Expenses Policy and Procedures

Transcription

1 Expenses Policy and Procedures December 2010

2 Expenses Policy and Procedures Contents Section Page No. 1. Introduction & Expenses Policy 1 2. How to Make a Claim 2 3. Public Transport 3 4. Mileage Claims 4 5. Car Hire 4 6. Car Parking Toll/Fees 4 7. Fines and Penalties 5 8. Insurance 5 9. Subsistence Expenses International Travel and Expenses Incidental Expenses Hospitality Transferred Employees Tax Information Review 7 Appendices: A B C Mileage Rates Subsistence Rates Official Mileage for Inter-Site Travel Expenses Policy and Procedures

3 Expenses Policy and Procedures 1. Introduction This policy and procedures sets out our arrangements for claiming and payment of travel and other expenses. These provisions recognise the need to balance a number of factors including our desire to support staff, business needs, concern for the environment, public perception and prudent use of public funds. As a community of staff and students, we are larger than some villages and we need to play our part in tackling transport problems. We have made a commitment to develop and implement a progressive and sustainable travel and transport strategy, whilst at the same time maintaining our responsibility to providing high quality education and research. This commitment includes an undertaking that we will strive to encourage our staff to travel by sustainable modes of transport and reduce the number of business miles done each year. We will also invest in technologies such as telephone and video conferencing, which reduce the need to travel. For more information see the Estates and Facilities webpage at: Expenses Policy Expenses will be reimbursed where they have been incurred by staff in the performance of their duties, including staff development activity. The main aims of our expenses policy are: to inform staff about expenses which are permitted when travelling on university business; to reimburse staff who travel on university business in a way which does not leave them out of pocket for properly incurred expenses; to support our commitment to sustainable modes of travel by reducing the need to travel through the use of telephone and video conferencing. The claiming and payment of expenses are based on the following principles: Official journeys are: (a) (b) necessary to enable a member of staff to perform his/her duties properly; undertaken with the approval of his/her Dean of Faculty/Director of Support Service or the appropriate person (as defined in the Financial Regulations) or designated representative and duly certified when claims are submitted. Expenses Policy and Procedures Page 1

4 1.2.2 The certification by or on behalf of the Head shall be taken to mean that the certifying person is satisfied that the journeys were authorised, the expenses properly and necessarily incurred and that the expenses are properly payable by our University. This does not absolve the claimant from his/her duty and responsibility to submit bona fide claims Subsistence expenses are reimbursed on the basis that expenditure has actually been incurred by a member of staff on the meals and beverages for which the expenses are claimed The general principle of reasonableness underlies the claiming and payment of expenses. In determining reasonableness, a balance should be struck between costs and business efficiency As with all expenditure, expenses claims will from time to time be subject to inspection and analysis by our auditors. Falsification of claims is gross misconduct and will be dealt with under the Staff Disciplinary and Dismissal Policy and Procedure Mileage and subsistence rates are published at HR Online. Rates will be reviewed for implementation in April of each year and staff should check that they have the latest available rates when claiming We reserve the right to adopt different arrangements to those set out in this policy and procedures, with the agreement of the Vice Chancellor. 2. How to make a claim 2.1 To claim expenses staff must complete the appropriate form which is available at (i) Private vehicle &/or public transport user (ii) Lease car user (iii) Transferred Staff (home to work) Form F10 Form F12 Form F Receipts must be provided for all expenses claimed, with the exception of mileage allowances. 2.3 The claim form must be signed by the claimant and the form must be certified by the budget holder, as per the Financial Regulations, or their designated representative. 2.4 Certified claim forms must be received by Financial Services by the 10th of the following month for payment by the last working day of that month. A separate claim should be made for each calendar month. Payment is made by direct credit transfer. 2.5 Claims may be the subject (before payment) of detailed checks and scrutiny by Financial Services. From time to time it will be necessary for further information to be sought in support of a claim. An independent supporting record should be kept (e.g. diary). Expenses Policy and Procedures Page 2

5 3. Public Transport 3.1 Public transport will normally be used for journeys: (a) (b) where it is practicable and cheaper; where the member of staff does not have access to a vehicle. 3.2 Reimbursement will be made for official journeys, for the cost of the actual fare incurred or the cost that would have been incurred if the journey had started and finished at the normal place of work, whichever is the lower. 3.3 Rail Travel When using the train for official journeys a rail warrant may be obtained from Financial Services. A rail warrant should preferably be obtained at least 24 hours before the journey. Alternatively, the fare should be paid and a receipt obtained so that reimbursement may be claimed. A corporate purchasing card may also be used. Travel will normally be standard class unless there is a clear business reason to travel first class, which must be agreed in advance with the Vice Chancellor. Travel by Eurostar will normally be leisure class. Discounts for advance bookings should be obtained where possible. Where discounted first class (or equivalent) rail fares are available, which are comparable to the standard/leisure class fare, staff may take advantage of these. 3.4 Domestic Air Travel 3.5 Taxis It is recognised that, on occasions, within the UK air travel may be the most efficient means of making a journey. All such travel will be economy/tourist class, taking full advantage of no-frills airlines and other cheap fares, where possible. Taxi fares may be claimed when it is not practicable to use public transport or it is cheaper by taxi e.g. when more than one person is travelling. Receipts must be obtained. Preferential terms, simplified security billing and a priority callout service are contained within an Agreement negotiated by Procurement with Taxi Owners in Cambridge and Chelmsford. Expenses Policy and Procedures Page 3

