(1) This Policy provides a framework for the allocation and use of all University Credit Cards (UCC) issued by the University of New England (UNE) and outlines obligations to ensure consistent and appropriate use of UCCs. (2) This Policy applies to all (3) This Policy should be read in conjunction with the Procurement Policy and the Fraud and Corruption Control Policy. (4) The primary safeguards for UCC use revolve around the integrity and ethical values of the cardholder. Key safeguards come from strong and effective internal controls for processing claims, including the verification of all transactions (with relevant documentation) by a person other than the cardholder, together with regular monitoring of expenditure patterns by Procurement. (5) Within this Policy: (6) A senior manager may nominate employees to hold a University Credit Card (UCC). To be eligible for a card, applicants must: (7) Delegations for expenditure using a UCC are outlined in the Financial Delegations Rule. (8) UCC holders are authorised to incur expenditure up to the limit of the card where approved budget exists, noting that an individual transaction must not exceed $10,000. Exceptions must be approved in writing by Head Strategic Procurement or Head of Finance and must only be approved where the cardholder’s financial delegation is commensurate with the required transaction amount, and approved budget is available. (9) When making purchases with a UCC, (10) All expenditure using a UCC must be for a legitimate University purpose and meet the following principles: (11) A purchase requisition or purchase order is not required for credit card purchases. (12) UCCs may be used for all transactions less than $10,000 where a facility is available to use a UCC and where the Procurement Policy does not direct otherwise. Cash advances and cash equivalents such as bank cheques, traveller’s cheques and electronic cash transfers are prohibited uses of a UCC, except in circumstances where there is an urgent business need approved by Head of Finance. (13) A UCC can only be used to purchase goods and services over the internet when the merchant has Secure Socket Layer (SSL) security and the goods/services cannot be purchased competitively locally. A UCC can be used with PayPal only as described below: (14) If two or more UNE employees are attending the same function or event and an expense is paid for with a UCC, then the most senior manager must use their UCC to make the payment. This supports the separation of duties in approving transactions. (15) Allowable use of UCCs are: (16) Table 1 provides specific non-allowable credit card transactions, noting this Table provides examples only and is not exhaustive. The examples contained in this Table are representative and must not be considered a complete list of all possible scenarios. UCC holders should confirm purchase with UCC Administrator or Procurement where there is any doubt. UCC expenditure is subject to availability of budget and approval where required. (17) Nominated UNE Representatives must apply to the Head Strategic Procurement using the approved application form, with the following limit approvals: (18) Each UCC applicant must have their identity verified by an Authorising Officer. The Head Strategic Procurement must authorise the completed UCC application form and ensure it is recorded in the relevant approved Records Management System. (19) The UCC Administrator must keep the following Cardholder information in the approved Records Management System: (20) The UCC Administrator will process and submit the completed and authorised UCC application form to the University's banking institution. (21) The UCC Administrator will ensure that after the issue of the card by the banking institution, it is provided to the cardholder in a confidential, efficient and timely manner, and must advise the cardholder: (22) Cardholders must use their PIN when making in person transactions. When a cardholder has forgotten their PIN they must obtain a new one by contacting the Credit Card Administrator – fpashelp@une.edu.au. (23) Cardholders are responsible for adhering to the Procurement Policy and this Credit Card Policy at all times. (24) Cardholders must ensure: (25) UCC expenditure must be acquitted promptly and no later than 30 days after the expenditure has been incurred: (26) Cardholders should try and resolve any disputed transactions directly with the merchant in the first instance. (27) If you are unable to resolve the dispute with the merchant then inform the UCC Administrator – fpashelp@une.edu.au who will advise you how to progress the dispute. (28) Ensure that you dispute any transactions that you believe are invalid as soon as possible. (29) A cardholder is responsible for the safekeeping of their UCC and ensuring that it is well guarded against improper use. (30) If a UCC is lost or stolen the Cardholder must report the loss immediately to the Lost and Stolen Cards Unit of the NAB on 1800 033 103 and also (31) If you have a damaged UCC then please contact the UCC Administrator - fpashelp@une.edu.au who will order a replacement card. (32) UCC holders should ensure they have alternative forms of payment available in case of an emergency, especially when travelling, to cover costs whilst waiting for a lost, stolen or compromised