A policy on allowable business expenses.
The purpose of this policy is to ensure that all RMIT employees, external consultants and contractors have a clear and consistent understanding of what are allowable business expenses.
This policy specifically applies to all RMIT employees, contractors and others incurring expenses on behalf of RMIT, including students, associations and affiliates.
3.1. As a starting point, RMIT will reimburse expenses which are:
a) necessary to perform a valid business purpose fulfilling the operations of the University
b) reasonable in that the expense is not extreme or excessive, and reflects a prudent decision to incur the expense
c) appropriate in that the expense is suitable and fitting in the context of the valid business purpose
d) allowable according to the terms of any law, regulation, standard, sponsored contract, or University Policy, including the Delegated Authorities Policy.
3.2. RMIT will not reimburse for expenses that do not comply with this Policy. Any expenses incurred on the University’s credit cards that do not comply with this Policy, will require reimbursement by the cardholder of the non-complying expense.
3.3. For specific examples of expenses which are considered allowable and non-allowable, please see Schedules 1 and 2. These schedules are not exhaustive lists. If you are unsure about whether an expense is allowable, speak with your manager prior to incurring the expense.
3.4. Where staff access a Per Diem payment, this is designed to cover the costs of all meals and incidental expenses, including local transport costs (not transfer to / from your residence or airport in your home country). Staff members electing to use a Per Diem payment are prohibited from incurring similar costs on their assigned RMIT corporate credit card or seeking reimbursement of expenditure via the staff reimbursement process.
4.1. The RMIT Governance and Compliance team is responsible for:
a) the development and maintenance of this Policy
b) ensuring the Policy is available to all employees, contractors and others incurring expenses on behalf of RMIT, expense approvers and accounts payable staff
c) reporting non-compliance with this Policy.
4.2. People managers are responsible for:
a) ensuring that their employees understand the requirements of this Policy
b) exercising discretion and judgement in determining whether to approve an expense or not
c) ensuring any deviations from the policy have the appropriate authority noted
d) monitoring employee adherence to this Policy
e) reporting non-compliance with this Policy.
4.3. Employees, contractors and others incurring expenses on behalf of RMIT are responsible for:
a) ensuring that all business expenses are incurred in accordance with this Policy
b) reconciling expenses in compliance with this Policy
c) maintaining relevant documentation in relation to RMIT business expenses
d) ensuring expenses are appropriately approved.
5.1. Expense claims must be supported with original documentation necessary to:
a) support claims
b) meet taxation requirements (corporate and personal)
c) meet requirements for research grant reporting (where applicable) and audit reviews.
5.2. Images of documentation including receipts and tax invoices can be uploaded into the expense management system. Credit card receipts alone are not acceptable as tax invoices and won’t be accepted without a supporting tax invoice (with the exception of taxi charges where an invoice may not be issued).
5.3. For RMIT employees, after all approvals and payments have been finalised in the travel and expense management system, RMIT does not require the retention of the original documentation.
5.4. For consultants and contractors, a detailed list of expenses with supporting documentation is required prior to claiming.
|Academic gown hire||
|Printing, photocopying or hotel internet
|Non University issued mobile charges
|Professional Association Memberships
|Publications and Journals
|Passport, Visa and work permit fees
|Training and conferences||
|Offsites, retreats and away days||
|Personal advertisements relating to individuals
||Congratulatory notices or notices that can be reasonably viewed as personal rather than University oriented
||Obituaries / death notices as approved by a VCE member
|Employee travel to and from work
||Normal costs of commuting to work are considered personal expenses
||Where there is an unusual work requirement or deadlines, these costs may be approved by an E1 or above
|Fees on personal credit cards||Annual fees on personal credit cards are not reimbursable, even if the card is used for business purposes
|Late payment penalties or interest charges on personal credit cards
||These fees are not allowable even on personal credit cards that have been used to pay University-related expenses|
|Coffee makers or similar small appliances||Where business related, these goods should be purchased through the procure to pay system and noted as an RMIT asset
||Alcohol, drinks, and food products purchased from the mini bar are the personal responsibility of the staff member
||Bottled water or in rare circumstances where no other food is available
|Tickets to entertainment and sporting events including
||These are personal costs||When approved by a VCE member and the Chief Marketing Officer
|Parking tickets or traffic fines
||These are a personal cost even if incurred while conducting University-related business
|Personal services||Such as child minding, pet care etc. are considered a personal expense
||Where there is a work-related need and the cost has been approved by an E1 or above
|Political donations||Of any type|
|Sponsorship||Sponsorship of external teams or other external groups
||When approved by a VCE member and the Chief Marketing Officer
|Stolen, lost, or damaged personal property
||This is a personal responsibility and they are not reimbursable even if incurred while on University-related business or property
|Communications costs for the individuals residence such as home internet, virus protection, software and hardware not provided by RMIT
||This is a personal cost
||When approved by ITS and a VCE member
|Cloud-based software subscriptions
||These need to be purchased via the ITS team and appropriately risk assessed
||When approved by the CIO or delegate
|Cost of hiring a dinner jacket or ball gown for formal functions
||This is a personal cost
|Personal LinkedIn Membership Fees
||This is a personal cost||VCE approval or VC approval for a VCE member
|Version||Approval date||Effective date||Summary of changes||Approval authority|
|1.0||21 June 2018||1 August 2018||New policy||Vice-Chancellor's Executive|
- Travel Safety Policy
- Travel and Per Diem Procedure
- Income and Expenses Procedure
- Credit Card Management Procedure
- Procurement Policy