- Policy Base
- Associated Documents
- Forms/Record Keeping
This procedure sets out the process to be followed by staff when claiming reimbursement for minor expenditure items relating to official University business other than travel expenditure claimed under the University’s Travel Policy and Travel Procedure. This system of reimbursement replaces the former Petty Cash System across all Higher Education and TAFE campuses.
This procedure applies to all staff and officers of the University who require reimbursement for minor expenditure of up to $75 (excluding GST) which is of an official business nature. This procedure does not override the Travel Policy and Travel Procedure. Where inconsistencies arise between this procedure and the travel procedure the travel procedure will apply.
|Account Code:||General ledger codes used to identify accounts.|
|Authorising Supervisor:||Staff member’s most immediate supervisor or manager with a financial delegation for the expenditure.|
|EFT||Electronic Funds Transfer (payment method). Funds are electronically transferred to the recipient’s normal salary bank account and are generally cleared overnight.|
|FBT||Fringe Benefits Tax.|
|Financial Delegate:||Staff member with an approved Financial Delegation in accordance with the Delegations - Contracts, Financial, Staffing and Tenders Policy.|
|Minor Expenditure||Expenditure of an Official Nature other than prohibited expenditure which is within the $75 (plus GST) threshold.|
|Normal Salary Bank Account||Default Bank Account for payment of salaries and wages via the University Payroll System. This account can only be varied by submitting the appropriate Banking Details Form to Payroll.|
|Official Purposes:||Purposes in direct connection with or as a direct consequence of the functions and duties undertaken by a staff member of the University.|
|Payment Run||Accounts Payable payment process.|
|Prohibited Expenditure||Expenditure which is expressly not refundable under this procedure.|
|Staff Members Associate||Family member or partner or spouse of a staff member or officer of the University.|
For the supply of goods or services up to the value of $75 (plus GST) the staff member may seek reimbursement where the purchase was required in undertaking official University business.
Claims for reimbursement of minor expenditure will only be considered where the expenditure:
- does not exceed the minor expenditure threshold;
- is not an item specifically prohibited by this procedure (see notes below);
- is approved by the staff members authorising supervisor;
- could not have been purchased using any other method (e.g. purchasing card or purchase order); eg. Car Parking.
- is not covered by some other entitlement such as a travel advance or per diem etc. It is the responsibility of the claimant to ensure that the claim has not been duplicated.
The following items of expenditure will not be reimbursed under this procedure:
- items of more than $75 (plus GST) in value;
- any item not purchased for official purposes or items of a personal nature;
- gifts to a staff member or staff member’s associate;
- any item likely to attract FBT such as entertainment, provision of non travel food or drink, alcohol purchases etc.
- flowers provided or sent to staff members or their associates.
Claims for reimbursement may be made using the Minor Expenses Claim Form provided the form has been completed in full and meets all of the requirements of this procedure. Incomplete or non compliant claims will be returned to the authorising supervisor for completion.
The following requirements should be addressed when completing the claim for reimbursement:
- Attach the original Invoice receipt from the supplier with a detailed description of the goods/services purchased. Where a receipt has not been issued or the description on the receipt is not clear a declaration is required (see notes below).
- Completed forms must be signed by the staff member and authorised by the staff members authorising supervisor.
- Meals and accommodation expenses should comply with the Travel Policy and Travel Procedure.
- Completed forms are to be sent to the Financial Operations Section, Mount Helen Campus.
When processing is completed the claim will be paid via EFT into the staff member’s normal salary bank account on the next available payment run.
Payment of claims will be made each Friday. At least three working days is required prior to each payment run to ensure payment. Claims for reimbursement received after 5 pm each Monday may be processed at the end of the following week.
The Manager, Financial Operations is responsible for the maintenance of this procedure.
Specific responsibilities are included in Section 4.
- Expenditure Policy.
- Delegations - Contract, Financial, Staffing and Tender Policy.
- Travel Policy.
- Travel Procedure.
- Procurement of Goods and Services Policy.
- Taxation Compliance Guidelines.
|Title||*Location||Responsible Officer||Minimum Retention Period|
|Statutory Declaration (lost receipts)||Held in Financial Operations||Vice-President, Finance||5 Years|
|Minor Expenses Claim Form||Held in Financial Operations||Vice-President, Finance||5 Years|
NB.The Financial Operations Intranet site is currently under development. It is intended that forms will be available, where indicated. Please contact a member of Financial Operations if you have difficulty locating a specific form.
The Minor Expense Staff Reimbursements Procedure is to be implemented throughout the University community via
- An Announcement Notice under the ‘FedUni-FedNews’ website and on the ‘What’s New’ page on the ‘Policies and Procedures @ FedUni’ website to alert the University-wide community of the approved Procedure.