UCC to be replaced. Any changes to credit card limits should be planned and made before commencement of travel. (33) The card provider will issue a condition of use document to each cardholder. All cardholders must familiarise themselves with this document and comply with its requirements. Each cardholder must ensure they understand and acknowledge the issuing conditions and are required to affirm their understanding by signing a Cardholder Conditions of Use. (34) The completed "Conditions of Use" will be retained by Finance in the approved Records Management System. (35) The relevant (36) The approver must ensure that: (37) The UCC Administrator manages internal controls that ensure: (38) Failure to acquit transactions within 30 days will lead to the suspension of the cardholder’s credit card. (39) Failure to acquit within 90 days will result in cancellation of the cardholder’s credit card. (40) Failure to acquit transactions within 30 days on more than two occasions within a twelve-month period will result in the cancellation of the cardholder’s credit card. If a cardholder’s credit card is cancelled due to this failure they will not be eligible to apply for a UCC for a further twelve months. (41) Repayment of personal charges on the UCC should be made via BPay within 14 days of the date of the charges being incurred. If any staff member requires an invoice to be raised a 10% administration fee will be applied on top of the amount to be repaid. If repayment of the outstanding amount is not made within 14 days (BPay) or the due date of the invoice the staff member’s UCC will be cancelled. (42) In instances where a reasonable excuse has been provided, it would normally be appropriate for the cardholder to repay the amount erroneously incurred on their UCC. The cardholder will be required to undertake training about the UNE card program and demonstrate full understanding of their card responsibilities. The breach should be reported to the person’s supervisor and the Head of Finance. (43) If the misuse of the UCC appears intentional or occurs on a regular basis, it is possible that the (44) If the transactions are deemed to be intentional, regular or unauthorised the cardholder and cardholder’s line manager will be notified in writing requesting a response/justification within 14 days from the date of notification. If no satisfactory response is received within 14 days the credit card will be suspended and actions will be taken in accordance with private use (see paragraph 41), or the cardholder may be referred to Internal Audit in accordance with the Fraud and Corruption Control Policy under the guidance of Head Strategic Procurement or Head of Finance. (45) The Vice-Chancellor and Chief Executive Officer (VC&CEO) makes this Policy pursuant to Section 29 of the University of New England Act 1993 (NSW). (46) (47) The Policy Steward, the Chief Financial Officer (CFO), is authorised to make associated documents, that are consistent with this Policy, for the operation of this Policy. (48) All records of credit card expenditure must be stored in the approved (49) This Policy operates as and from the (50) Previous policy and procedures on credit cards are replaced and have no further operation from the (51) Notwithstanding other provisions of this Policy, the VC&CEO may approve an exception to this Policy where the VC&CEO determines the application of this Policy would otherwise lead to an unfair, unreasonable or absurd outcome. (52) The CFO will regularly monitor and report to the VC&CEO on the operation of, and compliance with, this Policy. (53) Relevant Senior Manager - This means the relevant Head of Cost Centre or their supervisor when the Head of Cost Centre is applying for a UCC. For members of University Council, the Relevant Senior Manager will be the Director Governance and University Secretary and for staff who report directly to the VC&CEO, the Relevant Senior Manager will be the VC&CEO. (54) UCC Administrator – means the Finance Help Desk Officer, Manager Treasury, Treasury Analyst or Senior Advisor CFO Portfolio.Credit Card Policy
Section 1 - Overview and Scope
Top of PageSection 2 - Policy
Part A - Cardholder eligibility and authority
Eligibility
Cardholder Authority
Part B - University Credit Card use
Authorised Use
Table 1
Non-allowable expense
Allowable exceptions
Equipment for use other than Business Use
Flowers
Gifts and rewards
Gifts and rewards as above by way of gift cards where a register is maintained to record gift card recipients’ details and signed by recipient and two other staff members.
Parking permit
Employment contract provision.
Personal clothing or apparel
Clothing or apparel that is a requirement of work health and safety legislation or official uniform.
Personal telephone handsets and home internet connection
Limited minor and incidental personal use of university telephones and other ICT resources.
Subscriptions to periodicals, sporting bodies, fitness clubs, golf clubs or other bodies that are not required to carry out University business
Medical examinations required in direct relation with an employee’s role and as directed by People and Culture.
Tickets to entertainment events including sporting venues
Tipping in Australia
Tipping overseas above 10%
Tipping up to 10% of the cost of an allowable expense.
