FINANCE OFFICE EXPENSES MANUAL

Transcription

1 FINANCE OFFICE EXPENSES MANUAL

2 CONTENTS 1 INTRODUCTION 1.1 University Responsibilities 1.2 To Whom the Manual Applies 1.3 Responsibility of the Claimant 1.4 Responsibility of the Approving Officer 1.5 Responsibility of the Finance Office 1.6 Authorisation (AV) Forms 1.7 Other Circumstances/Matters 2 POLICY & GENERAL CLAIMS PROCEDURES 2.1 General Expenses Claim Policy 2.2 Authorisation Limits 2.3 Claim Procedure 2.4 Completing an Expenses Claim Form (Non Staff) 2.5 Submitting Claims via iexpenses (Staff Only) 2.6 Claims when Travelling with Spouses/Partners 2.7 Claims when have had Extended Visits 2.8 Receipts 3 ADVANCES AGAINST EXPENSES 4 HOSPITALITY/ENTERTAINMENT INCLUDING STAFF MEETINGS 4.1 Business Entertainment/Corporate Hospitality 4.2 Non-Business Entertaining General Refreshments Supplied During the Course of a Meeting 5 TRAVELLING EXPENSES 5.1 General 5.2 Definition of a Business Journey 5.3 Overseas Travel General Extended Travel 5.4 Use of a Private Car 5.5 Hotel Accommodation 5.6 Hire of Vehicles and Taxis Hire of University Vehicles Hire of Non-University Vehicles Hired Vehicle Expense Claims Taxi Hire 6 GCU LONDON EXPENSES 6.1 Expenses Associated with Teaching at GCU London 6.2 Policy Guidelines in Summary 6.3 Preferred Hotels 7 SUBISTENCE (e.g. Meals/Snacks) 8 COURSES & CONFERENCES 9 HOME/ PERSONAL MOBILE TELEPHONE EXPENSES 10 MOBILE PHONES PROVIDED BY THE UNIVERSITY

3 10.1 Principles 10.2 Procedures 11 PROFESSIONAL SUBSCRIPTIONS 12 RELOCATION AND REMOVAL EXPENSES

4 1 INTRODUCTION 1.1 University Responsibilities The University is publicly accountable for all of its expenditure (including reimbursement of personal expenses) and is required to comply with Glasgow Caledonian University's financial policies and regulations. The University currently spends over 1m annually on expenses reimbursement. Costs vary across Schools and Departments and across categories of staff. In processing expenses claims, the University is required by HM Revenue & Customs to demonstrate that adequate controls are in place to ensure: taxable expenses are identified where appropriate, PAYE tax and National Insurance contributions are deducted before expenses are reimbursed The procedures contained within this document aim to ensure that the University s position is safeguarded. They also provide guidance to Members of Court, staff and, where appropriate, to students to ensure that they do not incur taxable benefits, or are subsequently assessed for benefits. Both HM Revenue & Customs (HMRC) and the Department of Work and Pensions (DWP) are concentrating more of their resources in carrying out compliance audits of larger organisations, including Universities. It is therefore essential that the University minimises the risk of exposure to monetary penalties as a result of future investigations by these Statutory Bodies. Failure to fulfil statutory obligations to collect Tax and National Insurance contributions would result in the University (rather than individuals) becoming liable to pay back taxes together with interest and penalties. 1.2 To Whom the Manual Applies This Expenses Manual sets out the operational details which apply to all the activities of the University and its Subsidiary Companies. The information and instructions set out in this document are for the guidance of Members of University Court, all University employees and others engaged in University business. Members of the University Court, staff, external assessors/examiners and, where appropriate, students will be reimbursed for necessary expenses as prescribed in this manual. In the interests of value for money and the appropriate use of public funds, claimants are expected to be prudent in their spending and delegated authorisers as per the Scheme of Delegation are expected to be diligent in their review and approval of expenses. 1.3 Responsibility of the Claimant It is expected that this manual will provide claimants with the necessary guidance to enable them to make properly prepared, receipted and authorised claims. Following the guidance should avoid delays in re-imbursement and minimise any possibility of further enquiries by the Finance Office, Auditors or HM Revenue & Customs. Failure to comply with these provisions may result in reimbursement being delayed or refused. Submitting, or attempting to submit, a fraudulent claim will be treated as gross misconduct under the terms of the University s Disciplinary Procedures. This includes making a claim for items which are being claimed from another source. 1.4 Responsibility of the Approving Officer Delegated authorisers as per the Scheme of Delegation must ensure that claims are fully supported by

