Expense policy: Difference between revisions

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{{notice|The current policy is set out at [[Conflicts_of_interest_policy#Expenses]]. This draft is intended to expand that policy. Please help improve it!}}
#REDIRECT [[Expense procedures]]
{{notice|I was concerned that this policy contained a lot of redundant language and repeated the word "reasonable" or "where necessary" often. As an exercise I had a go at removing all of this and tried to create a shorter version. See the discussion page. Please ignore if you prefer the version below [[User:Victuallers|Victuallers]] 18:15, 6 November 2011 (UTC)}}
 
Wikimedia UK is committed to reimbursing the actual and necessary expenses incurred by volunteers, board members and staff when they are engaged on Wikimedia UK business, including meetings, conferences and workshops. We may reimburse attendance of international events, and organisation of events in the UK (although we would not expect to reimburse attendance at a UK event unless such reimbursement is specifically offered for individual events). We may also reimburse expenses incurred for purchasing publicity material, and expenses related to running an event {{comment|I wouldn't expect the cost of running an event to come under the expenses policy - that's regular expenditure, not an individual's expenses. There should be a separate policy covering regular expenditure.|[[User:Tango|Tango]]|red}}.
{{comment |I suggest that once the office is running smoothly all expenses come through the office for payment. This will mean a. speedy payment, b. all expenses payments can be logged against individuals and the volunteering area,e,g, a GLAM project or travel to a specific meeting. c. we can keep track of the individual projects and budget heads to avoid over or underspends d. Volunteer, especially trustee time can be spent on the important brainy stuff. The office would have a list of who is doing what to make sure that all claims are bona fide and in any case where it is not obvious an email can be sent to the trustee or key volunteer involved.|Jon}}
 
All expenses that are intended to be reimbursed must be approved by the individual(s) responsible for the appropriate budget line (or, in their absence, the WMUK board). Evidence for expenses must be provided, ideally via receipts, or alternatively via bank or credit card statements, unless the expense falls under the standard per diem {{comment|Receipts should be required for everything, otherwise the per diem just becomes an unconditional payment|Tango|red}}{{comment|Thats the intention otherwise why bother to have a per diem option|Victuallers|blue}}. Expenses are expected to only be incurred at levels that are reasonable for a UK charity.
 
Note that this policy explicitly excludes salary costs for employees (whether full-time or part-time) or contractors. No part of this expense policy should be construed as forming part of a salary or hourly rate for the individuals being reimbursed. As such, minimum wage considerations do not apply to this policy.
 
== Travel ==
We will reimburse the costs of:
* Airfares at economy class rates. Budget airlines are preferred where available; otherwise the use of standard airlines is acceptable, particularly when flights are of long duration (i.e. over 2 hours). Please use price comparison websites (e.g. http://www.expedia.com/) to minimize flight costs. Increased costs resulting from traveling at more convenient times are acceptable. Where possible, travel by train is preferable so long as it does not take significantly longer, or has a significantly higher cost, than flying. <s> (NB: in the future we hope to qualify for charity air fares, which will decrease the cost of flights made on WMUK's charitable business.)</s> {{comment|Not relevant to this policy|AndrewRT}}
* Train fares at standard rates (off-peak rates are preferred wherever possible). First class fares may be reimbursed providing that the cost is less than standard class plus additional relevant expenses (e.g. either the ticket is cheaper than the equivalent standard class ticket, or the reasonable benefits of first class [i.e. internet access and catering] outweigh the increased cost of the ticket).
* Travel by private motor vehicle at [http://www.hmrc.gov.uk/rates/travel.htm standard HMRC rates], adjusted based on the fact that mileage is more likely to be incurred for individual trips than in bulk throughout the year; i.e. 45p/mile for the first 150 miles (up to a maximum of 10,000 miles in any given year), and 25p/mile thereafter, for each return journey (defined as journeys separated by staying overnight at the claimant's residence). An additional 5p per person per mile may be claimed when carrying passengers who are also on WMUK business. Please ensure that your car insurance allows you to be compensated for travel. This may require you to include use for business purposes on the insurance for your vehicle - please check this with your insurance company. Note that the cost of such coverage, or any other insurance coverage including breakdown cover, will not be covered by WMUK beyond the standard rates.
* Travel by motor bike will be reimbursed at the standard HMRC rate of 24p/mile.
* Travel by bicycle, where such travel is not covered by the per diem rate, will be reimbursed at the standard HMRC rate of 20p/mile.
* Travel by ferry at standard prices where necessary
* Long-distance travel via bus, where such travel is in excess of the expectations for incidental expenses
* Travel by taxi where no other reasonable alternatives are available, and where such travel is in excess of the expectations for incidental expenses
* Other reasonable forms of travel as needed will be reimbursed subject to approval on a case by case basis.
* Vehicle rental may be approved in advance where necessary on a case by case basis, but would not be reimbursed on a routine basis. For example, this would cover rental when necessary to transport bulky items, or if the cost of renting and petrol is less than the cost of private motor vehicle mileage (as described above) or other reasonable transport alternatives.
* Toll charges (such as the M6 toll, or the London congestion charge) will also be covered where these are unavoidable.
* Where alternative means of transport are required for physical or medical reasons (e.g. travel by taxi, or business class air fares), then these will also be reimbursed as appropriate.
* The costs for employees commuting to the WMUK office will not normally be reimbursed unless prior approval of that reimbursement has been incorporated within the employees' contract of employment.
 
