DUNDEE CITY COUNCIL
SCHEME OF COUNCILLORS' SALARIES
AND EXPENSES 2009
October 2009
1
The following paragraphs detail the key elements of the following Regulations:

Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007

Local Government Pensions Etc (Councillors and VisitScotland) (Scotland) Amendment
Regulations 2007

Local Governance (Scotland) Act 2004 (Allowances and Expenses) Regulations 2007
1
SALARIES
Under the aforementioned regulations the elected members' salaries for the City Council are
detailed below:

The Leader of the Administration shall receive a salary of £32,470.

The Civic Head, ie Lord Provost, shall receive a salary of £24,353.

In addition to the Civic Head's remuneration, the Council may pay the Lord Provost a
civic allowance of up to £3,000. This allowance shall be reimbursed in respect of
receipted expenditure which has been incurred by the Civic Head.

The City Council can pay remuneration to up to 13 Senior Councillors.

Each local authority shall pay to each of its Senior Councillors an amount to be
determined by the authority, but which shall be greater than the basic Councillor's
salary.

The total amount payable to Senior Councillors is determined by a formula and for the
City Council this total sum is £263,822.

Each Council shall not pay its senior Councillors any amount of remuneration as the
Leader of the Administration, the Civic Head or as a basic Councillor.

The remaining Councillors who are not the Leader of Administration, Civic Head or
Senior Councillors shall each be a Basic Councillor and will receive remuneration of
£16,234 per annum.

In terms of the Police and Fire and Rescue Joint Boards, the regulations permit the
payment of remuneration to one Convener and one Vice-Convener for each Joint
Board. The remuneration is payable by the local authority of which the Convener or
Vice-Convener is a member and then recovered from the Joint Board.

Since 1995 the Convener and Vice-Conveners of the three Tayside Joint Boards, being
Police, Fire & Rescue and Valuation, have rotated between the three Tayside Councils
at each election.

The total amount payable to a Dundee elected member as convener of either the Police
or Fire and Rescue Joint Boards, when added to his/her Basic Councillor or Senior
Councillor remuneration, shall not exceed 75% of the Leader of the Administration
remuneration, being £24,352. It should be noted that the Convenerships are not
currently filled by Dundee City Council.
2
In respect of the Vice-Convener of either of the Police or Fire and Rescue Joint Boards, the
amount payable shall be an amount which equates to 75% of the Convener's remuneration,
and shall not exceed £18,264. The Vice-Conveners of Tayside Joint Police Board and
Tayside Fire and Rescue are positions which are currently filled by Dundee City Council.

In terms of any other Joint Board, being Tayside Valuation Joint Board and Tay Road
Bridge Joint Board, the Convener shall be paid a total yearly amount of £20,294
(inclusive of any amount payable to the Convener as a Councillor or Senior Councillor),
or if greater, the amount payable to the Convener as a Senior Councillor. The
Convenership of the Tayside Valuation Joint Board is a position which is currently filled
by Dundee City Council.

The Vice Conveners of the two Joint Boards referred to immediately above shall be
paid a total yearly amount of £19,279 (inclusive of any amount payable to the Vice
Convener as a Councillor or Senior Councillor), or if greater, the amount payable to the
elected member as a Senior Councillor. It should be noted that the Vice-Convenership
of Tay Road Bridge Joint Board is currently filled by Dundee City Council.

It should be noted that for the period from 2009 to 2011, the City Council will provide
the following Joint Board posts at the following salaries:
Vice Convener of Tay Road Bridge Joint Board
Convener of Tayside Valuation Joint Board
Vice Convener of Tayside Joint Police Board
Vice Convener of Tayside Fire & Rescue Board

2
£19,279
£20,294
£18,264
£18,264
It should be noted that an elected member cannot receive more than one salary and
he/she will receive the higher salary of the respective posts they are holding.
PENSIONS
Under the Local Government Pensions Etc (Councillors and VisitScotland) (Scotland)
Amendment Regulations 2007, the following conditions will apply:

Elected members should have access to the Local Government Pension Scheme
(LGPS) and must formally elect if they wish to join the LGPS.

The same normal retirement age and employee contribution rate, ie aged 65 and
variable based on salary scale should apply to elected members as others in the
scheme.

The pension would be a career average scheme, rather than a final salary, as is the
case for employees, to reflect the possibility that elected members may hold positions
of responsibility with higher remuneration at various points in their career.

