Volume 34 No. 5 Editor: Arnd Bohm February, 2004
Professional Expense Reimbursement : Use it or lose it
Members should take note that we are now nearing the end of three years since the new system of automatic roll-over of PER funds was put in place. Except for funds transferred pursuant to Professional Achievement Awards [Article 42.4(a)], the maximum amount that may be in your account is $2400. On May 1, 2004, an additional $800 will be added to your account, but any funds in excess of $2400 will be removed.
CUASA understands that there are more than one hundred and twenty-five members with accounts at the maximum. If this maximum amount is not reduced by at least $800 by April 30, 2004, you stand to loose the $800 PER effective May 1, 2004.
All members of the CUASA bargaining unit are eligible for the PER (term, preliminary, confirmed, tenured, part-time, full-time).
To be eligible for reimbursement, expenditures must satisfy the following conditions:
1. the claimant must have made the expenditures;
2. expenditures must not constitute a taxable benefit to the individual; they must relate directly to the claimant's responsibilities for teaching, research and professional duties at Carleton University;
3. expenditures must represent a good allocation of University resources and be reasonable in amount in the circumstances;
4. appropriate original receipts must support claims or other original evidence of payment and will be retained by the University; [this means: the "original receipt" or the invoice stamped paid; for professional dues, the original tax receipt is required; for American professional dues, a copy of the invoice and the "original payment" such as a bank statement or credit card statement is required];
5. expenditures will be in the general nature of:
(a) books, journals, subscriptions, equipment, instruments, materials, supplies or services (on the express understanding that items of a physical nature with a continuing value are being purchased on behalf of the University and remain the property of the University when the staff member leaves);
(b) tuition or other fees for professional training courses, as evidenced by the original official tax receipt;
(c) travel or local expenses related to meetings or research activities (supported by a Travel Expense Form and in accordance with general University travel rules).
6. on each May 1st, unspent portions will be carried over to the next academic year, provided that the total on May 1st does not exceed $2400.00; and,
7. two or more eligible claimants may pool their allowance in a year in order to purchase a piece of equipment costing over $800.00.
For more information contact Angela Pelly in the Finance Office (phone: 4472; email: [email protected]).