Staff Travel, Expenses and Credit Card Policy

1. Purpose

1.1 1.1 The Staff Travel, Expenses and Credit Card Policy (the policy) outlines the requirements for:

1. staff undertaking university travel
2. the management of staff expenses, and
3. the use and management of the UTS corporate credit card.

1.2 This policy should be read in conjunction with the Staff Travel, Expenses and Credit Card Procedure (the procedure) (available at Travel and Expense Policy and Procedures (Staff Connect)) and the Entertainment Policy.

2. Scope

2.1 This policy applies to all staff and affiliates (hereafter staff):

1. undertaking university travel (refer Definitions)
2. claiming reimbursement of expenses, and/or
3. using, managing or administering a UTS corporate credit card.

2.2 This policy also applies to externally funded university travel.

2.3 This policy does not apply to students undertaking university travel (refer Student Travel and Expenses Policy).

3. Principles

3.1 Staff safety is paramount when approving and undertaking university travel. UTS will seek to ensure the safety and wellbeing of its staff and manage known associated risks.

3.2 When undertaking university travel, staff must conduct themselves in line with UTS’s social, ethical and behavioural standards (refer Conduct, behaviour and integrity at Policy by classification).

3.3 Travel must be justified, taking into consideration environmental impacts (refer Sustainability Policy). Staff must consider whether the purpose of the travel can be achieved through other means, for example, online meetings and video conferencing.

3.4 UTS reserves the right to restrict, cancel or ban all university travel and decline high-risk travel requests at its discretion.

3.5 UTS will manage university travel and expenses in a sustainable and cost-effective manner that allows UTS to meet its financial obligations. Staff must exercise prudence in the use of public sector funds, whether for travel or transaction. Expenses must be reasonable, appropriate and publicly defensible.

3.6 All university travel must be managed and approved in line with this policy, the procedure and the UTS Delegations. Travel undertaken outside of this policy’s requirements is not recognised as university travel and falls outside the university’s responsibility and support.

3.7 All university travel, expense management and use of corporate credit card must follow the provisions outlined in this policy, irrespective of the source of funding.

4. Policy statements

University travel

4.1 All domestic, trans-Tasman and international travel (including transport and accommodation) must be booked and approved using Concur, UTS’s travel and expense management system.

4.2 UTS uses preferred providers for booking university travel. All university travel must be booked through a UTS preferred provider. Any exceptions to this when booking flights, accommodation or car hire must be dealt with in line with the procedure. Travel companies other than UTS preferred providers must comply with the same standards and legislative requirements (for example, modern slavery requirements) as UTS preferred providers.

4.3 Travel budgets must be prepared and approved as part of the corporate planning and budgeting process.

4.4 Travel for graduation ceremonies should be coordinated with the office of the Vice-Chancellor.

4.5 The following university travel expenses will normally be funded on a fair and reasonable basis:

1. transport (air and ground)
2. accommodation
3. travel insurance (refer Insurance (SharePoint))
4. meals
5. incidentals
6. out-of-pocket expenses.

4.6 University travel expenses must be: 

1. paid for with a UTS corporate credit card, or 
2. reimbursed via an out-of-pocket claim via Concur.

4.7 Staff must have all required vaccinations before travel. Vaccinations that are required for university travel will be paid for by UTS. General travel health information is available from International SOS (select the relevant country or countries being visited).

Personal travel

4.8 Personal travel can be taken in conjunction with university travel. A partner or family member may accompany a staff member only where: 

1. the university travel is not compromised or negatively impacted 
2. their travel does not add an unnecessary or additional cost, and 
3. their travel costs and expenses are not paid for by UTS.

4.9 UTS is only responsible for the travelling staff member and only during the university travel portion of the trip. Leave for additional personal travel must be requested and approved through the normal leave approval processes.

4.10 Staff and travel approvers should be aware of the circumstances where fringe benefits tax (FBT) must be paid. This is outlined in the procedure and relates to some instances of personal travel.

Travel safety and conditions

4.11 UTS will only approve university travel when and where it is deemed safe for staff. UTS will approve university travel in line with the Department of Foreign Affairs and Trade’s (DFAT) travel advice rating (refer smartraveller).

4.12 UTS will aim to be cognisant of local laws at the destination country, and any transit countries, in particular, any local laws that discriminate on the basis of race, religion, nationality, sexual orientation, gender or gender status.

4.13 Staff undertaking university travel must: 

1. follow the travel advice provided by UTS, DFAT’s smartraveller, the International SOS and the safety requirements outlined in the procedure 
2. be mindful of the potential risks and local laws of their destination and/or countries that they may transit through (on the day of or the day before travel staff must check and confirm the latest travel advice for destination/s and transit/s of their travel) 
3. where they will be engaging with international colleagues and/or students, be mindful of the international regulatory environment, including the potential for foreign interference (refer Guidelines to counter foreign interference in the Australian university sector and International collaboration and engagement (SharePoint)) 
4. take precautions to secure their electronic devices (refer Beyond the Firewall: Cybersecurity travel tips (SharePoint)) 
5. follow any travel bans imposed by either the Vice-Chancellor, the Chief Operating Officer (COO) (for professional staff) or the Provost (for academic staff), noting that travel bans may require the immediate return of staff undertaking university travel 
6. read and understand the provisions of UTS’s corporate travel insurance (available at Insurance (SharePoint)), and any exemptions or limits to cover, noting that insurance cover and terms and conditions may change from time to time.