5 documentation. The reason for incurring the expenses must also be fully justified. This means attaching details to the iexpenses confirmation page or Expenses Claim Form. The requirements within this manual must be adhered to, and it should be noted that a record will be kept of claims that are not fully compliant. 1.5 Responsibility of the Finance Office The Finance Office is responsible, on behalf of the Designated Officer, for ensuring re-imbursement of expenses and for monitoring compliance with expense procedures. In the event that a member of staff has any questions arising from this document, or has any query relating to the reimbursement of expenses, they should in the first instance contact the Accounts Payable Section within the Finance Office. Court Members should contact the University Secretary. 1.6 Authorisation (AV) Forms AV s must be used where the cost exceeds 500, for both UK and overseas travel undertaken, for Court members, staff or students. In all other cases the expenses must be approved in line with the University s Delegated Authority Policy 1.7 Other Circumstances/Matters The University will provide employees with a statement of expenses reimbursed for their annual income tax return, where necessary. These procedures will be reviewed from time to time to reflect changes in legislation and other circumstances and these will be updated on the Finance Office website. For Audit purposes the University may ask other sources for information to establish whether duplicate claims had been made. 2 POLICY & GENERAL CLAIMS PROCEDURES 2.1 General Expenses Claim Policy It is the policy of the University that Members of University Court, Employees and others are reimbursed for the actual cost of expenses incurred wholly, exclusively and necessarily in the performance of duties on behalf of the University. Members of Court, Employees and others are expected to minimise costs without impairing the efficiency of the University and to avoid the University incurring any unnecessary expense. An expenses claim should be used to reimburse incidental expenses only. Items such as books, periodicals and software should be purchased through departmental purchasing procedures. Accommodation and Travel should be arranged and approved prior to travel. Reimbursements will always be made in sterling even when expenses were incurred in a foreign currency. Where expenses are incurred in foreign currencies, the rate of exchange to be used will normally be the rate in force on the date the expenditure was incurred which can be found using In certain cases, payments can be claimed by students. Similarly, certain voluntary workers, in particular participants in research experiments, may be due repayment of any costs incurred.

6 2.2 Authorisation Limits For staff below Executive level, the standard delegated authority limits contained within the Delegated Authority Policy, should be referred to. Otherwise expense claims must be approved as follows: Claimant Authoriser of Expenses Claim Authoriser Limits Executive Principal Members of Court Any other member of the Executive Principal If < 1,000, Executive Board Member If > 1,000, Chair of Court or Chair of Finance & General Purposes Committee University Secretary University Secretary countersigned by the Principal Up to 1,000 Up to 10,000 Up to 1,000 No Limit Up to 1,000 No limit For UK and overseas travel exceeding 500, an Authorisation Voucher (AV) must be completed and is subject to the same conditions as specified above. ALL APPROVALS MUST BE INDEPENDENT OF THE PERSON OR PERSONS MAKING THE CLAIM OR FOR WHOM REIMBURSEMENT IS CLAIMED. Where a single overseas visit (for an individual or group) costs in excess of 30,000, or an individual s expenses exceed 10,000, approval must be obtained from the Finance & General Purposes Committee. Student visits are exempt from this requirement and are subject to normal authorisation controls. Failure to follow these instructions will render the expenses claim invalid. 2.3 Claim Procedure Expenses claims for university staff must be made using iexpenses, the university s electronic Expenses system. Non-staff expense claims should continue to be made using the latest version of the Expenses Claim Form. All expenses payments will be made by the Finance Office. Claims should be submitted as soon as possible and those over 3 months old will not be paid unless a reasonable explanation can be provided for the delay. Reimbursement will be made providing receipts support the claim (where receipts can be reasonably expected to be supplied). A suitably detailed breakdown of the expenditure must also be provided and cross-referenced to the attached receipts. Staff claims submitted through iexpenses will automatically be routed to the staff member s line manager for approval. For non-staff claims, the Expenses Claim Form must be signed by the individual claiming the expenses and countersigned in accordance with the standard delegated authority limits contained within the Delegated Authority Policy. An incomplete or incorrect claim will be returned with an explanation as to why it cannot be processed. The claim should be amended as required and then resubmitted to Accounts Payable for processing. As this process may lead to a delay in payment, it is in everyone's best interest that claims are completed correctly in the first instance.

