Travel Subsistence and Entertaining Policy

TRAVEL, SUBSISTENCE

ENTERTAINING POLICY

May 2010

1 CONTENTS

Title Page Number

Introduction 3 Expense Reimbursement procedure 3 Advances 4 Petty Cash 4 Insurance 5 Car expenses 5 University College Vehicles 5 Hire Cars 5 Own Cars 6 Mileage Rates 6 Taxi expenses 6 Rail expenses 7 Air expenses 7 Entertainment expenses 7 Out of pocket expenses 7 Subsistence expenses 8 Accommodation expenses 8 Payments over the Internet and telephone 9 Credit cards 9 Staff Development expenses 10 Research & Scholarship Committee 10 Authorisation Signatories 10

2 TRAVEL, SUBSISTENCE & ENTERTAINING POLICY

The information and procedural instructions contained in this policy are for the guidance of staff of all Sections/Schools and intend to benefit both the staff and the University College by introducing simplified claims which will avoid Income Tax and National Insurance Contribution complications. University College business refers to the following activities; networking opportunities, exhibitions, meetings and when performing the role of a University College representative. The decision by the Director of Finance and Planning will be the final decision in all matters relating to University College business procedures.

Expense Reimbursement

As a general principle a member of staff should be reimbursed in full for all types of expense wholly, necessarily and exclusively incurred in the course of the University College’s business, and which are in excess of those they would normally incur. The operation of a scheme for the proper reimbursement of expenses necessarily incurred in the course of duty on behalf of the University College is based upon the expectation that all staff making claims, and budget holders authorising such claims, will recognise the need to ensure economy and cost-effectiveness in the manner in which expenses are incurred, the level of those expenses and the effective use of staff time.

Procedure

1. The employee must complete an Expenses Claim Form in full. Please complete the appropriate expenses claim form listed below:

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF EXPENSES - AUCB.xls

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF EXPENSES - AUCB ENTERPRISES.xls

S:\Finance Office Forms\Intranet forms\Expenses Forms\STUDENT EXPENSES AUCB.xls

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF DEVELOPMENT CLAIM FORM AUCB.xls

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF DEVELOPMENT CLAIM FORM AUCB ENTERPRISES.xls

2. Claims must be made within one month of the expense being incurred.

3. Claims must be supported by receipts at all times with an explanation of the reason the expense was incurred.

4. The form must be signed by the claimant and be approved by the authorised person. Claims by Heads of Section/School and above must be signed by their line manager or a more senior status employee within the same budgetary group. Self-authorised claims will not be accepted for payment. Any attempt to submit a false claim will be treated as a serious disciplinary offence.

5. The completed expenses form should be submitted for payment to the Finance Section. This will be paid directly into the employee’s nominated bank account. Expenses will be

3 paid as part of the normal weekly payment run. Funds should be available in your nominated bank account 5 days later.

6. Expense forms which are received and are incorrect in any way will be returned to the person who authorised the voucher to arrange for amendment and resubmission. The Finance Section will not make any amendments to any vouchers.

7. Where necessary the employee may be called upon for more details regarding elements of the expense claim before payment will be made.

Advances

The Finance Section requires two clear working days notice for sterling advances and ten clear working days for foreign currency advances. Advances against proposed expenses may, in exceptional circumstances, be claimed subject to the following conditions:

1. The employee must complete an Advance Claim Form in full.

2. Any advance will be limited to the anticipated expenditure and must be approved by an authorised person. i.e. budget signatory

3. A detailed breakdown of the anticipated expenditure is to be submitted on the Advances Claim Form.

4. Claims must be supported by receipts and any excess funds returned to the Finance Section.

5. No further advances will be made until outstanding advances have been accounted for unspent monies received from the relevant section.

6. The University College reserves the right to recover any uncleared advances from any monies owed to the employee.

Petty Cash

Petty cash is used for individual purchases of a minor nature except fuel and will only be paid in cash direct to the claimant. Valid VAT receipts must accompany all claims for petty cash. The current maximum value of any claim is £100. Petty cash is available to staff and students and the forms are obtainable from the Finance Section. Claims must be made within normal counter opening hours and in the unlikely event cash is not available on presentation of the claim, the claimant will be notified when cash is available and will need to return to re-submit the claim. Ideally you should give the Finance Section 48 hours notice of a petty cash claim to ensure the cash will be available.

