TRUST POLICY AND PROCEDURE FOR EXPENSES
Reference
Number
Version:
Status:
2.3
Final
Author: Sue Hawkins
Job Title: Deputy
Director of Human
Resources (HR)
HR 2009 014
Amendment
History
Version
Date
Author
Reason
1
November
04
Director of
HR
Original
2
July 09
S Tomlinson
Updates required
2.1
July 09
S Tomlinson
Amendments
2.3
August 09
Sue
Hawkins
Amendments
Intended Recipients: All Employees
In consultation with and Date: Communications (June 2009), Finance (June
2009), Human Resources (June 2009), Procurement (June 2009), Medical
Workforce (June 2009), Partnership Forum (June and July 2009) and Local
Negotiating Committee (September 2010)
Training and Dissemination: Launched through Intranet, e-mail circulation list.
Articles in Synapse and Signpost. Briefing sessions for managers held by the HR
Resource Team and to be updated in line with national changes.
To be read in conjunction with: Agenda for Change Handbook,
Medical & Dental Terms and conditions, East Midlands Deanery expenses policy,
Policy for the Administration of Leave Applications for Consultants & Career Grade
Doctors
EIRA Stage one Completed: Yes
Stage two
Procedural Documentation Review
Group Assurance and Date
Yes, November 2010
Approving Body and Date
Approved
HR and Workforce Committee, October
2010
Date of Issue
November 2010
Review Date and Frequency
November 2013 then every 3 years
Contact for Review
Deputy Director of HR
Executive Lead Signature
Director of HR
Approving Executive Signature
Director of HR
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 2 of 18
Contents
Section
Page
1.
Introduction
4
2.
Purpose and Outcomes
4
3.
Definitions
4
4.
Key Responsibilities/Duties
5
5.
Processing of Expenses
6
6.
Monitoring Compliance and Effectiveness
11
7.
References
11
Appendices
Appendix 1
Travel & Expense Claim Form page 1
12
Appendix 2
Travel & Expense Claim Form page 2
13
Appendix 3
Lease Car Claim Form
14
Appendix 4
Registration for Official Car User Form
15
Appendix 5
Mileage Allowances
16
Appendix 6
AfC Subsistence Allowances
17
Appendix 7
Registration to become a Regular Car User
18
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 3 of 18
TRUST POLICY AND PROCEDURE FOR EXPENSES
1.
Introduction
1.1
The policy applies to all employees who claim expenses. An employee will be
reimbursed for reasonable, justifiable expenses when performing official duties on
behalf of the Trust.
2.
Purpose and Outcomes
2.1
This policy is to guide employees including managers of the process of what, how,
and when expenses can be claimed.
2.2
The policy outlines the duties required by the Trust to meet current legislation.
2.3
This policy will be reviewed annually to ensure the Trust continues to meet legal
requirements.
3.
Definitions
3.1
Business Mileage
All mileage the vehicle performs for Trust purposes except:
a) Home to work and return journey during the normal working week unless called
out from home.
3.2
Official Car User
Any employee required to use their car for Trust business purposes there are two
categories: - Standard User and Regular User
3.2.1 Regular User
A Regular user will:
-
Travel an average of more than 3,500 miles a year;
Or
-
Travel an average of at least 1,250 miles a year; and necessarily use their car
on average three days per week;
Or
-
Spend an average of at least 50% of their time on travel, including the duties
performed during visits;
Or
-
Travel an average of at least 1,000 miles a year and spend an average of at
least four days per week on travel, including the duties performed during the
visits.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 4 of 18
See Appendix 7 for the Application Form.
3.2.2 Standard User
A Standard user will use their car for business purpose but does not meet the
criteria to become a Regular User. See Appendix 4 for Application Form.
3.2.3 Public Transport Rate
This is paid to employees who are not an authorised Official Car User.
3.2.4 Courses and Training
Public Transport Rate is also paid for attending training courses and conferences.
4.
Key Responsibilities/Duties
4.1.
Employees
Employees will have responsibility to read and understand this policy and when
claiming expenses, they will ensure all associated and requested paperwork is
authorised by their manager. Claims should be submitted to the Pay Services
Section of the HR Resource Team.