7 In circumstances where VAT may be reimbursed to the University, the expenses claim should clearly identify Value Added Tax (VAT) that has been incurred. Members of staff who are authorised to approve expenditure should ensure that they do not approve expenditure where the claimant is a connected person. A connected person is defined as spouse/partner, family member or other closely related person. A more senior authority should provide the authorisation in these circumstances. Please note that this instruction only applies to employees of the University. There are strict controls over payments to connected persons who are not employees as set out in the Financial Procedures. All expense claims and supporting receipts are subject of regular review by the Auditors and the HMRC. 2.4 Completing an Expenses Claim Form (Non Staff) An expenses claim form should be completed, either electronically or otherwise in block capitals, as follows: For Travel expense claims exceeding 500 enter the AV Form Number. Complete the Claimant Information section. University employees must complete their name, staff number and department. Complete the Expense Details section claims cannot be reimbursed without reason for expense. If the expenses were incurred for entertaining purposes, complete the Hospitality Details section. Use Mileage Details section to record details of private car mileage claimed. Complete Receipted Expenditure section. Receipts to accompany the form should be numbered and it is this number that must be entered in the Receipt Number column of this section. This is to allow easy cross reference between the claim form and the receipts provided. If there is insufficient space on the form attach and number additional forms. Include Value Added Tax (VAT) where applicable. Total amount claimed and budget codes to which the claim is to be charged must be entered on the Summary section. The Declaration section must have the signature of the Claimant. The Authorisation section must have the signature of an authorised signatory. A Claimant cannot both sign and authorise the form and the Authoriser must be independent of the Claimant. 2.5 Submitting Claims via iexpenses (Staff only) Expense claims should now be submitted through Oracle iexpenses. Following submission of your claim, all receipts should be attached to the confirmation page and sent to Accounts Payable in the pre-printed iexpenses inter-office envelopes which will be available in each school/department. Further information on iexpenses and a comprehensive guide on how to enter expense claims can be found on our website Claims when Travelling with Spouses/Partners Where the claimant is accompanied by a Partner/Spouse or other non University-connected persons, the claimant must only claim the appropriate share of each item of expenditure, consistent with that which would have been incurred if travelling unaccompanied. Under no circumstances must the University incur additional costs on account of the claimant's travelling companion(s). 2.7 Claims when have had Extended Visits Extended Visits are those which include time spent on non-university Business such as earlier arrival or later departure. Extended visits may be permitted provided there is no additional cost to the University and it is not a regular occurrence. Prior approval should be obtained from Line Manager.

8 2.8 Receipts Receipts should always be provided where possible to account for each item of expenditure however, unreceipted expenditure up to the value of 20 will be reimbursed provided suitable justification has been provided. 3 ADVANCES AGAINST EXPENSES The cost of a business expense should normally be met by the individual and reimbursement should subsequently be sought from the University. Advances may be made where significant out-of-pocket expenses will be incurred, e.g. secondments overseas. Such advances will not normally exceed 1,000 and will require the prior agreement of the Head of Department/Division or Executive Member and notification to the Finance Office. Foreign currency advances are available to staff members who are in receipt of a University VISA card travelling overseas on University business. Provided prior agreement is made to obtain an advance against expenses, the following conditions will apply: Amounts advanced will be limited to 1,000 (whenever possible, accommodation and travel should be pre-booked). An advance must be accounted for via iexpenses duly authorised and supported by receipts as soon as possible and, normally, not later than 14 days after the date when the original expenditure was incurred. Any exchange differences will be charged to the School/Department/Project to which the overall expenditure relates to. Unused foreign currency/travellers cheques must be converted back to GBP and returned in person to the Santander branch located in the George Moore Building and the receipt number for returned currency entered on the claim in iexpenses. Should the staff member fail to account for the advance within 14 days of the return from business, the Finance Office reserves the right to withhold the provision of further advances or reimbursements of expenses until the matter is resolved, or make a direct deduction from payroll of the outstanding sum. Further information can be found in the Staff Advances Policy. Any requests for a University VISA card for staff members must be approved by the Head of Department or Dean of School and sent to the Head of Accounts Payable along with a proposal of the intended usage and estimated amounts per month in support of the application. Further information is available from the website: 4 HOSPITLALITY/ENTERTAINMENT INCLUDING STAFF MEETINGS 4.1 Business Entertainment/Corporate Hospitality The University recognises that there may be occasions when, for legitimate business reasons, it is appropriate to provide hospitality to external customers or other important supporters of the University. On those occasions it is expected that the purpose of entertaining is to foster new business or to continue existing business contacts. Entertainment will not be considered to be legitimate business entertainment if:

9 There are no external guests present or the ratio of University employees to externals exceeds 4:1. In terms of qualifying as business entertainment, anyone who is employed in any capacity by the University does not count as an external guest. The purpose of the meeting is primarily social, even though business topics may have been discussed. Any entertaining should be approved in advance by the appropriate authorising officer who, where possible should be the Executive responsible. Staff should consider the University s in-house catering where appropriate to entertain guests. The University will only refund costs which are judged to be reasonable. Where costs are considered to be unreasonable the University may reject claims or exclude items. In those cases, if a University credit card has been used, the card holder may be required to reimburse the excessive costs. Unreasonable claims will include those where the food and drink ratio in terms of cost and proportion are not considered to be appropriate to the occasion. In line with the University s Alcohol, Drugs and Other Substance Misuse Policy, the provision of any alcoholic drinks must be moderate and be complemented by a selection of non-alcoholic alternatives. Staff should be culturally sensitive to the needs of guests and consider whether or not it is appropriate to offer alcohol. The University also expect that staff who consume alcohol for the purpose of hospitality must have already finished work for the day or not be required to return to work. Authorised costs will be reimbursed on production of receipts. The following information must be detailed: the name(s) of the person(s) being entertained the organisation they represent the purpose of the entertainment and the business reasons the location at which the expenses were incurred Expenses relating to legitimate business expenses are generally not taxable however this may be subject to review by HMRC with the ratio of University staff to external guests being a critical factor. 4.2 Non-Business Entertaining General Non-business entertaining is considered as events which take place primarily for the benefit of members of staff and which may, exceptionally, be paid for from University funds. The University recognises that there may be some circumstances, such as a retirement celebration or Christmas lunch, when hospitality may be provided for University employees without the presence of any external guests. Expenses incurred in this way are normally taxable, although HMRC do allow dispensation in some circumstances up to a limit of 150 per head per year. [Further advice on this is available from the Finance Office.] It is therefore important that prior approval is obtained from the appropriate line manager for such entertainment and that details are properly submitted in iexpenses or on the Expenses Claim Form. Where possible, the University s in-house catering facilities should be used. Such events are likely to be exceptional and without prior approval, it is not acceptable for hospitality to be provided to one employee by another (see Section 4.2.2). Budget holders are reminded that it is not acceptable to fund such activities from SFC income. Any events should also reflect the guidance in the University s Alcohol, Drugs and Other Substance Misuse Policy:

10 While the University recognises that colleagues may wish to socialise and celebrate together, alcohol is not necessary for this. Management and staff have a responsibility, in addition to their general duty, to ensure that the University is not brought into disrepute by the venue and/or activity chosen for work/social functions. 5.1 The consumption of alcohol at the place of work, during working hours is not permitted, other than on special occasions such as a reception of visitors, presentations or seasonal gatherings. On these occasions, prior permission of the Head of Divisions/Head of Department must be obtained and the provision should be moderate and complemented by a selection of non alcoholic alternatives. 5.3 Staff who consume alcohol at university social functions or for the purpose of hospitality must have already finished work for the day or not be required to return to work. 5.4 for the avoidance of doubt, drinking alcohol during a lunch break is unacceptable. Staff attending University social functions such as the Graduation Ball shall meet the costs of these personally. This also applies to all items where an employee of the University would normally have been expected to pay personally for the cost of goods or services. However, where a member of staff is specifically required to attend a social function as part of their duties, reimbursement of reasonable costs may be claimed. Prior approval must be obtained from their Line Manager Refreshments Supplied During the Course of a Meeting It is permitted to provide refreshments (e.g. sandwiches, biscuits, hot or cold non-alcoholic drinks) where this is considered to be necessary due to the length or nature of the meeting. This should be ordered from the in-house catering facility and charged to the department, therefore will not require an Expenses Claim Form. 5 TRAVELLING EXPENSES 5.1 General Travelling expenses are paid in accordance with the University's Travel Policy, as outlined in the following paragraphs, unless an individual has any special terms included within their contract of employment. The mode of travel authorised for any journey must be a decision for the budget holder. Staff are however expected to use the most economical class of travel. The following criteria should be followed unless there are exceptional circumstances in which case these should be recorded in iexpenses or the Expenses Claim Form with confirmation that the necessary level of approval has been obtained.

11 Travel may be by the following means: Travel Method Journeys not exceeding 100 miles for the round trip Each return journey of 100 miles or over for the round trip Air Not Applicable. Domestic & European, Near East and Northeast North America. Economy Class (or equivalent). Train Most economical fare (a member of the Executive may authorise exceptionally first class travel.) Long haul travel standard class, premium economy or equivalent, although business class may exceptionally be approved by the Executive for example, where there is a business need for a long flight with a short turnaround time. The Principal is permitted to travel business class when on University business and on long haul flights an Executive may also travel business class. The Principal's partner and/or accompanying University staff may also travel business class providing prior approval has been obtained from the Chairman of Court. Most economical fare (a member of the Executive may authorise exceptionally first class travel). Sleeper Not Applicable. First Class. Bus or Public service or private hire. Public service or private hire. coach Private The car mileage reimbursement rate is Reimbursed at most economical rail fare. car reviewed annually and notified to Court Members and staff. Hired Vehicle See Section 5.6 See Section 5.6 Employees should, whenever possible, pre-book their travel before commencing the journey. Arrangements should be made through the University's appointed travel agents. This allows the cost to be invoiced to the department and also ensures that the University benefits from any discounts which may apply. Whenever possible, employees should take advantage of special offers or discounts, e.g. Apex, Supersaver, online booking. It is not permitted to book flights with a more expensive airline to gain personal benefits such as air miles. There are exceptions to these requirements: Visiting members of staff, external examiners, seminar speakers etc. are free to place their business where they wish, provided these expenses are reasonable. Where there is demonstrable value for money for contracting out with the appointed agent, for example internet travel deals, the member of staff should seek approval from the Procurement Unit, prior to any booking being made. Where the appointed agent is unable, for whatever reason, to make the necessary travel arrangements, a specialist agent (e.g. one specialising in the Latin American Market) may be used. The Department concerned must be able to demonstrate the reasons for taking this decision. Written approval should be sought from the Procurement Unit before contracting out with the agreement suppliers.

