EXPENSES, TRAVEL AND SUBSISTENCE POLICY. Approved by Council 1 December 2009

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1 EXPENSES, TRAVEL AND SUBSISTENCE POLICY Approved by Council 1 December 2009 Note: Under the provisions of Council Minute 17 of 15 December 2005, approval of updates to the policy involving changes to factual information or routine amendments to allowances in line with inflation is delegated to the Director of Finance, with more significant amendments requiring authorisation by the Chair of Council.

2 Expenses Policy Summary All claims for travel and subsistence and for other expenses (including business entertaining) shall be completed in a form approved by the Director of Finance and in accordance with the College Expenses and Business Entertainment Policies. Claims by members of staff must be authorised by their Head of Department or an authorised signatory, the Pro-Warden with the appropriate managerial responsibility (or Warden for those staff he/she directly line manages). The certification by the Head of Department or authorised signatory (who should not be junior to the claimant) shall be taken to mean that: the journeys were authorised; the expenses were properly and necessarily incurred; the allowances are properly payable by the College; consideration has been given to value for money in choosing the mode of transport. Arrangements for travel by the Warden and members of Council which fall outside the standard provisions of this policy shall be approved by the Chair of Council. Arrangements for travel by the Chair of Council falling outside the standard provisions shall be approved by Finance and Resources Committee.

3 This policy provides detailed guidance for the reimbursement of expenses. The guidance is divided into the following sub-headings:- 1 Introduction 2 Policy 3 Definition of Business Travel 3.1 No Personal Gain 3.2 Promotional Incentives 3.3 Partner s Expenses 3.4 Holidays Linked to Business Trips 3.5 Claims to be for Actual Expenditure 3.6 Advance Travel Authorisation 3.7 Travel Bookings 3.8 Travel Costs Direct Payment by the College 3.9 Travel Costs Advance Payments 3.10 Private Motor Vehicles 3.11 Private Vehicle Insurance 3.12 Roadworthiness 3.13 Car Hire 3.14 Car Parking 3.15 Taxis 3.16 Air, Rail Travel and Local Transport Expenses 3.17 Hotel Accommodation 3.18 Staying with Friends/Relatives 3.19 Subsistence 3.20 Travel Insurance 3.21 Passports 3.22 Telephone/Internet Usage Costs 3.23 Relocation Expenses 3.24 Authorisation of Expense Claims 3.25 External courses and conferences 3.26 Freedom of Information/Data protection Appendix A Subsistence Rates and Personal Incidental Expenses Appendix B Mileage Rates Appendix C Overseas Travel Authorisation Form

4 Introduction 1.1 This document provides detailed guidance on the College s policy for the reimbursement of expenses necessarily incurred in the performance of their duties. It is designed to assist staff in identifying what the College will reimburse and to guide staff through the policy for reclaiming expenses. 1.2 Implicit throughout this document is the obligation that staff will obtain value for money when incurring expenditure on behalf of the College. 1.3 The College s Expenses Policy applies to all employees of the College and all funds held by the College from whatever source. 1.4 The Expenses Policy also applies, as appropriate, to members of Council and to other persons who are not employees but who are travelling on College official business including attending meetings at the College. 2 Policy 2.1 All employees must adhere to the Expenses Policy when incurring travel and associated expenditure on behalf of the College. 2.2 Employees will be reimbursed for actual travel and associated expenses incurred wholly, exclusively, solely and necessarily in the performance of their duties. Expenditure should be kept to the minimum consistent with the effective performance of work on behalf of the College. 2.3 Wherever possible, and subject to business needs, reservations should be made in time to take advantage of cheaper fares, accommodation or early bird discounts etc. 2.4 The mode of travel should be the most cost-effective consistent with the business needs of the College. 2.5 Administrative and accounting arrangements should be the minimum compatible with adequate accountability, including the need for high cost items or variation from standard procedures to be properly authorised. 2.6 Employees should travel and be accommodated in safety and reasonable comfort. 2.7 Claims for reimbursement should be made as soon as possible and in any case not later than three months after the expenditure has been incurred. Claims older than three months will not be paid unless exceptional circumstances apply. The claim, together with an explanation for the delay should be submitted to the Director of Finance, who will consider each case on its merits. 2.8 Travel from your home to your normal place of work is not allowable under tax regulations.

