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University of
Surrey
SCHOOL OF HUMAN SCIENCES
FINANCE HANDBOOK
Department of Economics
Department of Psychology
Department of Sociology
Digital World Research Centre (DWRC)
Institute of Advanced Studies (IAS)
Autumn 2006
SCHOOL OF HUMAN SCIENCES
The Aim of this Finance Handbook is to give a brief finance overview of the
University Finance Expenses and Benefits Procedure Manual (UFE&BPM) and to
answer questions frequently asked by members of the School. The Handbook also
gives general guidelines on financial procedures currently in place.
Introduction
The information and procedural instructions contained in the University Finance
Expenses & Benefits Procedure Manual (see UniSlife Finance webpage) are for the
guidance of staff and students of all schools/units and intended to benefit both the
staff and the University by introducing simplified claims which will avoid Income
Tax and National Insurance (NIC) complications. The policies have been prepared in
the light of legislation and regulations in force at 6 April 2000 and updated for
subsequent changes in legislation, and the guidance on their tax or NIC treatment has
been agreed by the Inland Revenue and Contributions Agency. Provided expenses
claims have been completed strictly in accordance with the terms of this manual,
unless otherwise stated, no additional Income Tax or NIC liabilities will arise for
either the staff or the University and staff need not report details in their tax returns..
All funds held and disbursed by the University, whatever their source, are subject to
the procedures and regulations as contained in the Financial Regulations and this
manual and in any other instructions issued by the Director of Finance.
In the event that an expense or benefit claim on the University is contemplated in
respect of any item not included in the manual, or a member of staff has a query
relating to the payment of expenses under this policy, the matter must be referred in
the first instance to the School Finance Manger. The University discusses such
issues on a regular basis with the Inland Revenue and to avoid any confusion
under no circumstances should a member of staff enter into correspondence
with the Inland Revenue regarding University policy without such consultation.
Failure to comply with the procedures and instructions in this manual could give rise
to tax and interest penalties for both the University and the individual. The University
reserves the right to amend policies at any time, through established procedures.
Expense Reimbursement Procedure
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's
business, and which are in excess of those he or she 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 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. The
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University reserves the right to refuse reimbursement for any claim which does
not meet the requirements contained in the Expenses & Benefits manual.
Reimbursement of Expenses incurred on behalf of the University can be recovered
by using the following expense forms 1) Pink AP-001 (staff), 2)Grey AP-002
(students/visitors) or 3) Lilac AP-003 (professional training). On-Line Forms can be
obtained from the UniSlife Finance Online forms page. All Claims must be
supported by original receipts. . Photocopies or credit card receipts are not acceptable.
The declaration on the expenses claim form must be signed by the claimant and the
form must be authorised by the Finance Manager.
It should be noted that the purchase of items of minor equipment, etc. should be made
via the University purchase order system and not by way of an expenses claim form.
Departmental Petty Cash floats are to be used only for small items of departmental
expenditure.
Foreign Currencies
Where expenses are incurred in foreign currencies, the reimbursement will be made
in £ sterling. The rate of exchange must be indicated on the claim form and should be
the rate actually applied on the relevant conversion as evidenced by a bank receipt or
credit card statement attached to the claim. Where this is not available then evidence
of the exchange rate obtained must be provided from an external source. The bank’s
commission can be claimed as a separate expense.
Authorisation of Expense Claims
Expense claims must be approved & authorised by School authorised personnel.
The School authorised signatory shall only certify a claim if he or she is satisfied that
the amount claimed is correctly due, has not previously been paid.
Self-authorised claims will not be accepted for payment
Advances
Advances against proposed expenses may be arranged
(a) Any advance will be limited to the anticipated expenditure and must be
authorised in accordance with the authorisation procedures described above
(b) An advance for personal expenses must be cleared by submission of an
expense claim form as soon as possible and, in any event, not later than one
month after the date the expenditure was incurred.
(c) The University reserves the right to recover any uncleared advances from
any moneys owed to the staff.
A new advance will not be issued if an outstanding advance exists.
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Expenses
General Principles
All staff is reminded of the need to ensure economy and cost-effectiveness in the
manner in which expenses are incurred.
