Introduction
All expenses claims for expenditure incurred on Departmental or Research business travel/visits, must be submitted within 3 months after the travel and visit have taken place. If expenses are to be claimed from a Departmental account (as opposed to a Research Grant account), claims must be submitted by the end of the financial year in which they took place. The University financial year runs from 1 August to 31 July. It is possible to submit claims relating to the July of a given year up until approximately 17 August following.
The Expenses Claim Form, FD1A - completion
The Expenses Claim Form, FD1A, and guidance on the eligibility of expenditure are available from the tabs on the left. The guidance provides a condensed version of the University’s Financial Procedures Manual on this topic. Details of the current travel and subsistence allowances are also available from a tab shown on the left. The Form FD1A should be clearly completed with dates of expenditure, as well as the particulars and nature of the expense incurred. As much detail as possible should be given, including for travel, the time left and arrived, along with the times for the return travel. This allows the calculation of any subsistence allowable, if claimed. The organisation being visited and the reason/purpose for the visit should be stated. It is not sufficient to say ‘to attend a meeting/conference’. The purpose or title of the meeting/conference should be provided. This is now a requirement of many sponsors. The box for 'ACCOUNTING CODES' is to be completed with either your Departmental Account, or your Research Grant number and expenditure type, from which the expenditure will be met, for example: Departmental Account - "PNBT GAAA", or, Research Grant and expenditure type - "PNAG/001 Travel & Subsistence".
Departmental Notes on submission of a claim:
All claims for reimbursement of expenses, with the exception of mileage, must be accompanied by a receipt, and wherever possible all receipts relating to the same trip should be submitted on the same claim form. If you have a large number of receipts, please number each and attach a schedule to the claim form, cross-referencing to the receipt numbers. Staple receipts to the claim form rather than by paperclip to avoid loss, as without a receipt you may not be reimbursed.
Please submit an original receipt for every expense. This should take the form of a till receipt (a tax receipt). Visa/credit card receipts and credit card/bank statements are not acceptable proof of expenditure without also the original tax receipt which breaks down the costs. If a receipt is not attached, the claim will be returned to you, and you will be asked to find the receipt. For the purchase of air tickets over the Internet, see below.
The University require you to obtain three quotes for travel/accommodation if in excess of the £250 purchasing threshold, whether claiming back on an expenses claim form or a supplier invoicing the Department. Individuals are encouraged to use the University’s travel request form to obtain quotes. This can be found at http://www.admin.cam.ac.uk/offices/purchasing/travel/ and replies are normally received from the three nominated suppliers, Key Travel, Premier Travel and Ian Allan Travel, within two hours of submission. Alternatively, individuals can print the results page from a price comparison website, showing three quotes. If you are unable to obtain three quotes e.g. accommodation in Africa where safety is paramount and there is only one suitable hotel, a justification must be written on the claim/invoice to this effect, in order that dispensation from this procedure can be authorised and the claim reimbursed. The above website can also be used to register for University Travel Insurance. Please be aware that if you choose to buy your own insurance, this will not be reimbursed unless a justification is provided as to why the University’s Travel Insurance was not suitable.
If you buy air tickets on the Internet, please ensure that you download a copy of the webpage which confirms your booking and payment, and gives details of your name, destination, date of travel and price paid for the ticket (see further notes on NIH/EC).
The University does not encourage the personal purchase of goods via the Internet and claiming back via an expenses claim form. The supplier should be first set up on CUFS and should then invoice us for the supply of goods/services. Please refer any queries to Gina Arnold (email: gka20@cam.ac.uk).
If you have taken out or renewed membership of a scientific society or learned body, or paid to attend a conference or seminar, please supply as much paperwork as you can to back up your claim for reimbursement i.e. copy of the invoice from the society/conference organisers or the letter from the society requesting that you renew. Please also supply a copy of any e-mail sent confirming payment by you or a receipt.
Please list the names of all individuals to whom the expenditure relates (i.e. names of all people attending a meal along with their institutions, and the purpose of the meal) If requesting reimbursal after having paid on behalf of another individual (e.g. purchased both your own and a colleague’s rail ticket for a trip), please provide a signed statement from the individual to this effect.
If you have taken out or renewed membership of a scientific society or learned body, or paid to attend a conference or seminar, please supply as much paperwork as you can to back up your claim for reimbursement i.e. copy of the invoice from the society/conference organisers or the letter from the society requesting that you renew. Please also supply a copy of any e-mail sent confirming payment by you or a receipt.
Please list the names of all individuals to whom the expenditure relates (i.e. names of all people attending a meal along with their institutions, and the purpose of the meal) If requesting reimbursal after having paid on behalf of another individual (e.g. purchased both your own and a colleague’s rail ticket for a trip), please provide a signed statement from the individual to this effect.
If you have purchased meals, travel tickets, etc. with another currency, please indicate the amount in that currency. If you have a bureau de change receipt for the trip, or a sterling conversion shown on your credit card/bank statement for the purchase claimed, we can use this rate when reimbursing your claim. In all other cases we are obliged to use the rate shown on CUFS at the time we reimburse you.
All claims should be signed by the claimant and countersigned by the Principal Investigator/authorised signatory on the grant/Departmental account to which the expenses are to be charged. If the claimant is unable to sign the claim, proof of the individual’s existence and intent to claim should be attached to the form (for audit purposes) e.g. an email from a visiting speaker requesting reimbursal of expenses. All claim forms are countersigned by the Departmental Secretary or Assistant Secretary on submission to confirm that the expenditure is eligible.
NIH/EC – notes on eligible expenses:
The NIH will not pay for alcohol consumed either as part of a subsistence claim or entertaining. If you claim a meal/s where alcohol is shown on the same receipt, they will also not reimburse the cost of the meal (even if you are not claiming for the alcohol). If you wish to claim for your meal on an NIH research grant you will need to obtain a separate receipt showing the meal only.
The EC may on some occasions request proof of attendance at a conference or seminar. This could include boarding passes, train tickets, minutes of the meeting, attendance registers etc. Please note that the NIH and the EC will not reimburse expenditure without a tax receipt. A credit card receipt submitted without the tax receipt (showing the breakdown of expenditure and any taxes applied) will not be reimbursed.
Both the NIC and the EC will not pay VAT or other government levied taxes, including those charged for expenditure outside the UK. Currently these charges will be met by the Department, however, please be aware that this could change if costs become too high.
If in doubt about any of the above, please consult Gina Arnold ((email: gka20@cam.ac.uk)).
GKA, March 2012