SENSITIVE EXPENDITURE POLICY
Policy type
Administration
Authorised by
The Executive
First adopted
17 June 2009
Revisions/amendments
2 August 2017
16 August 2021
11 April 2024
27 March 2025
Review date
April 2027
1.
WHAT IS SENSITIVE EXPENDITURE?
1.1
Sensitive expenditure is ‘
any expenditure that could be seen to be giving some private
benefit to a staff member, their family or friends, in addition to the benefit to Council’.
1.2
Because we manage community assets and money, we need to be responsible about
how we spend money and act with the utmost integrity and transparency in a way
that delivers the best public value and builds trust.
1.3
Issues concerning sensitive expenditure arise regardless of how much money is
spent. Even a small amount can raise concerns if it appears to be improper. We need
to manage sensitive expenditure deliberately and diligently and, as with all spending,
be able to justify it.
1.4
This policy helps by setting out what is acceptable spending on a whole range of
things that could be considered ‘sensitive’. Where practical the policy sets out
spending limits and defined boundaries.
1.5
Where spending limits have not been specified the policy sets out the things that need
to be considered to ensure careful judgement is made on all other sensitive
expenditure decisions.
1.6
Managing sensitive expenditure is all about making carefully considered robust
decisions. Section 3 sets out the principles to consider when making these decisions.
1.7
Further direction on each of the types of sensitive expenditure are set out in the
individual standards and summarised in the table below. These standards help us be
consistent across Council.
1.8
Breaches of this policy may result in disciplinary action or suspected fraud
management.
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Table One – Sensitive Spending Categories.
Standard
Sensitive Spending Type
What it includes?
One
Travel and Accommodation
Booking process.
Flights and transfers.
Airline Membership and Loyalty Points.
Transport.
Meals.
Private travel.
Travel with friends and family.
Two
Entertainment and Hospitality
Providing Hospitability to External
Stakeholders.
Gifts to External Parties.
Hospitality for staff –training and
development meetings and celebrations of
significant work achievements.
Christmas Celebrations.
Farewell functions and gifts.
Three
Team building, Staff
Team Planning and Development.
Recognition, Wellbeing and
Long Service Recognition.
Public Transport Incentives
Staff Appreciation and Recognition Rewards.
Corporate Clothing and PPE.
Significant Life Events.
Volunteering in the Community.
Sponsorship.
Public Transport Travel Cards – such as Bee
cards.
Four
Purchasing Privileges,
Staff Purchasing Privileges.
Disposal and Use of Council
Disposal of Assets.
Assets
Use of Council Assets.
Five
Receiving Gifts and Hospitality
Offers of Gifts and Hospitality.
Declaring Gifts and Hospitality.
Six
Purchasing Cards
Use of Purchasing Cards.
2.
SCOPE.
2.1
This policy, except standard three, section eight applies to all Tauranga City Council
activities and all employees of Council. This includes:
The organisation’s employees.
Volunteers.
Persons seconded to Council.
Contractors.
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2.2
When the term Council staff or employee is used in this policy it refers to all of those
included in the scope in section 2.1.
2.3
Section eight in standard three only applies to permanent and fixed term Council
employees it does not include volunteers, contractor, persons seconded to Council
or any other person.
3.
PRINCIPLES – WHAT WE NEED TO CONSIDER?
3.1
The following principles are essential to making robust decisions on sensitive
expenditure. They must be considered, and documented, when making sensitive
spending decisions and when gifts and hospitality are offered.
3.2
The principles should be applied together, and no principle should be treated as more
important than any other.
Principle
What it means?
Justifiable business
Having a reason that would make clear sense, supported
purpose.
by evidence of the need for the spending and evidence that
a range of options have been considered.
e.g., Can we confidently justify this expenditure to the
community or during an audit process?
Impartiality.
Decisions are based on objective criteria, rather than based
on any sort of bias, preference or improper reason.
e.g., Are there any potential actual or perceived conflicts of
interest?
Integrity.