All claims must be supported by the appropriate receipts.
For the purposes of determining the extent to which journeys may be regarded as
business journeys the following rules apply:
a) Staff normally and regularly work at a University location but occasionally
travel to other Universities, offices, sites, clients etc. That regular workplace is
regarded as the permanent workplace.
b) No journeys between home and the permanent workplace can be claimed.
c) Only journeys which staff is necessarily obliged to incur in travelling in the
performance of their duties can be claimed
d) Claims can be made to or from the member of staff's home if that is where
the business journey begins or ends but if the journey is made via the regular
workplace then the claims should be made from there.
Travel
Business mileage
In private vehicle
.
University Current Mileage Rates
UniS Staff Mileage Rate
Up to 10,000 miles per tax year 40.0p per mile
Over 10,000 miles 25.0p per mile
Motorcycle 24.0p per mile
Cycle 20.0p per mile
Interview Candidate 13.3p per mile
Allowance per passenger carried 5.0p per mile
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In University Car
Any vehicle 11.0p per mile
Rates for EIHMS staff transferred under TUPE
Standard User Up to 3500 miles Over 3500 miles
Up to 1000cc 32.1p per mile 14.1p per mile
1001 to 1500cc 39.8p per mile 15.5p per mile
Over 1501cc 49.3p per mile 17.9p per mile
Regular User Up to 9000 miles Over 9000 miles
Up to 1000cc 24.2p per mile 14.1p per mile
1001 to 1500cc 29.0p per mile 15.5p per mile
Over 1501cc 35.3p per mile 17.9p per mile
Plus Regular User Lump Sum
Up to 1000cc £42.33 per month
1001 to 1500cc £52.17 per month
Over 1501cc £63.33 per month
Public Transport rate 23.0p per mile
Business Mileage - Private Car
When the use of a private car is the most cost effective means of transport having
taken into account the cost of travelling on public transport and of the best use of staff
member’s time, the expenses incurred whilst on University business will be
reimbursed at the current university rates. Staff are encouraged to share car journeys
for business where this is practicable and a passenger allowance may be claimed for
each member of staff carried as a passenger for whom the journey is also business
travel. Staff must be reminded to check with their insurance company before claiming
the passenger rate to ensure that by doing so they will not invalidate their policy.
Staff who use their private car on University business must also ensure that they have
insurance cover for business use. For example, a member of staff’s personal insurance
policy should provide cover for the use of the vehicle in connection with their "trade
or profession" and, where equipment is to be carried, this activity must also be
covered under the terms of their policies.
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Staff authorised to use their own cars on University business should make claims in
accordance with the procedure described below.
Full details of the journey, including date, reason for journey, starting point,
destinations, should be shown on the expenses claim form. Business miles to be
claimed must be entered and the expenses claimed shown in the appropriate columns.
Where public transport or a hired car would have provided a cost effective (including
the use of staff time) alternative but the member of staff chooses to take their car
instead then the amount reimbursed will be equal to the least expensive of the two
alternatives.
Subsistence
Staff who are necessarily away from their normal place of employment, home or
other University locations on University business for more than 4 hours over a
recognised meal time are entitled to claim for the costs incurred in purchasing meals.
Meal subsistence levels whilst on business in the UK:
Maximum acceptable levels of reimbursement supported by receipts
Breakfast £6.50
Lunch £10.00
£20.00 - may include a glass of wine or
Dinner
beer with the meal
Total for period of absence covering 24 hours: £36.50
Meals purchased whilst on business overseas must be claimed in accordance with
British Council recommended rates for subsistence for the country being visited. The
relevant section of their website can be found at the British Council website and this
shows the rates along with a currency converter. Staff travelling overseas should
check this and confirm the level of reimbursement with their Financial Administrator
prior to travelling. In some circumstances it may be appropriate for meals to be taken
in the hotel, particularly on overseas trips. It is therefore recognised that discretion
may be exercised by the Head of School/Unit as to the level of reimbursement that
arises.