12 The responsibility rests with individual departments to ensure that travel costs, paid for in advance, consist of business travel only. Where special agreements exist to pay overseas subsistence rates, receipts must be provided where it might be reasonable to expect a supplier to provide them, e.g. hotel bills, and main meals. 5.2 Definition of a Business Journey Travelling expenses may be claimed only where they are incurred on business journeys. For clarification, all journeys between home and normal place of work are not to be regarded as business journeys and the costs of these journeys cannot be claimed. The cost of travelling between an employee's home and normal place of work is not regarded by HM Revenue and Customs as an expense incurred "in the performance of the duties of employment". There are special tax rules for overseas trips (consult Finance Department). This also applies to visiting lecturers but currently not to external examiners. The cost of travelling to work to attend an emergency call-out can be claimed. However this will be taxable unless all the following conditions have been met: The employee must give advice on how to handle the emergency before leaving home. Responsibility for dealing with the emergency must be accepted from that time; The employee has a continuing responsibility for the Emergency whilst travelling to the workplace. All journeys away from what can be considered an individual employee's normal place of work when carrying out necessary University business will be regarded as a business journey. The previous requirement has been removed to claim only the cost of the lesser of: the actual journey between home and the temporary place of work, and a journey between the normal place of work and the temporary place of work Late night travel home is occasionally reimbursed by the University. However for this to be exempt from tax, the following requirements have to be met. The employee is occasionally required to work late. Public transport is infrequent or unreliable. 'Work late' means working until 9pm or later. It is not a frequent occurrence, i.e. not more than 60 occasions in a tax year. It is not a regular arrangement. e.g. a predictable pattern, for example every Tuesday evening. Heads of Department making such payments are required to contact the Finance Office for advice. 5.3 Overseas Travel General The following paragraphs summarise the University's policy with regard to overseas travel and the occasions when staff may consider taking spouses or partners. For Travel exceeding 500, an Authorisation (AV) Form must be completed and is subject to the same conditions as specified at Section 2.2. Where a single overseas visit (individual or group but not groups of students) costs in excess of 30,000, or exceeds 10,000 per individual, approval for the individual/group must be obtained from the Chair of the Finance and General Purposes Committee or Chair of Court.

13 The University will not normally meet the cost relating to family and/or friends who accompany an employee on a business trip. This also means part of the costs of shared accommodation. The only exceptions will be by prior approval in writing by the Chair of Court. All staff should be aware that HM Revenue and Customs rules are that such costs met by the University will give rise to a taxable benefit on the staff member arising from their spouse or partner's expenses and the University must include this benefit on P11Ds. This rule applies irrespective of the individual concerned. The exceptions to this may be: the spouse or partner carried out duties during the course of the trip, acting as a host at a series of business functions; or because the staff member is incapacitated or ill; or the Spouse has a special skill e.g. a translator However, HM Revenue and Customs has not in some instances agreed with these exceptions. The Finance Office will check with HM Revenue and Customs before such a visit takes place and obtain a ruling on the taxable liability Extended Travel (See also Section 2.6) The University must not pay for any extended trips. Where there is a saving on airfare, for instance where a weekend reduction applies, the saving cannot be used to justify the University meeting other costs. In advance of an extended trip, the Department shall provide the Finance Office with an itinerary and confirm that the University will not incur the cost of the extension. A copy of the itinerary must be sent to the relevant Executive Line Manager, and the Director of Human Resources. This copy will be retained in the staff member's file in Human Resources and will be available for inspection by the Auditors. An itinerary will include the business reason for making the trip, the places and people to be visited and the estimated costs to be incurred. Information should also be provided on the number of extended visits incurred over the previous 3 years. Departments are reminded that the Finance Office has, for reference purposes, guidance on rates of subsistence and accommodation issued by the Foreign and Commonwealth Office. These rates will be used to check that expenses are incurred in a careful manner, and show prudent use of public funds. 5.4 Use of a Private Car The use of private cars for long journeys (say, over 100 miles) is not normally economic. Where reliable and convenient public transport is available, this should be used. Exceptions to this rule are if there are a number of passengers, or heavy equipment has to be carried, or the destination is not well served by public transport or the requirement to make multiple connections or remoteness of destination. Practical reasons for authorising certain usage should be applied and Departmental Heads should not refuse reasonable travel arrangements. Advice can be obtained from Finance Office on these matters. Where travel is by private car, for claims in excess of 100 miles per round trip, the claimant will be restricted to economy class rail fare unless the exceptions are applicable. Employees who use their own private cars for business use must ensure that they are licensed and insured to permit their vehicle to be used on University business. The University will not accept liability for any consequences arising from failure to do so. The University reserves the right to request copies of insurance certificates or