An elected member who has attained age 65 may join the Pension Scheme but
membership must cease before age 75.
3
3
EXPENSES
Under the Local Governance Scotland Act 2004 (Allowances and Expenses Regulations
2007), the following conditions will apply:

Expenditure on travel, subsistence or other expenses by an elected member on
approved duties must be receipted and will be reimbursed by the local authorities.

Each local authority shall not make any payments to its members by way of travel or
subsistence allowances (as opposed to the reimbursement of receipted expenditure
incurred) in respect of carrying out any approved duty, except where that is permitted
by these Regulations.
The Dundee City Council approved Duties are as shown below:i
Attendance at Meetings of Other Organisations
Attendance at meetings of, or performance of other duties for bodies to which the
claimant has been appointed by the Council as a representative of the Council;
provided that such duties relate to one or more of the functions of the Council and
performance thereof will contribute to the claimant's work in the discharge of these
functions.
ii
Attendance at meetings of any Committee or Sub-Committee of the Council,
provided such attendance is a
b
c
as a member of the Committee or Sub-Committee; or
at the invitation of the Committee or Sub-Committee; or
expressly authorised by the Committee or the Sub-Committee or the Council
itself.
iii
Performance of duties for other bodies which have been appropriately prescribed by
the Secretary of State; to which the claimant has been appointed or nominated by
the Council and which do not themselves provide attendance allowances.
iv
Attendance, with the minuted approval of the Council or of the appropriate
Committee or Sub-Committee, at (a) meetings or events held for the purpose of or in
connection with the discharge of the functions of the Council or (b) conferences,
seminars, or similar functions, convened for the purpose of discussing matters
relating to the interests of the City Council or any part thereof, including meetings
held in response to invitations issued by Government departments, or other Councils,
or other public bodies.
v
Attendance at meetings convened by Conveners or Vice-Conveners of Committees
with officers to discuss departmental matters or matters relating to Committee
business. (See Note 2)
vi
Attendance at surgeries or clinics for dealing with constituents' problems.
4
vii
Either (a) work relative to the claimant's electoral division, being either the
investigation of matters raised by constituents, or visits to sites or locations to
investigate matters under consideration by the Council, or (b) work relating to the
Committees or Sub-Committees of which he or she is a member, other than
attendance at meetings of these bodies.
viii
Attendance at meetings of a political group of the Council or at meetings of the
executive committee of such a group, in connection with the functions of the Council attendance list to be provided by Group Secretaries.
ix
Attendance at Planning Appeals (as a representative of the City Council);
x
Duties performed by the Lord Provost, the Leader of the Administration, Committee
Conveners, Group Secretaries, the Leader of the Labour Group, the Leader of the
Liberal Democrat Group, the Leader of the Conservative Group, in connection with
the efficient operation of the Dundee City Council;
xi
Conferences and Meetings - if approved by the City Council.
xii
Visits Abroad - if approved by the City Council;
xiii
Attendance at Convention of Scottish Local Authorities meetings;
xiv
General Duties - Duties performed by Elected Members on behalf of the electorate in
connection with the efficient discharge of the City Council's functions, at meetings
with officials to discuss matters affecting Members' areas of functions of the Council.
This could, for example, include duties as a Shadow Convener, which involves a
meeting with an official. Details of the duty performed to be shown on the claims
form.
Details required by the Director of Finance are:Clinic;
Name and Address of Constituent;
Name of Official consulted.
xv
The performance by the Convener of the Council or one of its Committees, or by
another member of the Council on the nomination of the appropriate Convener, of
any thing for the purpose of, or in connection with, the discharge of the functions of
the Council, or of one of its Committees, as the case may be, including the Council's
functions of providing assistance to other bodies and of providing information relative
to the functions of the authority.
xvi
The performance, by the Councillors who are appointed to act as Secretary of the
Administration Group and of the two main Opposition Groups respectively, of duties
which they carry out in arranging for the discharge of business to be considered by
the City Council or by Committees or Sub-Committees of the Council.
xvii
Attendance at school prize-giving ceremonies held at a school within, or the
catchment area of which includes, the electoral division of the claimant.
xviii
Attendance at meetings of (a) Community Councils, or (b) School Councils, (or
School Boards), or any Committee or Sub-Committee thereof, whose catchment area
includes the electoral division of the claimant.
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xix
Attendance at any event arranged by the City Council to which a formal invitation has
been extended by the Council, or the appropriate Committee or Sub-Committee, or
by the Convener of the Council.
xx
The performance of any other duty or the attendance at any other meeting for which
the Council, or in emergency the Chief Executive may authorise payment of travelling
and subsistence allowances under the said Sections; provided that the Chief
Executive certifies (a) that the performance of the duty will significantly contribute to
the effective discharge of one or more of the functions of the Council, or (b) that the
attendance at the meeting will significantly assist the claimant in the performance of
his duties; and provided also that the Chief Executive shall not hereunder vary any
existing decision of the Council whether contained in Standing Orders or otherwise.
Note
1
Since it will not be practicable for the Director of Finance to verify the details of every
claim the declaration by the claimant will be regarded as the primary evidence of the
authenticity of the claim.
2
In the case of claims relating to meetings with officers, members are asked to state
the names and departments of the officers concerned.
3
Work undertaken at a claimant's home will not be covered.
4
A reference in a Council minute to an attendance not covered by the above Rules will
not provide the basis for a claim.
Information on Travelling Expenses
Payment can only be made if the expenditure has actually been incurred and a receipt is
submitted. An air fare can only be claimed if the total cost to the City Council does not
exceed travel by rail unless there is a requirement to travel by air due to the need to leave or
return early for business or Council purposes.
Where a rail/accommodation arrangement has been used then the deduction for
accommodation paid by the Council should normally be based on the cost of
accommodation included in the package.
Most packages offer additional nights
accommodation and this is usually the rate for each night's accommodation included in the
package. There are one or two exceptions to this, mainly in respect of trips to London at
weekends, and if in doubt Members are asked to contact the Director of Finance or Chief
Exchequer Officer.
The amount to be claimed must be the amount actually spent after deduction of any
discounts.
a
Travel by Rail arranged through Support Services Department.
Standard Class fare together with actual expenditure on:i
necessary supplements, including seat reservations and deposit or porterage
of luggage;
ii
overnight sleeper accommodation, subject to a reduction of one-third of any
subsistence allowance for that night.
6
b
Travel by other Public Service
The amount of the ordinary fare or any available cheap fare.
c
Travel by Taxi-Cab
Within Dundee
The use of taxis within the City Council boundary should be restricted to those
situations where another form of public transport is not available or it is not
practicable to use public transport. They should not be used for routine business but
only in exceptional circumstances.
Outwith Dundee
The actual fare paid plus a reasonable gratuity where a taxi is used in cases of
urgency or where no public service is reasonably available. A receipt will be required
before the cost will be reimbursed.
d
Travel by Air
A Member may elect to travel by air where there is a substantial saving in time and/or
in the allowances he or she may be paid:
i
the ordinary fare or any available cheap fare by a regular service, or
ii
where no such service is available, or in cases of urgency, the actual fare
paid.
For travel abroad, where elected members are required to take flights in excess of six
hours duration, business class travel may be paid.
e
Travel by Private Vehicle