Where possible and feasible, travel by train or other public transport methods is preferable to airplanes or private motor vehicle.
 
Travel by underground, bus and cycle are normally covered under 'Meals & Incidental Expenses' below. Exceptions to this should be agreed on an individual basis prior to the expense being incurred.
 
WMUK expects, and encourages, all individuals traveling on WMUK business to have obtained the appropriate travel insurance, and will reimburse the cost of this insurance. WMUK will not normally reimburse expenses and liabilities incurred that would otherwise have been covered by such insurance.{{comment|You should look into getting company travel insurance - it's usually cheaper than buying a separate policy for each individual.|Tango|red}}
 
Where travel is being reimbursed for minors (i.e. those under 18 years old), then the corresponding travel for their guardian will also be reimbursed, provided that those expenses are in accordance with the guidance that is set out in this policy.{{comment|Schoolchildren on work experience and other unpaid interns are (I believe) usually paid travel expenses to get to the place of work and given lunch (I think this is so they are not employees, avoiding paperwork). I think we should definitely have that as an option. Paying for their Mum as well? I don't think so. Most young Wikipedians I've met are the type who have been travelling unaccompanied for years. There are lots of school leavers and graduates at the moment who would leap at the chance to get a reason to get out of the house each morning to do something useful and get a reference from the worlds fifth biggest website too.|[[User:Filceolaire|Filceolaire]]|green}}
{{clear}}
 
== Accommodation ==
We will reimburse the reasonable costs of accommodation provided that:
* Stays are at budget class hotels (3 star or below). We would not expect to reimburse stays in 4* or 5* hotels except in extraordinary circumstances (such as the price of such accommodation being lower than the standard cost of lower quality hotels.{{comment|What is a 3*** hotel? Quite different in Paris and Darjeeling? Not sure if there is an easy answer to this. Will probably rely on some trust and common sense. The Foundation say this: WMF travelers shall be reimbursed the actual and reasonable expenses for accommodation while traveling on WMF business. A single room with a private bath is the standard. Although travelers generally stay in commercial accommodation, travelers may choose to make arrangements for private, non-commercial accommodation (e.g. lodging with friends or family). In these instances, the traveler may claim $30.00 US per night. Receipts are not required for reimbursement of this amount.|Jon}}{{comment|This opens the question of an accommodation per diem which seems premature to me. But I like thier grown up attitude. With an office checking expenses  (And a chair checking mine!) I would hope we could make something like this work.|Jon}}
{{clear}}
* As a general guideline, we expect that a hotel will cost less than £50/night/person in the UK, or will cost a reasonable amount in other countries taking into account the average price of hotels in those locations.
* When a standard budget class hotel is designated by a conference or workshop, then we would expect people to stay at that hotel even if alternative, cheaper, options are available, to increase networking opportunities.
* The definition of 'hotel' above includes accommodation by other means, such as hostels, caravans or camping.
{{clear}}
 