5 Travel and Subsistence 3 Definition of Business Travel A business journey is one necessarily undertaken by an employee to carry out her or his duties for the College, or to attend training courses or conferences necessary for the performance of those duties. 3.1 No Personal Gain Employees should neither gain nor lose financially in relation to expenditure and reimbursement on business travel and other expenses arrangements. 3.2 Promotional Incentives The purchasing decision shall not be influenced by any promotional incentives such as airline mileage credits or personal cash credit card discounts or rebates. Employees should not benefit personally from these incentives but should use them to offset the cost of the current or future business journeys. 3.3 Partner s Expenses Partners shall not travel at the College s expense except when their presence is required and authorised for a bona fide business purpose. In all cases the Warden must give authorisation in advance A partner may accompany a member of staff for personal reasons. In such instances the College must not be charged for more than if the member of staff had travelled alone. Wherever possible the partner s travel costs should be invoiced separately and paid privately. If the invoice includes both private and official travel costs the member of staff should settle the total invoice and reclaim the official element from the College. Private insurance must be taken out to cover the partner s travel 3.4 Holidays Linked to Business Trips An employee shall not claim any additional travel costs, subsistence or other expenses for days taken as holiday linked to a business trip. Private insurance must be taken out to cover the private part of the journey. 3.5 Claims to be for Actual Expenditure With the exception of mileage, reimbursement will normally only be made where claims are supported by original fully itemised valid receipts. Credit card transaction slips are not accepted as receipts. The College accepts, however, that it may not always be possible to obtain receipts for certain expenses e.g. underground travel or using parking meters. Providing full details of the journey are given and the reason for the journey is specified, reimbursement will be made. When travelling in countries where receipts are not issued, staff should make every attempt to get some form of documentation. Where it is not possible, so long as full details of the expenditure are given, reimbursement will be made Where an advance payment had been made, the claim must be submitted within 2 weeks of completion of the journey.

6 3.6 Advance Travel Authorisation Written authorisation by the budget holder and notification to Finance for insurance purposes is required in advance for all international travel. 3.7 Travel Bookings All travel bookings must be made through the College s appointed travel agent. The agent has been selected through a competitive process to enable the University to obtain the most favourable service and terms available and therefore demonstrates overall value for money. If however, staff are able to demonstrate that better value for money can be achieved by purchasing rail tickets via an internet booking site, reimbursement will be made to the member of staff. Individuals will be required to keep a record of this justification and may be contacted by a member of the Finance team to provide this information Where staff undertake journeys in the South East area by public transport, staff can either book via the travel agent or directly, when the cost of the journey is less than 50. Staff should book in advance where possible to ensure the cheapest deal Exceptionally, where a member of staff can demonstrate to the Head of Procurement that travel expenditure to a specific destination through an online internet purchase, for example, Easyjet or Ryanair, is cheaper, reimbursement will be made to the member of staff on receipt of a certified claim for payment. 3.8 Travel Costs Direct Payment by the College All bookings must be supported by a Purchase Order or the use of a Purchasing Card. The appointed agent will present invoices for all business travel bookings made through them and the College will pay these directly to the agent. There is no need for these items to be recorded on an Expenses Claim Form Some employees with regular travel commitments hold a College Purchasing Card. These must be used only in accordance with the Purchasing Card rules and procedures. Under no circumstances can they be used for private travel or other private expenses. Legitimate business travel costs charged to a Purchasing Card will be settled directly by the College and charged to the appropriate cost centre If there are exceptional circumstances for making a travel booking other than through the College s appointed agent, and settlement is to be made by a direct invoice to the College, then the College s established purchasing procedures must be followed. This entails the use, in advance, of an official Purchase Order Form. 3.9 Travel Costs Advance Payments In exceptional circumstances advance payments against expenses can be requested using an Expenses Advance Form. Whenever possible, arrangements should be made for the payment of fares, car hire, hotel expenses, etc. in advance, thus leaving the minimum amount to be met during the business trip The amount of the advance must be agreed with the Director of Finance.

