The Faculty’s operating budget is primarily composed of university central funds and tuition revenue. On an annual basis, each Faculty prepares their budget for submission to the Budget Office and provides quarterly forecast reports. The Budget Office then consolidates the budgets submitted from faculties/units and reports to the Executive Committee, Board of Governors and Provincial Government.
Zero-Based Budgeting is the budget model used for administrative units and undergraduate programs. This method of budgeting requires the justification of all expenses for the fiscal year. The approved budget will be allocated to each unit/program and then reviewed quarterly by the Associate Deans in consultation with Finance and the Dean. It is the budget holder’s responsibility to monitor the budget on a regular basis.
Variances must be justified during the quarterly review and no over expenditure is allowed.
Full-cost Budgeting was introduced to the Professional Masters Programs in FY17. Program budgets include the full cost which covers operations, teaching and administration. Teaching and administration costs are based on actuals for the year, then allocated by courses and number of students, respectively.
The Faculty receives tuition allocation at year-end1. If the Program generates a surplus after considering full cost, 2/3 of the surplus will be retained by the program (for reinvestment in the program and for participating faculty members) and 1/3 of the surplus will be retained by the Faculty for general operations.
Budget revisions will be required if preliminary tuition allocation2 is less than projected tuition revenue.
Again, Program budgets will be reviewed quarterly by the Associate Deans in consultation with Finance and the Dean. Variances must be justified by the Program and no over expenditure is allowed.
Research Centres are expected to be self-sustaining3 units, meaning they are able to maintain their entire operation by independent effort. Both the annual operating budget and the 5 year plan are required for research centres. It is the responsibility of each Centre to monitor their respective budget on a regular basis. Any variances must be justified during the quarterly review with the Associate Deans in consultation with Finance and the Dean and no over expenditure is allowed.
Only self-sustained units/programs are eligible to retain an annual surplus to be carried forward to the following year. Funds carried forward must be reinvested in the units/programs within 1 to 2 years. Any funds accumulated for more than 2 years must have a definitive use and timeline with approval by the Dean.
All budgets are reviewed and approved by the Associate Deans in consultation with Finance and the Dean.
Appendix I: LFS Budget Communication Plan
Appendix II: LFS Budget Process Timeline
- UBC’s fiscal year ends on March 31st.
- Enrollment Services runs a preliminary tuition calculation in October based on September’s
- Self-sustained units/programs operate independently without funding from the Faculty or the
LFS Operating Budget Communication Plan
* Faculty represents Faculty of Land and Food Systems (Dean/Associate Deans/Finance).
** Q1 represents quarter one, same applies to Q2 and Q3.
The purpose of this policy is to provide guidance for gifts or honorariums offered to faculty, staff and non-UBC employees.
Gifts for faculty and staff
Under special circumstances, such as weddings, baby showers, and the death of immediate family members, the Faculty may contribute funds or gifts to an individual or event, at the discretion of the Dean. The preferred method is tangible goods (i.e. flowers, chocolates etc.) which should be no more than $75 tax and delivery charge included.
Gifts of near cash equivalents (i.e. gift cards and gift certificates) are only to be given to employees in cases where pre-approval has been given by the Unit/Program Head. In these cases, information regarding the gift date, amount, and purpose must be submitted to UBC Payroll, as they are considered a taxable benefit regardless of the cost as per CRA policy.
Gifts for non-UBC individual
Tangible goods are preferred as gifts and the value should be under $100 tax-inclusive. Cash or cash equivalent (gift cards) are usually paid as token of appreciation. A token of appreciation is a nominal and infrequent (one-time) gift made to non-UBC individual in recognition of the services rendered on a voluntary basis and is not expecting payment. (Example: guest speaker)
According to UBC Expenditure Guideline, gifts as tokens of appreciation generally should not exceed $100.
Gifts of alcohol will not, however, be reimbursed by University funds.
Service recognition for faculty and staff
An honorarium can be issued to a faculty/staff member for one-time service rendered or for work that is above and beyond what is typically covered by their regular salary. All honorarium must be processed through payroll system:
Staff Honorarium: http://www.hr.ubc.ca/compensation/salary-administration/honoraria/
Faculty Honorarium: http://www.hr.ubc.ca/faculty-relations/compensation/honoraria/
Service recognition for non-UBC individual
HR Fast Track Assessment should be done in order to determine whether a worker is an independent contractor or employee.
