Ollscoil na hÉireann, Gaillimh FINANCIAL POLICY & PROCEDURES MANUAL TRAVEL AND SUBSISTENCE Version: 5 Replaces: 4___ Approved by: Údarás na hOllscoile Date: 02/03/2007 ÚO/M14/ 1. STATEMENT OF POLICY 1.1 It is University policy to reimburse employees and authorised contractors for properly authorised and reasonable travel and subsistence expenses incurred in the performance of their University duties, while temporarily away from their normal place of work, in accordance with the provisions listed hereunder. 1.2 Reimbursement will normally be made by the end of the second week of the month following the month in which the outlays occurred. Except in exceptional circumstances, claims which are more than three months in arrears will not be paid. The time period for claims is reduced to one month in cases where an advance is given in accordance with 4.2 hereunder. 1.3 Reimbursement of expenses to job applicant (interview candidates) is dealt with separately under Appendix C herewith. 2. INTRODUCTION 2.1 As a general principle, the University has adopted the general rules and instructions issued by the Department of Finance with circular 11/82, which deals with travel and subsistence regulations, and may be viewed at http://www.codpearsanra.gov.ie/percode.nsf/0/1613309de5fe843f8025688d004ee8fc 2.2 The University will normally pay standard Civil Service rates for mileage and subsistence (including overseas subsistence) as published and administered by the Department of Finance via the D.E.S./H.E.A. These are the maximum rates which may be paid, although lesser rates may be paid at the discretion of the budget holder, who must authorise all claims. 2.3 Where applicable, the rates payable are computed to cover all costs associated with using one’s private transport on a business journey (including Fuel, Tax and Insurance, Wear and Tear, and Maintenance etc.), and meals and accommodation costs whilst away from normal place of residence. NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. 3. AUTHORITY AND RESPONSIBILITY 3.1 The University Authority has overall responsibility for the financial management of the University. In general this responsibility is delegated through a decentralised structure with limited authority being vested in relevant University budget holders. The budget holder is charged with reviewing expense claims for appropriateness, necessity and relevance to the specific business of the University, prior to authorising same. 3.2 The onus is on each University budget holder to ensure that the regulations and procedures contained in this and in other applicable University policies (e.g. procurement) are strictly adhered to, and in particular, that expenditure is held within budget, and value for money is obtained. 3.3 Each and every expense claim must be signed by the applicant (beneficiary) and countersigned in accordance with the following value table. (a) All claims up to a value of €1,999 must be signed by the claimant, and countersigned by the budget holder (or his/her nominee). If the claimant is the budget holder, the counter signatory shall be a Head of School/Research Centre (or his/her nominee) or a head of Academic/Administrative Unit (or his/her nominee) or Dean (or his/her nominee) or Associate Dean. The claimant and the counter signatory shall not be one and the same person. Nominees are as notified to the Accounts Office under existing procurement policy. (b) All claims exceeding €2,000 must, in addition to the requirements at (a) above, be authorised by the relevant UMT member (or his/her nominee). The claimant and the counter signatory shall not be one and the same person. The onus is on the claimant to have such claims countersigned, both in accordance with (a) above, AND by the relevant UMT member, PRIOR to submission to the Accounts Office. In cases where the second signatory is not the budget holder, he/she is countersigning in confirmation of the reasonableness of the claim, given his/her knowledge of the claimant’s Travel and Subsistence needs. The counter signatory is not making any statement about the state of the budget or its ability or otherwise to sustain the claim; that is a matter for the Accounts Office and the budget holder. 4. PROCEDURES NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. 4.1 All claims for reimbursement of travel and subsistence should be made on the University’s own claim form as per Appendix A herewith. They must be clearly laid out, fully coded, signed and authorised as outlined above. 4.2 Advances may be granted of up to 75% of the estimated out of pocket expenses, subject to a minimum advance of €100, i.e. out of pocket expenses exceed €133. The onus is on the claimant to deduct any advances taken, from the final claim. If related claims are not submitted in line with this policy, advances will be treated as salary advances. 4.3 The mileage year for purposes of payment of motor rates will reckon from the date on which each employee or authorised contractor first uses his/her private motor car on University business, to the following 30th September. Thereafter, the mileage year is based on the financial year. 4.4 Employees and authorised contractors engaged on University business away from normal place of work may be paid travelling and subsistence expenses which do not exceed the rates authorised from time to time by the Minister for Finance. 