Entertainment and Other Expenses Policy

Ref. No.	Executive sponsor	Policy steward	Approval authority	First approved	Last reviewed	Effective date	Next review
62.51	Vice President, College Services and Strategy	Chief Financial Officer (CFO)	Executive Council	2011	March 31, 2024	April 1, 2024	April 2029

Purpose
1. The College recognizes the need for various expenses that support College initiatives and goals while committing to financial accountability.
2. The purpose of this policy is to set out guidelines and boundaries for NSCC employees who have a requirement to make entertainment, event and meeting related purchases for individuals both internal and external of the College.

Scope
1. This policy applies to all employees of NSCC unless certain collective agreements state otherwise.

Definitions

Term	Definition
Blanket pre-approval	Expense authorization covering all specified costs for a specific time period or event. Used to create efficiencies by avoiding individual expense pre-approval requirements. Valid for one year.
College Leadership Forum (CLF)	SLF members, Academic Chairs, and College Managers with budget authority.
Electronic Expense Reimbursement System (E-claims)	E-claims is the system utilized to reimburse employees for eligible travel, entertainment and other expenses.
Entertainment expenses	Expenses incurred for entertaining stakeholders, or potential stakeholders while on official college business.
Executive members	President, Vice-Presidents and CFO (only for the purpose of this policy).
Expense report	Report submitted by an employee for reimbursement of college expenses through the E-claims system.
Gifts	Items given without the expectation of receiving anything in return.
Near-cash gift	Something that is easily converted to cash and includes pre-paid gift cards issued by a financial institution to payment card networks (e.g., VISA, MasterCard, American Express).
Other expenses	Non-entertainment and non-travel related expenses incurred by an employee for college business.
Request Authorization	Electronic pre-approval request in E-claims for out of province travel and technology purchases.
Senior Leadership Forum (SLF)	Current membership is documented and regularly updated in the SLF Terms of Reference. Membership includes but is not limited to: President, Vice-Presidents, Chief Financial Officer, Chief Information Officer, Associate Vice Presidents, Executive Directors, Directors, Deans, Specific Associate Deans, Principals, Specific Senior Advisors, Specific Program Directors and Executive Assistants.