Alcohol for personal consumption
Reasonable food and drink (including 1 standard alcoholic beverage per day per person) whilst travelling on University business.
Coffee meeting with staff, affiliates or students at a coffee shop
Team meeting catering/ refreshments where meeting is under two hours
Entertainment:
Entertainment of staff, affiliates and students at external venues including restaurants
Unofficial departmental functions such as casual lunches, staff celebrations (birthdays etc) and other entertainment of fellow employees
Entertainment of family or friends
Food and beverages at work, or excessive snacks as staff amenities (chocolate, chips, drinks etc)
Airline reward programs such as airline club or lounge memberships, frequent flyer memberships
Business class and premium economy class airfare
Travel related carbon emissions costs and carbon offset costs
Excess baggage and customs
Business related excess baggage and customs.
Minibar purchases (all items including alcohol)
Snacks while travelling (chocolate, chips, drinks etc while on the road)
Health spas, saunas, massages, haircuts, toiletry items
Personal hygiene and wellness products such as toothbrush, toothpaste, vitamins (whether travelling or not)
Laundry and dry cleaning
Climatic requirements (ie if required due to weather conditions in severe heat or cold) or travelling more than five nights.
Luggage
Specialist luggage for University owned equipment.
Medical and minor first aid
Reasonable medical costs while travelling should be claimed through the University’s travel insurance.
In-house movies, on demand services or online entertainment
Non-arrival charges which are the fault of the traveller
Personal reading material such as newspapers, books, magazines
Passport fees
Private or personal travel combined with business travel
Souvenirs or personal gifts
Spouse, partner and dependants accompanying a traveller who is on approved University business
Personal telephone calls and internet connection while travelling
Travel to and from work
Vaccinations listed in the Australian Government National Immunisation Program Schedule
Expenses claimed by an Employee/ Contractor as a tax deduction
Phone/ IT hardware including laptops, PCs, Portable Hard Drives, Any IT Technical Devices required for business use must be purchased through TDS and subject to relevant approvals
Items requested via TDS non-standard request and approved prior to procurement through appropriate channels.
IT subscriptions
IT subscriptions requested via TDS non-standard request and approved prior to procurement through appropriate channels.
Phone/ IT consumables and accessories (ie chargers, airpods, earphones) should be purchased by the individual and not claimed
Part C - Issue of corporate credit card
University Credit Card Application Form
Cardholder Information
Processing of Card Application
Card Issue
Use of Personal Identification Number
Part D - Responsibilities of cardholders
Credit card acquittal
Disputed transactions
Lost, Stolen or Damaged Cards
Conditions of Use Documentation
Part E - Responsibilities of UCC transaction approvers
UCC transaction approver responsibilities
Part F - Internal controls over the card program
Action to be taken when transactions are not acquitted in a timely manner
Action to be taken when private use of the card occurs
Use appears to be accidental
Use appears to be intentional or regularly occurs
Section 3 - Authority and Compliance
Authority
Compliance
Top of PageSection 4 - Quality Assurance
Table 2: Summary of Roles and Responsibilities
Top of Page
Role
Responsibilities
Vice-Chancellor and Chief Executive Officer
Approve exceptions to this Policy
Chief Financial Officer
Head Strategic Procurement
UCC Administrator
Acts as a first point of contact for all UCC queries.
Manages internal controls
Maintains cardholder information in approved
Processes and submits the completed and authorised UCC application form to the University’s banking institution
Manages the issuing of UCC to cardholders
Senior Manager
Nominates eligible staff to hold UCC
Head of Cost Centre
Ensure UCC holders acquit transactions on a monthly basis
People and Culture
Advise UCC Administrator when a staff submits notice of resignation
Section 5 - Definitions (specific to this Policy)
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Child minding
• employment contract provision
• University approved policy or procedure
FBT is applicable.
Donations, including
• political donations as defined in the Gifts and Benefits Policy
• donations to any charity, public benefit organisation or humanitarian cause
Fines, including
• traffic and parking infringements
• speed and red light violations
• tow away charges
• library fines
Flowers for official functions, ceremonies, or exhibitions applicable, from one individual card holder.
Flowers or gifts offering congratulations on behalf of the University on the birth or adoption of a child, with a limit of $100 (exclusive of GST) applicable, from one individual card holder.
Flowers offering condolences on behalf of the University for hospitalisation, serious illness or death, with a limit of $100 (exclusive of GST) applicable, from one individual card holder.