4.5 Travelling and subsistence allowances are payable only in respect of necessary absence from normal place of work or, in the case of authorised contractors, in respect of journeys on University business. All travel should be planned so as to reduce the total amount of travel to the minimum consistent with efficiency. All University travel should be by the shortest practicable routes and by the most economical practicable mode of conveyance. Return tickets, contract, season or other economically advantageous tickets should be used wherever a saving in travelling expenses is secured thereby. 4.6 The subsistence allowance payable is not intended to meet the whole cost of subsistence when absent from home or normal place of work and is not intended to be a source of emolument or profit. 4.7 The civil service rates payable under this policy are the maximum which may be claimed. Rates below these may be agreed between budget holders and claimants from time to time. Subsistence rates for international travel are attached at Appendix B. 5. USE OF OWN TRANSPORT 5.1 a) Employees and authorised contractors who use their own transport, do so under the terms and conditions of this policy. b) Employees and authorised contractors may use their own transport on University business only in the following circumstances:- (i) where no suitable public transport is available (ii) where public transport is available only at equal or greater expense NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. (iii) where the use of public transport would result in the loss of official time which it is necessary to avoid. 5.2 Where more than one employee or authorised contractor is travelling to the same area, arrangements should where feasible, be made to avoid the unnecessary duplication of the use of his/her own car. 5.3 Employees and authorised contractors who are authorised to use their own transport while travelling on University business may be reimbursed at rates which do not exceed the motor mileage rates approved by the Minister for Finance. These rates reflect the horsepower of the vehicle as reckoned for registration purposes. 5.4 If it is necessary for employees or authorised contractors to use their own transport constantly in the performance of University business, they should be paid a fixed lesser allowance (weekly, monthly or yearly, as appropriate), agreed with their head of department/ budget holder. 6. INSURANCE ON PRIVATELY OWNED VEHICLES 6.1 It is the responsibility of employees and authorised contractors to ensure that they have adequate business insurance in place, which indemnifies the University against all claims arising, while using private transport, on University business. 6.2 The University cannot accept liability for any loss or damage resulting from the use of privately owned transport on University business. 6.3 By signing the University’s formal travel claim form, claimants confirm that they have adequate business insurance in place, which indemnifies the University against all claims associated with using their own private transport when travelling on University business. Failure to use the formal claim form may lead to delays in reimbursement of travel and subsistence claims. 7. TRAVEL INSURANCE The University operates a separate Group Personal Accident and Business Travel insurance policy and details are attached at Appendix D. 8. USE OF PUBLIC TRANSPORT 8.1 On the basis that it is the most cost effective, and economically advantageous, standard public transport in the form of public buses, trains, scheduled flights (economy class), and taxis etc. should be used when travelling on University business. 8.2 In the case of employees and authorised contractors who use their own private transport where public transport could have been used, without detriment to the public interest, the amount to be allowed in respect of travel claims must not NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. exceed the cost of public transport (including that of passengers whose travelling expenses would be payable from public funds). 8.3 In extremely rare and exceptional circumstances, non-standard public transport may be used subject to the following advance procedures:- a) The costs of the proposed non-standard public transport must be justified in writing, BEFORE an official purchase order is raised and before the trip commences. b) The costing must be signed by the President, thereby authorising the non- standard public transport in advance. c) A purchase order must be raised in advance, in accordance with the University’s procurement policy and procedures. 9. JOURNEY FROM HOME TO NORMAL PLACE OF WORK 9.1 Travelling expenses will not be paid in respect of any portion of a journey which covers all or part of an employee’s or non employee’s usual route between home and normal place of work. 9.2 Where an employee or authorised contractor proceeds on an official journey direct from home or returns home direct, the travelling allowance payable will be calculated by reference to the distance from home or normal place of work, whichever is the lesser. 