14 alternative evidence of insurance cover and a system of random checks will be carried out. No discretion exists to pay higher mileage rates than those currently in force, or to pay for fuel, except where a hired vehicle has been used on University business. The current mileage allowance rate is 45p per mile. No income tax liability should arise on those claiming mileage whilst using private cars for business journeys as the rates paid by the University are within HM Revenue and Customs guidelines. Where total mileage claimed in the tax year exceeds 10,000 miles, an assessable benefit may arise. Full details of the journey, including date, reason for journey, starting points and destinations, should be shown in the appropriate columns of the mileage section in iexpenses or on the Expenses Claim Form. Parking costs incurred in the course of travelling away from home or (where applicable) the normal place of work in the performance of the duties of employment may be claimed via the expenses reimbursement system. A Department may not pay the cost of any individual University Employee's parking permit. The University will not reimburse parking fines and other fines for road traffic offences incurred by University employees whilst on University business. This rule applies both to University employees driving University vehicles and University employees using their own/hire vehicles on University business. 5.5 Hotel Accommodation The relevant pages of the Procurement website should be consulted for hotel bookings. Where accommodation is arranged by course/conference organisers this should be used. The appointed travel agents may also be able to assist in providing hotel accommodation although they may levy a charge for arranging this. Items of incidental expenditure should be of an appropriate nature, e.g. cost of a private telephone call to home. Alcoholic purchases from the minibar will not be reimbursed. An unreceipted allowance can be claimed where incidental expenses are not included within the Hotel bill. However, where practical, the claim should be supported by receipts. The maximum allowance for incidental expenses (receipted plus non-receipted) is 5 per day or 10 if outside the UK (current tax thresholds). The following is a guide upon prudent use of public funds, for levels of expenditure on overnight hotel accommodation in the UK and Ireland. London Dublin and Edinburgh Elsewhere The following rates for overseas accommodation are provided as per HM Revenue and Customs guidance and are therefore subject to annual review. GBP Equivalent Australia AUD Canada CAD China* 2, CNY France EUR Germany EUR

15 India* 24, INR Italy EUR Nigeria 54, NGN Oman* OMR Spain EUR United Arab Emirates AED USA USD Elsewhere * Rates exceed HM Revenue and Customs guidelines to reflect actual rates during peak season. These rates should only be exceeded in circumstances confirmed by the Line Manager. 5.6 Hire of Vehicles and Taxis Hire of University Vehicles The use of University Vehicles is controlled by the Facilities Management Transport Office and regulated by the University's Transport Policy. Vehicles are generally only available to users on a daily basis. A member of staff requiring use of a University vehicle should check the availability of a suitable vehicle with the Facilities Management Department then complete a Vehicle Record Form which will be approved by their Head of Department, and sent to the Transport Office. Rules and conditions including full record of journeys, receipts for all fuel and other costs, license checks and insurance matters are prescribed in the Transport Policy Hire of Non-University Vehicles The hire of vehicles is controlled by the Facilities Management Transport Office. Vehicles can be hired as required by users after they have confirmed that a University vehicle will not meet their needs. The staff member then completes and signs a Vehicle Hire Booking Form, which will also be signed by their Head of Department and sent to the Transport Office. Conditions of hire, including insurance cover and requirement for business use only, are on the back of the booking form Hired Vehicle Expense Claims Expenses claims arising from the use of University and Hired vehicles must be confined to the reimbursement of business expenses only. If the employee is required to pay for fuel then reimbursement of fuel costs on production of receipts should not give rise to any tax liability. This is provided that no private mileage is covered. No liability will fall on the employee if the cost of any fuel used is included in the contract hire - as this will be met by way of a University Purchase Order. Where a cost has been incurred that can be attributed to an element of private motoring, the private element of the cost should be identified by splitting the total cost in proportion to that which private mileage bears to business mileage. The appropriate cost resulting from the private element of the journey should not be claimed. Note that it is necessary for those employees using these vehicles to keep a record of business and also personal mileage.