Car Hire
Before booking car hire consider if that will be the best mode of transport for your
particular journey. All car hire is to be arranged through the University Framework
Agreement with Enterprise Rent-A-Car. They can be contacted by telephone on:
01483 533433.
Enterprise Rent-A-Car
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This contract is primarily aimed at those staff who travel on University business and for
whom travel by car is the most economically advantageous method. This contract
provides a more cost effective alternative to using private cars and avoids the
depreciation impact of adding mileage to those vehicles.
Enterprise Rent-A-Car, and the Procurement & Contracts web-site contains all of the
information necessary to make the bookings.
Visit for further information.
The key points are: -
A more cost effective method of travel for journeys over 57 miles per day
Vehicle delivery and collection from: -
Enterprise offices.
The University.
Drivers home or other address.
Alternatively drivers can be collected from the University and taken to
Enterprise's offices.
Simple booking method via your Local Buyer.
Insurance is to be covered under the University's insurance. It is therefore important
that all driver's complete a Driver's Declaration Form (also on the P&C web site),
confirming that they meet our insurers requirements.
University insurance is only available to University employees. Arrangements can be
made for non employees to drive by requesting insurance cover from Enterprise at an
additional cost.
HOW TO BOOK
Request for Order Form from Enterprise
Only drivers over 21 may hire a vehicle under this agreement
Anyone wishing to hire a vehicle for use on University business should in the first
instance complete a Request for Order Form detailing in particular: -
The driver’s name
Date of Hire (from / to)
Vehicle type required
Delivery & collection requirements
You will need to complete the Request to Raise an Order form and once the University
Purchase order has been completed you will need to forward to Enterprise the completed
Booking Form – this will give the University Purchase Order
Enterprise will confirm the booking.
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Driver Declaration Form
All vehicles on hire, for the purposes of University business, are insured under the
University’s insurance policy.
To ensure cover, anyone wishing to hire a vehicle must first have completed a Driver’s
Declaration Form confirming their eligibility for insurance cover.
Anyone not completing this form may not be covered under the University’s insurance.
Delivery & Collection
Vehicles may be specified for delivery to and collection from: -
Enterprise rent-a-car premises
University premises
Driver’s home or other premises
In the case of delivery /collection to or from University premises, normal car parking
restrictions will apply and it is the hirers responsibility to ensure that procedures are
complied with.
Fuel
All vehicles are delivered with a full tank of fuel. It is the driver’s responsibility to
ensure that the vehicle is returned with a full tank. Failure to do so will result in a charge
for fuel at premium rates.
Ordering arrangements
All Hire vehicles will be ordered via a purchase order duly authorised by a School
authorised signatory.
Delivery and collection of vehicles, to the business premises or any other premises
specified, will be agreed at the time of ordering.
Delivery & collection
The Supplier shall deliver the vehicle to the address specified, by the hirer, at the time
the order is placed.
Home deliveries and collections will in some cases be required. Where home deliveries /
collections are requested these will be provided at no extra charge, provided the delivery
/ collection address is within a twenty-mile radius of the supplier’s nearest depot.
In those cases where a home delivery and collection has been agreed the Supplier should
also confirm with the hirer at the time of booking that there are no parking restrictions at
the prescribed address. Enterprise will agree with you a delivery and collection point.
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No vehicle should be left in a restricted area or in an unsafe position. The University of
Surrey will accept no responsibility whatsoever, for fines where this clause has not been
adhered to.
Procedure in case of a motor incident
Hire vehicles will be supplied under the University of Surrey’s insurance policy. In the
event of an accident the member of staff at the institution will be required to report the
incident in accordance with the University of Surrey’s policy.
In the event that a vehicle is returned damaged to the Supplier, the Supplier will be
required to notify the University of Surrey in writing, within three working days of the
end of the hire period. Failure to do so will result in the University of Surrey’s accepting
no liability whatsoever for any damage.
Where a vehicle is delivered to the hirer damaged it will be the responsibility of the
Hirer to notify the Supplier of the damage before the vehicle is used. The Hirer will only
use the vehicle if it is in a roadworthy condition despite the damage.