Payment for independent contractor will be made through Requisition of Payment (Q-req), and T4A will be issued when the total amount is over $500 per calendar year.
Quick reference of account codes
|Account Code:||Process through:|
|Gifts for faculty and staff||656210||OPT|
|Gifts for non-UBC individual||656210 (tangible goods)/
656220 (tokens of appreciation)
|Service recognition for faculty and staff||522000||HR/Payroll|
|Service recognition for non-UBC individual||
713001 (Canadian Residents)
713000 (Non Canadian Residents)
|Requisition of Payment (Q-req)|
UBC Entertainment Expenses Policy #84 states:
"The University covers the cost of entertainment expenses incurred by members of faculty and staff in support of the University’s mission while maintaining controls for accountability. Per Policy #84, acceptable purposes for incurring entertainment expenses for University business will normally involve a University guest, visitor, or benefactor. Entertainment expenses incurred for University business may include food, beverages, and social or recreational activities. In addition, “The determination of what constitutes reimbursable expenses for entertainment is the responsibility of the administrative head of unit. If gifts form part of the event, they will normally be tokens of appreciation of modest value offered at the discretion of the person authorized to entertain. If gifts of significant value are contemplated, approval from one administrative level higher is required.”
Please note for the Faculty of Land and Food Systems “reasonable” entertainment expenses are defined as follows:
Hospitality and Entertainment (involving external visitors, guests, and donors.)
- Dinner expenses for visitors, candidates for positions, and other departmental guests may be authorized up to a maximum of $80 per person, inclusive of tax, gratuity at 15%, and alcohol.
- Daytime meal expenses including breakfast/lunch for visitors, candidates for positions, and other departmental guests may be authorized up to a maximum of $40 per person, inclusive of tax and gratuity at 15%.
- Welcome lunch for new hired faculty/staff*, Faculty-wide events held exclusively for UBC employees such as team building, celebration of achievements and December holiday gatherings should follow the same guidelines above.
The total cost of alcohol must not exceed 30% of the total bill, any alcohol costs associated with meals other than dinner will not be reimbursed.
Working meetings (involving UBC personnel only)
- Dinner expenses for working meetings may be authorized up to a maximum of $30 per person, inclusive of tax, gratuity at 15%.
- Luncheon expenses working meetings may be authorized up to a maximum of $16 per person, inclusive of tax and gratuity at 15%.
- Breakfast expenses for working meetings may be authorized up to a maximum of $14 per person, inclusive of tax and gratuity at 15%.
- Catering for meetings should be limited. If catering is incurred in the example noted above, cost/individual should not exceed the UBC per diem rate for the related meal.
- Expenses incurred on personal life events and accomplishments such as birthday, graduation, anniversary, wedding, etc. are not eligible for reimbursement from University funds. The celebration of these events is not intended to be discouraged as faculty and staff can voluntarily contribute for gifts and hold events to honor these individuals.
All claims for reimbursement of entertainment expenditures must be well documented. As required by UBC policy, all expense claims must:
- Be approved by one administrative level higher.
- Be accompanied by original itemized receipts, please note credit card slips alone are not sufficient.
- Include a list of attendees and the business purpose.
- Be submitted within 90 days of incurring the expense (with required supporting documents and approval). Expenses submitted after 90 days will not be reimbursed.
* Welcome lunch for student employee or staff in short term positions should follow UBC per diem rate.
Please ensure that all guidelines under UBC Travel Expense Policy # 83 are adhered for Faculty travel.
“As employees of a public institution which aims to use its resources as effectively as possible, members of faculty and staff must exercise care in incurring travel expenses. It is the responsibility of the traveler to make the most economical travel arrangements possible, consistent with the purposes of the trip.”
In keeping with the guidelines developed by the University:
- All air travel should be at the lowest available economical fare on the most direct route. Non-economy class must be pre-approved by the Dean prior to the flight and justification (e.g. letter from physician) for non-economy class must be provided. If the non-economy flight is being charged to a research grant, written confirmation from the funding agency or the agency’s specific travel guidelines must also be provided confirming that the funding agency permits non-economy air travel. If the non-economy flight is being charged to a specific purpose PG, a written confirmation from Research Finance must be provided to confirm its eligibility.
