University of Saskatchewan

Financial Services Division (FSD)

Guidelines & Procedures

Deans' & Senior Administrators' Expense (DSAE) 

(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 assistance to employees and their supervisors in determining which positions are entitled to or eligible for DSAE allocations, to set forth guidelines regarding fund utilization, unused balances, related procedures and approval processes, and allowable expenditures.

Guidelines

Entitlements

The following university positions are eligible to receive an annual, or a prorated annual Deans' & Senior Administrators' Expense fund allocation:

Entitlements are earned on the basis of the employment year beginning July 1 and ending June 30.

Fund Utilization

The primary purpose of these funds is to support professional development, but the funds may also be used to cover the cost of hospitality expenses (including Staff Appreciation/Recognition as defined in the hospitality guidelines), Membership and Club Dues and other college or department priorities related to the duties of the position.

As part of their financial management responsibilities, deans, vice-presidents and the president 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/charged to a DSAE fund is limited to the available balance in the fund.

Key Points regarding DSAE funds:

Expenditures may be reimbursed from or charged to a DSAE fund if the following conditions are met:

  1. Expenditures must be related to the responsibilities of the eligible position, be for valid University business purposes, and are to benefit the university.
  2. Goods purchased on behalf of the university are university property and must be returned to the dean or vice president, etc., prior to leaving. This includes any equipment that was located off-campus. 
  3. Any personal benefit must be incidental. If some personal benefit is deemed to the employee, generally the whole expenditure will be viewed as a personal benefit and not considered an eligible 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.
  4. Expenditures must be approved by the appropriate dean or vice-president, etc.
  5. Claims for reimbursement of expenditures incurred while in an eligible position must be made within two months of termination from the eligible position.

Fund Balances

Unused Balances

Unused balances in a fund may be carried forward to future years, as long as the individual remains in an eligible position.

Conclusion of Appointment in an Eligible Position or Retirement

At the conclusion of the individual's appointment to an eligible position, provided the individual is continuing their employment with the university, or upon retirement, if the individual has been granted Professor Emeritus status by the university, the lesser of two times the annual allocation for the most recent eligible position, or the remaining fund balance, will be transferred to their individual APEF fund by Payment Services. Any amount in excess of two times the annual allocation for the most recent eligible position will be returned to the operating fund.

Termination of Employment

When an individual terminates their employment at the university, the remaining balance in the fund will be returned to the operating fund.

Procedure Summary & Approvals

a) Preparation

Reimbursement Claims

Direct Charges / Transfers

b) Approvals

Note: Even though there is not a requirement to have direct charges/transfers pre-approved, the supervisor of the position may, if they so desire, require that all DSAE 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 the incumbent 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/charge, or a portion of the claim/charge, is not an acceptable charge against the DSAE, 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 DSAE fund.

c) Processing

Reimbursement Claims

Direct Charges / Transfers

Allowable Expenditures

All expenditures allowable under the Accountable Professional Expense Fund (APEF) guidelines may also be claimed from/charged to a Deans' and Senior Administrators' Expense (DSAE) fund including:

Descriptions of these expenditures can be found in the Accountable Professional Expense Fund (APEF) Guidelines.

In addition, the following expenditures may also be claimed from/charged to a Deans' and Senior Administrators' Expense (DSAE) fund:

CLUB DUES

HOSPITALITY

PROFESSIONAL DUES & MEMBERSHIPS

Non-Allowable Expenditures

DONATIONS

EXPENDITURES FOR FAMILY

HOME OFFICE

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