Policy
1. Approval of Entertainment and Other Expenses
  1. Entertainment must be arranged at reasonable cost, involving individuals at a number appropriate to the significance of the event. Acceptable purposes for entertaining normally involve an NSCC guest, group of potential students, alumni, donors or other stakeholders.
  2. CLF members responsible for the budget can incur or approve entertainment expenses without prior approval up to a maximum of $100 (pre-tax). The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken to be evidence of pre-approval.
  3. Only SLF members responsible for the budget can incur or approve entertainment expenses without prior approval up to a maximum of $1,000 (pre-tax). An expenditure in excess of $1,000 (pre-tax) requires documented pre-approval from an executive member.
  4. Only the Executive Director or Manager, Finance, Foundation and Alumni Relations can incur or approve entertainment expenses up to $5,000 (pre-tax) from the Alumni Engagement Fund or other Donor-designated funds (non-operating budget) for Alumni or Donor stewardship events. Any expenses incurred above $5,000 (pre-tax) requires documented pre-approval from an executive member.
  5. It should be noted that a staff member cannot approve a reimbursement or expense that directly benefits them personally.
2. Meals
  1. Meals with college stakeholders, guests, governors, alumni, prospective employees, professional colleagues and donors are acceptable when the strategic directions of the organization are being discussed. CLF members who are responsible for the budget can submit meal receipts for college business purposes, without prior approval up to a maximum of $100 (pre-tax); SLF members up to a maximum of $1,000 (pre-tax). In excess of $1,000 (pre-tax), documented pre-approval from an executive member is required.
  2. When tipping, a reasonable gratuity is defined as approximately 15-18% of the pre-tax total bill. Gratuity amounts exceeding the 18% will not be reimbursed (unless the dollar value difference is less than $2).
3. Catering and Meetings
  1. When a college business meeting has a duration that includes the lunch hour, catering expenses are reimbursable with the budget manager/supervisor documented approval. The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken to be evidence of approval.
  2. Expenses related to lunch hour meetings taking place outside the office should follow guidance within above section 4.2.
4. Overtime Meals
  1. When a non-union employee is requested by their budget manager/supervisor to work at their regular work location for a minimum of 3 hours of overtime following their scheduled hours, a meal may be claimed when a receipt is provided. The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken to be evidence of pre-approval.
  2. Union employees must follow overtime meal guidelines as outlined in their respective collective agreement. The approval of the expense report submitted using E-claims will be taken to be evidence of approval.
5. Alcohol
  1. For certain functions, meals or events, alcohol may be appropriate as long as the dollar value signing authorities are maintained (as noted above) AND documented pre-approval is granted by an executive member.
  2. The Executive Director, NSCC Foundation & Alumni Relations is authorized to purchase alcohol without the pre-approval from an executive member for functions relating directly to alumni or donor stewardship.
6. Employee, student, alumni or donor events
  1. Expenses associated with employee and or student events which are complementary and specific to a department, school, campus or other employee group can be reimbursed so long as the event fosters a sense of community among faculty, staff and students, and its purpose is to directly benefit the College. CLF members responsible for the budget can incur or approve up to a maximum of $100 (pre-tax). The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken to be evidence of pre-approval. In excess of this amount, documented pre-approval from the SLF member responsible for the budget is required.
  2. For expenses associated with mandatory annual student events hosted at each campus (i.e convocation, open house, get started, etc.), CLF members responsible for the budget can incur or approve up to a maximum of $500 (pre-tax). The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken to be evidence of pre-approval. In excess of this amount, documented pre-approval from the SLF member responsible for the budget is required.
  3. Blanket pre-approval related to a specific employee and/or student event must be obtained based on thresholds listed above in 4.6a and 4.6b. This pre-approval must include a description of the event, a specific starting and ending date for purchases, and a summary of expected purchases to be made. Blanket pre-approval will need to be attached to every related invoice or E-claim.
  4. Expenses associated with alumni and donor stewardship events which are complementary, will be reimbursed with documented pre-approval from the Executive Director or Manager, Finance, Foundation and Alumni Relations, so long as the event fosters a sense of community among faculty, staff, students, alumni and donors, and its purpose is to directly benefit the College.
7. Personal Events
  The College disallows expenditures of a personal nature such as holiday celebrations, office parties, birthday celebrations, wedding celebrations, baby showers, attendance at theatrical and athletic events, and political fundraising events. Under special circumstances, documented pre-approval can be sought from an executive member.
8. Gifts
  Gifts that form part of entertainment, hospitality or gifts that show a token of appreciation of modest value must have documented pre-approval by a member of SLF with appropriate signing authority. If gifts of significant value (over $500 (pre-tax)) are contemplated, then documented pre-approval from an executive member is required. Gifts from the Alumni Engagement Fund or other Donor-designated funds for Alumni giveaways or Donor gifts can be incurred or approved by the Executive Director or Manager, Finance, Foundation and Alumni Relations up to a maximum of $5,000 (pre-tax). If gifts of significant value from the above funds (over $5,000 (pre-tax)) are contemplated, then documented pre-approval from an executive member is required.
  There are specific guidelines relating to gifts for retirements in the Retirement and Recognition Policy.
  NSCC does not allow gifts of cash or near-cash to be given as gifts. Gift cards could be considered non-cash if they meet the CRA conditions of non-cash value which are:
  The card comes with a specific value loaded on it and, it can only be used to purchase goods or services from a single retailer or group, or group of retailers identified on the card.
9. Additional Expenses
  1. Flowers, gift baskets and greeting cards
