Expenses Card Policy and Protocols

This policy governs the use of the University’s Expenses Card. All personnel, including those in any subsidiary organisations, who receive a Expenses Card, are covered by this policy and must adhere to the requirements herein by signing at the final page. This policy should be read in conjunction with the University Travel and Expenses Policy and the University Transfer policy 

Expenses Cards can be issued to frequent travellers to cover expenditure covered by the Travel and Expenses Policy. A Payment/Purchasing Card should only be used to pay for business related costs and office expenditure. Under no circumstances should expenses be incurred on a Payment Card

1.1 Scope and purpose

The purpose of this policy is to provide guidance to staff on the acceptable use of the Expenses Card. Expenses Cards are designed to allow frequent travellers the facility to pay for travel and subsistence related cost in an efficient manner. The ability to withdraw cash using the card is blocked and is strictly forbidden. The University’s Expenses Card is provided by a third party and issued to an individual normally for business related expenses. The balance on the card is paid by the University in full each month by direct debit. An Expenses Card is similar to a Credit Card and must only be used on travel and subsistence related costs.

Expenses Cards work best for staff who are frequent international travellers. Card usage must be in line with the Travel and Expenses Policy and Transparency Policy. General criteria for card issue approval:

1. Significant travel, particularly international travel.

2. A senior member of staff responsible for providing
    external hospitality.

Typical usage:

• Business related expenses (travel and subsistence) in accordance with the Travel and Staff Expenses Policy.

• Hotels and/or flights where quotations from the University’s preferred Travel Management Company
   (TMC) have proved to be uncompetitive on a “like for like” booking (where the TMC cannot offer a price guarantee)
   and where the expenditure is in accordance with the Travel and Staff Expenses Policy. Usage of the card must
   only take place after approval from the Procurement representative for Travel Management.

• External hospitality for business activity (please complete Appendix B Hospitality Event Record to be completed in
   accordance with the University Transparency Policy).

Definitions

A business related expense is a reasonable expense which is incurred wholly, exclusively and necessarily in performance of the Cardholder’s duties. External hospitality is business related entertainment provided to persons who are not employees of the University and is provided free of charge. For the avoidance of doubt, there must be more external participants present than members of staff. Staff entertaining is classed as hospitality provided only to employees.

Staff entertaining

The card cannot be used for staff entertaining, which is defined by the University as hospitality provided to staff away from the University campus for any purpose. This is where all or the majority of participants are staff members. HMRC will generally consider staff entertaining to be a taxable benefit in kind.

The standard limit per individual transaction is set at £1,000, with the monthly transaction limit set at £3,000, subject to periodic review. There may be occasions where a Cardholder requires a temporary higher limit and this will be agreed by exception with the Expenses Card Administrator and where appropriate. Similarly, lower limits can be requested where required. Higher limits can be approved by the Head of Financial Operations or the Finance Director.

The Cardholder is the only person authorised to incur expenses against their card and they are responsible for accounting for the use of the card and to ensure that both card details and PIN numbers are kept securely

The Cardholder is responsible for ensuring that a reconciliation of expense is provided at the end of every month. This reconciliation must include itemised receipts and where appropriate hospitality declarations. Where a card holder provides hospitality, a Hospitality Event Expenses Card record must be completed and returned for reconciliation. 

6.1 Applying for an Expenses Card

Applicants should contact the Expenses Card Administrator by email at: ExpenseCard@wlv.ac.uk for an Application Form. The completed Declaration of Agreement Form at the back of this document (Appendix A) must be signed and returned to the above email address. The Expenses Card Administrator will consider approval of an application then, based on the likely usage of the card, a suitable monthly expenditure limit will be assigned. Requests for increases to the individual transaction and/or monthly expenditure limit should be referred to the Expenses Card Administrator who will consider these on their individual merit and advise the Dean and Director.

6.2 Expenses Card storage and security

For security purposes, the Expenses Card must be treated like a Personal Credit Card. It must be kept under the Cardholder’s control at all times, which means either in the Cardholder’s personal possession or secured in a suitable locked container or building/room, whether or not on University premises. On no account should the card number and PIN number be divulged to any other person except as is necessary when placing orders with suppliers. For the avoidance of doubt, it is not permissible to allow another member of staff to use the card assigned to you

6.3 Loss/theft of an Expenses Card

In the event of the loss, theft or fraudulent usage, this must be immediately reported to the credit card provider and then to the Expenses Card Administrator.

6.4 Disputed items

The Cardholder should in the first instance contact the supplier who should rectify the issue. If the supplier does not promptly
rectify the issue to the Cardholder’s satisfaction, the Cardholder should contact the Card Issuer for assistance.

6.5 Training

Personnel issued with an Expenses Card must ensure they are fully conversant with the reconciliation process.

Reconciliation of expense takes place in accordance with deadline for submitting expense claim forms.

8.1 Cancellation of cards

Staff ceasing employment with the University must hand their Expenses Card to their Line Manager prior to their departure, who should return it to the Expenses Card Administrator for cancellation and disposal.

8.2 Job change/Department change – Reissue of cards

Staff changing their job or Department/Faculty must contact the Expenses Card Administrator who will arrange for the return or reissue of the Expenses Card as appropriate following receipt of approval from the budget holder.

8.3 Amendments

Any amendments such as change of name must be directed via the Expenses Card Administrator to liaise with the Card Issuer. Evidence of name change will be required to carry out this activity. If the staff member responsible for undertaking the reconciliation process is not the Cardholder and they change role or leave the Faculty/Department for any reason, an authorised replacement must be nominated and recorded by the Expenses Card Administrator.

9.1

The payroll department will monitor the use of Expenses Cards and may withdraw a card at any time if a Cardholder fails to observe this Expenses Card Policy. The card must be used in accordance with the Travel and Staff Expenses Policy, Transparency Policy and the associated University Financial Regulations and Procurement Thresholds.

9.2

The Expenses Card should not be used for general non pay expenditure, staff entertaining, purchase of gift vouchers (regardless of who they are for).

9.3

Unreasonable delays or persistent failure reconcile statements will constitute a breach of the Expenses Card Policy and will render the Cardholder liable to their card being withdrawn.

9.4

Under no circumstances must a receipt that has been obtained for a Expenses Card purchase be also submitted as a staff expense. Transaction checks will be undertaken by Finance to monitor this activity.

9.5

Any misuse of the Expenses Card can be treated as a disciplinary offence.

To: Expenses Card Administrator

Criteria for card issuing (please select from the below):

1. Significant travel particularly international travel

2. A senior member of staff responsible for providing external hospitality

3. Other, please advise rationale for application: 

Justification: 

By taking receipt of the Expenses Card: 

- I hereby confirm that I have read and understood the Expenses Card Policy and Proctocols documentation and understand the limitations of usage. 

- I understand that I am making financial commitments on behalf of the University and will seek to obtain the best value for the money of the University. 

- I agree to abide by all conditions set out in the Policy and will not use the Expenses Card fraudulently or in an improver manner. I understand I will follow the guidelines set out in    the Travel and Staff Expenses Policy. 

- I will follow the established procedures for the use of the Expenses Card and understand that failure to do so may result in lost of privileges.

- I can confirm reconciliation will be made in a timely manner and any discrepancies will be highlighted and addressed in the line with the policy. 

- I agree that, should I willfully violate the Terms of this Agreement, I will reimburse the University for all the Incurred charges and fees related to the collection of those charges. 

Schedule of participants* 

*It is anticipated that there are more external participants than internal ones when hospitality is provided. If the majority of the attendees are University staff this becomes a benefit in kind and a taxable event will be reported to HMRC