Procedure

1. The claimant should complete the claim form in full.

2. All receipts must be attached.

3. The claim form should be authorised by the relevant budget holder.

4. The claim should be presented in person to the Finance Section during the normal counter opening hours.

5. Claimants must be prepared to return if cash is not available at the time.

4 Insurance

The University College has an insurance policy that covers all members of staff traveling on University College business or staff development if they are using an Institute vehicle. If you are using your own vehicle you should have commuter and business insurance. Should any member of staff require clarification contact the Head of Estates on ext 3277.

Vehicle expenses

The University College vehicles cars should be used for road travel at all possible times.

In Central London there is a £8 per day congestion charge. For University College business arrangements for payment may be made through the Finance Section but notification must be made seven days in advance and by the driver responsible. For staff development you must inform Human Resources prior to your trip so they can pay the congestion charge. You will be made to pay any fine if you do not inform the relevant section you will be entering the congestion charging zone.

When employees commence or complete a journey to/from home they may claim only the lesser of:

a) the distance actually travelled (i.e., travel expenses actually incurred); or

b) the distance which would have been travelled if they had started or ended the journey at their normal place of work (i.e., the expenses which would be incurred if the journey had started and finished at the normal place of work)

University College Cars

Seven University College vehicles are available for business travel only and these vehicles are not allocated to any one individual. The Facilities Technicians are responsible for administering the use of the vehicles and will arrange bookings, servicing, etc.

If you have not been able to use the petrol card provided you can reclaim any petrol expenses on an Expenses Claim Form clearly stating it was through the use of an Institute car with the receipt attached.

University College vehicles should be returned with a full tank of fuel.

The University College vehicles should if possible be left overnight at the University College and not taken home by employees unless an official journey is commencing early in the morning or your return is late in the evening. If you take a University College vehicle home use off street parking if possible. You can take a University College vehicle home on a Friday night if you have a Monday morning start before 7am on approval from the Facilities Manager or Head of Estates.

Hire Cars

The use of hire cars may be approved by an authorised budget holder, but in all cases the most economical method of transport should be chosen.

The University College has a service level agreement with Wessex Fleet Services for hire cars. Insurance must be arranged at the time of ordering and it is essential that staff comply fully with all insurance requirements of the hire car company.

Hire cars should be returned with a full tank of petrol. Petrol expenses may be reclaimed on an Expenses claim form clearly stating it was through use of a hire car with the receipt attached. In

5 the event of a hire car not being returned with a full tank the employee will incur the additional charge imposed by the rental company. This will be deducted from the next expenses claim.

Own Cars

Employees that use their private car on University College business must ensure that they have insurance cover for business use.

When the use of a private car is approved and public transport is agreed not to be available or appropriate, the expenses incurred whilst on University College business will be reimbursed at the current University College rates. Full details including type of vehicle used, engine size, starting point and destination, mileage and purpose of journey should be shown on the Expenses Claim Form.

No income tax or National Insurance Contributions liability arises under the above rules as the University College’s business mileage allowances do not exceed the rates recommended by the Inland Revenue.

Mileage should be claimed at the applicable rate below:

University College business, except for staff development* 40p per mile Staff development 20p per mile Governors* 40p per mile External Examiners* 40p per mile Candidates for staff positions 20p per mile Students 20p per mile Internal recharge rate for use of University College vehicle 35p per mile Cyclists* 20p per mile

* The University College uses the Inland Revenue recommended rate for normal mileage.

Taxi expenses

A taxi may be the most effective use of transport in the following circumstances:

1. Equipment or heavy baggage is being carried.

2. When no public transport is available, especially when traveling early in the morning or late at night, when public transport is not running or running only irregularly.

3. When the claimant is pregnant.

4. When the claimant has a temporary or permanent disability.

5. Where personal or financial security is an issue.

6. When it is important to save official time.

7. When it is an unfamiliar area and you are uncertain about public transport.

Travel by taxi should be kept to a minimum and should definitely not be used for long journeys.

