Policy – Remuneration and reimbursement of expenses
The purpose of this policy is to specify the procedures that must be followed when claiming remuneration or reimbursement of authorised expenses incurred when acting on behalf of the Australasian College for Infection Prevention and Control (ACIPC).
This policy applies to, and is binding on, all members and people employed by or representing the college in any capacity; including volunteers, employees, contractors and consultants (hereafter called ‘members and staff’) who are employed by, or undertake activities on behalf of, the College.
The college will make payment for designated remunerated positions. Payments will be processed in a clear and transparent manner with appropriate documentation.
- Volunteer positions: volunteer positions are not remunerated.
- Remunerated positions: some positions are remunerated. The executive council (EC) will review and set the stipend and nominal hourly rates on an annual basis.
- Stipend: councillors/directors will be paid a stipend at the nominal rate. Payments are made in January and July.
- Contracted positions: contractors will be paid the contracted rate. Claims for non-stipendiary payments are to be made by submitting an invoice to the secretariat. Invoices must identify the individual’s ABN and have detail listing the number of hours claimed and the purpose of the work being claimed.
- Representatives on external committees: members and staff represent the College on a range of internal and external committees and projects. The terms of appointment to the committee will identify the rate of remuneration (if applicable); and identify any claimable expenses (e.g. travel, meals and accommodation). All expenses must be authorised by the EC prior to the expense being incurred.
- Special consideration: occasionally there may be associated activities, meetings or forums indirectly related to the committee appointment. These fall outside the terms of appointment and expenses are not generally covered. A request for support (registration fees, travel and accommodation) outlining the reason for the request and relevance to the committee appointment may be made to the EC. Requests will be considered and the EC may at its discretion decide to fully fund, partially fund or decline the request. Consideration will be given to relevance to the committee appointment, advantages to the college of having a representative at the event, and if the person will be attending as a representative of (and speaking for) the college. The EC will advise if the request has been granted or declined.
There are occasions when College members and staff will incur costs associated with undertaking business activities on behalf of the college.
The college will reimburse members and staff any reasonable pre-authorised expenses (defined using the current version of Taxation Determination Income tax: what are the reasonable travel and overtime meal allowance expense amounts) incurred by them on behalf of the College in the course of college business.
Reimbursement of expenses to members and staff for costs incurred while undertaking business activities on behalf of ACIPC will be processed in a clear and transparent manner with appropriate documentation.
ACIPC will NOT pay for expenses related to:
- claims for expenses which have not been authorised by the EC;
- expenses that are claimed as a personal tax deduction;
- expenses normally recoverable from a third party;
- expenses that are not incurred for business purposes;
- late payment interest on personal credit cards;
- parking, traffic, or other fines and penalties;
- travel related expenses incurred by taking indirect routes or making stopovers for personal reasons;
- personal expenses charged to a hotel account.
Travel expenses (refer to the ACIPC Travel Policy)
The College will contract a nominated travel agent in order to take advantage of discounts for multiple bookings and preferential fares. The contact details for the current nominated travel agent will be posted on the College website. All bookings are to be made using the ACIPC nominated travel agent unless prior agreement has been granted to use an alternative arrangement. The member or employee/contractor is responsible for cancelling reservations to ensure that ‘no show’ charges are not incurred.
ACIPC will pay for:
- the most direct and economical mode of travel;
- the use of a personal vehicle (calculated using the Australian Tax Office (ATO) work-related car expenses calculator).
ACIPC will reimburse:
- moderate accommodation expenses, considering all of the circumstances;
- when accommodation is provided by an employee’s friend or relative to whom the employee gives money or a gift as compensation or as a sign of appreciation, the employee may claim an overnight accommodation expense. This is to be calculated using the ATO Taxation Determination table Reasonable amounts for domestic travel expenses, available on the ATO website.
ACIPC will NOT reimburse:
- expenses related to pay TV, laundry, ironing and mini-bar.
ACIPC will reimburse:
- reasonable and appropriate meal expenses incurred while on College business, as listed in the ATO Taxation Determination table Reasonable amounts for domestic travel expenses, available on the ATO website.
When the staff member is offering hospitality on behalf of ACIPC:
- hospitality expenses incurred in the course of ACIPC business, as appropriate, will be reimbursed. Members and employees/contractors are to use standard hotel accommodation rooms which are reasonably convenient to the location where business is to be transacted and are of reasonable price;
- suites or luxury accommodation are NOT permitted without prior approval by the EC;
- appropriate hospitality charges include events hosted or sponsored for the purpose of promoting ACIPC’s work or enhancing its image, and include meals that are related to the transaction of ACIPC business;
- when ACIPC members and staff dine together while on ACIPC business, it is appropriate for the senior person (if any) to arrange payment and submit the claim for reimbursement.
Reimbursement of retrospective reasonable but unauthorised expenses will be considered on a case-by-case basis and reimbursement may be made on an ex gratia basis as approved by the executive management team (EMT) on the recommendation of secretariat or executive manager.
Advance payments may be authorised where appropriate. Such payments will be subtracted from the amount of any later reimbursements. In the event expenditure is not incurred, then any advance payments made, or any unspent portion of such payments, must be returned.
Delegation: designated members and staff may be authorized to approve expenses to the amount specified in their individual job statement, and for expenditure above this level must seek specific authorisation from the EC.
Making a claim for reimbursement
Members and staff claiming reimbursement for authorised expenditure must submit requests for reimbursement to ACIPC using the expense claim form, describing the nature and purpose of the expenses. The completed form must be signed by the applicant.
Except where daily payments have been authorised, staff incurring authorised expenditure must present all relevant original receipts, invoices, vouchers, tickets, or other evidence of such expenditure when seeking reimbursement. Where such evidence is for any reason not available statutory declarations may be sought.
Approval and fringe benefits tax (FBT)
The designated person is responsible for determining if the expenses being claimed are reasonable given the circumstances, and for ensuring they are charged against the appropriate account, and that any requirements under the FBT legislation have been met.
Claims that have not been properly prepared, authorised, or supported by adequate documentation will be returned to the claimant and the reasons will be given for not processing the claim.
Relevant documents and references