Acting in accordance with the relevant moral values and
norms. Exercising power in a way that is true to the values
and purposes of Council.
e.g., What is the impact on people in and outside Council?
Moderation and
Spending must be moderate and conservative when viewed
Conservativeness.
from the standpoint of the public and given the
circumstances of the spending.
e.g., Could it be seen as extravagant or excessive? How
will it look and be judged by others? Could the purpose be
achieved at a lower cost?
Transparency.
Being open about the spending, and willing to explain any
spending decisions or have them reviewed.
e.g., Is the spending in accordance with our sensitive
expenditure standards? Have we documented the decision
so we can easily share it publicly?
Appropriate authority.
Means that the person approving the spending has the
appropriate financial delegation to do so, for the type and
amount of spending and follows correct procedures.
e.g., Is the spending in accordance with our delegated
authority?
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4.
RELEVANT DELEGATIONS.
4.1
The Chief Executive or their nominee has delegated authority for the implementation
of this policy.
5.
ASSOCIATED POLICIES/PROCEDURES.
Code of Conduct.
Conflicts of Interest Policy.
Digital Services Acceptable Use Policy and Policy Guidelines.
Delegations Manual.
Gift and Hospitality Register Procedure.
Fleet User Policy.
Fraud Prevention and Management Policy.
Interests Register.
Risk Management Policy.
Procurement Strategy and Procurement Procedures.
STANDARD ONE: TRAVEL AND ACCOMMODATION.
Guiding Principles.
We only undertake travel when it is necessary and there is a justifiable business purpose and
when all other options have been considered and ruled out.
We are mindful when making spending choices and choose the best public value for money.
1.
Things to consider when making travel decisions.
1.1
The guiding principles above will direct our travel decisions. In addition to the
principles set out in section 3 of the Sensitive Expenditure policy, the key questions
to consider are:
Is there a justifiable business need for the travel?
What is the benefit to Council?
Is travel the only way the objective can be achieved? Can it be achieved by
video conferencing or online using Teams, or could the attendees travel to
us?
Who is the most suitable person to be travelling? How many people are
travelling to the same event?
Does the travel consider the environment and the safety and wellbeing of
those travelling?
1.2
We can travel:
With approval.
When there is a justifiable business purpose.
When all other options like teleconferencing, video conferencing and online,
have been considered and ruled out.
1.3
Time, the environment and staff wellbeing, including potential fatigue when driving
long distances after working, all need to be considered when making travel choices.
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1.4
A ‘
justifiable business
purpose’ for travel is when the travel:
Is required to achieve a business objective.
Is required to achieve an activity plan.
Will result in a demonstrable benefit to the Council group.
1.5
Examples of a justifiable business purpose for travel include: presenting at a
conference relevant to our business or supporting other cities for civil defence and
emergency management.
2.
Approval and Booking Process.
2.1
All domestic travel that involves one or more nights away or involving flights requires
General Manager approval.
2.2
All international travel must be approved by the CE.
2.3
All travel and accommodation bookings will be made by Tauranga City Council’s
booking agency Orbit (or any other Council approved booking agency) by the Group’s
Administration Team.
3.
What type of flights?
3.1
The most cost-effective airfares should be obtained. This means that when
uncertainty is anticipated flexible fares should be booked.
3.2
For domestic travel economy flights will be booked and in accordance with 3.1 above
these may be flexible fares in situations where uncertainty is anticipated.
3.3
For international travel of less than 8 hours’ duration economy flights will be booked.
3.4
For international travel of more than 8 hours’ duration premium economy or business
class may be booked if approved by the Chief Executive.
3.5
First class flights will never be used.
4.
Airport transfers.
4.1
The transport to and from the airport will be either:
Booked by our booking agent when flights and accommodation are booked; or
Paid for by P-card; or
Staff will be reimbursed.
5.
Flight changes.
5.1
If a flight needs to be changed due to circumstances within a staff member’s control,
any fee and increase in flight cost will be paid for by the staff member.
6.
Airline Membership and Loyalty Points.