6 4. Mileage Claims 4.1 Rate per mile Mileage rates for private cars and motorcycles are detailed at HR Online. An allowance may be claimed for one or more passengers, who must be fellow employees making the same trip. This allowance is payable per passenger from 1 December For short journeys, cyclists may claim mileage at the published bicycle rate. 4.2 Calculation of Mileage Claims As a general rule the mileage to be claimed will be that actually covered on the approved journey provided always that the journey route, starts from and finishes at the approved centre for travelling purposes. The exception where the journey starts or finishes at a place other than the individual s workbase is covered in paragraph Approved miles to and from sites are as shown in Appendix C. 4.3 Mileage may be claimed for: Official journeys made direct from and return to the place of employment (i.e. base) where the journey starts and finishes on the same day at the base, the mileage claimable is the actual mileage incurred Official journeys made direct from or return to home (or other non work location) if a member of staff travels directly from home to place of duty and/or returns home directly from that place of duty, the mileage to be claimed is the mileage actually incurred less the normal mileage of travelling to and/or from the individual s home and usual workplace i.e. the excess mileage. 5. Car Hire In certain circumstances, hire of a car may offer the most efficient and cost effective means of transport. For information relating to preferred suppliers please refer your queries to Procurement. Fuel costs which are not covered under the hire agreement may be claimed as expenses when supported by a receipt. 6. Car Parking/Toll Fees Parking fees will be reimbursed when it has been necessary for a member of staff to use a car park as a result of undertaking travel on official business i.e. not for normal home to work travel. The same applies to motorway and other toll fees. Where practicable, park and ride facilities should be used. Expenses Policy and Procedures Page 4

7 When the employee starts and/or finishes a business journey at their normal place of work, he/she may claim Campus car parking fees, when supported by a receipt. 7. Fines and Penalties Car parking fines and other motoring penalties are the responsibility of the individual. 8. Insurance If using a private vehicle for business purposes (including staff development), staff are personally responsible for ensuring that they have appropriate motor insurance cover. 9. Subsistence Expenses 9.1 Subsistence expenses will be payable to staff who are prevented by their official duties from taking a meal at their home, administrative centre or establishment where they normally take their meals and thereby incur additional expenditure. 9.2 Subsistence expenses in the case of meals can be claimed where the establishment visited is three miles or more (single journey) from the member of staff s normal work place. Claims for subsistence must be supported by receipts. There are accepted time periods which apply to the payment of subsistence expenses. These are: Breakfast : Staff must be on site by 7.00am Lunch : pm Dinner : Payable when a member of staff works after 8.30pm Where a member of staff in the course of his/her duty has to stay overnight, he/she is entitled to claim the actual cost of an evening meal and bed and breakfast. Receipts must be attached to the claim form. Reasonable expenditure will be reimbursed. 9.3 Subsistence expenses are not normally claimable for inter-site visits except in appropriate cases e.g. overnight accommodation to include subsistence. 9.4 Subsistence expenses should not normally exceed the amounts detailed in Appendix B. 10. International Travel and Expenses 10.1 International travel is necessary to achieve our international and reputational ambitions. With this in mind, it is to be encouraged, but also needs to be managed to ensure responsible use of public funds. Factors to be taken into account in determining permitted expenses include: the nature of the job role, appointment/work schedules (both overseas and on return to the UK), and health and safety considerations. Expenses Policy and Procedures Page 5