16 5.6.4 Taxi Hire Taxis are hired from within the University through the Facilities Management agreement with the Taxi Owners Association (TOA). A member of staff requiring a Taxi for University business asks the nominated contact in their department to order the Taxi, or if outside office hours, the receptionist at the George Moore Building. Heads of Department/Division receive a monthly analysis of their taxi costs. The use of Taxis to take employees home after working late after 9pm is only allowed in exceptional circumstances, and not as a regular arrangement. Heads of Department/Division are required to approve these exceptions. Note these costs may be considered to be Taxable Benefits in Kind by HM Revenue and Customs unless stringent conditions are met. See Section GCU LONDON EXPENSES 6.1 Expenses Associated with Teaching at GCU London The (full) academic year dates for GCU London will be agreed by 31 st May each year. Teaching schedules should be produced for the (following) academic year prior to the end of the preceding academic year e.g. before the completion of Trimester C. From a student perspective, schedules/timetables and key dates for the academic year should be provided in advance for students joining in both September and January. Another important purpose of establishing teaching schedules in advance will be to ensure that a cost efficient approach towards travelling, accommodation and subsistence expenses is followed. GCU will adopt a flexible interpretation of the Expenses Manual/Policy towards travel and accommodation expenses incurred whilst teaching at GCU London; at the same time, GCU recognises the need to be ever more mindful of budgets and the need for cost efficiencies. This will almost certainly require planning ahead and as a result of that, securing the most competitive prices usually available through booking in advance. o If teaching by any member of staff is required on more than one day per week, wherever possible, teaching should be scheduled on consecutive days so as to benefit from just one return journey per week. As a guide, GCU suggests that travel and accommodation is booked preferably 8 weeks, but certainly no less than 5 weeks in advance. Generally, this will equate to a module in advance. The GCU London travelling and subsistence budget will only support scheduled/timetabled teaching events at GCU London associated with the relevant masters programmes being delivered. This will include (advance) scheduled supervision/tutorial events. o Business development, promotional and recruitment events and consultancy are not included within the GCU London travel and subsistence budget. These costs will normally be met by the School but only if prior approval has been obtained from the Executive Dean or his/her nominee. Such costs may exceptionally be met by GCU London (or other University budgets) but only if this has been agreed in advance between the Executive Dean and the Vice Principal External Relations or another budget holder. The Expenses Manual states that authorisation of mode of travel and type of accommodation must be a decision for the budget holder. Some useful guidelines are provided with respect to London accommodation costs. GCU appreciates the distinct advantage and importance of wherever possible, recognising personal preferences in mode of travel and location and type of accommodation. With that in mind, this policy interpretation reiterates GCU s intent to be as flexible as possible within financial constraints. For example, these guidelines accommodate first class rail travel including the sleeper service as well as ensuring that staff are able to fly to any of the London airports wherever this can be arranged

17 within the expenses limits detailed below. The allowances referred to below have been based on a six different hotels known to have been used over the academic year 2010/2011 and booking 8 weeks in advance. Similarly, advance booking costs for Virgin trains, first class and standard, have formed the basis of travel limits. The costs of flying by BA and Easyjet to City, Heathrow and Gatwick and the associated transport costs in getting from those respective airports to the London campus, have also been taken into account in aiming at optimising advance booking incentives. Allowances will be reviewed annually. All travel and accommodation booking must be made through the respective Head of School Administration or his/her nominee. On a quarterly basis (at the end of each trimester and additionally, at the end of the summer recess period) the Head of Administration within the respective School will undertake a reconciliation exercise to ensure that expenses reflect timetabled teaching and the principles and financial limits outlined within this policy interpretation for GCU London. In consultation with the Vice Principal External Relations, agreed and reconciled expenses will then be transferred from the School budget to GCU London. 6.2 Policy Guidelines in Summary Travel costs will normally be met by GCU London, only for scheduled teaching (as defined above). The cost of air travel will be met on either BA or Easyjet (Economy) from Glasgow to any London airport; the maximum amount payable for a return flight is 200 unless otherwise agreed in advance with the Executive Dean or Vice Principal External Relations. Booking should be made preferably 8 weeks, but certainly no less than 5 weeks in advance. Travel costs by train will be at first class, sleeper or standard return with the maximum amount payable being 200 per return fare. Booking should be made preferably 8 weeks, but certainly no less than 5 weeks in advance. Accommodation, as per guidelines contained within Expenses Manual will be payable at a maximum of 200 per night. Booking should be made preferably 8 weeks, but certainly no less than 5 weeks in advance. On the assumption that subsistence is payable since the member of staff is more than 10 miles from home and their normal place of work and absent from each for more than 8 hours and spanning two normal meal times, the maximum daily rate of 40, supported by vouchers/receipts will be payable. Onward transport to the London campus from the airport or main-line rail station will be by standard rate for public transport (i.e. Stanstead Express, Gatwick Express, DLR and London Transport) unless public transport is not practicable and a taxi represents the most effective means of travel. The parameters mentioned above reflect maximum allowances in each case. Through booking in advance, it is anticipated that maximum allowances will be bettered; achieving more cost efficient arrangements in each case. For example, first class rail travel is likely to include at least one meal which will reduce any additional expense associated with subsistence. Notwithstanding maximum allowances, it is expected that a total travel/accommodation/subsistence claim for return travel and one night s accommodation will not exceed in any instance. Any additional nights (accommodation/subsistence) would of course be paid at the appropriate rate. 6.3 Preferred Hotels 1. Novotel London Tower Bridge