6.1
Memberships of Airline travel clubs such as the Koru club will not be paid for by
Council unless the Chief Executive has expressly approved the membership.
6.2
Air points may be used by staff for private travel in recognition that membership of air
points is an individual choice.
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7.
Motor vehicle transport.
7.1
Where at all possible and practical, fleet vehicles will be used for transport when a
vehicle is required for work travel. This includes travel to local meetings where
walking and public transport are not practical options. It also includes when a vehicle
is considered the most efficient form of transport to travel to regional areas.
7.2
In accordance with our Fleet User Policy ‘any fines are the responsibility of the driver
of the vehicle at the time of the infringement’. This also applies to any fines occurred
when using rental cars use.
7.3
Taxi and Uber (or other ride share companies) should be limited to occasions where
it is the most cost-effective transport options relative to others available. Where an
individual’s ability to safely drive has been impaired for example due to extended
working hours or a workplace event, a team leader or manager may permit use of
Taxi or Uber for travel home.
8.
Private motor vehicle use.
8.1
Private vehicles may be used for
a limited amount of business use only such as
attending a meeting or a one-off site visit. If the staff member intends to use their
personal vehicle for a few hours every day to carry out their work, this would not be
classed as a limited amount, and a pool or rental vehicle would need to be used.
8.2
In the case of any accident while using a private vehicle for work the staff member
needs to claim under their own motor vehicle insurance policy. Therefore, staff
planning to use their private vehicle are advised to confirm with their insurer that they
are covered for business use and provide written confirmation to their manager or
team leader from the insurer of cover.
8.3
Where a private vehicle is used, it is the employee’s responsibility to ensure their
private vehicle is road worthy.
8.4
Council or its insurer, does not provide reimbursement of cost resulting from
accidents incurred while driving a private motor vehicle for work purposes.
9.
Linking private travel with business travel.
9.1
Staff may take private travel before, during or at the end of the business travel
provided:
No additional cost to Council.
Pre-approval is obtained from the relevant team leader or General Manager.
Private travel is incidental to the business purpose of travel.
9.2
All costs associated with private travel will be paid for by the staff member.
10.
Travel with partners, family members and friends.
10.1
Staff may travel with partners, family members and friends. All costs associated with
the additional traveling family member or friend will be paid for by the staff member.
10.2
No meal costs or any other expenses associated with the travelling partner, family
member or friend will be paid for by Council.
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11.
Private Accommodation.
11.1
Staff are permitted to stay with friends or family while they are away on business
travel.
11.2
If staff are staying with friends or family, they are required to inform their Group
Administration Team of this address.
11.3
Staff staying with friends or family may receive the daily travel allowance set out in
section 12.
12.
Meals, alcohol, and incidentals.
12.1
When travelling for work and staff are required to be away for more than 24 hours,
they may receive a set daily amount of $80 to cover food and incidentals.
12.2
The daily rate will be reduced if any expenses, such as a meal is already included as
a part of another package paid for by Council such as a conference dinner or
breakfast as part of accommodation.
12.3
The daily rate includes an allowance for incidental expenses incurred while travelling
on Council business. It is important to exercise good judgement in incidental
expenses (refer to the guidance questions in section 3 of the Sensitive Expenditure
Policy).
12.4
Council will not pay for alcohol for staff while they are away on work travel unless the
alcohol is part of package such as a conference dinner or the exceptions outlined in
the section two of the Entertaining and Hospitability Standard.
12.5
Council will not pay for any mini-bar expenses.
12.6
Staff traveling overseas for work need to check with the Digital Serves team to ensure
that roaming packages are available for the countries they are visiting.
STANDARD TWO: ENTERTAINMENT AND HOSPITALITY.
Guiding Principles.
We only give or receive gifts or hospitality when there is a justifiable business purpose.
We are mindful when making spending choices and choose the best public value for money.
We protect Tauranga’s City Council’s property and assets.
1.
Things to consider when making business related entertainment and
hospitality decisions.
1.1
Entertainment and hospitality spending covers a range of items from coffee to meals
and alcohol, gifts and entry to events. It includes spending on both external and
internal entertainment and hospitability.