Hire period
The hire period shall be a 24-hour cycle, commencing from the time the vehicle is
required as specified in the order. Vehicles which are returned later than twenty four
hours after the commencement of the hire period will incur no extra charge provided the
vehicle is no more than one hour late.
Where an early start is required by the hirer which results in an early delivery of the
vehicle by the supplier the 24 hire period will commence at the time stipulated by the
hirer on the order. Early delivery requests shall not incur additional charges. This
process must specifically include early Monday morning starts even if this necessitates
delivery over the weekend.
RESPONSE TIMES
Delivery
A minimum of 24 hours notice when placing an order.
Collection
All vehicles will be collected within a maximum of 24 hours after the hire period has
ended.
Cancellation
It will, on occasion be necessary to cancel particular orders due to changes to plans.
Provided such cancellations are notified to the company before the vehicle has been
dispatched to the required location there shall be no charge to the University of Surrey.
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Vehicle Availability
In the event that the Supplier is unable to supply the category of vehicle requested, the
Supplier will normally be expected to upgrade the vehicle supplied, at no additional cost,
to the University of Surrey.
INSURANCE
All vehicles hired will be covered by the University of Surrey’s own insurance policy .
For each day of hire a charge of £5.25 (inclusive of Insurance Premium Tax) will be
levied on the hirer..
ALL DRIVERS MUST COMPLETE A DRIVER DECLARATION FORM TO BE
HELD BY HIS / HER SCHOOL OR DEPARTMENT PRIOR TO THE HIRE OF
ANY VEHICLE
Fuel
Vehicles will be delivered full of fuel and users must return vehicles with a full tank.
Car parking
Parking fines or road offences: costs will be the responsibility of the driver of the vehicle.
An administrative charge may be levied in addition to the cost of the resultant fine.
Rail Fares
All staff should ensure that the most economical class of travel is used. In general this
will be a standard class period return although staff are expected to investigate the
possibility that day return tickets or ‘savers’ may be available at lower cost.
Air fares
Staff who need to travel by air should travel tourist or economy class, taking
advantage, wherever possible, of any reduced rates such as APEX. All air fares to the
value of £100 or over must be arranged through the University Framework
Agreement with Fleet Travel on 01483 533433. For booking procedures please see
the School Research Handbook or contact Matt Charlton , School Office Ext 9646.
All agreed rail/air travel less than £100 can be booked by the individual and
recovered via the normal expenses form.
Should any staff particularly need to travel First, Business class or equivalent then the
following reasons will be considered acceptable providing that authority is obtained
in advance of the journey/event from the Head of School/Unit.
(a) The length of the journey and its timing in relation to business meetings,
presentations, etc. merit the need for sleep and/or work on the flight.
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(b) The member of staff is required by the University or other sponsoring
organisation to travel with someone from another institution who is travelling
business class or equivalent.
(c) The funding sponsor for the work being undertaken specifically allows
business class travel and will refund the full cost without the requirement of
subsidy from any other aspect of the project, i.e. it was included in the project
costing.
The explanation will be required in writing when submitting the claim. Authorisation
for Heads of Schools/Units wishing to travel by Business class or equivalent should
be obtained in advance from the Director of Finance where one of the above reasons
applies. In any other circumstances the prior approval of the Vice-Chancellor must be
sought. See above for supporting receipt requirements. We would point out that any
personal travel where it is necessary for a husband/wife to accompany a member of
staff that the booking can be arranged through Fleet Street Travel but any personal
booking will carry a £25 surcharge. All costs relating to private travel relating to the
additional person will not be met by the University.
Where staff may wish to extend business visits by incorporating annual leave, the
University will reimburse their expenses up to the costs which would have been
incurred for the business visit alone. This should be demonstrated by providing a
written estimate from one of the University’s preferred suppliers which should be
attached to the expenses claim form along with a record clearly differentiating
between the business and the leave elements of the trip. Should this constitute a
taxable benefit then this will be declared by the University.
"Trading down" of travel tickets, i.e. travelling by a lower class in order to claim an
extra ticket for a guest of the member of staff, will not be permitted.
Taxis
The University will reimburse the cost of taxi fares incurred whilst travelling on
University business, where this is necessary and approved by the School. Receipts
must be obtained and attached to expenses claim forms.
