University of Northumbria at Newcastle
Finance and Planning
Expenditure Policy
Version 5
1 January 2012
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Author: P.Veitch, Finance & Planning
Contents
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Introduction ………..….....…………………………………………………………….......3
1.1 Purpose and Scope....................................................................................................3
1.2 General Principles………………………………………………………………............ 3
2 Financial Authority and Approvals …………………………………………………….. 4
2.1 Delegated Financial Authority ………………………………………………………....... 4
2.2 Corporate Credit Cards ………………………………………………………………….. 4
3 Travel and Expenses Policy …………………………………………………………….
3.1 General …………………………………………………………………………………….
3.2 Use of own vehicles ……………………………………………………………………...
3.3 Home to work …………………………………………………………………………….
3.4 Authorisation to Travel ……………………………………………………...……………
3.5 Rail Travel ………………………………………………………………………………….
3.6 International Travel Schedule ……………………………………………………………
3.7 Air Travel – International …………………………………………………………………
3.8 Air Travel – UK ………………………………………………………………………….. .
3.9 Taxis ………………………………………………………………………………………..
3.10 Car Rental …………………………………………………………………………………
3.11 UK Hotel and Accommodation Costs …………………………………………………..
3.12 Meals ……………………………………………………………………………………....
3.13 Conferences ……………………………………………………………………………....
3.14 International Hotel and Accommodation Costs ……………………………………….
3.15 International Trips & Per Diem Rates ……………………………………………
3.16 Spouse/Partner Travel and Hospitality ………………………………………………....
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4 Other Expenses …………………………………………………………………………....
4.1 Purchase of low value sundry items …………………………………………………….
4.2 Subscriptions ……………………………………………………………………………...
4.3 Telephone calls …………………………………………………………………………...
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5 Expense Claims and Payment …………………………………………………………. 10
5.1 How to claim ……………………………………………………………………...……..... 10
5.2 Approval of claims ………………………………………………………………………... 11
6 Corporate Hospitality and Business Entertainment ……………………………….. 11
6.1 General Principles ………………………………………………………………………... 11
6.2 Guidelines and Rates …………………………………………………………………… 12
7 Blackberry and Mobile Phones ……………………………………………………….... 12
7.1 Provision of Devices……………………………………………………………………... 12
7.2 Telephone Calls Private Use Tariff.…………………………………………………… 13
8 Corporate Gifts and Other Inducements ……………………………………………… 14
8.1 General Principles ………………………………………………………….…………….. 14
8.2 Approval …………………………………………………………………………..……….. 14
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University Taxis Account ………………………………………………………………… 14
10 Internal Trading ………………………………………………………………………….... 15
11 Staff Meetings, Away Days, Retirement and Ad Hoc Celebrations ………………. 15
11.1 Staff Meetings………………………………………………………………...................... 15
11.2 Staff Away Days ………………………………………………………………................. 15
11.3 Retirement, Leaving Parties and Personal Gifts ………………………………………. 16
11.4 Christmas Parties ……………………………………………………………………….... 16
11.5 Other Ad Hoc Celebrations ………………………………………………………………. 16
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Author: P.Veitch, Finance & Planning
Expenditure Policy
1
Introduction
1.1 Purpose and Scope
This procedure provides guidance to University staff on: financial authority and
approvals; reimbursement of travel, subsistence or other expenses incurred in
connection with University business: the receipt and provision of business and
corporate hospitality; the use of Blackberry and mobile telephones, and other nonpay expenditures incurred in connection with University business.
The policy is issued under the authority of the Northumbria University Financial
Regulations and has been approved by the Board of Governors. It applies to all
employees, students and to any other person responsible for expenditure on behalf
of Northumbria University.
The Finance Director is responsible for the implementation of this policy and will
arbitrate in any cases of dispute.
1.2
General Principles
The University is committed to the ‘Nolan’ principles: selflessness, integrity,
objectivity, accountability, openness, honesty and leadership.
Effective budgetary control is the responsibility of senior managers across
Northumbria University. Deans and Service Directors will ensure that expenditure
under their control achieves value for money, is necessary to meet the objectives of
the Corporate Strategy, and is within the agreed financial budget.
It is the responsibility of every claimant and authorised signatory to ensure that
University expenditure is necessary, appropriate and proportionate to the activities
for which the funding is designated.
This Expenditure Policy will apply irrespective of the source of funding. The
University will withhold payment of any expenses not in accordance with this Policy.
It will seek reimbursement of any expenses which have been paid but which were
invalid.
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Author: P.Veitch, Finance & Planning
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Financial Authority and Approvals
2.1
Delegated Financial Authority
In order to maintain accountability and transparency, all expenditure should be
reviewed, approved and authorised in accordance with the following thresholds:

For expenditure up to £25,000 including VAT, Principal Budget Holders (eg.
Deans and Service Directors) have delegated responsibility. They may also
nominate one additional signatory to cover for their absence through annual
leave, working off campus, travelling overseas and so on.

For expenditure up to £10,000 including VAT, Deans and Service
Directors may nominate one additional senior signatory (Deputy
Director, Associate Dean level etc).

For expenditure up to £1,000 including VAT, Deans and Service Directors
may delegate responsibility to any nominee.
In accordance with the Financial Regulations, a full list of approved signatories will
be maintained by the Finance and Planning Department and will be reviewed
annually. Any changes between the annual reviews should be notified to the Finance
Director by the Principal Budget Holder.
2.2 Corporate Credit Cards
The University operates a Corporate Credit Card Scheme. This scheme is restricted
to members of the University’s Senior Management Group, Service Directors and
regular international travellers. The Company Barclaycard should be used wholly,
exclusively and necessarily in the performance of the duties of employment.
All transactions should be substantiated with receipts. The University reserves the
right to seek reimbursement for any item of unreceipted expenditure.
Where accommodation costs are paid using a Corporate Credit Card, authorisers
are required to assess whether such claims are reasonable.
The card user should send a personal cheque to cover personal items with the
completed reconciliation form. Cash withdrawals will not be allowed on the card.
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Travel and Expenses Policy
3.1 General
Travel should be made by the most cost-effective and environmentally responsible
means. Travel plans should assess:



Whether the journey is essential or whether alternative options – such as the
use of video conferencing - would be more appropriate;
Whether other University staff are travelling to the same destination on the
same dates;
Cost;
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Author: P.Veitch, Finance & Planning