Claimants should obtain a receipt when completing the Expenses Claim Form.

6 Rail expenses

All employees should ensure that the most economical class of travel is used. In general this will be a second class period return although employees are expected to investigate the possibility that day return tickets or other offers may be available at lower cost.

If travelling by train, a rail warrant should be obtained. The Finance Section requires at least two working days to process a rail warrant but applications will normally be made two weeks earlier to ensure the most economic ticket is secured. All rail warrants must be authorised by the relevant budget holders.

If tickets for the underground are purchased, these must be retained and claimed on expenses. These can be included as part of the rail warrant if requested.

Travel to and from a station will not be reimbursed unless you live over 10 miles away from the nearest train station. Standard car parking fees at train stations will be reimbursed, but premium rates will not. A receipt or parking ticket must be retained.

Air expenses

The payment of air travel in the UK may be approved by an authorised budget holder at Director/Dean level and provided the overall cost does not exceed that of rail travel plus expenditure on meals unless the saving in travel time is significant.

Travel will only be reimbursed at economy rate, taking advantage wherever possible of any reduced rates, for example APEX.

“Trading down” of travel tickets i.e. traveling on a lower class in order to claim an extra ticket for a guest of the employee will not be permitted.

If you exceed the baggage allowance the additional cost imposed by the airline company will be deducted from the next expenses claim. Details of any flight costs, together with invoices or air tickets for which reimbursement is sought should be detailed on the Expenses Claim Form, as for other public transport expenses.

No tax or National Insurance Contributions liability arises in respect of travel expenses claimed under the above rule.

Air travel overseas may be approved by an authorised budget holder at Director/Dean level or by the Head of International Development. Only economy class flights can be booked, taking advantage wherever possible of any reduced rates, for example APEX.

Entertainment expenses

The level of hospitality should be consistent with the need for entertainment of the individuals. It is Inland Revenue requirement that in cases of entertainment all names, organisation and reasons for the entertainment are submitted with the claim. Reasonable amounts for gratuities are reimbursed.

The University College reserves the right to refuse reimbursement where the expenditure fails to meet the criteria set out above.

Out of pocket expenses

The University College will meet the cost of reasonable out of pocket expenses for which it is not possible to obtain receipts. Examples of such expenses are parking meters and telephone calls

7 from public call boxes. Claims must be limited to the actual amount of expense incurred and not claimed as a round sum allowance. All items claimed should be described as fully as possible and entered on the Expense Claim Form.

Parking costs incurred in the course of traveling away from the University College may be claimed with a receipt by completing an Expense Claim Form, however parking fines, speeding fines or failure to inform the University College of a congestion charge incurred whilst traveling on University College business or staff development will not be reimbursed under any circumstances.

No liability to tax or National Insurance Contributions arises to the employee in respect of expenses claimed in accordance with these instructions.

Subsistence expenses

The operation of a scheme for the proper reimbursement of subsistence expenses necessarily incurred in the course of duty on behalf of the University College is based upon the expectation that all staff making claims, and the budget holders authorising such claims, will recognise the need to ensure economy and cost-effectiveness in the manner in which expenses are incurred, the level of those expenses and the effective use of staff time.

Where receipts are provided there is a daily allowance up to £35 to cover drinks, breakfast, lunch, and an evening meal. Your drinks bill must not exceed £8 a day and this will be included within the daily allowance. For University College business when overseas the daily allowance will be agreed by the International Unit who reports directly to the Principal or by the relevant Director/Dean. All payments should be claimed on the Expenses Claim Form. For Staff Development this allowance must be agreed by Human Resources.

For staff traveling overseas an advance in local currency can be obtained from the Finance Office by using the advance form on the intranet. The daily allowance for overseas is based on advice from the British Council and from previous reports or visits. Advances must be approved by an authorised budget holder at Director/Dean level or by the Head of International Development. Signed advance subsistence requests have to be given to the Finance Office at least one week in advance of payment.

Staff who are necessarily more than 5 miles away from their normal place of employment on University College business for more than 3 hours, with this being over a recognised meal time are entitled to claim for the additional costs incurred in purchasing a meal up to £10. This claim must be supported by a receipt.