Members shall be entitled to receive payments by way of a mileage allowance
in respect of travelling (whether inside or outside the United Kingdom) which is
reasonably incurred by them for the purpose of enabling them to perform any
approved duty as a member of Dundee City Council. All vehicles used should
be insured for business use.

The mileage allowance in respect of the types and rates of travelling are as
follows:
-

car or van - 40 pence per mile
motorcycle - 24 pence per mile
bicycle - 20 pence per mile, and
passenger travelling allowance (where both the member and the
passengers are carrying out any approved duties) - 5 pence per mile, per
passenger
Any member may claim amounts of expenditure or allowance by completing and
lodging a claim form with the Finance Department. A VAT receipt to cover the
value of petrol used for mileage claimed should be submitted each month.
7
When attending a conference which has an early start then it is in order to travel the day before the
conference and, of course, to travel home the day after the conference finishes, if it is not possible
to return that night at a reasonable time.
However, if a Member travels by air, then it may not be reasonable to travel or return the day before
or after the conference because the reduced travel time may make it possible, to arrive and leave
on the conference days. This is an area which requires careful consideration.

It should be stressed that all expenditure, with the exception of road and bridge tolls will only
be refunded on production of a receipt.

Dundee City Council shall keep a record of the payments of expenditure and allowances made
by it in accordance with these Regulations.
SUBSISTENCE EXPENSES
Day Subsistence Limit
The approved duties which qualify for the payment of subsistence expenses are the same as for the
payment of travelling expenses (except for General Duties).
The maximum subsistence rates payable shall be as follows:
-
Breakfast (where no overnight subsistence is claimed)
Lunch
Dinner
£8 per day
£12 per day
£25 per day
The conditions are set out in Appendix 1.
Meals on Trains
These will be subject to the same rules as Day Subsistence Limit above.
A receipted invoice for the cost of the meal should be sent to the Finance Department to accompany
the claim form.
Overnight accommodation away from home and local authority premises.
-
within London
elsewhere
staying with family or friends
£131
£110
£25

Road and Bridge tolls (no receipt required).

Other transport cost eg parking charges, ferry fares, taxi fares and
public transport fares.
receipted cost of expenses

Telephone and computer line rental for use of personal
telephone and computer for approved duties.

Other telephone and computer costs (including business calls).

Members may retain their Council Pay As You Go mobile or use their own mobile, but no
business calls will be reimbursed.
actual cost of expenses
50% of line rental costs
up to max of £10 per month
receipted cost of expense
8

