall consider video or telephone conferencing or some other means of pre-screening.) /Next 153 0 R /Parent 60 0 R >> endobj 153 0 obj << /Prev 153 0 R /Dest [ 43 0 R /XYZ 219.6 275 null ] /Title (When flying candidates to Winnipeg for interviews, the least expensive fare should be used.) /Next 154 0 R /Parent 60 0 R >> endobj 154 0 obj << /Prev 154 0 R /Dest [ 43 0 R /XYZ 219.6 247 null ] /Title (\000T\000h\000e\000 \000c\000o\000s\000t\000 \000p\000e\000r\000 \000i\000n\000d\000i\000v\000i\000d\000u\000a\000l\000 \000f\000o\000r\000 \000m\000e\000a\000l\000s\000 \000a\000n\000d\000 \000s\000o\000c\000i\000a\000l\000 \000f\000u\000n\000c\000t\000i\000o\000n\000s\000 \000s\000h\000o\000u\000l\000d\000 \000b\000e\000 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