DATE OF LATEST RATIFICATION: FEBRUARY 2014 (REISSUED NOVEMBER 2014)

Transcription

1 SECTION: HUMAN RESOURCES POLICY/PROCEDURE NO: NATURE AND SCOPE: SUBJECT: POLICY - TRUST WIDE TRAVEL & EXPENSES This policy aims to provide a cost effective and efficient means to claiming travel expenses and associated subsistence expenses for directly employed staff. DATE OF LATEST RATIFICATION: FEBRUARY 2014 (REISSUED NOVEMBER 2014) RATIFIED BY: HR CORE GROUP IMPLEMENTATION DATE: NOVEMBER 2014 REVIEW DATE: JULY 2016 ASOCIATED TRUST POLICIES AND PROCEDURES: Conduct Gifts, Hospitality & Commercial Sponsorship -Ensuring High Standards of Business Conduct 5.04 Management of Organisational Change Protection of Pay & Conditions of Service Standing Orders, Standing Financial Instructions & Scheme of Delegation Counter Fraud, Bribery and Corruption 5.06 Vehicle Management ISSUE 6 NOVEMBER 2014

2 NOTTINGHAMSHIRE HEALTHCARE NHS TRUST TRAVEL & EXPENSES POLICY CONTENTS 1.0 Introduction 2.0 Policy Principles 2.2 Reimbursement of mileage costs, Use of Own Vehicle for Trust Business 2.3 Travel Expenses (Car Mileage) Lease Cars 2.4 Travel Expenses - Rail Travel 2.5 Travel Expenses - Flights, Ferries and International Rail 2.6 Travel Expenses (Taxi /Tube/Car Parking) 2.7 Accommodation and Meals 3.0 Definitions 4.0 Duties 5.0 Implementation 6.0 Training 7.0 Target Audience 8.0 Review Date 9.0 Consultation 10.0 Relevant Trust Policies 11.0 Monitoring Compliance 12.0 Equality Impact Assessment 13.0 Legislation Compliance 14.0 Champion & Expert Writer 15.0 References /Source Documents Appendix 1 Appendix 2 Record of Change Sheet Employee Record of having read the policy ISSUE 6 NOVEMBER

3 1.0 INTRODUCTION NOTTINGHAMSHIRE HEALTHCARE NHS TRUST TRAVEL & EXPENSES POLICY Travel & Expenses This policy sets out the arrangements for directly employed staff to claim reimbursement from the Trust for expenditure necessarily incurred during the course of their work. 2.0 POLICY/PROCEDURE PRINCIPLES 2.1 The guidance and principles set out within this policy apply equally to: All directly employed staff; Chairs and Non Executive Directors, (see current rates available on HR intranet site) Medical & Dental (M&D) staff will be paid the rates applicable under M&D terms and conditions of service, all the other basic principles in this policy will apply to this staff group eg submission of claims within six months, production of the relevant documentation and scanned receipts Any persons representing or undertaking work on behalf of the Trust where an agreement is in place to meet expenses 2.2 Reimbursement of mileage costs use of own vehicle for Trust business This section is taken directly from the Agenda for Change Terms and Conditions Section 17. Reference to National terms and conditions throughout this document can be accessed from the following link:- nsofservicehandbook/pages/afc-handbookrp.aspx An employee who has agreed to use their own vehicle in the performance of their duties must ensure they possess a valid driving license, insurance certificate and MOT certificate (where appropriate) and motor insurance which covers appropriate business travel, that he or she is fit to drive, drives safely and that they obey the relevant laws eg speed limits etc. The employee must inform the Trust if there is a change to their status All new starters and new car users will be required to complete a car user application form and submit this to their manager for approval.. The Car User application form is available on the Trust HR intranet pages Where there is a change in vehicle, this will be notified in e-expenses All document checks will be undertaken by an independent specialist organization who use a bespoke Driving Licence and Insurance / Vehicle Verification Service to carry out these checks on an annual basis, to ensure compliance All grey fleet drivers will be asked to complete a D796 consent and declaration form to allow access to the current driving records via DVLA, tax, insurance and MOT records, the consent form lasts for three years. All details will be checked on an annual basis until expiry of the consent An employee is required to advise their line manager of any driving offences which may lead to a loss of license or other conditions whilst in Trust employment. ISSUE 6 NOVEMBER