No tax or National Insurance Contributions liability arises in respect of the above expenses claimed in accordance with these rules.

Accommodation expenses

Where accommodation is required the University College will cover costs, up to a maximum of £130 per night. Accommodation overseas may exceed this amount depending on the location and the purpose of the visit.

For University College business overseas accommodation it is agreed by the Head of the International Development Unit who reports directly to the Principal or by the relevant Director/Dean. All payments should be claimed on the Expenses Claim Form. For Staff Development overseas accommodation is agreed by Human Resources.

The University College will accept the cost of one short telephone call home per day (approx 5 minutes) provided the call is to a UK subscriber.

8 Hotel bills that are invoiced to the University College should only be for the cost of the room, reasonable evening meal, breakfast and one phone call per night’s stay. Any other expenditure will need to be reimbursed by the member of staff. All other hotel bills must be settled by staff on departure, using cash, traveller’s cheques or credit card. This ensures that the bill is settled promptly and that queries can be dealt with immediately. Itemised receipts must be obtained to support reimbursement by means of an Expenses Claim Form and should only be for expenditure that the University College would be invoiced for.

Provided you are on University College business, whilst staying with a friend or relative you may claim subsistence expenses as per this policy.

Where University College business exceeds four consecutive days you can claim any dry cleaning expenses incurred provided all receipts are attached.

No tax or National Insurance Contributions liability arises in respect of hotel costs claimed under these rules.

Payments over the Internet and telephone

Where goods are ordered and pre-paid over the internet or by phone then the relevant paperwork must still be raised. Orders and payments can only be made through the Finance Section using their credit card and with a Finance employee present. VAT receipts must still be obtained in the normal way.

Credit cards

The University College has a limited number of credit cards which are issued on the authority of the Principal.

The intended purpose of such cards is to cover expenses incurred in connection with University College business. All expenditure must be agreed in advance with the relevant budget holder and must not exceed these pre-arranged levels. Credit cards must not be used to pay for goods and services, except in line with payments over the internet and telephone and they must not be used to withdraw cash from University College accounts.

Mileage should not be included on credit card claims and petrol costs should only be incurred where a hire car has been used for University College business. All expenditure must be evidenced by VAT invoices and / or receipts and must be submitted to the Finance Section on an expenses form which must be authorised in line with normal procedures. Credit card slips must also be submitted to the Finance Section to aid in the reconciliation of bank statements.

All staff who hold a card must sign a proper use agreement. This must be renewed on an annual basis. It is the responsibility of the Director of Finance & Planning to ensure that all cards are recovered from holders who leave the employment or association of the University College.

Please complete the appropriate expenses claim form listed below:

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF EXPENSES - AUCB.xls

S:\Finance Office Forms\Intranet forms\Expenses Forms\STAFF EXPENSES - AUCB ENTERPRISES.xls

9 Staff Development expenses

Staff Development refers to the following activities; teaching qualifications, short and long courses, degrees and taught masters level programmes or their equivalent such as NVQs or professional awards, membership to professional bodies, conferences, workshops and festivals where a specific objective for attendance and feedback mechanism is identified. All Staff Development expenses are authorised by Human Resources. Please refer to the procedure section for a Staff Development Claim form.

Stated below are the differences specific only to the Staff Development Expense Policy.

Accommodation

Accommodation is booked through Human Resources and any additional expenses above those in the Travel, Subsistence and Entertaining Policy must be agreed in advance by Human Resources.

Entertainment Expenses

No entertainment fees will be paid.

Trips Abroad

If staff participate in a trip abroad, where the purpose of the trip includes the responsibility for students, the trip will not be funded wholly by or in part by the staff development budget.

Research & Scholarship Committee

Activities such as research, publication or exhibiting come under the auspices of this committee and are the subject of a separate policy.

AUTHORISED SIGNATORIES

Claimant Authorised by

Governors Clerk to the Governors Clerk to the Governors Director of Finance & Planning Principal Director of Finance & Planning, periodically reviewed by the Chair of Governors Deputy Principal Principal Directors/Deans Deputy Principal Heads of Section/Schools Directors/Deans Head of International Development Principal Other staff Directors/Heads of Unit/International Officer/Section Managers