External Examiners, Assessors and Visiting Lecturers
External examiners and assessors, and visiting lecturers who are appointed by the
University may claim reasonable travelling costs within the University rates. All
receipts must be provided and all claims will be subject to authorisation by the
relevant budget holder. Any travel costs associated with journeys between home and
the University are liable to be subject to tax and NIC.
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External members of University Committees
External members of University Committees may claim reasonable travelling costs
within the University rates. All receipts must be provided and all claims will be
subject to authorisation by the relevant budget holder.
No tax or NIC liability arises in respect of travel expenses claimed under the above
rules, except as mentioned in paragraphs 215 and 216 of the UFE&BPM.
Entertainment
Entertaining University visitors
Maximum acceptable levels of reimbursement supported by receipts
Lunch Up to £22.50 per head including drinks and gratuities
Dinner Up to £35.00 per head including drinks and gratuities
Members of staff will be reimbursed reasonable entertaining costs for themselves and
guests on production of receipts, where the client, sponsor, student or other visitor is
present for a professional purpose and their attendance is judged likely to be
beneficial to the University. The number of internal members of staff who are
included in providing hospitality to third parties needs to be considered with regard to
the nature of the visitor and the purpose of the visit. The ratio will normally be
expected to be one member of staff to one visitor. However on an exceptional basis
and where there is a clear business need there may be no more than three staff to
one visitor for entertainment on campus and no more than two staff for each
visitor entertained off campus.. All claims must be supported with receipts.
The following information must be shown on the expense claim form:
(a) the name(s) of attendees:
(b) the organisation which they represent: and
(c) the purpose of the entertainment (for example, ‘negotiation of
contract’, etc.).
Where guests are entertained at lunchtime, the University's restaurant/catering
facilities should normally be used, and the host staff must enter the details as at (a),
(b) and (c) above on their expense claim form/internal requisition.
Only those staff who can have a valid input to the business discussion may take part
in the entertaining. Acceptable levels of entertaining expenditure are shown in
UFE&BPM. Where it is expected that expenditure over and above these levels will
occur, prior authority should be obtained from the head of school/unit manager.
Should any unapproved, excess expenditure be incurred the University may require
the additional costs to be funded by contributions from those attending.
It is stressed that no individual can expect reimbursement of entertaining expenditure
unless the above guidelines are followed and the University reserves the right to
refuse reimbursement where the expenditure fails to meet the criteria set out above.
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No claims should be submitted for reimbursement nor University payment certified
for the costs of any other parties, lunches or social occasions nor for the regular
supply of tea and coffee. These should be funded by the participants.
The amount claimed should be entered in the entertainment column on the expenses
claim form. This will also apply to costs such as taxi fares to take guests to/from a
restaurant where this has been agreed. This cost should be shown as entertainment
and not as travel expenses.
.No tax or NIC liability will arise to staff in respect of entertainment expenses
claimed in accordance with these rules.
Other Expenses
Personal Membership Subscriptions
The University may pay on behalf of, or reimburse to staff, the cost of any personal
membership or annual subscriptions in respect of societies, professional bodies or
other organisations where membership is required by the University for the
furtherance of its business. Such payments must be authorised in advance by the Head
of School/unit manager. Payment or reimbursement by the University of personal
subscriptions is a benefit which may be liable for tax and National Insurance
deductions through the payroll. All requests for payment or reimbursement should be
sent to the Payroll Office so that the correct action can be determined. Liability for
tax or National Insurance will depend upon whether it is an approved body included
in the Inland Revenue publication ‘List 3’.
Business calls made on phones belonging to staff
Staff who are required to make business calls using their own home or mobile phone
may claim reimbursement of such call costs by entering the amount to be claimed on
the expenses claim form and attaching a copy of the original phone bill. The
University will not bear the cost of any part of the rental of a phone (except as in
UFE&BPM) nor of any private calls.
If an itemised bill cannot be provided then staff must maintain a log of all business
calls made showing the name and telephone number of the person called, and the
duration of the call. This should be attached to the claim and the University will make
periodic checks to verify the business costs, where itemised bills have not been
provided.
