Quality Enhancement at the university of essex

Quality Enhancement
at the university of essex

External Examining: expense charge codes

External Examiners - What can be charged (for UG and PGT only)

Accommodation

Catering

Departmental Financial Transfer

Fees

Main Meal

Postage

Reimbursement of Expenses

Travel/Subsistence

Expenditure Codes:

Taught courses: costcode RE00300 used for hospitality, travel and subsistence claims for individual external examiners

Please Note:

The Academic Standards and Partnerships Office will fund either an evening meal or a lunch for an external examiner visit, subject to the agreed limits indicated in the table below. Funding will not be available for both meals. Furthermore, the Academic Standards and Partnerships Office will not fund catering for examination boards.

Expenses claim forms together with copies of supporting paperwork (receipts and details of which external examiner the expenditure relates to) must be sent to the Academic Standards and Partnerships Office to enable reconciliation with the budget of all authorised spending. The Academic Standards and Partnerships Office retains the right to request that a Departmental Financial Transfer is completed to reimburse them for incorrectly coded expenditure.

Expenditure relating to Postgraduate Research external examining (eg viva externals) should be coded to RE00200 and copies of relevant paperwork sent to the Research Team in the Registry.

In order to avoid any miscoding, please contact the Academic Standards and Partnerships Office if you have any queries with regard to whether a cost is permitted from the RE00300 budget.

Description	What we will pay	Process	Charge Code
ACCOMMODATION (up to two nights)	Overnight stay and breakfast	If invoiced send to ASPO for processing If booked through Venue Essex, provide costcode Alternatively, the external examiner can claim as part of their expenses	5650 RE00300
CATERING (applicable to all catering orders)	An allowance of up to £18.50 per external examiner plus one departmental member of staff will be paid	Confirmation from Catering Services (DCT's) must be sent to the ASPO	5650 RE00300
DEPARTMENTAL FINANCIAL TRANSFER	This form is mainly used for hospitality	The payment requisition (DT numbered forms) must be sent to ASPO to be signed	5650 RE00300
FEES	NOTE: Lower Degree (UG) - Fee (Taxable) Higher Degree (PG) - Fee (Taxable) Lower Degree (UG) - Expenses (Non taxable) Higher Degree (PG) - Expenses (Non taxable*)
MAIN MEAL	An allowance of up to £18.50 per external examiner plus one departmental member of staff staff will be paid	Staff member pays, send claim form, Hospitality and Entertainment form and receipts to ASPO External pays and claims via expenses NOTE: Any costs above £18.50 per head will be charged to the department	5650 RE00300
POSTAGE	Postage costs for return of scripts etc to be reimbursed by the department
REIMBURSEMENT OF EXPENSES	This form is used by University staff for hospitality expenses (main meal allowance applies)	The requisition must be sent to ASPO to be signed	5650 RE00300
PUBLIC TRANSPORT	Actual expenditure on second-class rail, bus or coach fares will be reimbursed. Cheap day returns should be used where applicable. Car parking fees at a station will be reimbursed. Exceptionally, and in approved cases, air fares at the cheapest rate (tourist or economy) will be reimbursed only after approval by ASPO. If travelling by 1^st class travel, the difference between 1^st and 2^nd class travel will be borne by the department.	The External Examiner to complete an Expense Claim Form and send to ASPO to be signed	RE00300 (ASPO to code appropriately)
PRIVATELY OWNED VEHICLES	Approved rate 45p per mile for the first 10,000 miles and 25p per mile thereafter. Car mileage may only be claimed where public transport was not available. Approval for reimbursement will only be given when one of the following reasons applies and is stated on the front of this form. public transport was not available apparatus or bulky items were carried the saving of time could be warranted the stated number of people travelling together made it economic. Taxi fares may also be claimed in the above circumstances. Motorcycles, Scooters and Mopeds - approved rate 24p per mile	The External Examiner to complete an Expense Claim Form and send to the ASPO for signature	5561 RE00300
SUBSISTENCE	Staff travelling on University business may reclaim reasonable out-of-pocket costs for subsistence, subject to the approval of the appropriate budget holder, and provided the claim is fully receipted and vouched.	Complete an Expense Claim Form and send to the ASPO for signature	5572 RE00300
VOUCHING RECEIPTS	With the exception of approved mileage claims, receipts are required to enable us to process the travel and subsistence claim efficiently. Please ensure that all receipts are attached to the claim form.

Note: When sending any claim for meals, please indicate the name(s) of the External Examiner(s) and the number of staff attending the meal.

* Unless form P524 has been completed in which case the payments to the examiner are non taxable.

** In the event the Revenue challenges the payment of non taxable expenses to External Examiners (PG) the University will cite the following reasons in its defence:

that by definition (external) the Examiner is not an employee of the University
the it is expected the Examiner will work from home and that his/her 'place of work' is their permanent address
that all expenses incurred (to and from the University) are deemed to be 'necessary in the performance of their duties'

VOUCHING RECEIPTS