- Premium economy class is not considered economy class. Travelers need to get the Dean’s pre-approval or provide justification to prove the cost of fare is within economy class price range for the same travel dates.
- Stopovers or combination of personal and business travel arrangements are permissible if the total cost of the trip does not exceed the cost of the direct economy flight to the final destination for the same travel dates. Pre-approval by the supervisor and supporting documentation is required.
- UBC reimbursement of use of flight passes is not permitted as they are not considered the most economical cost (i.e. Tango/Flex).
- The purpose of all travel must be noted and signature of each traveler must be provided on the travel requisition form. In situations where it is not practical for the traveler to sign (i.e. when the traveler is not an employee or not readily available to sign) the appropriate authorizing signature must be provided. This includes AMEX payments which should also be processed on travel requisitions. If expenses of other faculty or staff (other than the cardholder) are charged to the Amex, the Employee Number must be included in the Alternate Vendor Number of the Travel Requisition form.
- The standard for reimbursement of accommodations while travelling should be based on the lowest price of a standard room in a business class hotel.
- Luxury accommodations or rooms on Executive Floor, suites, concierge or Executive Premium level rooms will not be reimbursed unless pre-approval is obtained from the Dean with proper justification to support the request.
- Travelers may be reimbursed for the cost of meals either by submitting receipts for actual meal costs or by claiming meal per diem based on those in UBC Policy #83; however, actual meal costs claimed should not be in excess of the per diem rates.
- UBC per diem rate cannot be claimed if meals have been included in another reimbursable item (i.e. conference fee, transportation, accommodation).
- UBC per diem rate also cannot be claimed in the following situations:
- Any meetings/seminar that take place during the course of the day either on or off campus
- Where another member of the University has submitted a claim for the same meal
- Where meals are offered by the event organizer
Per Diem rates as of April 1, 2013, inclusive of tax and gratuities, are:
|Travel within Canada||Travel within United States||Travel within Europe or Int’l|
|Breakfast $14.00 CAD||Breakfast $14.00 USD||Breakfast $14.00 EURO or USD|
|Lunch $16.00 CAD||Lunch $16.00 USD||Lunch $16.00 EURO or USD|
|Dinner $30.00 CAD||Dinner $30.00 USD||Dinner $30.00 EURO or USD|
|Total = $60.00 CAD/day||Total = $60.00 USD/day||Total = $60.00 EURO or USD/day|
*Amounts include GST & gratuities
- Travel by private vehicle may be reimbursed for costs of gas filled or actual mileage of the distance traveled. Traveller should provide the starting point and destination with actual driving distance (by the most direct route) in kilometers while on university business. The applicable mileage rate per UBC Travel Policy #83 is $0.49 per kilometer effective Apr 1, 2013.
- Google maps should be used to substantiate kilometers driven and be submitted as part of travel claim.
- Parking fees are reimbursable if travelling to and from meetings, to and from airports, events and meeting places other than your place of employment. But monthly parking fees are not reimbursable by the University.
- Taxi, Uber, ride sharing or other public transportation costs are eligible expenses incurred while conducting University business and when travelling between meetings if the personal vehicle is not available. Receipts must be obtained from the taxi driver to support the fee with gratuities not exceeding 15%.
- The standard for reimbursement of accommodations while travelling should be based on the lowest price of a standard room in a business class hotel. Where short-term lodging is provided at no charge, a gift or payment in appreciation may be provided up to $50.00/day with a maximum of $150.00 for the entire duration of the stay.
- Travel Advances:
- A travel advance will be issued for trip on university business which only covers expenses associate with flight, conference registration, accommodation, transportation or meals. Non-travel related expense should be claimed through Requisition for payment or setting up a Purchase Order.
- Money issued in advance to travel must be made no more than 10 business days prior to the start of the trip.
- Traveller cannot have more than one travel advance outstanding at all times.
- A travel advance can be made out for one trip only.
- Clearance: A travel clearance settles a previous advance. The travel clearance with documentation attached will allocate expenses to the proper accounts and will be settled within 30 days after the end of the trip.
- Original detailed receipts must be attached for all purchases. If original receipts are not available a missing receipt memo must be included.
- All expense claim must be submitted within 90 days of incurring the expense (with required supporting documents and approval). Expenses submitted after 90 days will not be reimbursed.