10. SUBSISTENCE ALLOWANCES 10.1 Overnight Allowance a) The overnight allowance is payable only for an absence at a location which is more than 30 miles (48.3km) from the employee’s or authorised contractor’s home or normal place of work. b) The overnight allowance covers overnight accommodation and next morning breakfast costs. It may be claimed for each night necessarily spent away from home or normal place of work. 10.2 Day Allowance a) Five Hour Allowance A day allowance is payable only for an absence at a location which is more than 3.11 miles (5km) from the employee or authorised contractor’s home or normal place of work. A day allowance may be claimed in respect of absence from home or normal place of work of five hours or more. Time spent at normal place of work or on journeys from home to normal place of work or vice versa will not reckon towards the qualifying period of five hours. NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. The five-hour day allowance may be claimed for absences exceeding five hours which result in the claimant missing their normal “home” meal, and as a consequence, being put to the extra expense of purchasing same. b) 10 Hour Allowance The 10-hour day allowance may be claimed for absences exceeding 10 hours which result in the claimant missing their normal “home” meals (x2), and as a consequence, being put to the extra expense of purchasing same. 10.3 Receipts are not required for subsistence/overnight claims since the authorised rate is the maximum claimable. 11. PAYMENT OF ALLOWANCES 11.1 Allowances will be paid for continuous absence in any one place on the following basis: - a) For visits of inspection or inquiry (i) normal rate for first fourteen nights (ii) reduced rate thereafter b) For temporary transfers (i) normal rate for first fourteen nights (ii) reduced rate thereafter 12. DAILY ALLOWANCE BETWEEEN NORMAL PLACE OF WORK AND TEMPORARY CENTRE 12.1 The ordinary rate of day allowance is not applicable to temporary assignments on University business where employees are able to travel conveniently daily between their homes and the office to which they are temporarily attached, or in other cases of repeated daily visits to the same place. In such cases, the payment of a day subsistence allowance will depend upon whether the employee is in fact put to substantial extra expense for meals in consequence of his/her absence from the normal place of work. In each case where an allowance is justified, a special rate will be fixed. 13. SUBSISTENCE ALLOWANCE DURING ILLNESS 13.1 In case of illness absence from normal place of work the appropriate rate of allowance will be paid provided (i) that the employee is certified unfit to travel home NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. or (ii) if he/she is able to travel that the period of illness seems likely to be of short duration 13.2 If the employee is removed to hospital or other institution a special allowance may be paid, within the rates ordinarily appropriate, sufficient to cover not more than any extra subsistence expense involved due to absence from home or normal place of work. 14. CLAIM FORMS 14.1 All claims for travelling and subsistence allowances should be submitted on the University’s formal claim form (Appendix A herewith), and should be approved by the head of department or relevant budget holder. 15. PREPAYMENTS 15.1 Where reimbursement is sought for outlays incurred for an event that takes place at a future date, it is a prerequisite that the employee/contractor (that is going to take part in the future event) will continue to be an employee/contractor at the date of the event. (For example, if an employee pays in December 2007 for a conference in December 2008, he should ensure the contract of the proposed attendee still exists at December 2008. Gearóid Ó Broin Stiúrthóir Cuntasaíochta Airgeadais FRC/M14/12(a) NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. APPENDIX A Ollscoil na hÉireann, Gaillimh FINANCIAL POLICY & PROCEDURES MANUAL TRAVEL AND SUBSISTENCE Claim for Reimbursement of Travel Expenses etc. Éileamh ar chostais taistil srl. a aisíoc NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. APPENDIX B Ollscoil na hÉireann, Gaillimh FINANCIAL POLICY & PROCEDURES MANUAL TRAVEL AND SUBSISTENCE Subsistence rates for international travel NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. APPENDIX C Ollscoil na hÉireann, Gaillimh FINANCIAL POLICY & PROCEDURES MANUAL TRAVEL AND SUBSISTENCE Reimbursement of Expenses to job applicant/candidates, invited to interview by the HR Office Except in exceptional circumstances (e.g. external funding source) candidates may only claim expenses up to the following limits. Posts Advertised Nationally (candidates travelling from within Ireland) Actual cost of public transport/petrol costs, plus one night bed and breakfast allowance, to a maximum of €150. Posts Advertised Internationally (candidates travelling from outside Ireland) Cost of return flight for the candidate plus one night (or two nights if essentially required) bed and breakfast accommodation, up to a maximum of €600. For long distance travel from Europe or USA, upper limit may be higher, to a maximum of €1,200 at the discretion of the Director for Human Resources. Candidates for certain senior positions may claim actual costs in excess of the above maxima if funded from an external source which specifically permits actual cost reimbursement. If actual cost reimbursement is to be made the job applicant must obtain written confirmation from the Director of Human Resources in advance of