4.2.
Authorising Managers
Authorising Managers will have responsibility to ensure all claims are scrutinised
and will only sign to authorise when they are confident the expense was legitimately
made on behalf of the Trust.
4.3.
Payroll and Pensions Team
Payroll and Pensions Team will have responsibility to ensure that the principles in
the policy are applied to ALL claims and to maintain accurate records of all claims
and associated paperwork.
4.4.
Director of Human Resources
The Director of Human Resources has responsibility for ensuring implementation
and monitoring of the HR Policies and Procedures. This work is maintained by the
Partnership Forum and reported to HR and Workforce Committee and the Trust
Joint Council.
4.5.
Director of Finance and Information
The Director of Finance and Information will received notification of inappropriate or
suspected fraudulent claims.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
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4.7.
Partnership Forum
This Forum consults on the content, implementation and monitoring of the HR
Policies and Procedures to ensure that the Trust meets employment legislation,
good workforce practice and NHSLA Standards.
4.8.
Local Negotiating Committee
This Committee consults on the content, implementation and monitoring of the HR
Policies and Procedures on behalf of medical and dental staff to ensure that the
Trust meets employment legislation, good workforce practice and NHSLA
Standards.
4.9.
HR and Workforce Committee
This Committee is responsible for the approval and monitoring of HR Policies and
Procedures to ensure that the Trust meets employment legislation, good workforce
practice and NHSLA Standards.
4.10. Trust Joint Council
This Council is responsible for considering and supporting the HR Policies and
Procedures recommended by Partnership Forum to ensure that the Trust meets
employment legislation, good workforce practice and NHSLA Standards.
5.
Processing of Expenses
5.1
Travel Expenses
5.1.1 You can claim business mileage from your base of work, to Place of Visit and return
to base. On occasions when you travel to your Place of Visit directly to or from
Home, the mileage claimed should be the lesser of the two
Home
Mileage actually travelled = 17
Mileage had you travelled base to
Place of Visit to Base = 14
10
Place of Visit
Mileage claimed would therefore be 14
7
Base
5.1.2 For Midwives in the Community only, all mileage from the home address, if their
official base, will be classed as business mileage.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
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5.1.3 For Consultants, Associate Specialists and Specialty Doctors where a doctor travels
between their home and principal hospital and/or after an official journey direct from
their home to the place visited and/or return home from the place visited, mileage
allowance will be payable for the whole distance travelled, subject to a maximum
based on the return journey from their principal hospital to the place visited plus
twenty miles.
5.1.4 Doctors in training, who are employed on training rotations, can claim the ‘excess’
mileage from their home to their principal place of work minus their home to their
base hospital.
5.1.5 It is an Inland Revenue requirement that where an employee is called out from
home, all mileage claims will be taxed, unless the employee obtains written
confirmation from the Inland Revenue that they meet the criteria required for the
mileage to be a tax free payment.
5.1.6 Employees must ensure that mileage related to on-call is clearly identified
separately on the expenses form (Appendix 1 and 2) in the space provided.
5.2.
Use of Private Cars for Business Purposes
5.2.1 Employees who are required to use their own vehicles during the course of their
duties should be registered as 'Official Car Users'. The Manager should complete
the notification form (Appendix 4) and forward a copy to the Payroll and Pensions
Team.
5.2.2 In accordance with the Health and Safety at Work Act 1974 and subsequently the
Management of Health & Safety at Work Regulations 1999, it is mandatory that all
employees who use their own vehicle for trust business irrespective of the category
submit a copy of the current MOT certificate as well as their insurance certificate
indicating they are covered for business use. Employees will also be required to
keep the Team updated with copies of current MOT, Driving Licence and Insurance
documents each year or when renewed. The Payroll and Pensions Team will
contact all employees that have claimed mileage with in the previous year and
request updated documents. This information will be held on a database and files in
the Payroll and Pensions Team.
5.2.3 The Trust will not reimburse any costs associated with amending car insurance as
employees receive a higher rate of mileage to compensate.
5.2.4 Official Car User claims will be reimbursed in accordance with the rates set out in
Appendix 5.