== Meals & Incidental Expenses ==
Wikimedia UK will pay for meals and incidental expenses for volunteers as follows;
* £25 for a full day involving an overnight stay before or after the day in question {{comment|That means you get the £25 both on the day before and after a one-night stay - you should only get it once.|Tango|red}}{{comment|Sounds reasonable enough, provided that actually the majority of that day will be spent for the trip/activity (although 7h might be a high threshold). I.e. if you get home at 11 am you should not get full per diem.|Lodewijk|blue}}
* £10 for a full day where no overnight stay is involved {{comment|This is promoting people to take a hotel instead of going home late in the evening. If 7+ hour is spent, I'd say 25 pound is fair.|Lodewijk|blue}}
A "full day" means at least 7 hours of activity on behalf of Wikimedia UK,{{comment|Slight clarification needed that this is not intended to cover taking part in events unless the reason for attending were to officially represent WM-UK or coordinate, facilitate or present at the event as part of delivering a programme such as GLAM or Outreach.|Fae}} including travel time. Where all relevant meals are provided as part of an event programme, this per diem rate will not be payable. This amount may vary depending on the location of the expense; if the costs of meals and incidental expenses are expected to be significantly higher or lower than the quoted rate depending on local subsistence costs, then a modified per diem rate should be agreed in advance of the expense. Where travel is in the United States, then the expected per diem will be at 75% of the State Dept and GSA rates, as defined by the [http://www.gsa.gov/portal/content/104877 U.S. General Services Administration] or the [http://aoprals.state.gov/web920/per_diem.asp U.S. Department of State] {{comment|Why is the USA singled out? - because clear guidance could easily be located thanks to the WMF policy, and it makes sense to synchronise with their policy; other guidance can be added in here as appropriate.|Tango|red}}.
{{clear}}
This sum accounts for:
* meals and refreshments (including breakfast, lunch and dinner for the full rate; or either lunch or dinner for the lower rate; in both cases including refreshment costs in between meals)
* costs of phone calls and/or data connections for Wikimedia UK purposes and for reasonable personal use connected to travel on Wikimedia UK work
* Incidental transport costs (e.g. bus fares, car park charges, short taxi rides) too trivial to submit claims for. {{comment|You'll struggle to afford any taxi ride out of the per diem.|Tango|red}}
 
Incidental expenses which are individually greater than these thresholds will only be paid against receipts, unless prior agreement is received from the budget holder.
 
These rates apply to stays of less than 7 days duration within the UK, the rest of the European Union, and the United States of America. Rates for longer stays and other locations may be altered at the discretion of the Chief Executive and Treasurer.
 
Where any volunteer claims per diem expenses on a recurring basis, the Chief Executive or, if necessary, the Board of Trustees will review the arrangement to ensure that Wikimedia UK is not breaking its obligations under minimum wage legislation.
 
Expenses may be claimed based on receipts, rather than on the per diem rate, where requested either prior or after the expense. It is expected that this will only be the case where expenses are lower than the per diem rate, unless approved in advance.
{{comment|We keep saying "reasonable and sensible" over and over again. And here we suggest that you can either have £25 or if (and only if) you have every receipt correctly filed then you can have less. Or if the bill comes to over £25 then we will insist that it is pre-authorised. Ummm ... we always ask for it be authorised. Why are we saying these things so many times? This is essentially simple but we are making it complex by insisting that expenses are reasonable and sensible etc.|Victuallers|blue}}
 
Note that WMUK will not reimburse the costs of alcohol, cigarettes or other recreational expenses. {{comment|What about entertaining? If you take a potential partner out to dinner, they'll expect you to order a bottle of wine.|Tango|red}}
 