- Expenses paid in foreign currency can be claimed through submission of a debit/credit card statement listing the cost of purchases in Canadian dollars or through the use of https://www.oanda.com/currency/converter/ currency converter website if a credit card was not used.
Course Fees Policy: Students will not be charged any mandatory fees for LFS courses other than tuition fees and additional fees approved by the Board of Governors as listed in the Fees section of the Calendar. Students may be charged optional fees for optional activities (e.g., optional field trips – not required to meet course learning objectives and not required for exams/assignments/other assessments). Students can be expected to purchase textbooks, course packs, stationary, etc. Expenses for other materials, activities, or resources required to meet course learning objectives will be paid for from the Course Expenses Fund (see below).
1) Undergraduate Course Expenses Fund
- Expenses for materials, activities, or other resources required to meet course learning objectives will be paid for from the Course Expenses Fund. The annual budget for this fund will be 1% of tuition revenue from the previous year. Course-related photocopy costs will be charged to this fund; instructors are asked to limit photocopying as much as possible. Whenever possible, handouts or other materials should be provided to students online through Connect.
- All course expenses must be requested and approved prior to the start of each term. Budget requests are to be made using the “Undergraduate Course Expense Request Form”, which can be downloaded from the Finance page.
- Deadlines for submission:
- Winter Term 1: June 15
- Winter Term 2: October 15
- Summer Courses: March 15
- Eligible expenses: expendable laboratory supplies, field trip expenses, parking passes for non-UBC guest speakers, thank you gifts, other expenses that directly address course learning objectives
- Requests will be adjudicated by Associate Dean Academic, APBI, FNH and GRS Program Directors. Instructors will be notified of the results of the adjudication within one month of the submission deadline.
2) Undergraduate Teaching Equipment Fund
- Purchases of equipment or other items needed for teaching purposes and to be used over multiple years will be funded by an annual Teaching Equipment Fund. Purchases that are used by several courses and/or programs will be given priority. The annual budget for this fund will be 0.75% of tuition revenue from the previous year.
- Submit application using the “Undergraduate Teaching Equipment Fund Request Form”
- Deadlines for submission: June 15
- Eligible expenses: equipment for teaching and learning purposes, including but not limited to laboratory equipment, audio-visual equipment
- Requests will be adjudicated by Associate Dean Academic, FNH and APBI Program Directors, Assistant Dean Learning Technologies, and Director of Finance
3) Undergraduate Course (Re) Development Fund
- Costs associated with development of new courses or substantial redevelopment of existing courses will be supported through an annual Course Development/Improvement Fund. The annual budget for this fund will be 0.5% of tuition revenue from the previous year.
- Submit application using the “Undergraduate Course Improvement/Re-development Fund Request Form”
- Deadlines for submission: Applications can be submitted on a rolling basis
- Eligible expenses include (but are not limited to) development of multi-media materials, hiring Research Assistant to source and/or develop materials, honorarium for Sessional lecturers
- Requests will be adjudicated by Associate Dean Academic, Assistant Dean Learning Technologies, and FNH or APBI Program Director as appropriate
As per UBC Office of Research Services Overhead Policy:
“Overhead costs, also called indirect costs, are the costs of research absorbed by the institution, such as building operating costs and library services. A portion of these costs are recovered from research grants and distributed to central administrative units and faculties. The purpose of the overheads return is to enhance the research efforts of the faculty, and the funds are to be used only for research related needs.”
- Out of the total overheads collected by the University, LFS will receive 75%. The Faculty will then return 50% of the Faculty portion back to the Principal Investigator (PI).
- The return of overheads will be processed annually and will be received in March. The annual overheads return will include the 4th Quarter’s overhead from last fiscal year and 1st – 3rd Quarter’s overhead from current fiscal year.
Example: John Smith’s overheads return for FY15/16 will consist of 4th Quarter’s overheads from FY14/15 (Jan – Mar 2015) and 1st – 3rd Quarter’s overheads from FY15/16 (Apr – Dec 2015).
- A minimum amount of $1,000 will apply to the return to each PI. If the annual overheads received by the Faculty for the PI is less than $1,000, no return is given.
Example: The Faculty received $800 of overhead for John Smith. Since it’s less
than the minimum amount of $1,000, so the $400 (50% of $800) will not
be returned to John Smith.
- If any of the PI’s research grants is in a deficit position, the overhead returned to PI will be applied initially against the research deficit. The remaining balance can be used for other research related expenditures.
