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Document Sample
DRAFT POLICY
HR – Policies and Procedures
Expenses
Author(s): Stella Jinks
Sarah Rodmell
JCC Approved: 22 May 06
Issue Date:
Policy Review Date June 2007
Ref: HR – Policies 2006
Content:
1. Policy Scope
2. Policy Objectives
3. Approval of expenses and procedure for claiming.
4. Mileage Claims
5. Parking Charges
6. Speeding, Parking Fines or other Infringements
7. Subsistence Claims
8. Overnight Expenses
9. Relocation
10. Standby / Call Out Allowances
11. Telephone Line Rental
12. Professional Subscriptions
13. Miscellaneous
1. Policy Scope:
1.1 This policy applies to all employees of Corby Borough Council.
Agency staff and contractors are not entitled to claim expenses via this
policy.
1.2 The policy relates to expenditure that has been incurred by Officers
employed with Corby Borough Council on pre-approved business.
1.3 This policy should be treated as an addendum to the Authority’s financial
rules.
2. Policy Objectives:
2.1 To provide clarity on the types and levels of expenses employees may
claim.
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DRAFT POLICY
2.2 To define the approval of expenses and the procedure for claiming back
any costs incurred during employment
2.3 To ensure equality of terms and conditions relating to payment for
expenses are transparent and consistent
2.4 To ensure that all employees are treated fairly and consistently and not
discriminated on grounds of race, religion, sex, age, marital status or
disability.
3. Approval of Expenses and Procedure for Claiming:
Approval
3.1 Prior approval for the incurring of expenses on Council business must
be obtained through the employee’s Line Manager or Head of Service
prior to the expense being incurred.
3.2 It is the responsibility of the employee incurring the expense to evidence,
where possible, that prior approval had been obtained in the event of any
dispute. This can be in the form of either an email or signed memo by the
authorising Manager / Head of Service, dated in advance of the expense
occurred. Expenses occurred without prior approval may not be paid. It is
advisable to obtain written approval for significant or unusual expenses
likely to be incurred.
3.3 Expenses submitted, and subject to dispute, may incur late payment or
non-payment subject to individual circumstances.
Procedure for claiming expenses
3.4 All expense claims must be made on the appropriate Council claim form
and signed off by the officer claiming expenses. This form is then counter
signed by their authorising Line Manger / Head of Service in accordance
with the authorised officers list held by the Principal Exchequer Officer.
3.5 Authorised claim forms must be submitted direct to Payroll, ideally in
person, or via internal mail clearly marked for the attention of Payroll.
3.6 Claims must be submitted in line with the Authorities accounting periods,
to ensure payment can be processed for the following months pay.
Claims after this date will be processed in the following months pay.
Weekly staff must submit expenses in line with their weekly timesheet
deadlines.
3.7 All claims must be submitted within one month of the expense being
incurred. Claims submitted after this time may not be reimbursed, unless
there are extenuating circumstances, which must be indicated on the
claim form. Heads of Service / CMT must authorise such circumstances.
3.8 All blank space on claim forms must be blocked out (i.e. lines drawn
through it) prior to signing to ensure no additional information can be
added to the form after signing.
3.9 All claims for expenses will be paid directly into the employee’s bank
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DRAFT POLICY
account via payroll. Under no circumstances may payments be made via
any other method.
3.10 Employees are responsible for maintaining copies of all claim forms,
receipts etc. The Authority can accept no responsibility for the loss or
damage of forms, receipts etc.
3.11 Expenses incurred in excess of the authorised limits will be the
responsibility of the individual employee.
3.12 Expenses will not be reimbursed in the event that an employee fails to
produce receipts as required, or comply with the procedures stated in this
policy, unless there are extenuating circumstances, which must be
indicated on the claim form. Heads of Service / CMT must authorise such
circumstances.
3.13 Falsification of any expense claims will be investigated under the
Council’s Disciplinary Procedure.
4. Mileage Claims
4.1 When travel on behalf of the Authority is necessary, it is the employee’s
responsibility to use the most cost-effective mode of transport. You
should travel at the most economical time and reserve and purchase
tickets in line with normal procurement procedures. When the mode of
travel is by rail, the rail warrants process must be used. Employees are
responsible for making their own arrangements.
4.2 The employee is responsible for recording the mileage involved in a
business journey. Mileage can be claimed from your normal place of work
and return. If your journey commences from home you must adjust your
mileage claim to reflect the distance travelled from work.
4.3 Mileage claims will be paid in line with the NJC casual user rates,
updated annually.
Rates as at 01 April 2006.
Mileage: Engine Size:
451-999cc 1000-1199cc 1200-1450cc
per mile first 8,500 39.7p 43.1p 54.4p
per mile after 8,500 12.1p 12.0p 14.3p
Mileage claims should state date, purpose of business and mileage
claimed.
Where rates differ from the Inland Revenue recommended rates, this may
affect your tax and National Insurance contributions.
4.4 If you are using your own car for business purposes, your insurance must
cover business use. The employee is responsible for arranging and
paying for this. Employees must provide payroll with an up to date copy of
your valid insurance cover on an annual basis.
