University of Saskatchewan

Financial Services Division (FSD)

Guidelines & Procedures

Accountable Professional Expense Fund (APEF) Guidelines

(The related board of governors approved policy can be found under "Policies & Reports" at http://www.usask.ca/university_secretary/policies/operations/index.php

Purpose

To provide administrative assistance to employees and their supervisors in determining which expenditures are allowable to be claimed from, or charged to, an Accountable Professional Expense Fund (APEF) and to set forth the guidelines regarding fund utilization, unused balances and the related procedures and approval processes.

Guidelines

Within this guideline, the use of terminology such as department head, dean and college are considered to also refer to director, head of administrative unit and administrative unit/division.

Entitlements

Accountable Professional Expense Fund (APEF) are an annual allocation provided to employees as a result of their membership in a collective bargaining unit or because of their employment contract.

For eligibility, annual allocation amounts, and carry forward limits, please refer to the appropriate collective agreement:

Fund Utilization

As part of their financial management responsibilities, department heads, deans and vice-presidents should meet with their employees annually to discuss the employee's spending plans regarding the balance in the employee's fund.

The amount that may be reimbursed from or charged to an APEF is limited to the available balance in the fund.

Key Points regarding APEF funds:

Expenditures may be reimbursed from or charged to an APEF if the following conditions are met:

  1. Expenditures must be incurred in performance of professional, teaching, or research activities.
  2. Expenditures must be for valid university business purposes and are to benefit the university.
  3. Title of ownership to any goods purchased (e.g. books, equipment, furniture, etc.) remains with the university and the goods will be identified as such.
  4. Any personal benefit must be incidental. If some personal benefit is deemed to have been received by the employee, the whole expenditure will be viewed as a personal benefit and not considered an allowable expenditure. In certain circumstances, Canada Revenue Agency (CRA) will accept no assessment of a taxable benefit to the employee where the personal portion is incidental (generally means it is less than 10%). If the actual use is different from that certified on the Cheque Requisition/Reimbursement Claim form, any resulting personal benefit for income tax purposes will be a matter between the employee and CRA.
  5. Expenditures must be approved by the appropriate department head, dean, or vice-president.

Unused Fund Balances and Carry Forward Limits

Termination of Employment or Retirement

Procedure Summary and Approvals

a) Preparation

Reimbursement Claims

Note: Refer to the Travel Expense Guidelines for per diems, kilometric rates, etc.

Direct Charges / Transfers

b) Approvals

Note: Even though there is not a requirement to have direct charges/transfers pre-approved, the employee's supervisor may, if they so desire, require that all APEF direct charges/transfers be pre-approved to satisfy their internal financial management processes.

Also, to ensure that the approval of direct charges/transfers can be managed as efficiently and effectively as possible, supervisor's should consider asking individual's to provide them with copies of relevant documentation supporting any direct charges/transfers as they are incurred. These can then be matched with the semi-annual report when it is received.

If, during this review and approval, it is determined that the claim/direct charge, or a portion of the claim/direct charge, is not an acceptable charge against the APEF, then the declined amount will become the responsibility of the college to resolve. Resolution may include recovering, from the employee, the amount inappropriately charged to the APEF fund.

c) Processing

Reimbursement Claims

Direct Charges / Transfers

Allowable Expenditures

BOOKS & PUBLICATIONS

CONFERENCES, SEMINARS, TRAINING

CLUB DUES

EDUCATION COSTS

EQUIPMENT

FINANCIAL COUNSELING FOR RETIREMENT

"Financial counseling is usually a recurring service with no particular emphasis on retirement. Retirement counseling, on the other hand, is usually a non-recurring service for employees who are clearly at or near retirement (i.e. - within 15 years of the individual's normal retirement date) where the primary emphasis is on retirement issues. Advice relating to the purchase of specific investments or the promotion of a particular investment strategy is not considered to be retirement counseling."

FURNITURE

INTERNET CONNECTIONS & SIMILAR SERVICES

Note: Normally, if an employee is required to carry a cell phone, the cost of the plan would be a departmental expense.

OFFICE MATERIALS & SUPPLIES

PAYMENTS TO INDIVIDUALS

PROFESSIONAL DUES & MEMBERSHIPS

RESEARCH EXPENDITURES

TRAVEL

UNIVERSITY FUNCTIONS

Non-Allowable Expenditures

DONATIONS

FAMILY MEMBERS

HOME OFFICE

HOSPITALITY

PERSONAL BENEFIT

TRANSFERS

Contacts

For additional assistance please email payment_inquiries@usask.ca or contact:

Manager, Payment Services
(306) 966-8323

Forms

VersionsDocument NameHelp
Cheque Requisition/Reimbursement Claim form
Travel Claim form
Declaration of Property Used Off-Campus