7 3.9.3 In all cases where an advance has been given an Expenses Claim Form, showing the amount of the advance in the appropriate place, must be submitted within 2 weeks of completing the business trip Any unspent cash advanced is to be returned to the College, either in cash or by a personal cheque made payable to the College, securely attached to the authorised Expenses Claim Form within 2 weeks of the completion of the trip. Cash must not be sent through the internal post but must be delivered by hand to the cashier who will issue a receipt The advance must be authorised by the relevant Budget Holder, or in the case of a Budget Holder their line manager Private Motor Vehicles Goldsmiths is committed to the green agenda and as such strongly supports use of public transport over private motor vehicles Private Motor Vehicles should only be used under the following conditions: Where two or more College people travel together, so that the combined cost of their journey by public transport would exceed that calculated using the mileage rates. Where the traveller is disabled or is assisting a disabled person. Where bulky equipment is being carried. Where the destination is not accessible, or requires an excessively long or arduous journey by public transport. Where other than for the reasons above it can be shown to be cost effective. In such other special circumstances as may be approved in advance of travel by the Head of the Department personally. If a member of staff judges it more convenient because of shorter journey time etc. by car, reimbursement will be restricted to the amount that it would have cost on public transport. Claimants must include evidence of the cost of public transport with any such claim The mileage allowance rates are detailed in Appendix B All claims for reimbursement of mileage must specify the following Details of and reasons for the journey undertaken, The start and finish points of each journey and the places visited on the way, if any. The dates of travel Where unusual circumstances occur that result in a higher than expected mileage being incurred, an explanation must be provided Private Vehicle Insurance The College s motor policy does not provide cover for employees driving their own vehicles on College business. Where an employee uses his or her own car or motorcycle he/she must

8 ensure that the vehicle insurance policy includes cover for business use. Your insurer should provide this additional cover without difficulty Roadworthiness Where employees use their own vehicles on College business, it is a requirement that the vehicle is serviced to the manufacturer s specification by an approved garage and that where necessary a relevant MOT certificate is in force Car Hire For road journeys in excess of 125 business miles per day, staff should consider the use of a hired vehicle rather than a private vehicle. Hire and fuel costs can be claimed. The College s motor policy provides comprehensive cover for employees driving College or hired/leased vehicles on College business Car Parking The College will reimburse all expenses for car parking costs incurred whilst travelling on College business away from the employee s normal place of work. Claims should be made on an Expenses Claim Form, and should be supported by receipts. Where a parking meter was used and no receipt is available a note to that effect should be included with the claim Claims for parking excess charges, fines, wheel clamp unlocking, etc. will not be met by the College under any circumstances Taxis Where no other form of transport is available, short journeys by taxi will be reimbursed subject to the provision of receipts. When a taxi journey is considered necessary for safety reasons e.g. late at night, such circumstances should be approved by the Head of Department in advance. Guidance will be provided by the Director of Finance when travel by taxi may be appropriate. It is not considered appropriate for taxis to be used for long journeys when alternative methods of travel should be used Air, Rail Travel and Local Public Transport Expenses Prior authorisation will be required for all journeys to foreign countries using the appropriate form (included in appendix C). This form must be returned to the Finance Department for insurance purposes Staff should ensure that the most cost effective travel arrangements are made For travel within Europe, economy class tickets should be obtained. For travel outside Europe, an upgrade to business class may be permitted, if approved by the Director of Finance Rail travel should be in standard class. For travel over an hour, first class travel may be permitted on the basis of operational requirements and value for money. Such cases must be approved by the Director of Finance.

9 Local bus, tram and underground train fares for business journeys (not home-to-office) can be claimed. Claims should be supported by receipts (e.g. used tickets) where possible Hotel Accommodation When employees are necessarily away from home overnight on College business they are entitled to claim for hotel or other suitable accommodation. Basic standards include cleanliness, privacy, personal security and the availability of breakfast Maximum rates for accommodation and subsistence are detailed in Appendix A. Claims for subsistence in excess of these limits must be justified in writing. The authoriser of the claim has the right to reject all or part of the amount in excess of the subsistence rate if he or she is not satisfied with the justification. Written justification for claims in excess of the College s subsistence rates must be forwarded with the claim to the Director of Finance Where the cost of the hotel room has been paid in advance by the College, the employee is responsible for settling the cost of any additional items (newspapers, phone calls, bar, mini-bar, restaurant, etc.) before leaving the hotel. Allowable expenses can be reclaimed Staying with Friends/Relatives An allowance of up to 25 per night can be claimed to meet the cost of hospitality provided by a friend or relative as an alternative to staying in commercial accommodation. On each occasion a claim is made, it must be supported by a statement from the employee confirming that payment of the sum claimed was made to the third party Subsistence When employees are away from their normal place of work on College business they can claim subsistence to cover the cost of food e.g. lunch where away from the College for more than 4 hours; if away overnight accommodation, breakfast and dinner, within the rules and limits in Appendix A, where agreed by the Head of Department. Claims must be made on an Expenses Claim form, and must be supported by receipts Travel Insurance For insurance cover to be valid when travelling overseas a Request for Authorisation to Travel Overseas form must be completed, confirmed by the Head of Dept and submitted to the Finance Department in advance of travel A copy of the College s travel insurance policy and schedule of cover is available from the Head of Procurement Passports Employees are responsible for ensuring that they have valid passports for overseas business travel. Expiry dates of passports should be checked before travelling as some countries require that the passport is valid for at least 6 months after the date of returning to the United Kingdom. If a valid passport, with more than three months to run, is lost or stolen within the duration of a