No liability to tax or NIC arises in respect of expenses claimed in accordance with
these rules.
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Private use of University Phones
The University recognises that there may be occasions when staff are required to
make personal phone calls whilst at work. When necessary personal calls may be
made to UK phone numbers and should be kept as brief as possible.. Where this is
granted departments must be reimbursed for the cost of the calls. In these cases the
phone user must either request an account code so that personal calls appear on a
separate report or else the department may request an itemised bill. There will be a
central administrative charge of £1 per report and departments may charge an
additional administrative fee to cover the cost of handling the repayment. See the
University's Telephone Handbook and Directory (available from school and
departmental telephone representatives) for the standard BT rates to apply when
calculating the cost of personal calls made to UK numbers. The minimum charge for
a call is 5p at all times.
There is no requirement for staff who are provided with a mobile phone to pay for
private calls made at no cost as part of any inclusive airtime on the bill unless this
means a charge is made for some business calls which would otherwise have been
included in the free airtime. However, if the mobile phone is on a tariff which does
not include any free airtime, reimbursement should be made in respect of any
personal calls.
Staff away from home on business may claim the cost of one short phone call home
per week providing the call is to a UK subscriber.
The University will not reimburse staff for hiring, leasing or purchasing mobile
phones of their own. The University will meet the costs of business calls incurred by
staff using such equipment as described in (UFE&BPM )
Out of Pocket Expenses
The University 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,
gratuities and telephone calls 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. The maximum level of allowable expenditure is:
Maximum acceptable level of reimbursement
Up to £5 per day unreceipted, itemised expenses whilst travelling in the UK
Up to £10 per day unreceipted, itemised expenses whilst travelling outside the UK
Parking or speeding fines incurred whilst on University business will not qualify for
reimbursement neither will fines incurred as a result of prosecution for using a hand-
held mobile phone whilst driving on University business. It should be noted that any
type of personal liability incurred whilst on University business is the responsibility
of the member of staff and the University will not reimburse any fines or costs and
will not participate in any litigation or recovery cases.
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No reimbursement will be made for the purchase of alcoholic beverages except for a
glass of wine or beer with the evening meal.
The University will only reimburse actual expenditure supported by receipts where
the costs incurred are reasonable up to the maximum rates.
From time to time it may be necessary for members of staff to conduct meetings over
meal times where this is conducive to the official work of the University and the
meeting cannot be arranged at any other time during normal working hours. The cost
of light refreshments may be claimed under such circumstances but need to be
reasonable with regard to both frequency and cost and must not include alcoholic
beverages. The purpose of the occasion and those attending should be stated on the
claim form or internal requisition and evidence of the issues discussed must be
retained in the form of Agendas or Minutes. Tea and coffee for formal meetings may
be charged to University funds.
No tax or NIC liability arises in respect of the above expenses claimed in accordance
with these rules.
Hotel Accommodation
Hotel accommodation will generally be of 3 star equivalent. Rooms will be for single
occupancy. The University will only pay for the cost of the room, the reasonable cost
of an evening meal and breakfast. Where meals are not taken in the hotel, separate
restaurant receipts should be obtained and claimed. It is emphasised that the
University will only bear the costs of accommodation required for business purposes.
The costs of any extensions to a stay for personal reasons or accommodation provided
for a spouse/partner or family (subject to the exceptions noted in the UFE&BPM will
not be met by the University.
Members of staff should note that items of a personal nature, such as alcoholic drinks
at the bar and minibars in hotels, video hire etc. will not be reimbursed by the
University. Where these are included in the bill, the costs should be deducted by the
claimant prior to the submission of the bill for reimbursement. The University will
accept the cost of one short telephone call home per week provided the call is to a UK
subscriber. The cost of newspapers will also not be reimbursed by the University.
Where members of staff travelling on University business choose to stay overnight
with friends instead of in a hotel an allowance may be claimed to cover a contribution
towards the costs incurred by the friends in providing board and lodging. The
contribution may take the form of a gift or restaurant meal but in whatever form
claims must be accompanied by receipts, or where this is not possible, then by an
itemised account of what is being claimed. This allowance is in lieu of costs for hotel
accommodation, breakfast and evening meal which would normally be claimed. No
other expenses should be claimed in respect of these items.