4 2.2.9 The Trust does not accept responsibility for traffic offences of any type (including parking and congestion fines and any associated administrative costs ) by a third party; that occur during business or private motoring. The employee is responsible for payment, within the stipulated period, of any penalties, excess charges, fines and associated administrative costs that occur when they are using a vehicle Where documentation has been provided which is suspected to be false, a referral must be made by the independent specialist organisation to the Trust LCFS for investigation in accordance with the Trust s Counter Fraud, Bribery and Corruption Policy. LCFS investigations may result in the application of a criminal sanction and will result in a referral to HR to determine whether the matter warrants action under the Trust s Conduct policy. 2.3 Travel Expenses (Car Mileage) With effect from 1 st July 2013, mileage rates will be paid as indicated in Section 17 of the Agenda for Change terms and conditions handbook. The NHS Council will review these rates periodically Lease Cars Lease cars will be made available to employees who are required to travel for business purposes. The Trust scheme will pay due regard to the principles of Annexe M Section 17 of the NHS Terms and conditions. Full details of the Trust Lease Car Scheme including reference to terms and conditions of the scheme are provided on the Trust intranet site As part of the lease car scheme all claims for business mileage must be claimed using e-expenses system All lease car contracts will be monitored against personal and business contracted mileage throughout the contract period. Adjustments will be made to the Trust and personal contribution rates where appropriate so as not to incur large fee s attributable at the end of the lease Monitoring will be enabled by the provision of odometer readings provided onto e-expenses at the point of each claim Lease car holders who are entitled to claim excess mileage as a result of organisational change or home to base mileage in accordance with their terms and conditions will be paid a fixed daily rate of reimbursement based on a mileage banding illustrated in the table below. The allowance will be paid monthly through payroll subject to with PAYE and NIC applied for each day that the employee is entitled to the allowance Daily Mileage Daily Allowance 0-10 miles miles miles miles miles The rate of reimbursement for lease car drivers will be determined by the Trust and reviewed twice yearly and informed by HMRC published recommended rates. ISSUE 6 NOVEMBER

5 2.3.3 Salary sacrifice scheme Terms of the salary sacrifice scheme will mirror those of the lease car scheme, additional guidance and information will be provided via the service provider portal Re-imbursement of business mileage claims for salary sacrifice drivers will be in accordance with Section 17 table 7, of National terms and conditions handbook Pooled vehicles pooled vehicles will be considered in accordance with the needs of the service, determined and agreed locally, taking account of the sustainability agenda Claims for business and excess mileage (with the exception of lease car drivers claiming excess mileage as in above) must be made using the on line E Expenses System. Claims submitted will automatically be sent to the authorising manager for approval All claims should be submitted for payment no later than one month following the month for which the claim relates. Claims submitted more than six months after the date to which they relate may not be paid (except in exceptional circumstances e.g. extended illness on these occasion approval from the relevant Executive Director is required) It is the individuals responsibility to ensure that claims are submitted promptly particularly at the end of the Financial Year (i.e. 31 st March) and the Line Manager s responsibility to ensure they are approved on time. Managers must have completed the Authorised Signature form to enable sign off and approval of expenses The rate of re-imbursement will be as set out in the NHS Terms and Conditions of service. The rate for Lease Car users is as determined by the Trust Passenger rate with the exception of lease car, pool or hire vehicle users, where other employees are conveyed in the same vehicle on NHS business, the passenger allowance is payable as set out in Table 7, section 17 of NHS terms and conditions Reserve rate of reimbursement as set out in Table 7, section 17 of NHS Terms and conditions will apply in the following circumstances:- If an employee unreasonably declines the employers offer a lease vehicle taking account of all relevant personal and business circumstances. This will be identified on the travel expenses application form by the line manager. Where employees are required to return to work eg on-call or work overtime and incur additional travel to work expenses on that day Where a claim for excess mileage is made where there is a compulsory change of base, either temporary or permanent If an employee uses his or her own vehicle when suitable public transport is available and appropriate, subject to a maximum of the public transport cost which would have been incurred and the rules on eligible miles in paragraph 17.7 and Table Attendance on training courses employees attending courses, conferences or events at the employer s instigation will be reimbursed at the standard rates in Table Eligible miles - In general, except in cases where excess mileage is payable or in relation to extra journeys associated with on-call, journeys from home to work are not reimbursed. The only exceptions are for members of staff whose terms and ISSUE 6 NOVEMBER