5.2.5 The expense rate varies depending on the total amount of mileage claimed per
financial year; therefore claims will be pro-rated accordingly.
5.2.6 Employees should try to avoid Toll Charges wherever possible.
5.2.7 Where car parking fees are incurred outside of the Trust, these will be reimbursed.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
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5.2.8 All employees are personally responsible for payment of parking fines.
5.3
Rail Travel and Hotel Accommodation
5.3.1 The Trust has a new process in place where the Trust receives preferential rates for
rail and accommodation bookings. Employees should make every attempt to book
through the new system as early as possible to ensure best rates. Each Directorate
has an allocated employee who is trained and able to book both rail and
accommodation.
5.3.2 The Trust does, however, recognise that there may be occasions where it may be
cheaper, or due to time constraints, for employees to book and pay for their own rail
fares or accommodation. These should then be authorised and claimed back
through expenses.
5.4.
Air Travel
5.4.1 Prior approval for air travel, other than for approved study leave, must be obtained
from the Chief Executive or Director of Human Resources. Air travel will be
reimbursed at Economy Class. Extra charges e.g. extra leg room, excess baggage
or upgrades will not be reimbursed by the Trust.
5.5.
Travel between London Road Community Hospital (LRCH) and Royal Derby
Hospital (RDH)
5.5.1 Employees are encouraged to use the Health Hopper for travel between the two
hospitals. Travel passes will be issued to enable free travel on the Hopper for those
parking within the Trust. Green travel passes will be available free for those
employees who travel inter site for meetings. All other staff users will have to pay
£1 a journey on production of ID.
5.5.2 Expenses for travel between the LRCH and RDH will therefore only be reimbursed
with prior agreement.
5.6.
Lease Car Scheme
5.6.1 Employees who travel 2,500 business miles or more per annum will be entitled to a
lease vehicle.
5.6.2 Reimbursement of Business Mileage will be reimbursed in accordance with the rate
set out in Appendix 5.
5.6.3 The Trust will contribute to the lease based on the cost of providing a Ford Fiesta
1.8 DSL for business mileage. This does not prevent employees choosing an
alternative vehicle.
5.6.4 Employees may choose to add to the business mileage, any amount of private
mileage they wish. In doing so they must pay any additional leasing cost as a
result.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
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5.6.5 The employee pays a minimum rental charge equivalent to:
a)
b)
c)
A proportion of insurance which relates to private mileage.
An annual administrative charge.
The road fund licence where the car is contracted for private as well as
business mileage.
5.6.6 The Lease Car Scheme is currently operated by Derwent Fleet Management
Services on behalf of the Trust. All employees allocated a lease car must abide by
the full conditions as laid down by Derwent Fleet Management
5.6.7 All lease cars will be covered by a fully comprehensive insurance policy covering
both business and private use. The premium is normally reviewed annually and
increased costs will be passed on to users.
5.6.8 The Trust can make no contribution toward any income tax liability arising from the
provision of a lease car with an element of private use. The Trust is required to
notify the Inland Revenue of the allocation of a lease vehicle.
5.6.9 In order to comply with EC Directive(s), and to ensure the scheme is attractive to all
employees, they may request a vehicle from any manufacturer. The vehicle chosen
must be suitable for the employee to carry out official duties.
5.6.10 Employees with lease cars taking Maternity Leave and Career Breaks need to refer
to the relevant policies for arrangements for lease cars.
5.7.
Subsistence Expenses
5.7.1 Employees on Agenda for Change contracts of employment are required to adhere
to rates of subsistence set out in the Agenda for Change Terms and Conditions of
employment see Appendix 6.
5.7.2 The Trust reserves the right not to pay costs which are deemed to be excessive. All
receipts must be attached to the expenses claim form. Please note that expenses
will not be paid in advance of expenditure and therefore claims can only be
submitted after expense/event has occurred.
5.7.3 For Consultants, Associate Specialties and Staff Grades, accommodation and
subsistence costs will be reimbursed to a MAXIMUM of £140.00 per day in
accordance with Trust Policy for the Administration of Leave Applications for
Consultants and Career Grade Doctors. Doctors in Training re-imbursement will be
in accordance with the East Midlands Healthcare Workforce Deanery Study Leave
Policy.