4
Members will be offered a Council contract mobile phone but must reimburse any personal
calls through its itemised billing.
PAYMENT OF SALARIES AND EXPENSES
The Remuneration Regulations make provision for local authorities to make payments either
calendar monthly or every 4 weeks.
In respect of Dundee City Council, payments of salaries and expenses will be made on a
calendar monthly basis on the last working day of the month by bank transfer. Expenses will
be paid in arrears eg expenses for month of May will be claimed and paid in June.
Payment of Travel & Subsistence Claims
Claim forms are completed and submitted electronically by the Elected Member. They
should be lodged with the Head of Finance by the 10th of the following month so that
payment may be made at the month end. Members’ co-operation in this exercise will be
greatly appreciated and will ensure the smooth operation of the system for regular payment
of these allowances.
Declaration
All Members must agree the declaration which is incorporated within the travelling &
subsistence claim form.
It is the duty of each Member to be satisfied that the declaration is correct in respect of all
claims for travelling expenses & subsistence.
A claim for payment must be made within three months of the date of undertaking the duty.
5
INSURANCE
Personal Accident and Travel Insurance
Provides personal accident cover for Elected members on a 24 hour basis including; whilst
engaged on Council business, Members’ surgeries, meetings or duties carried out on behalf
of COSLA and other activities complementary to those specified. Cover is world-wide and
includes bodily injury arising from violent or criminal assault.
Policy benefits are highlighted in Appendix 1.
Claims Procedure
Claims should be reported to the Risk & Business Continuity Manager, Finance Department
(ext 3301). Successful claims will be paid to the council for onward transmission to the
Member.
6
REGISTER OF ALLOWANCES
A Register of Allowances is maintained and is available for inspection by electors at no cost.
7
INCOME TAX
Tax under Schedule E is payable on Councillor Remuneration and is deducted under the
normal PAYE arrangements. HM Revenue and Customs (HMRC) will allow certain
expenses to be taken into account in calculating the amount of tax payable. The expenses
allowed will be those incurred in carrying out the duties of the office of the elected member
9
but, where the Council meet these expenses on behalf of the elected member, they cannot
be claimed. Tax is also payable where HMRC deem an additional benefit to be gained.
8
NATIONAL INSURANCE
National Insurance Contributions are payable on salaries at the Class 1 contribution rates
applicable to employed people. Certain married women and widows who exercise their right
not to pay the full rate are required to pay the reduced rate and those who are treated as
retired for National Insurance purposes do not pay any contributions.
9
TELEPHONE
50% of telephone and computer line rental costs will be payable up to a maximum of £10 per
month.
All elected members will be offered Council contract mobile telephones. Business calls will
be paid for by the Council and personal calls will require to be reimbursed to the Council.
Members may retain their Council Pay As You Go mobile or use their own mobile but no
business calls will be reimbursed.
Other telephone and computer costs (including business calls) will be paid on basis of
receipts submitted.
10
NON-ELECTED MEMBERS OF CITY COUNCIL COMMITTEES
Non-elected members of City Council Committees are entitled to allowances for approved
duties. They are not entitled to Basic or Attendance Allowance but to "Financial Loss
Allowance", which is a payment not exceeding the prescribed amount in respect of any loss
of earnings or any additional expenses (other than travelling or subsistence) necessarily
suffered or incurred by them for the purpose of enabling them to perform the approved
duties.
Special claim forms are available from the Director of Finance.
(Travelling and Subsistence Allowances are payable at elected members' rates).
11
VISITS ABROAD
Overnight deemed to cover 24 hours
Per Central London limit