No tax or NIC liability arises in respect of hotel costs claimed under these rules.
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Staying with friends allowance
Maximum acceptable level of reimbursement
£25 per night in lieu of hotel accommodation, breakfast and dinner
Bed and Breakfast provided for visitors
Business associates, people attending for interviews, etc. who are visiting the
University may receive reimbursement of their travel costs, usually public transport
fares, and if an overnight stay is required, modest hotel expenses. These should be
claimed in accordance with the guidelines in this manual. However occasionally, staff
of the University are required to accommodate such guests in their own homes
instead.
Bed/breakfast/dinner provided for University visitors
Maximum acceptable level of reimbursement
£25 per night for providing bed, breakfast and dinner
£15 per night for providing bed and breakfast
£10 for providing dinner
Conferences
The University will pay for members of staff to attend conferences or trade
conventions in the course of their duties for the University. This attendance, and the
level of financial support, should be approved by School/Dept before arrangements
are made..
Members of staff should note that any additional costs, such as the provision of
hospitality for business guests etc., should be claimed using the normal expense claim
procedures referred to in this manual.
Expenses when accompanied by spouse/partner
Travel when accompanied by spouse/partner
Where a member of staff is required by the University to travel on business, either in the
UK or abroad, the University will normally only consider paying for a spouse/partner to
travel where:
(a) there is an express, and unsolicited, invitation to the spouse/partner as well as the
member of staff, and
(b) there is an explicit role for the spouse/partner to exercise in the course of the visit,
and
(c) the visit is an official one made on behalf of the University as a corporate entity
and not for personal career development.
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Volunteers for participation in research projects
Payment for participation in research projects as a volunteer or human guinea-pig is
treated in a different way for staff and for others.
Staff
Payment must be made via the payroll and is subject to normal tax/NIC’s. Request to
pay is made on the PAY001 Overtime/Extra Payment form. The sum will need to be
grossed up if a net figure has been agreed. Under no circumstances can payment be
made in any other way.
Students and volunteers from outside the University
Detailed records are required to be maintained to account for the purpose and
distribution of funds. This is required for both Inland Revenue and audit purposes.
Payment may be made by cash, if preferred, up to a maximum of £50 per person in
any one week. The following procedure is recommended as a suitable example where
the collective payment being made to volunteers in cash is under £500 in total. It may
be adapted to meet individual school’s requirements but the basic information should
be included. (Where payments are being made in excess of these figures then they
should be made by cheque or BACS payment by submitting payment certifications
for each individual to Accounts Payable in the normal way).
1) Project leader ( PL ) places request to Financial Administrator ( FA )
for cash float to pay batch of volunteers.
2) Cash is collected either by PL or FA. If FA then the PL must sign for
its receipt when handed to him/her. It is then his/her responsibility and
he/she must account for the expenditure or return of the sum.
3) When the cash is paid out then each volunteer must acknowledge
receipt of the sum. The form of receipt must show their name, NI number
and/or address, name of project and its costcode, sum received, date and
their signature.
5) These receipts plus any unused cash should be returned to the FA who
can then complete the reconciliation and ensure that all funds are
accounted for.
Students working within the School
If students are required to work in schools/units in any other ad-hoc or temporary
capacity, whether during semesters or holidays, then they should be recruited via
Kelly’s and this should be organised through the School HR Manager prior to any
work taking place.
Finance Department - Update September 2006.
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Frequently Asked Questions
Travel Insurance
All University staff and students who travel overseas on University business are
automatically covered by the University Insurance Scheme. Travel Cards which give
useful contact numbers in case of emergency are available from the School Secretary
in the School Office, Room 04AD04. Travel cards should be collected prior to travel
and returned immediately afterwards.