- The overheads distribution will be done annually and no carry forward will be allowed.
The above guideline will take effect as of October 1, 2014 and research overheads will be calculated and distributed after that date.
* Overhead can be waived by the Dean if the total grant value is less than $5,000.
For more information about UBC research overheads please check ORS website: https://research.ubc.ca/support-resources/indirect-costs-budgeting-finance.
The purpose of this policy is to provide guidance to faculty and staff when work computer is retained for personal use after employee’s resignation or retirement.
- Laptop, desktop or computer related devices were paid from University’s fund (including general operating, research, specific purposes and endowment funds).
- The device must have been purchased and used for longer than three years before request for personal possession.
- The option of repurchasing work computer for personal use is only open to resigned or retired faculty and staff members.
- All UBC data must be cleared from the device by LFS Learning Centre before personal possession.
- Find the original book value of the device acquired and the PG/Speed Chart where it was paid from.
- Search for five quotes with current market price for the same brand and same model for the device acquired. (Quotes can be obtained from online sources like: eBay, Amazon, Craigslist etc.)
- Trade in value is not considered as it doesn’t represent an equitable market price.
- Bring all five quotes to LFS Learning Centre for IT professional’s assessment.
- A personal cheque with an average amount of the five quotes should be submitted to LFS Finance along with all support document mentioned above.
The purpose of this policy is to outline the principles of inventory management for LFS Wine Library to ensure appropriate inventory control/record keeping of all wines housed in the Wine Library (Rm 10 and 10A, FNH Building).
- Receipt of Wine
Wines donated to the Wine Library should be received and recorded by LFS Development Office in order to issue proper tax receipt to the donor.
Any wine purchase will require justification and approval by the Wine Research Centre Director and the Dean or their designate.
- Usage of Wine
Wines used for research purposes will require that the Principal Investigator (Researcher) of the research project receive approval from the Wine Research Centre Director. If the Wine Research Centre Director is the requestor, the request will require approval from the Associate Dean Research or Dean.
Wines used for teaching purposes will require that the course instructor receive approval from the Wine Research Centre Director. If the Wine Research Centre Director is the requestor, the request will require approval from the Associate Dean Academic or Dean.
Wines used for fundraising and other faculty hosted events will require approval from both the Wine Research Centre Director and the Dean or their designate. Donors should not be invited to events where their donated wines will be consumed.
Allowable usage of the wines:
|Purpose of wine usage||Maximum value per bottle|
|Faculty hosted events*||$200 CAD|
*Alcohol cost must not exceed 35% of the total cost of food and beverage served in the event.
The WRC Administrative Manager is responsible for the recordkeeping of all wines received and used. When the WRC Administrative Manager is not available, the Senior Finance Manager will act as the substitute.
Each record should contain information of the bottle including:
- Wine Name
- Bottle Size
- Market Value
- Section Located
- Date Received/Used
- Reference number
- Valuation of Wine
All wines will be valued by a professional wine appraisers. The appraiser will change every 3 years.
Should any potential or perceived Conflict of Interest issues arise with the wine appraiser, an alternate appraiser will be consulted.
The wine inventory valuation will be reported to UBC Risk Management Services annually for insurance purposes.
- Physical Control
Wines received will be positioned in the Wine Library by the Wine Research Centre Director accompanied by the WRC Administrative Manager. In the absence of the WRC Administrative Manager, the Senior Finance Manager will act as the substitute.
Wines used for research/teaching/faculty hosted events will be taken out from the Wine Library by the WRC Administrative Manager accompanied by the requestor of the wine. In the absence of the WRC Administrative Manager, the Senior Finance Manager will act as the substitute.
Anyone entering the Wine Library must complete the access log for room 10 and 10A. The access log will be reconciled against the UBC Security Access Report on a quarterly basis and approved by the Dean.
An inventory count will be performed annually by the WRC Administrative Manager and the Senior Finance Manager.
Appendix I: Wine Usage Request
Appendix II: Incoming Wine Record
Appendix III: Wine Library Access Log
These policies are specific to the Faculty of Land & Food Systems. For general UBC policies, see the University Council.
Can’t find the policy you are looking for? Check HR Policies, Communications Policies or Operations Policies.
To request a policy not seen here, contact Melanie Train, Faculty Liaison at firstname.lastname@example.org.