1.2
This type of expenditure is sensitive because of the range of purposes it can serve,
the opportunities for private benefit, and the wide range of opinions on what is
appropriate.
1.3
The guiding principles above help direct our decisions on hospitality decisions. The
key questions to consider are:
Is there a justifiable business need for the hospitality?
What is the benefit to Council?
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Is impartiality preserved?
Is the spending moderate, cost effective and conservative?
How will it be viewed by people in and outside the organisation?
How will it contribute to the total amount of hospitality spending and how will
this be perceived, and will this be appropriate?
1.4
A ‘
justifiable business purpose’ for hospitability spending is:
Building relationships with our stakeholders.
Representing the Tauranga City Council.
Reciprocating hospitability where there is a clear business purpose.
Recognising significant business achievement.
Appreciating and recognising staff.
Training and development programmes.
Supporting internal organisational development.
1.5
Approval for entertainment and hospitability expenditure over $100 must be given
before the spending occurs. This will be supported by documentation of the reasons
for the spending and the names of parties entertained.
1.6
Payment of entertainment and hospitality must be made by the most senior staff
member with a purchasing card in attendance.
2.
Providing Hospitality to External Stakeholders.
2.1
The cost of any stakeholder hospitality should be moderate.
2.2
Managers and General Manager’s will decide on the amount to be spent on
providing hospitality to external stakeholders. In doing so, they will consider the
principles in section 3.
2.3
Alcohol may be purchased if deemed appropriate to the nature of the event or
stakeholder relationship. This must meet the principle of moderation and
conservativeness.
3.
Gifts to External Parties.
3.1
Any gifts given to external parties must have the prior approval of the relevant
General Manager. All principles in section 3 of the Sensitive Expenditure policy
must apply when making approval decisions.
4.
Hospitality for staff –training and development meetings and celebrations of
significant work achievements.
4.1
Council will not fund food and drinks at routine staff catch ups and regular team
meetings. Staff are welcome to arrange food at their own expense for these types of
meetings and to celebrate events outside of this policy such as staff birthdays and
general social get togethers.
4.2
The CE and General Managers will use their delegated authority to approve
hospitability at Group Meetings, training and development, extraordinary meetings
(all day, late evening meetings) and other celebrations of significant work
achievements. The principles in section 3 of the Sensitive Expenditure policy and
section 1.3 of this standard will be used in making these decisions.
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5.
Christmas Celebrations.
5.1
The Executive will determine the amount to be spent on Christmas celebrations
each year.
6.
Farewell Functions and Gifts.
6.1
It is important to recognise the contributions of staff who are leaving Tauranga City
Council. It is an important part of our culture to farewell colleagues and show our
appreciation in an appropriate manner.
6.2
Leaving functions and gifts may be given to a staff member whose resignation has
been approved and accepted or who is leaving due to retirement or redundancy.
This standard provides guidance on these functions and gifts. However, General
Managers may use their discretion to allow for individual circumstances and
preferences.
6.3
If the staff member has worked for Council for less than 5 years spending on the
leaving function should not exceed $300. Council will not fund spending on alcohol
at the function.
6.4
If the staff member has worked for Council for more than 5 years spending on the
leaving function should not exceed $600. General Managers are required to
approve any alcohol expenditure for the function.
6.5
Council contribution to a farewell gift may up to $50 for each year of service
(provided there has been a minimum of 2 years continuous service) up to 10 years.
General Managers may consider an increased level of contribution for those that
have been at Council longer than 10 years.
6.6
Colleagues of the staff member leaving may also contribute to a farewell gift if they
choose to.
STANDARD THREE: TEAM DEVELOPMENT, STAFF RECOGNITION, WELL
BEING AND PUBLIC TRANSPORT INCENTIVES.
Guiding Principles.
We are mindful when making spending choices and choose the best public value for money.
We protect Tauranga’s City Council’s property and assets.
1.
Team Planning and Development.