£131
The above limit is the maximum amount within which subsistence expenses may be
incurred.
If all accommodation/meals etc are provided by host/conference/residential course then a
maximum allowance of £40 per 24 hour period may be claimed to cover out of pocket
expenses(eg coffees, incidental expenses etc) including hospitality, provided receipts are
submitted.
An advance of expenses will be available if required.
Members are reminded that prior to the commencement of travel outside the UK, the Risk &
Business Continuity Manager within the Finance Department must be advised of the
destination and duration of each journey. This will ensure that members are insured for
travel abroad.
10
12
SUBMISSION OF CLAIMS FOR TRAVELLING AND SUBSISTENCE
Duly completed claims should be submitted by elected members on the 10th day of the
month. Where members do not submit claims on a regular basis there may be a further
delay in payment to allow the necessary checking etc to take place. All claims must be
submitted within 3 months of the approved duty and any claims submitted outwith this period
may not be paid.
Where claims are not received by the relevant date it will not be possible to arrange payment
on the due date, ie at the end of the month.
APPENDIX 1
Subsistence - Day and Overnight Expenses
A receipt will be required for all subsistence claims. The value of the receipt will be paid subject to
the following maxima:
£
i
Breakfast - more than 4 hours away from place of residence before
11:00am
8.00
ii
iii
iv
v
Lunch - more than 4 hours away from place of residence including the
lunchtime between 12:00 noon & 14:00pm
12.00
Dinner - more than 4 hours away from place of residence ending after
19:00pm
25.00
Standard overnight - deemed to cover period of 24 hours (outside Central
London)
110.00
Overnight stay in Central London*
131.00
* Central London = City of London and the London Boroughs of Camden, Greenwich, Hackney,
Hammersmith, Islington, Kensington & Chelsea, Lambeth, Lewisham, Southwark, Tower Hamlets,
Wandsworth & Westminster.
Taxation of Travel and Subsistence Expenses
HMRC accepts that members normally have two places of work. This means that travelling
expenses are not taxable (other than any profit element) provided that:
-
the member undertakes duties on behalf of the authority at home and they are paid for travel
between home and the authority's offices, or
-
they are paid for travel between home or the authority's offices and some other place on
council business.
Meal allowances are not taxable provided a receipt is submitted.
Overnight subsistence expenses are not taxable.
Conference travelling and subsistence expenses are not taxable.
2
Taxation of Car Mileage Allowance
As the City Council now pay mileage rates in accordance with the tax free mileage rates published
by Her Majesty's Revenues and Customs there is no Income Tax or National Insurance
Contributions Liability on these payments.
For Tax Year 2009/10 the following Approved Mileage Allowance Payment (AMAP) rates (ie tax-free
mileage rates) apply:
All Engine Sizes
40.0p
25.0p
for first 10,000 miles
thereafter
Income Tax
From 6 April 2009 the rates of Income Tax are as follows:
Basic Rate
Higher Rate
Taxable Income
£
0 - 37,400
Over
37,400
20%
40%
National Insurance
From 6 April 2009 - Employees earnings bands and contribution rates are as follows Standard
Rate
Monthly Earnings
On First £476
£476 to £3,656
Up to £3,656
0.00%
9.4% (Members of Local
Reduced
Rate
Earnings over
£3,656
4.85%
1%
Government Pension Scheme)
11.00% (Not in Local
Government Pension Scheme)
i
The normal deduction from Elected Members is at the standard rate (see above table).
Monthly Earnings of less than £476 attract no deduction.
ii
Certain married women and widows qualify for the reduced rate (4.85%). (Reduced Liability
Certificate required).
iii
Men over 65 and women over 60 - nil. (Certificate of Age Exception required).
iv
Elected Member - Employed
If you are also employed you may pay more than the upper level of National Insurance
Contributions. This can be avoided by deferring payment in one or more jobs until the end of