18 2. Thistle City Barbican 3. Crown Plaza Shoreditch 4. Hoxton Hotel - Hoxton 5. Premier Inn City (Prescott Street) 6. Travel Lodge Liverpool Street 7 SUBISTENCE (e.g. Meals/Snacks) Employees, who are required to travel in the UK on University Business in the course of their work, are entitled to a meal allowance for each day whilst away from both home & their normal place of work. The daily rates are: Conditions More than 10 miles from home & normal place of work and absent from each for between 5-8 hours spanning a normal meal time. More than 10 miles from home & normal place of work and absent from each for more than 8 hours spanning two normal meal times. Maximum Daily Rate All claims must be supported by vouchers/receipts. Reimbursement of the cost of any alcohol included will only be considered where it is appropriate to the setting of the occasion e.g. a glass of wine or a beer consumed with a meal or snack. 8 COURSES & CONFERENCES Normal authorisation procedures should apply for external training courses, conferences and seminars. They should not normally form part of an expenses claim, as the level of this type of cost is not in the incidental category. Courses and Conferences will only be approved where these are relevant to the performance of the employee's duty. In the following cases there may be a tax liability on the employee where attendance was: Given as a reward For personal education The costs of Department training and seminar days need to be approved by the relevant member of Executive if the costs are expected to exceed 200 per attendee or 1,000 in total. Any expenses incurred as a result of "away day" training and "team building" events must have prior approval of the Executive Member and the HR Department. 9 HOME/PERSONAL MOBILE TELEPHONE EXPENSES Only in exceptional circumstances and with the approval of the Principal, are employees allowed to seek reimbursement of business calls made using their home telephones. Claimants must attach itemised statements in support of claims for business calls. Business calls must in some way be highlighted on the itemised statements. The claimant must pay the full cost of the telephone bill to the Telephone Company. The University will not bear

19 the cost of any private calls. The cost of such calls must be deducted from the total amount of each bill and only the net amount, representing business calls (and the VAT thereon), should be included on the expenses claim. An example is as follows Example 1 - Business Calls only being claimed (Private calls may not be claimed). Assuming quarterly bill is split thus: VAT Private calls Business Calls Rental Note: Total VAT of pro-rated between Private and Business Calls and telephone rental. Steps necessary - a b you settle total bill of with supplier you claim reimbursement for Business Calls by submitting expenses claim Where the University has agreed to pay a proportion of the employee s rental costs, the expenses claim should comprise business calls plus the agreed proportion of rental, plus the proportionate amount of VAT. Example 2 - Business calls being claimed and the University has agreed to pay your full rental costs. Steps necessary - As in the previous example, you settle the Bill of directly with supplier of service and claim reimbursement for Business Calls of In addition, however, to making a claim for Business Calls, you would also make a claim for reimbursement of the Rental by entering the narrative 'Telephone Rental' in the line below the claim for Business Calls. Enter the amount (in this case 58.75) as the amount claimed and enter the expense type to which the amount is to be charged. It is necessary to point out that the telephone rental reimbursement will be subject to Tax and National Insurance deductions as the amount reimbursed is regarded as a taxable benefit. The amount of rental reimbursed will be subject to tax and national insurance contributions deductions as the amount reimbursed is regarded as a taxable benefit. Claims made as a result of using a mobile phone that is the property of the employee should be in accordance with the above instructions. 10 MOBILE PHONES PROVIDED BY THE UNIVERSITY 10.1 Principles

20 A business case can be made for mobile phones where the following, but not exclusive, operational needs exist: 10.2 Procedures on-call duties out with normal working hours dealing with emergencies specific operational needs A written case must be submitted to the Budget Holder stating the requirement of a mobile phone and those individuals who will be authorised to use it. If approval is given, the member of staff should contact the Information Services Department, who will advise on appropriate technical and services specifications. Staff who have a mobile phone will be required to make a contribution for any personal calls. The cost of personal calls should be estimated by the mobile user and notified to finance, who will issue an appropriate invoice to cover the estimate. It is acceptable to expand the estimate to cover a 3 or 12 month period and make the contribution on this basis. The budget holder will send the itemised bills to the Finance Office for payment and Finance Office will charge the costs to the appropriate cost centre. 11 PROFESSIONAL SUBSCRIPTIONS The University does not normally pay professional membership fees /subscriptions for individual staff members. The only instances in which prior approval will be given by the PVC, Dean or the Head of Department as appropriate is when either it is a legal requirement of the post holder or where the claimant is paying for an institutional membership i.e. as the University s representative to that body. Full details, including the name of the relevant professional body to which payment has been made, and the exceptional circumstances supporting the claim, are both required to be entered in iexpenses or on the Expenses Claim Form. Departmental records must be kept for such memberships to enable value for money appraisals to be carried out on this type of expense. 12 RELOCATION AND REMOVAL EXPENSES Where the appointment of a new member of staff necessitates a move of home, the expenses associated with the relocation and the removal of the personal effects of that member of staff may be paid by the University. The reimbursement will be in accordance with such schemes as may be approved by the University Court. The scheme is administered by the Human Resources Department.