6 conditions of service state otherwise. Particular care therefore needs to be taken in claiming for business journeys which start or finish at home Employees will be reimbursed at the relevant rate as detailed in Table 7 of Section 17 of the NHS National terms and conditions, or lease car rate; for miles travelled in the performance of their duties which are in excess of the home to agreed base return journey. Normally, the miles eligible for reimbursement are those travelled from the agreed work base and back. However, where the journey being reimbursed starts at a location other than the agreed work base, for example home, the mileage eligible for reimbursement will be as set out in the example in Table 8 of the National terms and conditions Employees who are required to change their base as a result of organisational change, or who have accepted an alternative post in consequence of redundancy at their previous place of employment, may be reimbursed their extra daily travelling expenses ( refer to the Management of Organisational Change Policy and Protection of Pay & conditions of service policy). The on line E Expenses System will be used to claim excess mileage and calculate the actual mileage difference, as the shortest route. A separate Excess mileage authorisation form must be completed before excess mileage is paid Staff based at home when formally agreed in writing, may have their home designated as their work base and shall be paid the relevant standard (as in Table 7) or lease car rate as appropriate for all journeys based on the shortest distance from their home to all places necessarily visited on duty and back to their home When calculating mileage between locations, the shortest distance between each location shall be the amount claimed. The e-expenses system allows detour miles to be used on occasions as needed and as necessary for the safe effective performance of roles. see 4.4 below. It is the responsibility of the authorising manager to approve any detour miles claimed whilst taking account of fair and reasonable circumstances which have been discussed and agreed Wherever it is practicable to do so, diary commitments should be planned to maximise time spent at one location (maximise number of meetings, hot desk etc) to avoid unnecessary travel and downtime throughout the day In line with the Trust s Environmental Strategy where practicable to do so, journeys should be shared and passenger miles claimed. 2.4 Travel Expenses - Rail Travel The reimbursement of rail travel is for exceptional circumstances only where the claimant can demonstrate why the travel was not pre booked in advance through the Trusts online travel booking system. The rate for reimbursement of business travel is standard class rail fare, in accordance with the restrictions set out in The only exceptions are for members of staff whose terms and conditions of service for expenses state otherwise e.g. Chair and Non Executive Directors, staff who are employed under Medical & Dental National Terms and Conditions (which takes precedence over Trust policy unless negotiated All rail journeys (including underground), shall be booked direct with the travel providers online travel booking system. Return rail journeys shall be booked as two single tickets Outbound Journey Restricted Single (fixed travelling time) Return journey Open Single (variable travelling time). The Trusts encourages travelers to book two Restricted Singles wherever possible but recognises that this is not always feasible due to variable factors beyond their control. ISSUE 6 NOVEMBER