UTS corporate credit card management

4.14 Staff can apply for a UTS corporate credit card in line with the procedure. A staff member with a band 1 to 4 financial delegation may recommend that a UTS corporate credit card be issued to a continuing or fixed-term staff member (refer the procedure).

4.15 The eligibility of all cardholders is subject to regular review by the Finance Unit. UTS corporate credit cards may be withdrawn or cancelled at any time in line with the procedure.

UTS corporate credit card use

4.16 UTS corporate credit cards can be used only: 

1. while undertaking university travel 
2. for entertainment when on university business (in line with the Entertainment Policy) 
3. within relevant approved budgets, and 
4. in line with this policy, the procedure, the Code of Conduct, the Procurement Policy and the Delegations.

4.17 Use of the UTS corporate credit card for legitimate university business expenses in addition to travel-related expenditure is permitted in approved circumstances by an authorised delegate.

4.18 A preferred provider must be used for the purchase of goods and services. Exceptions to this requirement must be approved by an authorised delegate.

4.19 A UTS corporate credit card is not permitted for the purchase of certain goods and services, including but not limited to IT software and hardware, hazardous or dangerous goods and materials, and laboratory consumables (refer the procedure).

4.20 Personal expenses must not be incurred on a UTS corporate credit card (and is considered a breach of this policy). Where expenses consist of both business and personal, these must be managed in line with the procedure. Any genuine mistakes must be identified and rectified as soon as possible.

4.21 The cardholder is responsible for all charges placed on a UTS corporate credit card. All refunds for goods and/or services must be credited against the UTS corporate credit card.

4.22 UTS corporate credit card purchases are not confidential and are subject to scrutiny, audit and regular reporting.

Expenses and reimbursements

4.23 University travel and entertainment expenses (refer Entertainment Policy) are covered by UTS in line with the procedure. The staff member and the travel approver must consider the nature and appropriateness of the travel or entertainment expense and ensure it is consistent with the approved purpose of the university travel or business.

4.24 Staff are expected to use AirPlus centralised billing card for the purchase of all flight tickets through Concur and UTS preferred travel management companies. UTS corporate credit cards should only be used to pay for accommodation and related incidentals expenses for legitimate business in line with the procedure.

4.25 A tax invoice (or equivalent when undertaking international travel) that is inclusive of goods and services tax (GST) must be kept for all transactions (reimbursements or UTS corporate credit card use).

4.26 UTS will reimburse transactions under AUD$20 without tax receipts as managed in Concur. Staff must complete a purpose of expense field to fulfil Australian Taxation Office: Fringe benefits tax obligations.

4.27 Staff who make purchases with a UTS corporate credit card or seek reimbursement should familiarise themselves with the types of fringe benefits that may arise with certain types of expenditure. FBT liability is outlined in the procedure and will be determined by the university via Concur.

4.28 Where staff use their own funds as a last resort to purchase goods and services, they may be reimbursed through Concur in line with the requirements and limitations of this policy and the procedure.

4.29 A cash advance is only available in exceptional circumstances where the use of a UTS corporate credit card has not been authorised and/or the use of a personal credit card is not possible. The cash advance limit is set at AUD$80 a day for both domestic and international travel.

4.30 Staff must not approve their own expense claims.

4.31 Staff who require an expenses-related exemption to this policy may be required to complete and submit a travel and expense policy exemption form (available at Travel and Expense Forms (Staff Connect)) in line with the procedure.

Managing expenses risks

4.32 Staff must be aware that certain goods are prohibited under the Customs Act 1901 (Cwlth). Before purchasing goods from an external supplier, staff must: 

1. check whether the goods are prohibited or restricted under this Act (refer Department of Home Affairs), and 
2. ensure that the supplier (or merchant) is not listed on the DFAT Consolidated List.

4.33 If the supplier is listed on the DFAT Consolidated List staff must contact the Office of General Counsel.

Records management and privacy

4.34 Corporate credit card management, and travel and reimbursement practices, must be appropriately documented. Records relating to travel and entertainment expense claims will be held and managed in Concur in line with the Records Management Policy, the Privacy Policy, related procedures and the Concur privacy notice.

4.35 Faculties, units and staff may destroy the original documents, including any paper documents, that have been attached to travel and expense claims once these are available for review in Concur or any related apps.

Policy breaches

4.36 Travel undertaken outside of this policy’s requirements is not recognised as university travel and falls outside the university’s responsibility and support. Variation from approved travel and/or expenses agreements is considered a breach of this policy.