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DRAFT POLICY
4.5 Where more than one employee is attending the same destination,
reimbursement will be on the basis of the lower of the appropriate
mileage rate or the aggregated cost of public transport. This limitation
does not apply to journeys that cannot reasonably be undertaken by
public transport. Prior approval by Line Manager must be obtained.
4.6 Where travel exceeds 60 miles each way, public transport rate should be
claimed. Claims may not exceed the standard class fare.
5. Parking Charges
5.1 When you are away from your normal place of work and incur a parking
fee, you may reclaim this as part of your business expenditure on
production of a receipt. However, parking fines will not be covered.
6. Speeding Offences and Other Infringements
6.1 Corby Borough Council will not be responsible for any fines incurred for
traffic offences. If driving is an essential part of your job, the loss of your
driving licence may result in disciplinary action.
7. Subsistence Claims
7.1 When incurring subsistence, employees must submit expense claims with
appropriate receipts, not exceeding the following limits.
Breakfast £5.00
Lunch £10.00
Afternoon refreshments £3.00
Dinner £12.50
Breakfast may only be claimed if leaving home prior to 7am
Dinner may only be claimed if you arrive home on or after 8.30pm. Under
no circumstance will reimbursement be made for alcoholic beverages
7.2 Employees attending an approved qualification course (in excess of one
day), supported by the Authority, may claim subsistence within the
following guidelines.
Breakfast £5.00
Lunch £5.00
Dinner £12.50
Breakfast may only be claimed if leaving home prior to 7am
Dinner may only be claimed if you arrive home on or after 8.30pm. Under
no circumstance will reimbursement be made for alcoholic beverages
7.3 Payment will only be made subject to the submission of satisfactory
receipts to payroll.
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DRAFT POLICY
8. Overnight Expenses
8.1 In the event that an employee needs to stay overnight on business, the
employee will be responsible for making all reservations in accordance
with Financial rules of the Authority. (Guidance can be found on the
intranet or from the Principal Exchequer Officer)
8.2 Employees may claim ‘reasonable’ accommodation costs and should look
to book budget style accommodation such as Holiday Inn Express or
Travel Lodges.
8.3 Accommodation should be booked on a Bed and Breakfast basis only. In
the event that the half board rate is less expensive than the Bed and
Breakfast rate and the maximum expenditure permitted for dinner (as
shown above), half board may be booked.
8.4 Personal incidental expenses such as newspapers, personal phone calls,
videos, mini bar etc will not be reimbursed.
9. Relocation
9.1 Relocation expenses must be claimed in line with the Authorities
Relocation Policy & Procedure.
10. Standby and Call-out Allowances
10.1 Standby and call-out allowances may be necessitated by the nature of the
job or to provide a degree of flexibility. Where applicable, standby rates
should be specified in writing and changes notified within one month of
the change. Actual call-out may be paid for separately at a higher rate.
10.2 The Working Time Regulations 1998 limit the hours of night workers,
specify minimum rest periods and impose a maximum average of 48
hours a week, over an average of 16 weeks.
10.3 During time on call, an employee is usually at the disposal of the
employer but not actually working. In accordance with the definition in
regulation 2, time on call will not be working time unless and until the
employee actually starts working.
11. Telephone Line Rental
11.1 Employees who are entitled to claim telephone line rental will be paid the
current standard rental rate only. Reimbursement will only be made
through payroll. Telephone line rental is taxable at source.
11.2 Line rental claims must be made on completion of a “DR” form, attaching
a copy of a telephone bill.
11.3 Claims must be made one month in arrears from the date of the
telephone bill. Late claims may be rejected, unless supported by
extenuating circumstances authorised by Head of Service or CMT.
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DRAFT POLICY
11.4 Employees accepting receipt of this expense will be deemed to have
given approval to disclose their home telephone number for business use,
unless otherwise expressed in writing by the employee.
12. Professional Subscriptions
12.1 Each employee of the Authority may claim one subscription, per financial
year, to a professional body where the employee can evidence that the
activities of a professional body are directly relevant to their job.
12.2 Payment of professional subscriptions is a taxable benefit. The only
exception to this is when the subscription claimed relates to a post
whereby it is a legal requirement to subscribe to the relevant professional
body.
12.3 If an employee is currently claiming an adjustment to their tax code due to
their payment of the subscription then it is the employee’s responsibility to
notify their tax office.
12.4 If an employee leaves the Authority during the period covered by the
subscription they will be liable to make a pro-rata repayment from their
final salary pay.
12.5 Claims must be submitted to payroll on “Payment of professional
subscriptions” claim form, attaching a copy of the invoice. All claims must
be authorised by either a Head of Service or CMT.
13. Miscellaneous
13.1 Rates of pay that relate to NJC terms and conditions will supersede this
policy automatically upon their review of provisions from time to time,
unless the current provision within this policy exceeds that amount.
13.2 Adjustments to this policy may be made from time to time by way of
memorandum as agreed through JCC.
13.3 It is the individual’s responsibility to clarify and expense limits within this
policy prior to incurring expense. Any overspend will be at the expense of
the employee
13.4 Any expenditure likely to be incurred that does not fall within the remit of
this policy must be referred to Payroll for consideration prior to the
expense being incurred.
13.5 Abuse of this policy, or any potentially fraudulent claims, may be deemed
to be gross misconduct and will be investigated under the Council’s
Disciplinary Policy.
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