8 10.2 All international travel must have the prior approval of the relevant CMT member. For Deans/Directors this is a member of the Vice Chancellor s group (VCG). For members of VCG this is the Vice Chancellor. For the Vice Chancellor prior approval must be given by the Chair or (in the Chair's absence) Vice Chair of the Board. Travel arrangements are usually made and booked within the Faculty/Support Service using preferred internet or travel agencies. This should be done well in advance to take advantage of discounted rates. Payment is normally made by a corporate purchasing card with the approval of the Dean/Director. International rail travel may be booked in standard (or equivalent) class. Air travel should normally be economy/tourist class, taking advantage of no-frills airlines and other cheap fares. To obtain best value a range of airlines, routes and any special offers should be considered Travel in more expensive classes is permitted only where there is a clear business need and other than in exceptional cases (for example, where a combined flight and hotel package turns out cheaper) subject to the minimum flight times below. In all cases the approval of the appropriate CMT member is required. Total flight time Class Less than 6 hours Economy 6 hours or more Economy or Premium Economy or Business 10.3 For duties undertaken overseas, it is not appropriate to prescribe fixed subsistence rates, given the numerous factors which can cause costs to fluctuate. Staff undertaking travel abroad should therefore agree with the appropriate member of CMT, shortly prior to departure, a daily maximum subsistence rate, to cover hotel costs, meals and incidental expenses. Reimbursement will then be for actual costs incurred within this maximum. The manager should have regard to the British Council subsistence rates available at before agreeing the rate. Advice is also available from the International Office. Rates agreed should reflect an appropriate balance between the need to control costs and the member of staff s legitimate need to enjoy a level of comfort sufficient to ensure that duties can be accomplished efficiently. It is not possible to express this in guideline hotel or restaurant ratings, since categorisation systems vary widely between countries, but as general guidance it can be said that accommodation should be comfortable, clean, and provided with private bathroom facilities, telephone and, wherever possible access to a fax facility and internet; restaurants used should be middle-range, capable of providing well-cooked meals in comfortable surroundings Where it is necessary, in the discharge of University duties or in the interest of promoting good-will, to return hospitality whilst abroad, the cost of this may be claimed. It is also recognised that from time to time it is necessary to purchase and present appropriate gifts to overseas partners. These should be purchased using a corporate purchasing card and with the prior approval of the relevant CMT member. Expenses Policy and Procedures Page 6

9 10.5 Accompanied Travel by Persons not on Official University Business Details of all travellers must be specified. If partners or friends are to accompany a member of staff this must be at no additional cost than if the employee(s) had travelled on their own. Where we have settled accounts in respect of such persons, Anglia Ruskin should be reimbursed in advance of the date of departure. This includes any cancellation costs that may apply. 11. Incidental Expenses Expenses such as stamps, business telephone calls and small items of stationery may be claimed with supporting receipts. Personal gifts may not be claimed or paid for by a corporate purchasing card. Flowers may be purchased occasionally at the discretion of the appropriate CMT member in the case of staff sickness, bereavement or other appropriate circumstances. See Section 10.4 for gifts related to overseas business Also see Mobile Phone and other Telecommunication Expenses Policy. 12. Hospitality When entertaining guests/visitors or business clients, reasonable hospitality expenses may be claimed for meals and refreshments, subject to the prior approval of the appropriate CMT member. 13. Transferred Employees Special arrangements apply for transferred employees to receive home to work travelling allowances, which are subject to Income Tax and National Insurance. Details are available from HR Services. 14. Tax Information HMRC has issued us a dispensation in respect of these regulations. This relieves us of the obligation to report expenses paid under these regulations, at the end of each tax year. It also means that the employee does not have to report any expenses claimed under these regulations on their tax return. We are not required by HMRC to provide employees with details of their claims in any tax year though will do so if requested. Further information on using your own car for work is available from HMRC at Review This policy and procedure will be reviewed in the light of relevant developments no later than November Approved by Employment Committee 19 October 2010 Expenses Policy and Procedures Page 7

10 APPENDIX A MILEAGE RATES Rates as at 6 April 2011 BUSINESS MILEAGE RATES Type of vehicle On the first 10,000 miles in the tax year On each additional mile over 10,000 miles Motorcycles Allowance per car passenger (who must be fellow employees making the same business trip) Bicycles (for short business journeys only) 45p per mile) 25p per mile 24p per mile 5p per mile 20p per mile EXCESS TRAVEL MILEAGE RATE (TRANSFERRED EMPLOYEES) N.B. These allowances are liable to tax and National Insurance Contributions Cars and vans: Motorcycles 25p per mile 24p per mile Expenses Policy and Procedures Page 8

11 SUBSISTENCE RATES APPENDIX B Rates as at 1 April 2012 The actual cost not normally exceeding the amounts quoted below will be paid when supported by receipts. The general principle of reasonableness applies. Breakfast 6.15 Lunch 7.85 Dinner Expenses Policy and Procedures Page 9

12 APPENDIX C OFFICIAL MILEAGE FOR INTER-SITE TRAVEL Cambridge (East Road)* Chelmsford Rivermead 45 Chelmsford Rivermead Colchester, ICENI Centre Colchester, ICENI Centre COWA, Kings Lynn COWA, Kings Lynn Fulbourn (Vic. House) Fulbourn (Vic. House) Harlow College Harlow College Milton College 4 52 Milton College Peterborough Hospital Peterborough Hospital PRC/University Centre PRC/University Centre The above distances are one way by the fastest route rounded to the nearest whole mile. Where the actual mileage is less only this should be claimed, again rounded to the nearest whole mile. * Cambridge City is well served by Park and Ride facilities and we encourage use of these where practicable. Mileage claimed will be lower but the bus fare may also be claimed (tickets should be retained for expenses claims). This list is not exhaustive and represents the main journeys undertaken by staff. If you would like to suggest any additions, please hrs@anglia.ac.uk Expenses Policy and Procedures Page 10