10 legitimate trip on College business, then the College will reimburse the reasonable cost of replacement Telephone/Internet Usage Costs The following items can be reimbursed without deduction of tax if carried out in the course of College business: Business telephone calls/internet usage where the individuals have made a note of the date of the calls/service usage, the time of the call/service usage and the length of the call/service usage. For telephone use a note of to whom the call was made Itemised bills to support claims for reimbursement of business telephone calls or use of internet service Rental costs will not normally be met and where they are, they will be taxable Relocation Expenses Staff wishing to claim relocation expenses should refer to the separate relocation policy available from Human Resources Department ( Staff should note that tax relief is only available on the first 8,000 of qualifying expenditure and claims must be supported with the appropriate receipts. Any amount reimbursed above this will be subject to deduction of tax and national insurance Authorisation of Expense Claims Claims should be signed by your line manager or within the line manager structure. Claims must not be authorised by someone more junior than the claimant e.g. Heads of Department should be authorised by a Pro-Warden, Deputy Head of Department by Head of Department etc. The authoriser confirms that: The expenses were necessarily incurred in the performance of duties The expenses claimed are not payable from another source There is sufficient money in the budget to meet the costs involved Due consideration has been given to achieving value for money Any amendments made to Expenses Claim Forms should be initialled by the authoriser. Under no circumstances will self-authorised claims, or those signed by a close relative or partner be paid. In these circumstances alternative authorisation must be obtained. Any attempt to submit false claims will be treated as a serious disciplinary offence External courses and conferences Employees may need to attend relevant external courses and conferences in order to perform their duties effectively. Any such courses must be approved in advance by the appropriate Head of Department for reimbursement of expenses to be considered HMRC has defined the circumstances in which expenses incurred to attend conferences etc. can be reimbursed tax-free. These include the following conditions:-

11 The employee must be able to demonstrate that attendance is necessary in order to carry out the duties of the employment. A token business element is insufficient. There must be a business requirement to attend in addition to any personal educational benefit gained Freedom of Information/Data Protection In the event of a request under the Freedom of Information Act relating to expenses claimed by an individual member of staff or officeholder, the College will normally disclose outline information about the type of expenditure and the amount claimed, either per claim or for a specified period. It will not normally disclose very detailed information about particular claims (e.g. itemised restaurant bills) without seeking the permission of the person who submitted the claim.

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13 Appendix A - Subsistence Rates & Personal Incidental Expenses Maximum Subsistence Rates When employees are away from their normal place of work and incur expenses on food and (if away overnight) accommodation, the appropriate rate of subsistence can be claimed. Overnight subsistence is for a period (or successive periods) of 24 hours and is intended to cover accommodation and breakfast for that period. No subsistence is payable for any periods when meals and/or accommodation are included in the fare (e.g. for air travel or rail sleeper). All claims for subsistence must be for actual expenditure incurred and must be supported with receipts. The maximum subsistence rates include taxes (e.g. VAT) and gratuities. Gratuities must not be excessive: the claimant must write the amount on the receipt if it does not already appear there. The subsistence rates given below are the normal maximum amounts that will be paid. Written authority from the Director of Finance is required before subsistence in excess of these rates can be paid. Claims for subsistence must be made on an Expense Claim Form. Maximum Subsistence Rates Period Place (away from normal Maximum Rate per workplace or home) Day Lunch All places Dinner All places Overnight (B&B up to Accommodated by 24 hours) friends/relatives Overnight (B&B up to Within London 24 hours) Overnight (B&B up to Outside London 24 hours) Overnight (B&B up to Overseas 24 hours See next paragraph Overseas Accommodation Hotel accommodation and meals overseas should be in hotels and restaurants similar in quality to those that would be used in the UK to keep expenditure within the UK subsistence rates. As a guide, hotels should be 3-star, or 4-star in more remote, or less secure areas. As the cost of such accommodation and the price of food in restaurants vary so much worldwide, no maximum rates of subsistence are laid down. Guidance on hotels should be sought from the College s appointed travel agents. Members of staff are expected to exercise reasonable restraint in incurring expenses when on overseas business on behalf of the University, and to provide full documentary evidence of the expenditure in the form of receipts as is possible. Provided these expectations are met, full reimbursement of expenditure necessarily incurred on the College s behalf will usually be made.