Flowers for donors and guest speakers on behalf of the University with a limit of $250 (exclusive of GST) applicable, from one individual card holder.
All of the above are subject to FBT.
Gifts and rewards given on behalf of the University, with a limit of $50 (exclusive of GST).
Gifts for staff leaving the University, with a limit of:
• $150 (exclusive of GST) for 6 up to 10 years of service;
• $250 (exclusive of GST) for 10 up to 15 years of service;
• $500 (exclusive of GST) for 15 up to 20 years of service; and
• $700 (exclusive of GST) for 20 years or more years of service.
FBT is applicable for gift to staff.
Gifts for donors and guest speakers (non-staff) on behalf of the University, with a limit of $250 (exclusive of GST). Gifts for donors over $250 and up to $1,000 must be approved in writing by the Chief Operating Officer. Gifts for donors of $1,000 and over must be approved in writing by the Vice-Chancellor and Chief Executive Officer.
Staff rewards, including alcohol, to show appreciation for an individual’s achievement and particularly noteworthy effort, with a limit of $250 (exclusive of GST) per staff member per year. Subject to FBT.
Insurance
• to cover work performed outside approved university duties, such as private outside earnings.
• to cover personal or private travel, including accompanying persons.
Staff are covered by the University’s insurance for work performed as part of their duties.
Staff, students and volunteers who travel on behalf of the University are covered by the University’s travel insurance.
Two position-relevant professional membership subscriptions annually, and
Professional membership subscriptions required for University professional purposes.
Doctors’ bills, prescriptions, over the counter medicines or other medical services within Australia
Tickets to attend promotional events for University business.
FBT may apply.
Entertainment including alcohol at restaurants and external venues for the legitimate entertainment of visitors on University business and can include staff, affiliates and students (within approved business unit/cost centre budgets).
Two annual staff functions per business unit/cost centre including alcohol to a function limit of $50 per head (exclusive of GST) plus FBT within approved business unit/cost centre budgets.
Note: only $50 per head should be paid by the University, with any balance above this amount paid personally by the attendees to the supplier. FBT applies to the amount paid by the University.
Note: limit is two functions. Any saving on the amount spent under $50 per head (exclusive of GST) cannot be combined with another function.
Basic supply of morning and afternoon tea provisions for visitors can also be used by staff, affiliates and students (eg tea, coffee, milk, sugar and biscuits).
Light meals and non-alcoholic drinks for individuals attending working/ planning retreats, award dinners, conferences and seminars that are ‘eligible seminars’ or ‘exempt training seminars’. Subject to FBT.
Business class or premium economy air travel is permitted as specified in the Travel Policy.
When alternative travel arrangements form part of an employment contract.
Travellers may use personal funds or reward points to fund upgraded travel or accommodation.
Employment contract provision.
University approved policy.
FBT is applicable.
Limited minor and incidental personal use of University telephones and other ICT resources.
Reasonable internet costs for connecting University IT equipment (eg access at accommodation).
Approved return to work under workers compensation.
Special approval under risk assessment for after hours work, approved by Head of Cost Centre or Chief Operating Officer.
Vaccinations for specific travel destinations are permitted as specified in the Travel Policy.
COVID test costs when required for University travel.
Monitors the operation of and compliance with this Policy and reports to the VC&CEO
Receives reports of accidental and intentional misuse of UCC
Makes associated documents to support the operation of this Policy
Head of Finance
Approves exceptions to requirements for holding a UCC
Approves applications for UCC for those with limits exceeding $500
Approves permanent limit increases in accordance with Financial Delegations Rule and approved budgets
Receives reports of accidental and intentional misuse of UCC
Approves applications for UCC for those with limits up to $500 per month
Approves use of UCC for transactions outside Policy
Approves temporary limit increases in accordance with Financial Delegations Rule and approved budgets
Oversees monitoring of credit card expenditure patterns
Approves exemptions to standard delegation in accordance with Financial Delegations Rule and approved budgets
Act honestly, and exercise reasonable judgement when using UCC
Ensure safe-keeping of UCC
Ensure any disputed transactions are reported as soon as possible
Comply with this Policy, Procurement Policy, Code of Conduct and Conditions of Use of UCC
Incur expenditure within financial delegations and only where approved budget exists
Acquit credit card transactions on a monthly basis