    1. The purchase of flowers, gift baskets or greeting card will only be reimbursed in the case of retirement or an employee departure, illness requiring hospitalization, and in the death of an employee or immediate family member. In lieu of flowers for the death of an employee or immediate family member, a donation (of equivalent dollar amount) can be made to a charity of choice.
  2. Personal space décor
    It is not acceptable to use college funds to make purchases for an employee’s personal workspace. Personal workspace refers to an employee’s office or cubicle. Pictures, plants, vases, mirrors and other decorations should not be expensed to the College, however common space décor may be purchased with SLF documented pre-approval. Items acceptable for reimbursement, which would be purchased for an office or cubicle, must be supported with reason for why the item will improve or benefit the employee in carrying out their work, for example, a desk lamp.
  3. Computer Hardware / Software
    All information technology hardware, software, web-delivered content/services and other IT services must be first approved by a Manager of Digital Innovation & Technology-or- the Chief Information Officer, unless:
    1. Purchased through the Technology Service Desk Portal, which lists preapproved computing assets and accessories that have been vetted By Digital Innovation & Technology. Service - Computer Accessories Orders (nscc.ca).
    2. Listed in the Computer Accessories list on the Technology Service Desk but purchased through another competitive and approved vendor as needed.
      Service - Technology Equipment Orders (nscc.ca).
    3. Listed on the Center for Teaching and Learning’s curated and preapproved list of technology for the classroom. Technology Toolkit for Teaching (sharepoint.com).
    4. Listed in Approved Technology Standards, curated by Digital Innovation & Technology
      https://servicedesk.nscc.ca/TDClient/1770/Portal/KB/ArticleDet?ID=90499
    5. Not listed in Prohibited Technologies, curated by Digital Innovation & Technology
      https://servicedesk.nscc.ca/TDClient/1770/Portal/KB/ArticleDet?ID=90500
  4. Office Expenditures
    Staff members are encouraged to use the existing office supply agreement listed on Connect. Office supplies expenditures submitted for reimbursement should be on an exception basis only.
  5. Individual employee professional memberships and dues
    Individual employee professional memberships (i.e. in the name of the employee) and dues up to a maximum of $1,000 (pre-tax) requires budget manager/supervisor approval. The approval of the expense report submitted using E-claims (or invoice, if the charge is invoiced directly to the College) will be taken as evidence of pre-approval. Individual memberships and dues over $1,000 (pre-tax) require documented pre-approval from an executive member. A DPO would not be required as pre-approval would be obtained from an executive member.
  6. Conference fees (including virtual conferences, seminars, professional development courses)
    For out-of-province conference fees where the employee will be travelling out of Nova Scotia, an employee must complete a Request Authorization using E-claims, which must be pre-approved by the employee’s budget manager/supervisor and executive member.
    In-province conference fees (including virtual conferences, seminars, professional development courses, etc.) require documented pre-approval from the budget manager/supervisor responsible following the below thresholds:
    CLF pre-approval up to a maximum of $500 (pre-tax)
    SLF pre-approval up to a maximum of $1,000 (pre-tax)
    Executive pre-approval over $1,000 (pre-tax)
  7. Sponsorships
    All sponsorships (i.e. external fundraising events, club team banners, etc.) must align with NSCC's strategic goals and objectives. Each sponsorship request requires documented pre-approval following the below thresholds:
    SLF pre-approval up to a maximum of $1,000 (pre-tax)
    Executive pre-approval up to a maximum of $2,500 (pre-tax)
    Vice President and Chief Financial Officer pre-approval over $2,500 (pre-tax)
10. Non-Reimbursable Expenses
  A listing of non-reimbursable entertainment and other expenses has been prepared as a guideline for individuals claiming entertainment and other expenses; however, this list does not include every non-reimbursable item, and employees must use reasonable judgment and care when making their purchase (exceptions may be made from an executive member documented pre-approval).
  1. Clothing
  2. Club dues
  3. Credit card interest and fees
  4. Donations
  5. Golf fees / ski passes
  6. Movies
  7. Personal entertainment
  8. Political fundraising events
11. Reimbursement of Expenses
  1. Employees must complete and submit an expense report using E-claims to be reimbursed for entertainment and other expenses. E-claims and resource materials can be found on Connect.
  2. Employees will complete and submit their expense report using E-claims within a reasonable time period following their return (approximately 90 days) and ensure the accuracy of the report. Late claim submissions (greater than 90 days) will require written justification for the delay.
  3. All expenses permissible under this policy require a clearly stated NSCC business purpose and must be reasonable and prudent in nature.
  4. The expense report must be approved by the employee’s budget manager/supervisor, and then it will automatically flow to the Manager of Administrative Services or a Central Finance Manager for review and approval.
  5. Copies of detailed receipts and proof of payment must be submitted with the expense report. Credit card receipts alone will not provide adequate support.
  6. For all expense items submitted, employees must include details in the description field for each item listed in the expense report. Substantiation should include the purpose of the expenditure, names of participants, timeline, etc.
  7. An employee can expect to receive reimbursement within approximately two weeks. This timeline is based on the assumption that the report is accurate, with appropriate approvals.
  8. Should an employee use their college purchase credit card for payment of entertainment and other expenses, they must provide substantiation of the event or meal as outlined in the College Purchase Card Policy on Connect.
12. Fraud Policy and Procedures
  The College’s Fraud Policy on Connect emphasizes that fraudulent activity includes inaccurate reporting of financial information for personal advantage. The College retains the right to audit entertainment and other expenses. The payment of entertainment and other expenses does not represent final approval.

Policy Supports

47.01 Retirement and Recognition Policy (login required)
47.02 Employment Service Recognition Procedures (login required)
62.01 Travel and Reimbursement Policy (login required)
62.21 Procurement Policy (login required)
62.61 College Purchase Card Policy (login required)
62.71 College Travel Card Policy (login required)
76.21 Fraud Policy (login required)