the Tax Year. See booklet CA72 for more information. If you are also self-employed you will
have to pay Class 1 and Class 2 contributions (and possibly Class 4 contributions).
Payment of Class 2 and Class 4 contributions may be deferred until after the end of the Tax
Year. This will avoid the need for a refund. See booklet CA72 if you want further
information.
3
Insurance
Personal Accident Insurance
Limits of indemnity are:
Death/Capital sum
Scale Benefits apply to lesser injuries
Weekly Benefits - temporary total disability
- temporary partial disability
£100,000
£200) per week
£100) max 104 weeks
Travel Insurance (in addition to benefits above)
Medical Expenses
Baggage and Personal Effects
Money
Cancellation/curtailment
Public Liability
Legal Expenses
Travel Delay
£5m
£3,000
£2,000
£3,000
£30m
£25,000
£1,000
Claims Procedure
Claims should be reported to the Risk & Business Continuity Manager (ext 3301). Successful
claims will be paid to the Council for onward transmission to the Member.
Advance of Expenses
Where it is necessary for a Councillor to be absent from home for one or more nights thereby
incurring additional expenditure, an appropriate advance may be made available by the Director of
Finance. In this instance Form Advance/M should be obtained from the appropriate Group
Secretary, completed and passed to the Banking & Office Services Section of the Finance
Department who will authorise the advance and make arrangements for payment. Any advance
issued will be deducted from the relevant claim form covering the particular duty and should be
submitted to the Finance Department by the 10th of the next month.
Local Government Pensions Scheme
Councillors will be eligible to join the Local Government Pension Scheme.
Employee contribution (2009/10)
Employer contribution (2009/10)
Variable-Based on salary scale
18.5%
4
Members' Salaries 2009/10
EXPENDITURE MET BY CITY COUNCIL
Salary (£)
Leader
Lord Provost
32,470.00
24,353.00
Senior Councillors
Convener, City Developments Committee
Convener Leisure, Arts and Communities Committee
Convener Housing, DCS and Environmental Services Committee
Convener Education Committee
Convener Social Work Committee
Depute Convener, Policy & Resources
Convener Development Quality
Depute Convener, Education
Depute Convener, Leisure, Arts & Communities
Depute Convener, Licensing
Depute Convener, City Developments
Business Leaders Contact
Leader of Opposition
21,562.75
21,562.75
21,562.75
21,562.75
21,562.75
21,562.75
21,562.75
18,264.00
18,264.00
18,264.00
18,264.00
18,264.00
21,562.75
Total Senior Councillors Cost
263,822.00
Depute Lord Provost
Basic Councillors Salaries (13)
16,234.00
267,865.00
TOTAL SALARIES
547,921.00
The Salary is subject to income tax in accordance with Section 19 of the Income & Corporation
Taxes Act 1988.
5
APPENDIX 2
MEMBERS - TRAVEL ABROAD - CODE OF PRACTICE
SUBSISTENCE ABROAD - VARIOUS SITUATIONS WHICH COULD ARISE
1
Member travels outside UK - arrangements for accommodation are made by individual
himself/herself.
Subject to hotel accommodation equating to at least 50% of outside UK overnight maximum
(currently £131.00) balance may be claimed if necessarily incurred,
EXAMPLE:
Overnight Maximum
Hotel Accommodation per night (SAY)
Balance Available for other subsistence
£131.00
85.00*
£46.00
If the accommodation is less than 50% of outside UK overnight maximum - a maximum
balance of £65.00 only may be claimed if necessarily incurred,
EXAMPLE:
Overnight Maximum
Hotel Accommodation (say)
Balance Available**
£131.00
55.00*
£76.00
** Restricted to 50% of £131.00= £65.00
2
Member travels outside UK - arrangements for accommodation only are provided by
host or as part of a conference fee.
Maximum of 50% of outside UK overnight maximum (£131.00 ÷ 2 = £65.00) may be claimed
if necessarily incurred.
3
Member travels outside UK - arrangements for accommodation/main meals etc are
provided by host/conference/residential course etc.
A maximum amount of £40 per 24 hour period* may be claimed to cover out of pocket
expenses (eg coffees, incidental expenses, etc) including hospitality. This must be
accompanied by receipts for actual expenditure incurred.
* Receipt Required
CODE.PRA/SchemeofSalaries