7 ISSUE 6 NOVEMBER Travel & Expenses Staff who make bookings (this could be the staff themselves or their secretaries or staff who book for others) shall do so only on receipt of an from their Authorised Signatory approving the proposed journey in accordance with travel policy guidelines. The authorising must be retained for audit purposes The Trust acknowledges that in exceptional circumstances business requirements may dictate that the Travel has to be taken outside of the policy as stated in In these circumstances prior approval must still be received from the Authorised Signatory and the reason for out of policy travel is a mandatory field which must be completed within the on line booking system for the travel request to be processed Authorised Signatories are responsible for checking that the confirmation of travel received by from the travel provider to the Traveler and Authorised Signatory on completion of a travel booking is in accordance with the travel policy and the initial authorisation. This check should be carried within 24 hours wherever possible. Authorised Signatories are also responsible for checking that the billing management information relevant to their budget(s) issued by the travel provider on submission of their invoice is cross checked against the confirmation of travel to ensure billing is correct Full details of the travel online booking procedure is available from the procurement intranet site at Travel Expenses - Flights, Ferries and International Rail In order to book you will need to use NYS Corporate Travel. The booking of rail, hotel, conference and flights are all processed through NYS s online booking portal can also be found on the procurement Intranet site at : In exceptional circumstances where there are time constraints (i.e. less than 24 hours notice), staff are encouraged to book tickets in the normal way (on-line) and pick up the ticket at the ticket machine (departure option) if available at the departure station. Otherwise staff are allowed to pay for their tickets and re-claim using the on line E Expenses System. In all cases proof of expenditure must be provided either by attaching a scanned copy of the receipt to the electronic claim or by sending the original to the line manager. On occasions where receipts are not scanned then the claim should not be approved until the receipts has been received. Copy of these receipts should be retained by the manager should they be required for audit and inspection - receipts must not be sent to Pay Services. Where no receipts are available then no reimbursement will be made Managers must always satisfy themselves that proposed arrangements and costs are appropriate and reasonable in the circumstances Foreign travel requires the agreement of the Trust Chief Executive or Divisional Executive Director and Supplies need sight of the authorisation upon booking No foreign travel should be claimed using the on line E Expenses System. Prior booking should be used at all times. 2.6 Travel Expenses (Taxi /Tube/Car Parking) Taxies may be used in circumstances where it is the most feasible or economic method of travel for example a group travelling together. Claims should be reasonable in the circumstances and evidenced through a scanned receipt, clearly linked to an agreed event or meeting. In all cases proof by means of a receipt must be provided. Where no receipts are available then no reimbursement will made.

8 ISSUE 6 NOVEMBER Travel & Expenses Claims for the use of taxi/private hire vehicles may be used where this can be demonstrated to be cheaper than other forms of transport The Trust recognises that it is not always possible to provide a receipt as evidence of a tube journey, nor can a receipt be provided for use of a parking meter. In those cases a reasonable amount can be reimbursed, provided that there is a statement made by the individual regarding the expenditure incurred, which is authorised by the manager Scanned Receipts must always be provided for car parking (except parking meter), no reimbursement will be made unless a receipt is provided. Claims should be reasonable in the circumstances and evidenced through a receipt, clearly linked to an agreed event or meeting. All parking other than meters will only be reimbursed with the appropriate receipt Accommodation and Meals Section 18 of NHS Terms and Conditions of Service sets out arrangements to ensure staff can be reimbursed for any necessary extra cost of meals and accommodation arising as a result of official duties away from home /base A day s meal allowance is payable only when an employee necessarily spends more on a meal/meals than would have been spent at their place of work and be away from their place of work/trust premises for more than 5 hours and covering the normal lunch time period of to 2.00pm in any one day. The cost of lunch should be limited to However, claims cannot be made when visiting Trust/NHS Locations To claim an evening meals allowance an employee would normally be expected to be away from base for more than ten hours and unable to return to base or home before 7:00 pm and as a result of the late return is required to have an evening meal. The cost of the evening meal will be limited to Employees may qualify for both lunch and evening meal allowance in some circumstances. There will be occasions where, due to the time of departure, there will be the necessity to take a meal but the conditions relating to the time absent from the base are not met. This may be allowed as an exception to the rule but only where agreed prior to incurring the cost Scanned receipts for all expenditure must be retained and provided to the line manager for authorisation. These may be required for inspection as part of the annual audit Staff required to escort patients on a visit/holiday will be paid appropriate meal and incidental expenses allowances at Section 18 rates. In these circumstances receipts will be required. Managers must agree arrangements with staff in advance and duly approve reimbursement via the on line E Expenses System Expenses incurred in relation to patients eg activities as in above will be claimed via petty cash or accounts payable In practice, Section 18 arrangements are rarely applicable in other circumstances as work away from home is usually for attendance at a conference, training event, formal visit or meeting, where meals/ accommodation is often provided or included in whole or part, in any fee. Any additional costs for accommodation or meals should be determined in advance, agreed with the appropriate Manager at the time of seeking approval in principle to attend the event. Reimbursement for additional expenditure for an evening meal and breakfast as an addition to overnight stay should be limited to per night. In all cases proof of expenditure/receipts must be provided. Where no receipts are available then no reimbursement will be made.