5.8.
Exclusions from Expenses
5.8.1 Only certain personal expenses (travel & subsistence, and some course related
costs) are covered by this policy.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 9 of 18
5.8.2 Examples of exclusions are: - alcohol and tobacco, other items have to be dealt with
through the appropriate systems, and not claimed on Expenses. If you need to
seek advice prior to any purchases please contact Finance or the Payroll Team.
5.9.
Hospitality
5.9.1 All hospitality should be arranged though the Trust and employees will not purchase
food and drink for meetings/events and then claim this back via expenses.
5.10. Telephone Expenses
5.10.1 The Trust will not normally reimburse the cost of fixed line rental unless it has been
mutually agreed that a second line is required for business purposes.
Consideration may be given to assistance with the cost of an additional extension or
mobile phone for employees required to be in telephone contact on Trust business.
However it is preferred that employees explore the new option detail below.
5.10.2 The Trust has introduced the option of having a Trust Mobile Phone therefore
employees should not be claiming phone calls on a regular basis. If required to
make business calls on a regular basis employees should contact the Head of
Voice Services who will be able to give full details of the scheme.
5.11
Claims
5.11.1 All expenses claims must be firstly authorised by the employee's manager (for
Consultants and Career Grade doctors, to the Medical Workforce Team and for
doctors in training to the Postgraduate office in Medical Education).
5.11.2 All forms should be submitted on a monthly basis to Payroll Team (usually by the
8th of each month, however this date may vary at Easter and Christmas and
employees will be notified of this separately) using the expense claim forms
(Appendixes 1 and 2), and attach receipts or any other appropriate evidence of
expenditure, failure to do so may result in expenses not being paid. Claims older
than 3 months WILL NOT be paid. Only in extenuating circumstances beyond the
control of the individual, expense claims older than 3 months may be reimbursed.
All expense claims regardless of the source of funding must be submitted according
to this policy.
6.
Monitoring Compliance and Effectiveness
The key requirements will be monitored in a composite report presented on the Trusts
Monitoring Report Template:
Monitoring
Requirement :
Monitoring compliance with the requirements of:

Process for payment of expense claims.

Process to be followed when inappropriate expense
claims are made.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 10 of 18

Monitoring Method:
Monitoring and auditing details of expense claims
 Records of expenses will be maintained by Payroll. A
schedule of expenses will be prepared and sent to the
Finance Department on a monthly basis.
 At the end of the financial year, Payroll Manager will
provide statistical information on number of expense
claims, the staff groups involved, and any comments on
the usability of the policy and its procedures.
 Recommendations and action plans will be developed
from the analysis and will be part of the annual reporting
mechanism
Report Prepared by:
Payroll Manager
Monitoring Report
presented to:
HR and Workforce Committee
Frequency of Report
Annually
7.
References
This policy should be read in conjunction with the:
Corporate Manslaughter and Corporate Homicide Act 2007
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 11 of 18
Appendix 1
Please use this claim form for all vehicle use except Lease cars.
DERBY HOSPITALS NHS FOUNDATION TRUST - TRAVEL CLAIM FORM
Personal Details
Car Details
Mr/Mrs/Ms/Miss/Dr :
Home Postcode :
Registration number :
Surname :
Directorate :
Engine Size :
Assignment Number (Mandatory) :
(Refer to front of Payslip)
Job Title :
First Name :
Date
Model of Car :
Business
Mileage
Details of Journey
On Call
Mileage
Excess
Mileage
(SPR's - ST's)
Home Base Travel
(Consultants)
Passenger
Miles
Name of Passengers
Total Mileage
I confirm that the expenses shown on this claim form were incurred by me on Trust business and that my vehicle insurance covers business use.
Signed :
Date :
Authorization
I certify to the best of my knowledge and belief that the expenses claimed incurred whilst engaged on Trust business.
Signed :
Printed :
Date :
Claims should be submitted monthly by the 8th of every month.
Failure to put Assignment Number and Name may result in your claim being returned and payment delayed.
