For Irish based staff travel, all overseas travel must be pre-approved in writing in advance by the CEO or CFO.

Transcription

1 Travel and Entertainment Policy UCC Academy Limited 1. Scope The policy applies to all UCCAL employees travelling on UCCAL business. This policy applies to all travel expenses incurred by UCCAL staff regardless of the related funding sources i.e. travel expenses charged to all Research project codes are covered by the policy. 2. Policy For Irish based staff travel, all overseas travel must be pre-approved in writing in advance by the CEO or CFO. Overseas agents are required to operate within their travel budgets and seek approval in writing from the CEO or CFO of the Academy and the Key Business Sponsor in relation to the deployment of budget for fairs, events etc. All client funded travel (not covered by a Budget under a service level agreement) must be agreed in writing in advance with the UCC Client/Sponsor. 3. Travel by Rail: All Staff must travel standard/economy class on trains. On overseas trips or for overseas representatives, a higher class is permitted only if there is a known safety risk associated with travelling in economy class in the particular country. 4. Travel by Air: All staff should ordinarily travel standard class on flights. Where a UCC Academy staff member is travelling with a UCC Client/Sponsor and the UCC Client/Sponsor requests that they travel together, then the UCC Academy staff member may travel at a higher class provided the UCC Client/Sponsor funds the trip. 5. Travel by Car: Staff should always choose the most economical means of travel. Public transport should be used where feasible and public transport costs at the standard class train rate will be reimbursed, irrespective of car usage, where such direct public transport exists, e.g. a return car trip to Dublin (from Cork) will be reimbursed at the standard rail fare irrespective of mileage incurred. For all other car travel, the following eligibility criteria apply: 1. All business mileage may be claimed based on the number of kilometres from UCCAL to destination and vice versa. 2. Mileage will not be paid for travelling from home to UCCAL.

2 3. Mileage is not payable for travel between UCC sites 4. Mileage will be paid from UCCAL to the airport/ train station. 5. Mileage will be paid at the lowest available public service rate per kilometre 6. Where two are more staff are attending the same meeting/event/conference they should in as far as practicable travel together. 7. All effective mileage rates are available at: 09.pdf All mileage will be paid at the lowest available public service rate in the relevant country per kilometre, irrespective of the engine cc of the car. This rate is currently c (or c at the reduced rate)" in Ireland. Where a staff member uses their car on business travel, UCC Academy Ltd should be named on the insurance policy. Car hire Where it is agreed in advance that it is appropriate that a car hire is to be used to undertake a business trip, the cost of the car hire and the fuel costs for the journey will be reimbursed. It is not possible to claim mileage when using a hire car. 6. Other Travel Costs: Public transport costs incurred on business will be reimbursed on presentation of receipts. Where public transport is not available, taxi fares will be reimbursed on presentation of receipts. 7. Tips As UCC Academy is funded through UCC by public monies, voluntary or excessive tipping is not permitted. In Ireland, tipping is not permitted. Where a service charge is added to the bill this is reimbursable. In countries where tipping is not expected, no tips should be made. In countries such as the US and India where tips are expected, tips in restaurants should be calculated at no more that 15% of the bill. Tips for taxis, room service or luggage handling should not exceed $5 and should be added to the bill where the hotel allows. No tips should be made on public transport including shuttle buses. Page 2 of 5

3 8. Subsistence and Daily Rates All expenses incurred on pre-approved national and international subsistence and accommodation will normally be reimbursed on the basis of vouched receipts only. The maximum that will be reimbursed will be the relevant public sector subsistence rate. In countries where receipts are not given, the employee should show cash withdrawal or cash conversion receipts for cash expenditure. Daily subsistence rates may be only used when agreed with the CEO or CFO in advance prior to travel. Where a subsistence rate has been agreed, it may be used for all travel to the same country for a 12 month period. After 12 months, permission to continue to use the subsistence rate must be reconfirmed. In situations where two people from the Academy are travelling together and agree that one person pays for 100% of certain costs e.g. meals, it is always the most senior staff member that should take responsibility for this. 9. Who should know this Policy? All UCC Academy Ltd Staff 10. Guidance Notes for completion of Expense Claims All expense claims must be submitted using the standard UCCAL expense claim form and submitted to Guanhao Lin by 19 th of the month All Employee Expense Claims (including Travel Advances) must be approved in writing in line with the approval process set out below. When approving employee expense claims the authoriser must satisfy him/herself that the expenses have been incurred wholly, exclusively and necessarily on UCC business and that documentary evidence is attached where required. Person submitting Authoriser Deputy the claim CEO Chair of UCCAL Board n/a Member or nominee CFO CEO Chair of UCCAL Board Member or nominee In-house Counsel Business CFO CEO Page 3 of 5

4 Administrator All other staff CEO CFO All claims must be submitted within 3 months of incurring the expenditure. Only in very exceptional circumstances will claims submitted late be paid. Approval of the CEO is required before the claim can be processed. A clear explanation should accompany all such claims. Details of all outstanding expenses claims must be advised by September 15th each year for year-end accrual purposes Claims will be met only to the extent of appropriate budgetary availability Original Receipts (not credit/debit card receipts) must be provided for all vouched expenses. Where original receipts are lost or not provided a missing receipt declaration must be signed by both the staff member and the authorised signatory with a complete explanation of the expense if a copy of the receipt is not available. It is accepted that receipts may not be available for tips/gratuities and in this instance see policy for guidance on tipping Proof of payment for flights must be submitted together with flight tickets and boarding passes In the case of travel expenses a detailed reason for undertaking the travel must be provided In the case of entertainment expenses a detailed reason for same must be provided including a list of attendees Entertainment: Entertainment/hospitality is defined as the arrangement of activities, events or meals whose purpose is to promote and further the mission of UCCAL. Hospitality/entertainment can take place on campus or off campus, provided the most economically advantageous location is chosen for the event in question. Although the cost of entertainment, hospitality and catering varies depending upon the venue and nature of the function, staff are required to minimise expenditure. All expenditure on entertainment/hospitality must be for UCCAL purposes, reasonable and prudent, properly documented and available for review by auditors. All entertainment expenses, regardless of the euro amount must be processed as an invoice or Page 4 of 5

5 expense claim. UCCAL procedures for the payment of invoices and reimbursement of expenses apply. Reimbursement of a group bill where UCCAL is the host is permissible provided it is deemed to be wholly and necessarily incurred on UCCAL business and is authorised in line with UCC signing authority. Expenses incurred on a group bill where UCCAL is not host will not be reimbursed Queries Please note that all queries should be sent to Guanhao Lin, Financial Analyst or Mary McSweeney CFO Policy Approval and Review Policy Version No. 1.0 Authority Date Approved Review Date Board of Directors (at least 2 Directors) 18 th May 2015 May 2016 Page 5 of 5