9 2.7.9 As with train and air fares, arrangements for pre-booking accommodation are to be processed prior to travel through the Trust s on line travel booking system. In order to pre-book accommodation, it is necessary to follow the steps outlined at paragraph 2.4 above and the travel booking policy located on the Procurement intranet site The Trust Travel Provider will handle the hotel booking and confirm the arrangements In all cases, proof of expenditure must be provided by scanned receipts (not credit card slips). Approving managers must ensure that no reimbursement is approved where only credit card slips are only available In claiming for overnight accommodation, regard should be given to the maximum limits set at paragraph On no account should the claim include any reimbursement for alcohol or other private expenditure (such as snacks, telephone calls, papers, drink etc.,), except for Oscars and specific occasional events arranged by the Institute of Mental Health where prior approval has been sought and agreed Individuals must only claim for expenses incurred personally eg a taxi shared by a group, only one claim is to be made. Approvers of claims in no circumstances must approve group claims The level of reimbursement for accommodation and expenses, particularly to support a conference or training activity for which the individual will also benefit, is of course negotiable and managers may agree to reimburse up to an agreed amount as part of their approval to attend. The agreement of an upper limit for reimbursement may also be appropriate in circumstances where the individual may choose for personal reasons to stay at a particular location where previous approval has been given by the line manager When booking accommodation with the Trust provider, every effort should be made to book into a low cost hotel chain such as Travel Lodge and Premier Inn. Premier Inn has specifically negotiated a combined bed and breakfast rate and should be the preferred hotel provider, depending on location. However, where these are not available, the cost of the accommodation and Breakfast should be limited to:- Outside London: 100 exclusive of VAT (excluding breakfast) Inner London: 125 exclusive of VAT (excluding breakfast) In all cases proof of expenditure/receipts must be provided. Where the expenditure is higher than the above limits no reimbursement will be made unless expenditure above these rates have been approved by the appropriate the appropriate Executive Director to cover specific circumstances e.g. to allow stay at the conference hotel. This must be evidenced on the on line E Expenses System and attached to a supplies requisition 2.8 False expense claims Any claim for expenses which is suspected to be false must be referred to the LCFS for investigation in accordance with the Trust s Counter Fraud, Bribery and Corruption Policy. An LCFS investigation may result in the application of a criminal sanction and a referral will be made to the Human Resources department to consider whether action needs to be taken under the Conduct Policy. 3.0 DEFINITIONS 3.1 None apply ISSUE 6 NOVEMBER

10 4.0 DUTIES 4.1 It is the duty of individuals submitting a claim to ensure that it is accurate and legitimate. 4.2 It is the responsibility of the authorising manager to confirm that the claim is right and proper and consistent with any advance authorization which may have been given. 4.3 It is the responsibility of the authorising manager to retain any receipts for all expenditure and refuse to authorise any claims where receipts are not provided. 4.4 The line manager may authorise at their individual discretion the quicker route which may result in a higher amount if he/she feels this is a better use of resources, e.g. staff productivity versus times. These additional miles can be claimed using the detour facility on E Expenses. 4.5 All claims must be submitted for payment no later than one month following the month for which the claim relates. The line manager must approve claims as soon as they are submitted. Claims submitted more than six months after the date to which they relate may not be paid (except in exceptional circumstances e.g. extended illness on these occasions approval from the relevant Executive Director is required). 4.6 It is the individuals and managers responsibility to ensure that claims are submitted promptly at the end of a Financial Year (i.e. 31 March) and it also the Line Managers responsibility to ensure they are approved on time. 5.0 IMPLEMENTATION 5.1 As this policy is being reviewed there is a change in practice required and in the supplier of services to use which is outlined in the travel and accommodation procedure on the procurement intranet site: : TRAINING 6.1 No training implications arise from the policy and/or procedure. 7.0 TARGET AUDIENCE 7.1 The target audience for this policy is all directly employed staff and managers that are required to authorise travel and associated expenses. 8.0 REVIEW DATE 8.1 This policy will be reviewed in July 2016 or in light of legislative or organisational changes. 9.0 CONSULTATION 9.1 Consultation will be via the Core Group, Executive Leadership Council and Local Negotiating Committee, and all staff employed by the Trust RELEVANT TRUST POLICIES 10.1 Conduct Gifts, Hospitality & Commercial Sponsorship Ensuring High Standards of Business Standing Orders, Standing Financial Instructions & Scheme of Delegation 10.4 Management of Organisational Change ISSUE 6 NOVEMBER