Please note if you change your vehicle, MOT or renew your insurance please send copies of relevant documents to the Resource Team
Appendix 2
RECIEPTS MUST BE ATTACHED.
Date
From
EXPENSES
Details of how and where occurred
To
Parking Tickets
£
p
Bus Tickets
£
p
Train Tickets
£
p
Taxi Fare
£
p
Accommodation
£
p
Meals
£ p
TOTALS :
TRAINING/COURSE MILEAGE, FEES AND OTHER EXPENSES (PLEASE STATE)
Date
From
Course Details
To
Fees
£
Mileage
£
p
p
Expenses
£
p
Subsistence
£
p
Miscellaneous
Details
£
TOTALS :
I DECLARE THAT:
I CERTIFY THAT:
1.
1.
2.
3.
4.
5.
The above claim relates to expenses actually and necessarily incurred in connection with
my Health Service appointment.
I am the holder of a current driving license.
The insurance policy in respect of the above motor vehicle provides cover while the vehicle
is used on official business including training, for full third party insurance. This policy
includes cover against risk or injury to or death of passengers and damage to property and
that policy is now, and will continue to be, in force and covers the journeys claimed. Where
NHS clients/patients are being transported and claimed for my insurance company have
been notified and full insurance cover is in place.
The vehicle is maintained in a road worthy condition.
The subsistence, travel and other expenses claimed are in accordance with current terms
and conditions and I attach receipts.
2.
3.
4.
To the best of my knowledge and belief the journeys which are the subject of the
above claim where undertaken on authorised NHS business.
The claim is in accordance with the appropriate current terms and conditions.
Mileages claimed are reasonable and reflect business mileages where
appropriate.
I have examined receipts for all expenses claimed.
AUTH. OFFICER'S SIGNATURE: ______________________
PRINT NAME: ______________________
DATE: ______________________
EMPLOYEE SIGNATURE : ____________________ DATE : ____________
Please note expenses cannot be paid in advance and Only submit after expense/event has occurred.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Page 13 of 18
p
Appendix 3
DERBY HOSPITALS NHS FOUNDATION TRUST - LEASE CAR CLAIM FORM
Personal Details
Lease Car Details
Mr/Mrs/Ms/Miss/Dr :
Home Postcode :
Registration number :
First Name :
Directorate :
Engine Size :
Surname :
Job Title :
Model of Car :
Recorded Mileage :
(Start of month)
Recorded Mileage :
(End of month)
Assignment Number (Mandatory) :
(Refer to front of Payslip)
Date
Total Business
Lease Car Mileage
Details of Journey
To and From
TOTALS :
I confirm that the expenses shown on this claim form were incurred by me on Trust business and that my vehicle insurance covers business use.
Signed :
Printed :
Date :
Authorization
I certify to the best of my knowledge and belief that the expenses claimed were incurred whilst engaged on Trust business.
Signed :
Printed :
Date :
Claims should be submitted monthly by the 8th of every month.
Failure to put Assignment Number and Name may result in your claim being returned and payment delayed.
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Mileage:
Page 14 of 18
APPENDIX 4
DERBY HOSPITALS NHS FOUNDATION TRUST
HUMAN RESOURCES DEPARTMENT
APPLICATION TO BECOME A OFFICAL CAR USER'.
I request that the following employee be registered as an 'Official Car User '.
Name: ...........................................................................................................................
Job Title: .......................................................................................................................
Department: ...................................................................................................................
Car Registration Number: .............................................................................................
Year of Registration: ………………………………………………………………………..
Model and CC: .............................................................................................................
Petrol / Diesel (please delete as appropriate)
Reason for Registration: ...............................................................................................
.......................................................................................................................................
........................................................................................................................................
Date to be Effective from : .............................................................................................
Copy of Insurance attached:
Copy of MOT attached:
Copy of Driving Licence attached:
I confirm that my insurance cover includes business use and undertake to maintain this
during the course of my employment
It is mandatory that you update the Resource Team when you change your car and send in
copies of current insurance and MOT certificates when renewed.
Employee's Signature : ................................................................
Date : ................
Manager's Signature : ..................................................................