14 Appendix B - Mileage Rates Employees using their own vehicles on College business can claim mileage allowance not exceeding the following rates: Maximum Mileage Rates Private Vehicle Cumulative Distance in Tax Year Rate per Mile Car Up to 10,000 business miles 40p. Car or van Over 10,000 business miles 25p. Motor cycle Any distance 24p. Bicycle Any distance 20p. Additional Passengers For each employee who travels on business as a passenger an additional 5p per mile can be claimed. Lower Rate in Certain Circumstances 1 A lower rate than shown above may be paid in certain circumstances, for example: Where the employee decides to use his or her private vehicle even though the budget holder would have expected an alternative mode of transport to be used (e.g. inter-city train, local public transport). Where the employee decides to use his or her car instead of a hired car for a round trip journey of over 125 miles. 2 In the first example a lower rate of 25p per mile for the total journey by private car can be claimed, even though the threshold of 10,000 miles has not been reached. 3 In the second example the normal rate of 40p can be claimed for the first 100 miles (provided the threshold of 10,000 has not been reached), and the lower rate of 25p for miles in excess of 100 for the round trip.

15 Appendix C Request for Authorisation to Travel Overseas Form Traveller GOLDSMITHS OVERSEAS TRAVEL AUTHORISATION FORM Trip To Travel Departure Date Purpose of Trip & Details e.g. research grant, recruitment etc. Travel Return Date Cost The information on this form will be used only in connection with arrangements for the journey which it immediately concerns, including reimbursement of any expenses claims. Detailed personal information is only used within the College, or disclosed to any third party, in the course of making these arrangements, in compliance with legislation, or in the course of any fraud investigation. Forms are destroyed between 7 and 10 years after submission. Information on this form, since it relates to the professional activities of the individual concerned, will normally be disclosable under the Freedom of Information Act. (See the Staff Privacy Notice at If the member of staff submitting the form believes that there are exceptional circumstances which would make this inappropriate, he/she should explain the rationale in writing, and the College will then take this into account in any future decision about disclosure. Signed (Applicant): Approved Signature (Head of Department): to: s.andrews@gold.ac.uk For Finance use only Noted for insurance purposes

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17 Annex B BUSINESS ENTERTAINING POLICY Approved by Council 1 December 2009 Note: Under the provisions of Council Minute 17 of 15 December 2005, approval of updates to the policy involving changes to factual information or routine amendments to allowances in line with inflation is delegated to the Director of Finance, with more significant amendments requiring authorisation by the Chair of Council.

18 Business Entertaining 1 Business Entertainment - Including the Entertainment of Students 1.1 This document provides detailed guidance on the College s policy for the treatment of business entertainment in order for the College to adhere to the overall guidance provided by HMRC. It is designed to assist and guide staff throughout the College as to the specific processes for business entertaining. 1.2 The cost of business entertainment (including meals or other forms of entertainment or hospitality) can only be reimbursed where there is a demonstrable business requirement for the expenditure. 1.3 Staff should confirm the necessity of the business entertainment in advance with their Head of Department. Business entertainment that takes place on campus must be delivered by using the College s catering services and charged to the appropriate cost code. If it is not possible to use the College s catering services for example because of access or timing, this justification must be included with the claim. Claimants may be contacted by Finance staff to confirm the specific circumstances. Entertainment expenses on campus should not be funded by individuals and claimed through expenses. Where business entertainment takes place off campus and the cost is paid for by a member of staff as host on behalf of the College, the following principle must be observed: The amount spent per head must be reasonable. 1.4 Where an external visitor is entertained to lunch or dinner, this is treated as hospitality and as long as the expenditure is properly incurred in the course of the university s business, no taxable benefit will arise. 1.5 All claims must list each visitor s name, organisation and the names of College staff present, together with the business reason for the entertainment. An itemised original receipt must be provided for the total cost, including tips. 1.6 Please note that the ratio of external visitors to College personnel is a crucial factor in determining the reasonableness of any claim. If the ratio of staff to external visitors is disproportionately high then the claim will be disallowed. In addition, staff should note that where the ratio of staff to non-staff members is equal to, or less than 4:1, then the expense is regarded as non-taxable. Where greater then 4:1 it will be regarded as inhouse entertaining and a taxable benefit is assessed. For events involving students, an appropriate ratio is 1 member of staff to 10 students.

