Expenses and Purchasing Card Policy

2. General Principles

2.1.    The Financial Regulations require that goods and services should be procured on the University’s main finance system (currently APTOS and e-procurement) or via an alternative centrally approved system in accordance with the University’s standard procurement route whenever practicable.  This assists in ensuring the University is compliant with UK and EU legislation on public procurement.

2.2.     This method of procurement also ensures that expenditure is billed directly to the University and that the potential for VAT recovery is maximised.

2.3.    Standard  procurement route

2.4.    The University expects the majority of its non-pay expenditure to be undertaken through approved procurement routes, using suppliers on the main supplier ledger within the finance system (P1 on the Aptos system). The University has established contracts with many suppliers for a variety of goods and services, including travel and accommodation services, and where there is no existing agreement it can enter into negotiations to secure the best deal for the organisation.  Further guidance is available on the Procurement Services website. 

2.5.    University Purchasing Cards

2.6.    The use of University purchasing cards, including “virtual cards” held centrally in a College or Service, are recognised as a complementary method of formally ordering goods and services for one-off purchases of low-value, low-volume, low-risk goods and services. Purchasing Cards allow the one-off use of essential suppliers not on the main supplier ledger. 

2.7.     Purchasing cards should not be used to order goods and services that are higher-value, risky, complex, available via an approved University supplier or ordered frequently by the University.  These goods and services are to be procured using competitive tenders, framework agreements or other arrangements that maximise the University’s spending power and manage the risks of procurement.  Contact Procurement Services for further guidance.

2.8.    Purchasing cards are useful to frequent travellers for making emergency, off-site or out-of-hours purchases and can also simplify infrequent purchasing from foreign suppliers.

2.9.    It is also accepted that the most cost effective method for some purchases is via a supplier’s on-line store. Purchases over the internet should be made using a University purchasing card. A member of staff may only use their own credit or debit card if a University purchasing card is not available and after first obtaining clearance from the College Dean/Director of Service or their delegated authority. Further guidance may also be obtained from Procurement Services. 

2.10.    Further details of the issue, control and administration of purchasing cards is set out in section 7.

2.11. Reimbursement of Expenses

2.12. There may be circumstances where it is not possible to use either the standard procurement or the alternative purchasing card route and individual members of staff may incur expenditure on behalf of the University. In such circumstances the University will reimburse staff, provided all the following criteria are met:

 2.12.1.   The expenditure is incurred wholly, exclusively and necessarily in the course of the University’s business (see section 3 below);

 2.12.2.   The expenditure falls within one of the defined categories for expenses and meets the specific criteria relating to the particular expense item (see Appendix A);

2.12.3.   The nature and scale of the expenditure is considered reasonable;

 2.12.4.   The budget holder has given approval for the expenditure to be incurred;

2.12.5.   Appropriate evidence of expenditure is produced;

 2.12.6.   The expenses are claimed using the University’s approved on-line expenses system, unless the employee is within a category of staff defined as falling outside the scope of the on-line system. In such cases the expense claim should be submitted to Finance Services in accordance with procedures published by Finance Services at......

 2.13.   The Director of Finance will have the final decision in respect of the reimbursement of  expenses.