4.37 All actual or suspected breaches of this policy must, in the first instance, be reported to the relevant supervisor who is responsible for managing or escalating the breach to the Chief Financial Officer (CFO). The CFO will assess the nature of the breach to determine the appropriate response, including management in line with the Code of Conduct and/or the relevant Enterprise agreements. Breaches may be further escalated.

4.38 Improper use or issuance of a UTS corporate credit card is a breach of this policy and may render the cardholder and/or approver liable to disciplinary action, legal action or criminal prosecution in line with this policy and the procedure.

4.39 Breaches that represent serious wrongdoing (including corrupt conduct, maladministration or serious and substantial waste) must be reported in line with the Whistleblowing and Public Interest Disclosures Policy.

5. Roles and responsibilities

5.1 Policy owner: The Chief Financial Officer (CFO) is responsible for:

1. policy enforcement and compliance, ensuring that its principles and statements are observed
2. Concur, the UTS travel and expense management system
3. oversight of UTS corporate credit card administration, management and use
4. the approval of any associated university level procedures
5. the management of policy breaches, and
6. reporting any fraudulent activities.

5.2 Policy contact: The Head, Shared Services, Finance Unit is responsible for:

1. implementing this policy and delegating responsibility for management within the Finance Unit
2. assessing and approving requests for the issue of UTS corporate credit cards
3. approving extended credit limits above AUD$2000.

5.3 Implementation and governance roles:

The Provost has responsibilities as outlined in this policy and the procedure in relation to academic staff.

The Chief Operating Officer has responsibilities as outlined in this policy and the procedure in relation to professional staff.

Staff with band 1 to 4 financial delegation (refer Schedule G2 – Strategic Delegations) may approve travel in line with this policy, the procedure and the Delegations.

The Expense Management Officer, Finance Unit is responsible for credit card administration activities in line with this policy and the procedure.

6. Definitions

The following definitions apply for this policy and all associated procedures. Definitions in the singular also include the plural meaning of the word.

Acquittal means the preparation of an expense report for transactions made by staff for processing by the Finance Unit in line with this policy and the procedure.

Affiliate is defined in the Code of Conduct.

Cardholder means the UTS staff member whose name appears on a UTS corporate credit card.

Concur means the software package and associated procedures and documentation used by UTS to manage university travel and expenses. Concur is accessible to staff and affiliates via Staff Connect.

Domestic travel means travel more than 50 kilometres (one way) from UTS and within the borders of the Commonwealth of Australia. See also trans-Tasman travel.

Entertainment is defined in the Entertainment Policy.

Expense report means a report generated from the travel and expense management system that details the expenses incurred by a UTS staff member for a specified period. An expense report may include UTS corporate credit card transactions, central billing card transactions and/or out-of-pocket expense claims.

Fringe benefit means benefits paid to an employee (or associate) in respect of employment, such as a car, car parking, entertainment and payments of private expenses.

Fringe benefits tax is the tax payable on these fringe benefits. This is defined by the Australian Taxation Office: Fringe benefits tax.

Goods and services tax (GST) means a value-added tax of 10% levied on most goods and services sold for domestic consumption.

International SOS means the university’s preferred provider for medical, health and security services for staff and students undertaking international travel.

International travel means travel outside the borders of the Commonwealth of Australia.

Limit means the maximum amount that may be expended on a UTS corporate credit card in a single month.

Meals is defined in the Entertainment Policy.

Preferred provider means those suppliers or service providers, including travel companies, with whom UTS has a preferred provider agreement.

Reimbursement means the repayment of money to UTS staff for the purchase of goods and/or services for university business or university travel using their own funds.

Serious wrongdoing is defined in the Whistleblowing and Public Interest Disclosures Policy.

Staff is defined in the Code of Conduct.

Tax invoice means a document issued by a supplier or service provider that complies with the following points, as required by the Australian Taxation Office in A New Tax System (Goods and Services Tax) Act 1999 (Cwlth):

1. is issued by the supplier
2. is dated
3. contains the supplier's identity and Australian Business Number (ABN)
4. contains a brief description of the good/service provided and the price
5. includes the amount of GST (if any) payable for each sale.

Travel advice rating means the security rating for a specific country as published by the Department of Foreign Affairs and Trade (DFAT) on smartraveller.gov.au

Travel and expense management system refer Concur.

Trans-Tasman travel means travel to and from New Zealand. For the purposes of booking flights, trans-Tasman travel is treated as domestic travel.

University business means any official, approved business of UTS including any strategic, teaching, learning, research and other related university activities.

University travel means university approved domestic and international travel undertaken by a UTS staff member (or affiliate) for the purposes of conducting university business or furthering the interests of the university. University travel includes externally funded travel.

UTS corporate credit card means a credit card issued through the university to a staff member for the purposes of procuring goods and/or services in the course of university business.