Time and duration of complete journeys;
Requirement for flexibility within the itinerary;
Carbon management.
Bookings should be made as far in advance as possible. Advance bookings are
significantly cheaper than purchasing nearer to the time of travel. Budget airlines
and advance purchase rail tickets provide a significant opportunity to reduce costs
and are strongly recommended.
Jesmond Travel Bureau has been appointed as Northumbria University’s travel
management company (TMC). It should be used to book all travel outside of the
United Kingdom and offers specialist support, especially where itineraries are
complex. For travel and accommodation within the United Kingdom the TMC can
also be used. However, the traveller may have been able to identify a cheaper
alternative. Under this Policy they have the discretion to book directly in order to
achieve cost savings.
Journeys booked by the TMC will be paid directly by the University using a purchase
order. This should show the name of the employee(s), date of journey, place visited
and the reason for the journey. Journeys not booked by the TMC should be paid for
by the traveller and reimbursed using the University expenses process.
3.2 Use of Own Vehicles
The University is committed to achieving a significant and sustained reduction in
carbon emissions. Use of private cars for long distance journeys will normally be the
highest carbon option and is discouraged.
It is recognised that use of private cars will sometimes be the most cost-effective
option for short journeys, especially when more than one person is travelling. Where
a trip exceeds 200 miles consideration must be given to the use of public transport or
car hire in order to reduce the cost to the University.
The University operates a process of self-declaration for staff using their own
vehicles on University business. Personal vehicle users are obliged under this Policy
to declare that:
1. They hold a current driving licence;
2. They have appropriate business-use insurance cover.
3. To the best of their knowledge the vehicle they will be using for work
purposes is fit for purpose, has current road tax, is properly maintained, is
in a roadworthy condition and where applicable has a current MOT
certificate.
4. They have not been advised that they are unable to drive on medical
grounds and they are not aware of any medical condition that would make
it unsafe or prevent them from driving.
Claims for mileage should provide full details of the journey including starting point,
places visited and the point at which the journey ended, and total business mileage.
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Author: P.Veitch, Finance & Planning
Mileage incurred while on University business will be reimbursed at the following
rates:
Car/Van
 first 10,000 miles per tax year
 over 10,000 miles
Motorcycle
Bicycle
40p per mile
25p per mile
24p per mile
20p per mile
The cost of toll bridges and tunnels will be reimbursed if they form part of a business
journey. Parking costs incurred in the course of travelling away from home and the
normal place of work may be claimed. The cost of parking at your normal place of
work cannot be claimed. Long term airport parking can be extremely expensive:
staff should consider using alternative options such as taxis, booking in advance or
the use off-site car parks to reduce costs. Parking fines and similar charges cannot
be reimbursed.
3.3 Home to Work
Journeys between home and your normal place of work are regarded as private
journeys and the cost of such journeys cannot be reclaimed. Journeys away from
the University on business are regarded as business journeys. Your normal place of
work is the start and finish location for travel claims except where it is more
economical for the claim to start at your home address, or where it is necessary to
travel directly from your home address (for example, to catch an early train at a local
railway station.)
3.4 Authorisation to Travel
The full cost of travel (the total aggregate cost of the journey including a best
estimate of the cost of travel, hotel, UK subsistence, overseas per diem rates and
out of pocket expenses) and a business reason should be prepared for any trip. All
travel should be reviewed, approved and authorised by the Dean or Service Director
prior to the journey commencing.
For international travel, Deans should have received authorisation from the Deputy
Vice-Chancellor (Strategic Planning) before travel occurs, and Service Directors
should be authorised by the appropriate Pro Vice-Chancellor/Finance Director to
whom they report. International travel by VCEG members will be authorised by the
VC, and that by VC by the Chair of the Board of Governors.
3.5 Rail Travel
When travelling by train, staff should avoid last-minute bookings and seek to make
travel arrangements well in advance in order to benefit from cheaper fares. They
should take advantage of all types of ‘discounted’ tickets wherever possible and
request two single tickets when this is cheaper than a return ticket. As a general rule
the more expensive the ticket the greater the flexibility it provides for the traveller.
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Author: P.Veitch, Finance & Planning
Full open tickets are the most expensive on sale. Staff should seek to reduce the
cost of travel by minimising the level of flexibility required for their journey.
All staff travelling by rail at the University’s expense should use Standard Class. The
provision of a First Class journey to travellers is permissible only in exceptional
circumstances and should be approved by a member of the Vice-Chancellor’s
Executive Group.
3.6 International Travel Schedule
Each year Schools and Services will prepare a detailed international travel schedule
and forward it to the International Office. The schedule will include details of who (to
include all travellers), what (conference, research, business development,
accreditation etc.) why (purpose of the trip and outcomes), dates and overall cost
(being the total aggregate cost of the journey including best estimate of the cost of
travel, hotel, per diem rates and out of pocket expenses). Plans will be passed to
International Office who will look to optimise and consolidate journeys by
coordinating travel wherever possible. Once agreed, the travel plan will be shared
with the TMC, who will be proactive in managing efficiently the University’s
expenditure on international travel.
3.7 Air Travel - International
International travel which is not included in the annual international travel schedule
(such as conferences, research, business development, accreditation trips) should
be considered and approved prior to the trip by the Dean or Service Director, and
notified to the International Office.
Flights lasting under five hours should be booked in Economy Class. Where
appropriate and cost-effective, flights of over five hours duration may be upgraded to
Premium Economy or Business Class. In these circumstances a clear business
case should have been made prior to authorisation.
3.8 Air Travel – UK
Air travel within the UK is discouraged except where it is less costly overall, taking
account of accommodation costs, or where it is demonstrably more convenient. If
more than one airline serves a route staff should choose the least expensive journey,
and they should retain supporting documentation regarding the selection of air travel
for audit purposes.
3.9 Taxis
The cost of taxis in the UK will be reimbursed if this is the cheapest or most
appropriate way of reaching the destination. This may be when public transport is
unavailable, early in the morning or late in the evening, or where public transport
would add significantly to the journey time. A late night taxi journey home is
permitted when staff are required to work after 9pm and it would be unreasonable to
expect the use of public transport.
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Author: P.Veitch, Finance & Planning
Only costs for journeys deemed wholly, exclusively and necessarily incurred in the
performance of duties of employment will be reimbursed.
3.10 Car Rental
Hire cars should always be considered as an alternative method of transport. The
University has a car hire contract which should be used in all cases where a trip
exceeds 200 miles. Additional fuel for business journeys should be purchased by
staff and will be reimbursed on production of receipts.
3.11 UK Hotel and Accommodation Costs
Accommodation charges will be reimbursed when staff are required to be away from
home overnight on the business of the University. Hotel costs should not exceed
£150 per night in London or £100 per night elsewhere in the UK without prior
agreement of the Dean or Service Director.
Where the booking is made through the TMC, accommodation costs will be paid
directly by the University using a purchase order. This should show the name of the
employee(s), date of journey, place visited and the reason for the journey. Hotels or
accommodation not booked by the TMC should be paid for by the traveller and
reimbursed using the University expenses process.
The costs of items of a personal nature, such as alcoholic mini bar items,
newspapers or pay per view TV will not be reimbursed. Where these are included in
the bill, staff should deduct them prior to the bill being settled or when seeking
reimbursement on an expenses claim form.
The cost of all business calls will be refunded when included as identifiable items on
an accommodation receipt. The cost of internet access for University business will
be refunded.
If staff stay at a friend or relative’s house rather than a hotel, they may claim up to
£25 per night as an accommodation allowance (note this is subject to tax).
3.12 Meals
If members of staff are away from home and their normal place of work on University
business in the UK they may claim for the cost of meals. Reasonable expenditure
on meals will only be reimbursed where supported by original receipts. Any
entertainment expenses charged directly to a hotel account should also be in line
with the guidelines and rates set for hospitality and entertainment (see 6.2).
3.13
Conferences
The University may fund the costs of courses, conferences or trade conventions
which support the objectives and priorities of the Corporate Strategy and
demonstrate value for money. Attendees should receive approval from their Dean,
Service Director or member of the VCEG, and should apply first for external funds to
support attendance where these are available.
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Author: P.Veitch, Finance & Planning
3.14 International Hotel and Accommodation Costs
International hotel and accommodation charges should usually be booked as part of
the overall cost of the trip when the booking is made through the TMC. They will be
confirmed using a purchase order which should show the name of the employee(s),
date of journey, place visited and the reason for the journey.
Hotel or accommodation not booked by the TMC should be paid for by the traveller
and reimbursed using the University expenses process.
Hotels used by staff while overseas should be in a secure and safe location. It is
recognised that standards of accommodation vary greatly across the globe. The
following room rates provide an indication of the level acceptable to the University in
the most frequently visited destinations:





Kuala Lumpur
Singapore
Hong Kong
Moscow
Other major cities outside UK
£150 per night
£185 per night
£185 per night
£340 per night
£150 per night
These costs should not be exceeded without the prior agreement of the relevant line
manager (ie: Dean, Service Director or member of VCEG).
3.15 International Trips and Per Diem Rates
For all international trips the daily per diem rates are available at the following
website:
http://www.northumbria.ac.uk/sd/central/finance/fin_pol/
Note: the daily rate must not be exceeded and all advances must be reconciled
within 1 month of travel. Staff must submit an Employee Expenses Claim Form
(http://www.northumbria.ac.uk/sd/central/finance/fin_form/) to Finance & Planning
together with any unused currency. If this procedure is not adhered to the advance
will be deducted from salary.
The per diem rate paid in advance is to cover subsistence costs such as evening
meals, snacks and refreshments, taxi fares, telephone calls and access to internet
for personal use if required. Where accommodation and other expenses are claimed
for visits abroad, they should be in accordance with the rates and guidelines set out
in this policy.
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Author: P.Veitch, Finance & Planning
3.16 Spouse/Partner Travel and Hospitality
No expenses incurred by a spouse or partner accompanying a member of staff on
business travel will be reimbursed. Staff should reimburse the University for any
tickets purchased through the TMC and any other costs paid by the University for a
spouse or partner. In exceptional cases (where, for example, spouses are required
to attend official visits or events) this should be agreed by a member of the ViceChancellor’s Executive Group in consultation with the Director of Human Resources
and with due regard of the potential consequences for the University’s reputation.
Where a spouse or partner chooses for personal reasons to accompany a member
of staff on a business trip, or the business journey fits with personal plans, (for
example, a trip to London) it is not appropriate for the University to meet, offset or
subsidise any costs which relate to the spouse or partner.
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Other Expenses
4.1 Purchase of low value sundry items
The University will reimburse the cost of low value items purchased by staff on
behalf of the University where it is not possible to use a University purchase card.
Internet and telephone ordered items may be reclaimed in this way. Items below
£100 should normally be reimbursed from petty cash. Except in emergency
situations the maximum refund permitted for items purchased in the UK is £250 per
claim. Each item should be supported by original receipts or suitable documentation
for electronic ordering.
4.2 Subscriptions
The University does not pay, either by reimbursement or directly from School or
Service budgets, personal subscriptions to professional organisations and clubs.
4.3 Telephone calls reimbursement for Business Calls
If staff are required to make business calls using their home or personal mobile
telephone, they may claim the VAT inclusive call costs supported by the original bill.
5 Expense Claims and Payment
5.1 How to claim
An expenses form should be completed by the claimant to reclaim all out-of-pocket
expenses, including business mileage, business entertainment and sundry items,
with receipts supporting the claim attached. This form should then be authorised by
the relevant Dean, Service Director or member of the Vice-Chancellor’s Executive
Group.
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Author: P.Veitch, Finance & Planning
Once authorised, the claim should be sent directly to the Payroll Section in the
Finance and Planning Department for payment.
Periodically, the Finance and Planning Department will review a reasonable sample
of the expense forms. Any attempt to submit a false claim will be treated as a serious
disciplinary matter.
NB. Corporate Company Barclaycard users should not include Barclaycard
expenditure on expense claims. Cardholders should follow the guidelines issued to
them for Company Barclaycard reconciliation of expenditure.
5.2 Approval of claims
Authorisers should review claims and ensure that:
 The journeys and/or expenses were properly and necessarily incurred on
behalf of the University;
 The claim has been correctly completed and complies with this Policy;
 As far as the authoriser is aware, there has not been any previous payment
against the claim from any source.
6 Corporate Hospitality and Business Entertainment
Expenditure on corporate entertaining, hospitality and business entertainment can
take many forms. This policy covers both external and internal activities procured
using corporate credit cards, expenses, purchase cards, purchase orders, or petty
cash, and the use of the University’s internal catering and hospitality system.
6.1 General Principles
The provision of hospitality can help to develop or maintain the University’s business
relationships. Costs will be reimbursed where it is necessary to build or to maintain
effective relationships or lasting business benefits with local, national and
international clients. In order to optimise the use and effectiveness of hospitality
events and activities, the Corporate Communications and Development Department
will compile an annual event schedule which will be approved by the ViceChancellor’s Executive Group.
Staff offering hospitality and entertainment should ensure:

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That a lists of attendees and a record of the intended benefits to the
University is kept and can be provided when requested;
Prior authorisation by a Dean, Service Director or member of the ViceChancellor’s Executive Group;
The most senior manager present should settle the bill and claim
reimbursement;
All receipts should be produced prior to reimbursement.
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Author: P.Veitch, Finance & Planning
Staff receiving hospitality or entertainment should ensure that the following criteria
are met:
 Authorisation should be given and approved in advance by their immediate
line manager.
 Line managers should at all times be mindful of any potential or perceived risk
resulting from the receipt of hospitality, which might compromise the integrity
and independence of staff and the University. Such risk should be minimised.
 Staff should not accept hospitality from suppliers who are involved in a tender
procedure as this could be perceived as influencing the University’s
judgement or impartiality.
 In situations where the position is unclear, the request should be referred to
the University’s Secretary’s Office prior to a final decision.
6.2 Guidelines and Rates
 The ratio of staff to external guests should ideally be one to one, but it is
recognised that this might not always be possible;
 The cost of including spouses of University staff are not allowable unless it is
necessary that official visitors are accompanied by their spouses;
 The cost of meals (including drinks) should be subject to the following
maximum levels:
o
Lunch £30 per person
o
Dinner £45 per person
o
An element of flexibility can be exercised when offering hospitality to
VIP guests, if approved in advance;
 Drinks are subject to the following considerations:
o
Staff are asked to refrain from alcohol at lunchtime with modest
amounts provided to external guests if requested.
o
Alcoholic drinks with dinner and at hospitality events are permitted in
moderation, with wines selected from the lower-priced section of the
menu.
o
Alcoholic drinks should not amount to more than 30% of the total bill.
 All receipts should be produced prior to reimbursement.
7 Blackberry and Mobile Phones
7.1 Provision of Devices
Where business requires it, the University can provide staff with access to
Blackberry devices and mobile phones. In all cases eligibility should be assessed
and approved by the Vice-Chancellor (for members of VCEG), Dean or Service
Director, based on the following criteria:

Time spent travelling outside of the organisation on University business;

The time spent working remotely;
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Author: P.Veitch, Finance & Planning

The degree to which the member of staff is required to be contactable
and/or on-call.
An existing device allocated to anyone whose working patterns do not meet these
criteria will not automatically be renewed at the end of its contract. Renewal will
require a business justification supported by the Dean or Service Director.
Any new requests will be considered on a business justification supported by the
Dean or Service Director. Consideration should be given to data-only options (email
and calendar only) or a mobile phone.
The choice of devices and models available will be restricted to a predetermined and
limited selection assessed to meet the University’s needs. Variation will only be
considered in terms of business need and where supported by the Dean or Senior
Director.
Costs incurred on mobile devices will be charged to the relevant School or Service,
and will be visible and transparent to the relevant Dean or Service Director.
7.2 Telephone Calls Private Use Tariff
This policy makes it clear that blackberry and mobile phones will only be issued to
those staff who have a business need and will only be issued to an individual
member of staff following a business case being approved. Because no member of
staff holds a blackberry or mobile phone that is not essential for business, no tax
liability arises.
The University has adopted a simple charging structure for reimbursement of
personal charges for mobile phones. This is based on a simple ‘tariff’ system where
staff will be asked to self declare their estimated level of personal usage.
The tariffs are detailed in the table below.
Band
Personal call Equates to personal usage Monthly charge to user
charges
per month of approximately
Low
Up to £2 per 50 texts or 50 minutes or a £Nil
month
combination thereof
Medium £2 to £8 per 200 texts or 200 minutes or a £5 per month
month
combination thereof
High
£8 to £16 per 400 texts or 400 minutes or a £12 per month
month
combination thereof
Bespoke >£16
per
Agreed
separately
with
month
Finance and Planning based
on actual usage
The monthly charge will be administered through payroll and collected as a
deduction from net pay.
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Author: P.Veitch, Finance & Planning
Staff are responsible for:


declaring their initial personal usage to Finance and Planning
notifying Finance and Planning of any changes to their personal usage which
would result in a change of band.
Finance and Planning will monitor the level of usage on its quarterly bills and
reserves the right to:


ask staff to analyse the personal usage on a bill
inform staff where the pattern of usage appears unusual and may need
explanation.
 seek explanation of high levels of data transfer.
Staff may request that Finance and Planning provide a copy of the latest bill at any
time for manual checking to confirm that they are on the most appropriate tariff.
When staff are issued with a blackberry or mobile phone, they will be asked which
tariff they wish to be placed on. In selecting the medium or high tariff, staff give
permission for the relevant monthly charge to be deducted from their net pay each
month.
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8.1
Corporate Gifts and Other Inducements
General Principles
At no time should a member of staff accept a gift, offer of hospitality, travel or any
other form of inducement that could compromise their integrity or independence, or
harm the reputation of the University. A member of staff who fails to disclose a gift or
inducement that results in a compromise or impairment will be subject to disciplinary
action.
In cases where the refusal of a significant gift might cause offence (from, for
example, a visiting overseas dignitary) the gift should be accepted on behalf of the
University, retained in the School or Service, and recorded in a Gift Register. The
individual Gift Registers should be reviewed annually by the University Secretary.
8.2
Approval
In the interest of transparency any offer of gifts or inducements should be approved
for acceptance and recorded in a Gift Register by Deans and Service Directors.
In the case of members of the Vice-Chancellor’s Executive Group all gifts and
inducements are to be approved by the Vice-Chancellor and recorded in a Gift
Register kept by the University Secretary.
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Author: P.Veitch, Finance & Planning
9 University Taxi Account
The University operates a taxi account. Each School and Service will have a user
code within this account, under the control and authority of the Dean or Service
Director. Only the following journeys are permitted:

Early morning or late night business journeys when public transport is not
easily accessible or when the cost of parking a car is more expensive;

Use of taxi journey for external guests and VIPs to and from events and
activities at the University or other regional locations;

At the discretion of Deans or Service Directors to ensure staff safety,
security or wellbeing.
A monthly statement will be prepared by the Finance and Planning Department and
will be remitted electronically to Deans and Service Directors for authorisation.
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Internal Trading
Internal Trading includes the provision of catering, reprographics and stationery in
the University.
Any internal trading request over £5,000 must be submitted and approved by the
Dean or Service Director before committing to the activity.
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11.1
Staff Meetings, Away Days, Retirement and Ad Hoc Celebrations
Staff Meetings
Meetings should be held on campus. The University’s internal catering services
should be used to provide refreshments at meetings with external guests in
attendance, or at staff-only meetings scheduled over meal or break times, or where
an agenda may require a whole morning or afternoon session. The use of externallyprovided catering is not permitted.
11.2
Staff Away Days
Staff away days should normally be held on campus and reasonable hospitality (tea,
coffee, light working lunch) may be provided. The University has several catering
facilities and their use is encouraged, as is the use of Board Rooms 1 and 2, the
Great Hall, and the training suites, all located in Sutherland Building. There should
be little need for external hospitality for staff or students. Off-campus meetings
should only be held if there is no suitable University space.
The cost of external events will be met only if approved in advance by a member of
the Vice-Chancellor’s Executive Group and supported with the business purpose and
benefits, indicative costs and the names of all staff involved. Approval should have
due regard for reputational consequences, value for money and available internal
options.
It is not normally appropriate for alcohol to be served at daytime events.
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Author: P.Veitch, Finance & Planning
11.3
Retirement, Leaving Parties and Personal Gifts
Expenditure on retirement and leaving parties should be limited to £10 per head.
Claims should show the purpose of the event and the number of people attending.
Gifts to members of staff or students should not be made from University funds,
other than in exceptional circumstances such as bereavement or serious illness
(when the provision of flowers may be appropriate, and should be approved by the
Dean or Service Director.)
Personal gifts such as leaving presents for staff or students may be funded by a
collection of donations from staff or students. Such gifts should not be funded by
University funds. A suitable leaving gift may be appropriate for people who have
provided substantial unpaid service to the University, but this should be agreed on a
case-by-case basis by a member of the Vice Chancellor’s Executive Group or the
Chair of the Board of Governors.
11.4 Christmas Parties
Christmas Parties should be modest and equitable across all Schools and Services,
with a maximum contribution by the University of £15 per head for food and drink.
Events should be held on University premises and all relevant staff should be invited.
11.5
Other Ad Hoc Celebrations
Such events should be timely, modest and held on University premises. They
should be approved in advance by the Dean or Service Director and the University’s
contribution should not exceed £10 per head. All relevant staff should be invited.
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Author: P.Veitch, Finance & Planning