1.1
Council supports team planning and team development activities. Team planning
has a clear business purpose of identifying work priorities and establishing work
programs. Team activities recognise the importance of team bonding and
connection for effective work.
1.2
A team planning day may incorporate some form of team activity, but the primary
purpose should be on development and planning.
1.3
In general, a maximum of two days per year can be allocated to team planning.
However, the General Manager can approve additional days if circumstances justify
further days.
1.4
Any spending on team planning and development is at the discretion of the
Manager or General Manager. All the principles in section 3 need to be considered.
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1.5
Team activities of a social nature that do not necessarily have the purpose of
improving performance should be paid for by individuals and undertaken outside
normal working hours.
2.
Long Service Recognition.
2.1
It is important to recognise staff contribution to Council by acknowledging significant
continuous service. The table below sets out the appreciation gift for continuous
long service.
Length of Service
Appreciation Gift
10 years
Voucher of their choice to the value of $500
15 years
Voucher of their choice to the value of $500
20 years
Voucher of their choice to the value of $500
25 years
Voucher of their choice to the value of $500
30 years
Voucher of their choice to the value of $500
Each subsequent 5-year anniversary Voucher of their choice to the value of $500
3.
Staff Appreciation and Recognition Rewards.
3.1
Staff recognition and rewards are carried out through the current reward/recognition
scheme and at the Te Waka Taumata o Tauranga end of year event. Staff are
nominated by others in the organisation in both cases.
3.2
Spending of staff appreciation is at the discretion of the Manager or General
Manager. The principles in section 3 need apply to all decisions.
4.
Corporate Clothing, Equipment and PPE.
4.1
Council corporate clothing and PPE will be supplied by Council to staff where there
is a requirement for a specific position.
4.2
Council supplied corporate clothing cannot be worn for non-work-related purposes.
Corporate clothing can be worn to and from work or at functions or events where it
would reasonably be considered that staff are working for, or, representing Council.
4.3
All corporate clothing and PPE must be returned to Council at the end of its
serviceable life, when the clothing range is changed or when the staff member
leaves the position for which the clothing and PPE is provided.
5.
Staff Life Events.
5.1
It is appropriate to recognise and demonstrate support for some significant events
in the lives of our staff. The benefit of this expenditure is that it demonstrates a
supportive and connected work environment. It also helps in recognising and
appreciating our staff.
5.2
Council may contribute to the cost up to $100, excluding delivery costs, to an
appropriate gift such as flowers or meals to acknowledge the following significant
events;
Bereavements of an immediate family member.
Births and legal adoptions; and
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Marriage and civil unions.
Serious illness.
5.3
Delivery costs must be moderate and appropriate.
5.4
Staff are welcome to arrange in addition gifts and support (at their own expense) for
these and other events outside this policy.
6.
Volunteer and Community Activities.
6.1
One full day a year may be spent volunteering for a community activity provided the
community activity is pre-approved by the General Manager.
6.2
If the volunteering activity occurs on day which is not a usual workday, staff
members may claim time off in lieu equivalent to the number of hours spent
volunteering.
7.
Sponsorship.
7.1
Staff taking part in an activity that is not part of their job (eg a sporting event) will not
usually receive sponsorship from Council.
7.2
Any sponsorship of staff or other individuals may only be funded through the social
club funds.
8.
Public Transport Travel Cards.
8.1
Council may issue public transport cards (‘cards’) to staff to encourage alternative
modes of transport. For example, Bay of Plenty Regional Council “Bee Card” or
such other cards may be included.
8.2
Cards are available to all permanent and fixed term staff only. Cards are not
available to volunteers, contractors or persons seconded to Council.
8.3
Cards can only be used by the person to who it has been issued. Cards are not
permitted to be lent, shared or given to other Council employees, family or friends to
use or to purchase a fare for another person.
8.4
Cards must be used in accordance with the general conditions of use of the card
issuer.
8.5
Cards can only be used for travel to and from work or work-related meetings on
your standard working days (e.g. if your normal working week is Monday to Friday
then Council issued cards cannot be used on weekend or public holidays). Cards
must not be used during periods of annual leave or sick leave.