== Travel for multiple purposes ==
If a single journey incorporates multiple purposes that are not solely for the advancement of WMUK's charitable mission (e.g. staying a couple of extra days for personal reasons, or incorporating a visit on behalf of other organisations), then WMUK will reimburse only the portion of the expenses that is for WMUK purposes. For example, on a trip abroad, we would only pay the per diem and cover the costs of accommodation for the days that were spent on WMUK business, although we would reimburse up to the equivalent cost of travel to the location required for the business being reimbursed by WMUK (or the amount receipts are available for if a lesser sum), excluding any additional journeys for other purposes.
{{comment|We need to remember that long trips will also involve coping with jet lag. I think a reasonable allowance should be made rather than expecting people to arrive and start work staright off the plane. The far east always takes me at least a day for instance.|Jon}}
== Other expenses ==
WMUK may also reimburse, or will directly cover, the costs of:
* Registration costs for conferences
* Meeting rooms, catering and other corresponding costs for WMUK and WMUK-related events
* Long-duration car parking expenses where necessary
* Publicity material, such as badges, T-shirts and printed materials, and corresponding postage costs, where that material is not stocked by the WMUK office
* Phone calls to participate in meetings remotely
* Childcare or other costs of caring for dependent individuals whilst on WMUK business {{comment|This should have some conditions added, or it could get very expensive.|Tango|red}}
* Entertainment costs for other parties, where those costs have been approved in principle in advance. {{comment|This needs its own policy.|Tango|red}}
* Any other reasonable expenses where approved by the budget holder in advance of the expense being incurred.
 
{{comment|As mentioned above, some of these are things that I wouldn't consider "expenses". They don't relate to a particular individual, but rather to an event or other chapter activity and should be covered by different processes.|Tango|red}}
 
== Approval and reimbursement process ==
Approval should be received from the appropriate budget line manager (or, in their absence, from the WMUK board) prior to the expense to be incurred, or afterwards in exceptional situations. Where possible, expenses should be paid directly by WMUK. Expenses may also be transferred to staff or board members where appropriate.
{{comment|See above what I said about centralising expenses payments.  As part of this I would expect expenses paid, to whom and their purpose to be on the office site for people to see.|Jon}}
 
Reimbursement will normally be carried out by bank transfer or cheque after provision of the receipts (or alternatively, as evidenced by bank or credit card statements). Reimbursement will normally take between 3 and 4 weeks. Where necessary, advances may be provided to cover anticipated expenses. Should the expenses not be subsequently incurred, or are incurred at a lower level than anticipated, then the excess should be returned to WMUK.
 
The person being reimbursed is responsible for all tax implications of the reimbursement.
 
Expense claims must be submitted within 6 months of the completion of the corresponding trip; claims submitted after this point will not be reimbursed.
 
Where the individual concerned is receiving a speaker's fee or honorarium for their presence, then WMUK would not expect to cover their corresponding expenses. Additionally, where expenses are being covered by another party, then WMUK will not also reimburse for said expenses.
 
Should WMUK subsequently discover that expenses have also been reclaimed by other means; that a speaker's fee/honorarium has been provided; or where expenses have otherwise been reimbursed multiple times or in excess of the amount claimed, then WMUK expects to be refunded for the excess payments as appropriate.
 
Conflicts of interest that arise as a result of this expense policy should be addressed as per the [[Conflict of Interest policy]]. This includes situations where a speaker's fee or honorarium is being received by the individual in question.
 
== Opting out of being reimbursed in full ==
Should an individual not wish to retain part or the whole of the reimbursement, then they may pay back part or all of it back to Wikimedia UK after reimbursement. If appropriate and in the presence of a Gift Aid declaration, then this may count as a Gift Aid payment.{{comment|This is obvious and we could lose this section. If someone decides to claim all their money and then after we have checked it and approved it ... then decides to give it back to us ??? I'm not sure I'd say thank you with much enthusiasm|[[User:Victuallers|Victuallers]] 15:26, 15 October 2011 (UTC)|blue}}
{{comment|The advantage of this is you get the Gift Aid back, which you don't if someone just doesn't claim|AndrewRT}}
 
== External guidance ==
* [http://www.charity-commission.gov.uk/publications/cc11.asp CC11 - Charity Commission guidance on trustee expenses and payments]
* [http://www.hmrc.gov.uk/charities/guidance-notes/chapter3/sectionf.htm#ay HMRC guidance on Voluntary workers' expenses]
* [http://wikimediafoundation.org/wiki/Travel_policy The Wikimedia Foundation's travel policy]

Latest revision as of 17:25, 4 March 2014

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