the costs being incurred. EXPENSES WILL NORMALLY BE REFUNDED BY WAY OF EURO CHEQUE PAYMENT. RECEIPTS MUST BE SUBMITTED IN RESPECT OF COSTS CLAIMED. NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. APPENDIX D Lifeline Plus – Emergency Medical Assistance, Travel Advice and Added Value Services PERSONAL ACCIDENT & BUSINESS TRAVEL POLICY INSURED: NATIONAL UNIVERSITY OF IRELAND, GALWAY NEWCASTLE ROAD, GALWAY Business Description: National University st th Period of Cover: 1 October 2009 to 30 September 2010. Insured Persons: All directors, employees and other persons engaged on the business of NUI, Galway, including spouses/partners whilst accompanying them, up to age 75 years. Employee: Any person under a contract of service or apprenticeship with NUI, Galway. Business Trip: Any trip on the business of NUI, Galway, which commences during the period of insurance and is scheduled to last for a maximum duration of 12 months. Non-business activities are covered when incidental to a business trip. Insurer: AIG Europe Ltd. Policy Number: HGT 63867 Jurisdiction: Governed by the laws of the Republic of Ireland. Operative Time: At any time – 24 hours. Emergency Assistance: Phone +44 208 762 8514 In respect of Medical Rescue and Assistance. Pre trip Planning Advice: www.aigassist.ie Medical Second Opinion: Phone +44 207 486 2300 Business Travel Outside Ireland: While on a business trip outside the Republic of Ireland, cover starting from the time of leaving place of residency or place of work in the Republic of Ireland, whichever is last, until return to place of residence or place of work in the Republic of Ireland, whichever is first. Business Travel In Ireland: Whilst on a business trip in the Republic of Ireland, involving an overnight stay, on a flight in an aircraft, cover starting from the time of leaving place of residence or place of work whichever is last, until return to place of residence or place of work, whichever is first. NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. -2- SCHEDULE OF BENEFITS Medical Expenses: If an insured person is injured or becomes ill during the Operative Time, the Company will reimburse the University or the Insured Person for Medical & Emergency travel expenses, reasonably and necessarily incurred as a direct result, outside the Republic of Ireland for up to two years from the date of injury or illness - unlimited. Emergency Helpline and Assistance: + 44 208 762 8514 (24 hours) Rescue Expenses: The unlimited cost of transportation by any suitable means to an appropriate medical facility or to the Insured Persons home in the Republic of Ireland. The costs of funeral expenses are covered up to a maximum of €7,000. Legal Expenses: The Company will pay to an Insured Person up to €70,000 for Legal Expenses incurred by or on behalf of the Insured Person in pursuit of a claim for damages and/or compensation against a third party who has caused bodily injury to, or death or illness of, that Insured Person by an accident. Personal Liability: Legal liability incurred during an insured trip as a result of :- a. bodily injury, sickness or disease of any person, b. accidental loss or damage to the property of any person. Up to €2,500,000 aggregate limit for all losses occurring during each period of insurance. Personal Property: If an Insured Person loses, has stolen or damages personal property, the Company will indemnify the Insured Person for the cost of replacement or repair up to €7,500. Temporarily lost for more than 4 hours, the Company will reimburse up to €1,500 towards the cost of buying essential and reasonable replacement items. Such amount will be deducted from any permanent loss. Travel Documents up to €2,000. NUI, Galway Financial Policy & Procedures – Travel & Subsistence, cont. -3- Money: Loss or Theft of money, or financial loss suffered as a result of fraudulent use of credit, debit or charge cards, up to €2,000. Cancellation, Curtailment, Travel Disruption, Replacement And Travel Delay: If an insured journey has to be cancelled, cut short or altered as a direct result of any cause outside the Insured or Insured Persons control, up to €10,000. Travel delay €75 per hour, max €450. Hijack: The unlawful seizure of, or wrongful taking control of, an aircraft, ship or train in which the Insured Person is travelling. The Company will pay €400 for each complete day up to a maximum of €20,000. Aircraft Accumulation Limit: Scheduled aircraft €2,000,000. Helicopter & non-scheduled flights Limit: Any One Accident Limit: €1,000,000. Personal Accident: 1.Death: €100,000 2.Loss of eye(s) or Limb(s) €100,000 3.Loss of Speech €100,000 4.Loss of Hearing:- In both ears: €100,000 In one ear: € 25,000 5.Permanent Total Disablement: €100,000 6.Temporary Total Disablement: €500 per week (deferment period of 14 days). Medical Expenses incurred in connection with a valid claim under 1-6 above, up to maximum of €20,000 per person. War Risks Exclusion: The Company will not be liable for any claim Arising out of war or civil war in the Republic of Ireland and/or permanent country of residence, or any of the following countries:- Iraq, Afghanistan, North Korea, Somalia and Chechnya. Policy Excess: €250.00 each loss. The above is a summary of cover and subject to policy terms and conditions. Last updated; 23 October 2009.
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