8.6
Council issued cards remain the property of Council and must be returned when a
staff member leaves employment of Council. Non-returned cards will be cancelled.
8.7
Regular monitoring of card usage will be carried out.
8.8
Where a guaranteed return home scheme is offered to staff issued with public
transport cards all the above conditions apply. The guaranteed return home scheme
applies when staff use public transport to travel to work but are unable to return
home by bus due to unexpected circumstances (for example such as having to
collect sick children from school). In these circumstances and with People leader
approval, staff can be reimbursed for a uber or taxi home.
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STANDARD FOUR: STAFF PURCHASING, DISPOSAL AND USE OF ASSETS
AND SERVICES.
Guiding Principles.
We only give or receive gifts or hospitality when there is a justifiable business purpose.
We are mindful when making spending choices and choose the best public value for money.
We protect Tauranga’s City Council’s property and assets.
1.
Staff Purchasing Privileges.
1.1
Council, in limited circumstance, enables staff to obtain goods or services from a
supplier of the same or similar basis to Council so they can obtain goods or
services at a discounted price.
1.2
Council will only allow staff to have access to staff purchasing privileges if it aligns
with a justifiable business purpose and a wider community outcome. All of the
principles in section 3 of the sensitive expenditure policy apply to these decisions.
1.3
All decisions on staff purchasing privileges must be approved by the Executive.
1.4
Any selection of Council suppliers must be in Council’s interest and not affected by
the availability or possibility of purchasing privileges for staff. See the Procurement
Policy.
1.5
Access to staff purchasing privileges are subject to the following conditions:
Use of such privileges being moderate (not exceeding what any typical
consumer would normally purchase).
Personal purchases not being made on behalf of third parties (such as family
members or friends).
Payment by the staff member must be made in full directly to the supplier.
2.
Disposal of Surplus Assets.
2.1
This policy on disposal of Council’s surplus assets does not apply to land.
2.2
Assets, of any value, are not sold or given away to staff if a greater value could be
realised elsewhere.
2.3
The principles of impartiality and integrity (see section 3 of the sensitive expenditure
policy) are particularly relevant when making decisions on the disposal of assets.
No staff member involved in disposing of the asset can benefit from the disposal.
2.4
Any decision to dispose surplus assets to staff must be approved by the CE.
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2.5
Where practical, Council assets for disposal should:
1.
Firstly, be offered for internal use elsewhere in the organisation; then
2.
Be valued (and this value documented); then
If the asset’s value is estimated to be more than $100, and provided CE
approval is obtained, it may be offer by tender for staff to purchase
(highest bidder wins).
If the asset’s value is estimated to be under $100 it may be offered to a
community group or charitable organisation that TCC has a relationship
with; then after that offered for free to staff.
3.
Be recycled (where possible) or disposed of if none of the above options are
met.
3.
Private Use of Council Assets and Services.
3.1
Council assets are to be used for business purposes. They should not generally be
used for private purposes.
3.2
In accordance with the Digital Services Acceptable Use Policy and Guidelines
personal use of the internet, phones and email is permitted where such use:
Does not affect performance of work tasks.
Is not detrimental to Council in any way.
Does not incur additional costs.
Does not breach any term or condition of the staff member’s employment; and
Does not place the staff or Council in breach of legal obligations.
3.3
No Council assets can be used for a staff member’s private business.
STANDARD FIVE: RECEIVING GIFTS AND HOSPITALITY.
Guiding Principles.
We only give or receive gifts or hospitality when there is a justifiable business purpose.
We protect Tauranga’s City Council’s property and assets.
We document and manage all actual and perceived conflicts of interest.
1.
Why Receiving gifts and hospitality can be sensitive.
1.1
Gifts or hospitality may be offered to Council staff for various reasons including a
token of appreciation, as part of a ceremonial occasion or as a way of building
relationships. Prizes received from a free competition entry obtained while carrying
out Council business are also considered gifts.