Date: .................
Appendix 5
MILEAGE ALLOWANCES
1 Public Transport Rate
24p
From the 1st April 2008
2 Regular User Allowance (Essential User)
a. Cars:
01-Jul-08
Engine Capacity:
Up to
1000cc
1001 to
1500cc
Over
1500cc
Lump Sum
£508
£626
£760
Up to 9000 miles
29.7p
36.9p
44.0p
Thereafter
17.8p
20.1p
22.6p
3 Standard Rates (Casual User)
a. Cars:
01-Jul-08
Engine Capacity:
Up to
1000cc
1001 to
1500cc
Over
1500cc
Up to 3500 miles
37.4p
47.3p
58.3p
Thereafter
17.8p
20.1p
22.6p
b. Motor Cycles:
Up to
125 cc
Over
125cc
01-Jul-08
Up to 5000 miles
17.8p
27.8p
6.7p
9.9p
10p
01-Jul-08
4 Passenger Allowance
5p
01-Jul-08
5 Excess
24p
01-Jul-08
c. Pedal Cycles
6 Lease Car
01-Apr-08
01-Jul-08
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
10p
15p
Page 16 of 18
Appendix 6
AGENDA FOR CHANGE
Subsistence allowances
Schedule of recommended allowances
1.
Night Allowance: first 30 nights
Actual receipted cost of bed and breakfast up to a maximum of £55.00
Subject to the following when an employee stays overnight in a hotel, guest house, or
other commercial accommodation with the agreement of the employers, the overnight
costs will be reimbursed as follows:
-
the actual, receipted cost of bed and breakfast up to the normal maximum limit set out in Annex; N plus
a meals allowance, to cover the cost of a main evening meal and one other day-time meal, at the rate set out in
Annex N.
-
2.
Meal Allowance
Per 24 hour period:
3.
Night allowances in non-commercial accommodation
Per 24 hour period:
4.
£20.00
£25.00
Night Allowances: after first 30 nights
Married employees and employees with responsibilities equivalent to those of married
employees
Maximum amount payable: £35.00
Employees without responsibilities equivalent to those of married employees and those
staying in non-commercial accommodation
Maximum amount payable: £25.00
5.
Day Meals Subsistence Allowances
Lunch Allowance (more that 5 hours away from base, including the lunchtime period
between 12:00pm to 2:00pm) £5.00
Evening Meal Allowance (more than 10 hours away from base and return after 7:00pm)
£15.00
6.
Incidental Expenses Allowance (this allowance is subject to a tax liability)
Per 24 hour period:
7.
£4.20
Late Night Duties Allowance (this allowance is subject to tax liability)
Per 24 hour period:
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
£3.25
Page 17 of 18
Appendix 7
DERBY HOSPITALS NHS FOUNDATION TRUST
HUMAN RESOURCES DEPARTMENT
APPLICATION TO BE COME A REGULAR CAR USER'.
I request that the following employee be registered as a 'Regular Car User '.
(To be completed by employee)
Name:.....................................................................................................................................
Job title:...................................................................................................................................
Department:............................................................................................................................
Car Registration Number: .....................................................................................................
Year of Registration: ……………………………………………………….……….………
Model and CC : ......................................................................................................................
Date to be Effective from : .....................................................................................................
Copy of Insurance attached:
Copy of MOT attached:
Copy of Driving Licence attached:
I confirm that my insurance cover includes business use and undertake to maintain
this during the course of my employment
It is mandatory that you update the HR Resource Team when you change your car
and send in copies of current insurance and MOT certificates when renewed.
Employee's Signature: ................................................................
Date: ......................
(To be completed by Manager)
Estimated yearly mileage:-…………………………………………………………….……..….
Average Number days vehicle used each week:-………………………………………..……..
Percentage of time spent on travel each week:-……………………………….………..……..
Case supporting application:-…………………………………………………………….……..
……………………………………………………………………………………..………….……
………………………………………………………………………………………..……….……
………………………………………………………………………………………………….…..
Manager's Signature: ..................................................................
Trust Policy and Procedure for Expenses V2.3
Human Resources September 2010
Date: .........................
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