Purchase of External Goods and Services
All agreed items to be purchased from an external organisation must have a
supporting purchase order. No goods should be ordered over the telephone. This
includes all equipment, handbooks, printing, advertising, etc. All members of staff
must follow the School procedure and complete the request to raise an order form
which is signed by their line manager and forwarded to either Matt Charlton or Carol
Lee for the Sociology Department. Once the purchase order has been raised, a copy
of the request to raise an order form will be returned to the individual giving details of
the purchase order number. This will be accompanied with the goods received form.
Once the goods have been received, it is confirmed that they are in good working
order, and it is correct that payment should be made, the goods received note should
be returned to Matt Charlton or Carol Lee who will then authorise payment of the
respective invoice.
Subscriptions
Clarification of the difference between Personal Membership Subscriptions that are
able to be processed through the University as opposed to those that are not is
detailed below:
Under the University Financial Regulations, Expense and Benefits Procedure Manual,
Personal membership subscriptions are allowable - providing the subscription is
‘required’ by the University in order for the individual to fulfil their duties. As
opposed to a Personal Membership that one chooses to be part of, for example, a
membership that one might continue even if one no longer worked at this University.
In such an instance, this would be deemed as not essential in fulfilling the role and as
such would not be paid by the University.
If on the other hand, it has been agreed with your Head of Department that the
School/Department should support a membership considered essential in order to 1)
further research, or 2) enable a course to meet set criteria, then in such instances the
procedure is exactly the same as that when ordering a piece of equipment – the
University order must be raised and the invoice processed in the normal manner.
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IRs
The way that we purchase goods and services throughout the University is with the
use of the University requisition form (IR). This form is obtainable from the School
Finance Assistant, Matthew Charlton, and for Sociology, Carol Lee.
Equipment and Software
No equipment or software is to be purchased by the individual member of staff. All
equipment such as workshop tools, batteries, tapes, computer peripherals must be
ordered by the University Purchase Order.
Expenses Forms
Online Expenses Forms are available via the UniSlife Finance webpage. Electronic
copies should be printed and submitted for authorisation. Please remember to sign
and date the form. With the introduction of Agresso Financials from 1st August 2005,
it is even more important to ensure that the coding of expenses is reflected correctly.
Therefore, the ‘Description of the Expenses’ area on the rear of the form should be
fully completed, eg if the claim is relating to a Conference:
Name of the Conference
Date of Conference
Where the Conference took place
Type of travel – rail, air, ferry, car, taxis, car hire including fuel, etc
Plus any subsistence, giving details of names if more than one person joined
in the meal.
Any other travel should clearly identify where the travel is from and to and the reason
for the travel. It is the responsibility of the claimant that he or she has correctly
completed the expenses claim and that all receipts are original. A credit card receipt
alone is not sufficient. Please note that when an expenses form is being submitted to
recover the costs of entertainment, the University require you to itemise the names of
all of those that took part. This includes the name of any external visitor together
with the name of their institution.
Travel/Subsistence Expenses
The University require you to give full details of any travel/subsistence that you are
hoping to be reimbursed for. These full details require you to advise where you are
travelling from and to, and the reason for the travel. This will also help in expediting
your claim and to ensure that it is coded to the correct budget. It will again be
necessary to show all names of people involved when claiming subsistence.
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Procurement
The School electronic request to raise an order form must be completed for any item that
you wish to purchase. The completed form should be approved by your line manager and
then submitted to either Matt Charlton or Carol Lee so that they can raise the necessary
purchase order.
It is important to remember that members of staff should not simply order goods or
services over the phone. The University purchase order must always be completed.
The University is obliged to comply with EU Procurement Legislation where a single
purchase or aggregated purchases exceed financial thresholds. As a major public
institution it is important that dealings with outside suppliers are handled in a fair open
consistent and ethical manner.
Any procurement activity which has a cost of over £5,000 and between £25,000 (in
aggregate) throughout the whole financial year must have three formal quotes unless
purchased through an agreed University Contract. Purchases of goods or services greater
than £25k must have the involvement of the Central University Procurement team.
Further information
If you have any queries relating to topics covered in this overview, please do not
hesitate to contact Mrs Carol Harris-Lees, Finance Manager for the School of Human
Sciences. Carol is located in room 03AD04, her telephone extension is: 9443, and
her email is: c.harris-lees@surrey.ac.uk.
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