1.2
While receiving a gift or hospitality is not strictly sensitive expenditure because it does
not involve Council spending money, it is still a sensitive issue that we need to
manage carefully.
1.3
It is important that receiving a gift or hospitality does not affect or could be seen as
affecting Council’s decisions because this could be seen as acting without impartiality
or integrity. These are key principles of sensitive expenditure (see section 3 of the
Sensitive Expenditure policy).
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2.
Things to consider when gifts and hospitability are offered.
2.1
In addition, to the principles in section 3 of the Sensitive Expenditure Policy, it is
important to consider the following questions:
Could acceptance of the gift or hospitality been seen to be influencing staff
when making decisions?
Does the acceptance create an actual or perceived obligation to an external
party? What is the motivation of the giver?
What is the impact on public perception?
What is the impact on other staff members?
Can the business purpose be identified and explained?
Does the gift fit the situation? Is the value of the gift excessive? even if the
value is nominal there may be concern if it is offered frequently?
Is the type of gift appropriate?
2.2
Seek guidance from your team leader and Manager to help navigate these questions.
3.
Definite decline.
3.1
No gifts or hospitability can be accepted by any staff member during a procurement
process, tendering or similar (this includes during procurement planning) where
Council is likely to be making decisions involving the external party offering the gift or
hospitability.
3.2
No gifts of cash of any amount or cash equivalent, such as a gift voucher or money
card can be accepted from any external party.
4.
Approval required.
4.1
Gifts and Hospitality with a value greater than $100, and smaller gifts that cumulate
to $100 (over 1 year) offered by the same external party, must be approved by the
relevant People Leader.
5.
Gift and Hospitability Register.
5.1
All gifts and hospitality offered to staff with a value over $50 (including a number of
low value gifts or hospitability, received from the same party, equating to $50 over a
six month period) must be disclosed on the Gifts and Hospitality Register.
5.2
In some circumstances gifts and hospitality offered to associates of staff must also
be declared on the Register (see the Gifts and Hospitality Procedure).
5.3
Offers of gifts and hospitality should be recorded in the register regardless of whether
the offer was accepted of declined.
Sensitive Expenditure Policy
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Objective Number: A17839770
STANDARD SIX: PURCHASING CARDS.
Guiding Principles.
We are mindful when making spending choices and choose the best public value for money.
We speak up if we are concerned that money and assets are not being protected, or if we
suspect wrongdoing.
1.1
All of the principles and directions in the Sensitive Expenditure policy apply
whenever a P-card is used. The P-card system is a method of payment that
consists of:
A credit card issued in the name of an individual staff member (card holder);
and
An internet-based Transaction Management System (currently this is
ExpenseMe Pro) which provides the ability to manage and view P-card
transactions.
1.2
P-cards are issued to specific staff members named on the P-card. P-cards are
issued to staff where there is benefit in transactional efficiency for Council in the staff
member having a P-card.
1.3
The cardholder is the only person that can use the card allocated to them.
1.4
P-cards are only to be used for small approved business purchases where alternative
payment methods are not appropriate. They should not be used where a preferred
purchasing agreement is in place (for example for travel or stationery).
1.5
All P-card transactions must be supported by tax invoices for transparency and
sufficient narrative and detail to explain the purchase.
1.6
P-cards will generally not be able to be used for cash advances. However, a limited
number of P-cards will allow this facility to provide for petty cash or koha payments
(in accordance with the Koha Policy). Approval for this facility will be required from
the Manager: Finance. The transaction limit for this facility is $200 unless a different
limit is approved by the General Manager.
1.7
Verified transactions are then made available to the card holders’ manager to
approve or decline.
1.8
If the card is lost or stolen the P-card system administrator and the issuing bank must
be notified.
1.9
P-cards cannot be used for personal use. The Fraud Prevention and Management
policy and Discipline procedure will apply to any misuse of the P-card.
1.10
P-cards must be returned to Council when the card holder leaves employment of
Council.
Sensitive Expenditure Policy
Page 15
Objective Number: A17839770
