G/5.2 Personal and private expenditure

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5.2.1 Overview
5.2.2 Non-official or private expenses
Related Documents
Modification History

5.2.1 Overview

Items that fall under the category of official expenditure are in most cases obvious. They are those expenses that clearly relate to the carriage of official duties and responsibilities. This would include payments relating to entitlements and conditions of employment such as official travel expenses payable to a staff member.

However the issue of what " should not " be charged to the accounts of the University is subject to judgment in terms of the relationship, either direct or implied, of that expenditure to the carriage of official duties and responsibilities. Examples of expenditure in this grey area, which requires particular discretion by financial delegates prior to approval, include expenditure on entertainment, purchases such as flowers for special occasions, and any expenditure that on face value could be argued to be private in nature (such as outlays for non-official goods and services).

All financial delegates need to err towards caution in considering whether these type of expenditures should be approved, and if any doubt exists, the circumstances underpinning the authorisation should be fully documented. All authorisations of expenditure need to be " publicly defensible " . For contentious items the appropriate financial delegate must be a senior officer in the University (executive dean of faculty or head of division, or a higher position if necessary) and if doubt exists the Director, Corporate Finance should be consulted.

Financial delegates authorising expenditure must ensure that account codes properly portray the nature of the expenditure and the program against which the expenditure has been charged.

Under no circumstances, should a financial delegate approve reimbursement claims for themselves. All reimbursements must be approved by the University officer's immediate superior, or a higher position if necessary and in accordance with relevant University policies and procedures.

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5.2.2 Non-official or private expenses

Non-official or private expenses should not be provided unless a reasonable nexus can be established between the expenditure and the carriage of official duties and responsibilities. Examples of expenses that are generally regarded as non-official include:

• non-official entertainment and travel costs (eg excessive or lavish entertainment expenditure and, whilst travelling, personal video hire fees, mini-bar alcohol consumption, personal grooming, recreation activities etc)
• tips or gratuities (except when the University officer is travelling on official business in a country in which it is customary)
• dinners/functions at a University officer's private residence (unless specifically authorised by the Vice-Chancellor before the event)
• casual drinks (off campus)
• parking for non-business related trips
• valet parking (unless there are no other alternatives)
• parking and traffic fines
• gifts of an essentially private nature (eg birthday or wedding gifts for staff members).

It is acknowledged that there will be circumstances in which a proportion of expenditure is non-official or private (eg hotel accounts containing private phone call charges, mobile phone accounts containing private call charges). The private component of these charges should be settled privately and not charged to the University by credit card or account.

Nature of expenses unclear

In circumstances where the nature of expenses is unclear, the University officer should meet the expense in the first instance and subsequently submit a claim with appropriate rationale to Corporate Finance for determination.

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Related Documents

MOPP Appendix 3 Schedule of Authorities and Delegations

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Modification History

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