11 10.5 Protection of Pay & Conditions of Service Vehicle Management MONITORING COMPLIANCE 11.1 Performance against the requirements of this policy and procedure will be monitored by the following : It is the managers approving the claims that are responsible for ensuring the amounts claimed are in accordance with the policy limits Managers are responsible for checking that the mileage claimed is in accordance with the policy and where detours have be made due to the quicker route being taken that it meets the criteria set out in the policy It is the managers approving the claims that are responsible for ensuring that where no claims are approved unless receipts where applicable have been provided. The manager must actually have sight of the receipt either by a scanned copy via the on line E Expenses System or an original It is the managers approving the claims that are responsible for ensuring that individuals claim there own expenses and that no group claims are claimed/approved Pay Services will perform a random check to ensure compliance with the policy will be performed on a quarterly basis Audit will undertake an annual review against the policy to be included in its payroll audit The Trusts Provider will submit a quarterly report to procurement of bookings made indicating where any limits have exceeded the policy and which the Executive Director has signed them as an exception Any exceptions reported will be submitted to the Audit governance committee EQUALITY IMPACT ASSESSMENT 12.1 An Equality Impact Assessment has been completed in respect of this policy and no adverse impact has been identified across the equality strands. However, monitoring will be done periodically across the six equality strands to ensure consistency LEGISLATION COMPLIANCE 13.1 Corporate Manslaughter Act 13.2 Health & Safety at work Act 14.0 CHAMPION AND EXPERT WRITER 14.1 The Champion of this policy is, Associate Director of HR. The Expert Writer is, Corporate HR Manager 15.0 REFERENCES /SOURCE DOCUMENTS 15.1 Section 17 & 18 NHS terms and conditions of service. ISSUE 6 NOVEMBER

12 APPENDIX 1 Policy/procedure for: TRAVEL & EXPENSES (previously 11.01) Issue: 06 Status: Author Title: Policy Sponsor: APPROVED Corporate HR Manager Associate Director of HR Issue Date: FEBRUARY 2014 (reissued NOVEMBER 2014) Review Date: July 2016 Approved by: Distribution: Core Group, ELC Normal DATE AUTHOR POLICY / PROCEDURE May 08 J Cyrnik GG/CG/10 RECORD OF CHANGES DETAILS OF CHANGE New format and change of monitoring and compliance section, new provider of booking service for accommodation and travel, rates for accommodation and travel agreed with supplier Dec 09 J.Cyrnik Changes throughout document Dec 2011 J Cyrnik Procedural changes only made throughout in light of e- expenses implementation. Review date brought forward to January 2013 in light of review of travel terms nationally. Changes to reflect the national terms and conditions as at July Changes to reflect the new travel booking arrangements e.g. Nov 213 J Cyrnik business purposes Changes to requirement of receipts for all expenditure Changes to process to claim for patient related activity rail (Issue 5) Change to reflect duty of care to staff and drivers of vehicles for Update policy number May 14 P Hall Changes to reflect other policy numbers update Nov 14 J Cyrnik (Issue 6) Champion and expert writer name removed Sections 2.2.3, updated following implementation of Licence Bureau checking procedures. New section on salary sacrifice scheme Amendments to section lease cars Updated re de-tour miles Updated to reflect change in name of department ISSUE 6 NOVEMBER

13 APPENDIX 2 EMPLOYEE RECORD OF HAVING READ THE POLICY Title of Policy/Procedure: TRAVEL AND EXPENSES I have read and understand the principles contained in the named policy. PRINT FULL NAME SIGNATURE DATE ISSUE 6 NOVEMBER