19 2 Staff Entertainment Meetings 2.1 Light refreshments (biscuits, tea, coffee and other non-alcoholic drinks) and working meals should only be provided to participants in meetings, if the following criteria are met: The meeting is held in relation to University business and attendees are present in that capacity; The meeting is scheduled to last for more than two hours within the normal working day (light refreshment); or Participants are involved in a series of back to back meetings which in total last longer than two hours (light refreshment); or The meeting is scheduled to last for more than one and a half hours and fall wholly or partially outside the normal working day (light refreshment); or The meeting is scheduled to be conducted through the normal lunch period and to last for more than two hours (sandwich type meal); There is a minimum of 4 people attending; Working meals should not be provided immediately before or after a meeting. 3 Staff Entertaining Annual Functions 3.1 The College may from time to time agree to provide funds for events which are open to all staff such as a Christmas party. This funding will not exceed the limits set by HMRC and will be confirmed annually by the Director of Finance. 3.2 Christmas lunches or other similar functions must be paid for by those attending.

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21 Annex C Responses to consultation on revised expenses policies Various typographic and nomenclature issues have been changed following the helpful comments. Most comments were around the authorisation procedure and the use of the College Travel Agent. Specific comments and any amendments made to the policies are summarized below : Travel and Subsistence Policy The new policy requires expenses to be signed off by the Head of Department or an authorised signatory (who should not be junior to the claimant). This is an important control and so has not been amended following the consultation. However, Heads of Departments are invited to agree a proposed list of signatories to Julie Shephard for agreement with the Director of Finance to ensure the administrative burden is minimised where possible. Heads of Department claims should be signed off by the Pro-Warden. There was a request to extend the deadline of 8 weeks for submission of your expenses claim in Para 2.7 allow staff to prepare their expenses claim after term time i.e. in the vacations. The deadline has been extended to three months. However, staff are urged to submit claims promptly. There were a number of comments concerning the use of the College Travel Agent, Key Travel. The expenses policy has been amended to confirm the overriding need to be able to demonstrate value for money see section 3.7. We would also draw your attention in particular to Para which allows for use of low cost airlines and also Para 3.8 which allows for booking using a College purchasing card. One of the purposes of this policy is to ensure that the College gets best value for money from travel and subsistence expenditure. We have therefore added an explanatory paragraph to give staff sufficient flexibility to utilise cheap deals that may not be available via the College. The expenditure will be monitored to confirm that this does not create an administrative burden or increased costs. Staff who do this may be contacted by a member of the Finance team to confirm the process that they undertook to ensure value for money and should have any necessary information etc available. Staff also asked about short journeys around the South East area. We have added a new paragraph 3.7.2, which sets a de minimus level of 50 journey, where it is acceptable to purchase from a website or from the station. The section on external courses and conferences has been moved to the travel and subsistence policy as it was suggested that this was more logical for staff. In Para 3.20, the overseas authorisation form in appendix c is referenced. In order to comply with our insurance policy, we need to have advance notification of travel. Heads of Department should be aware of their departmental staff who are travelling overseas, particularly if it is being

22 paid for out of the departmental budget (rather than a research grant). The process has been simplified to require confirmation only by the Head of Department and notification to Finance. Costs will be monitored to confirm that this ensures sufficient control. We have added a notice on data collection to the overseas travel notification form. Business Entertaining Policy Para 1.3 in the business entertaining policy covers in house catering. A small number of comments were raised about this. We have a contract with our caterers which does have certain restrictions. However, Para 1.3 has been expanded to allow for the use of external caterers in specific circumstances. We are currently tendering for new catering contracts. Following award of this contract, we may need to amend this policy. We have also changed Para 1.3 to allow staff to claim their own meal. However, the guidance on gaining approval for this business entertainment has been expanded to require prior approval by the Head of Department. A query was raised about Para 4.2 in the business entertaining policy which quotes HMRC guidance for attendance at conferences. Questions should be directed to Management Accounts or the Director of Finance for specific clarification on this issue. If you would like to speak to someone in Finance about the expenses policies and how to administer them in general, please contact Julie Shephard in the first instance, who will be able to direct you to the most appropriate person to speak to in Finance.

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