• Section 1 - Purpose of Guidelines
• Section 2 - Application and Scope
• Section 3 - Business Expense Expectations
• General Conditions and Provisions
• Section 4 - Exceptions to this Guideline 
• Section 5 - Non-Compliance
• Section 6 - University Allowable Expense Expectations
• Travel Expenses
• Domestic and International Air Fares
• Accommodation
• Meals whilst traveling overnight
• Meals whilst on single day trip (not overnight)
• Per Diems
• Mobile phone and data charges whilst traveling internationally 
• Ground transport – Public Transport, Taxis, rideshares, & airport shuttles
• Private travel/Dual Purpose Travel
• Hire/Rental cars
• Privately owned vehicle use
• Parking
• UOW parking permit
• Auto and mechanical repairs of UOW owned or leased vehicles
• Airline club or lounge membership (including frequent flyer)
• Laundry or dry-cleaning services for travel
• Top-up of Opal Cards
• Tips and Gratuities in Australia
• Lost baggage
• Medical Expenses
• “No Show” charges for hotel or car service
• Optional travel or baggage insurance
• Visa
• Other
• IMTS
• IT and Computer Equipement
• Mobile Phones
• Home ergonomics and desk setup
• Internet and home telecommunications
• Software
• IT Accessories (e.g., computer and phone)
• Catering, gifts and awards
• Catering for events involving UOW staff and non-UOW individuals and groups
• Alcohol
• Gifts, donations, and sponsorships
• Gift Cards
• Christmas Functions (staff or students)
• Petty Cash
• Petty Cash
• Other Expenses
• Legal Fees
• Marketing Services
• Parking, traffic and other infringements
• Childcare, child minding or babysitting
• Clothing or toiletry items
• Personal Protective Equipment (PPE) and safety products
• Reimbursement beyond the limits of University insurance for loss or theft of personal funds or property
• Stationery
• Newspapers, books, magazines or other general reading and entertainment material other than for legitimate business purposes.
• Recurring payments e.g., subscriptions
• Professional Association Membership (Personal)
• Kitchen utensils/equipment
• Publishing and Open access charges
• Staff training
• Section 7 - Definitions

Section 1 - Purpose of Guidelines

(1) The purpose of these Guidelines is to provide guidance on acceptable expenses, and the process for expense management including claiming, acquitting, and approving expenses, for the University of Wollongong.

(2) These Guidelines support the Purchasing and Procurement Policy.

Section 2 - Application and Scope

(3) These Guidelines apply to:

1. all staff of the University of Wollongong (UOW);
2. students and visitors where UOW are reimbursing or funding expenses; and
3. all expenses incurred for official UOW business (ie. not personal expenses)  including but not limited to purchase orders, corporate credit card purchases, out of pocket expense claims and invoice payments.

(4) Staff who incur expenditure against externally funded grant arrangements or similar must follow these Guidelines and must also comply with the terms and conditions of the grant. Where there is an inconsistency between the terms of the external grant and these Guidelines, the terms of the external grant shall prevail.

Section 3 - Business Expense Expectations

(5) The Purchasing and Procurement Policy and these Guidelines seek to minimise the expenses incurred by the University.

(6) Funds shall only be used for a legitimate University purpose, meaning the expenses are reasonable and appropriate to the circumstances, and publicly defensible. The expenditure must not be, or perceived to be, excessive, and must meet the following principles:

1. Necessary to perform a valid business purpose fulfilling the mission of the University;
2. Reasonable in that the expense is not extreme or excessive and reflects a decision to incur the expense;
3. Allowable according to the terms of any legal or regulatory arrangement, contract, or University policy document.

(7) Examples of the most common types of expenses and the expectations for the use of University funds are provided within these Guidelines.

(8) These are not to be considered entitlements but provide guidance about circumstances in which there may be a legitimate need to incur such expenditures.

(9) All expenditure is subject to budget availability.

General Conditions and Provisions

(10) All credit card transactions, out-of-pocket expense reimbursements, petty cash payments, and cash advances shall be processed through the University Expense Management System (EMS).

(11) Breaches of UOW’s Purchasing and Procurement Policy and these Guidelines, and or, associated provisions within the supporting policy documents and forms may result in disciplinary action.

(12) An expense must be incurred by the most senior staff member present when multiple staff are involved in an activity and costs are incurred for the multiple staff involved.

(13) Expense reimbursements for students follow a different process to staff, however the principles of these Guidelines apply.

(14) Expenses incurred by staff in their capacity as a student may have an alternate approval workflow to their line manager and should be claimed using the BPM Payment form.

(15) Expenses incurred must be undertaken strictly in accordance with the Purchasing and Procurement Policy, and in particular, controlled practices.

(16) All claimants, supervisors and managers are responsible for ensuring that their purchases meet the University’s WHS requirements. All expense claims may be subject to Fringe Benefits Tax (FBT). The Financial Services Division reviews transactions for correct treatment of FBT.

(17) All labour hire contracts, staff replacement or supplementary staffing contracts must be approved by the People and Culture Division prior to being approved in this Guideline.

Section 4 - Exceptions to this Guideline 

(18) Deviation from this Guideline may be necessary in exceptional circumstances.

(19) Staff seeking exceptions to this Guideline must obtain approval from the Chief Financial Officer or delegate. The approval must be attached along with supporting documentation for the transaction.

(20) Applications must :

1. include a summary of why the expenditure is a legitimate UOW business expense and arrange for it to be signed by the head of school or equivalent.
2. be submitted to the Chief Financial Officer or delegate
3. be kept along with the approval with the supporting documentation for the transaction and electronically attached in the Expense Management System.

Section 5 - Non-Compliance

(21) the University reserves the right to recover any monies from the staff member in any and all cases of non-compliance.

(22) The staff member acknowledges authorisation for the University to recover, from their salary, any amount incorrectly claimed. 

(23) Transactions will be reviewed by Financial Services Division on a random basis to ensure compliance and identify any breaches.

(24) Any non-compliance suspected of being intentional will be escalated for further investigation and disciplinary actions.

(25) Improper or unauthorised use of University funds may result in the individual being held liable for expenditures, and/or disciplinary action.

Section 6 - University Allowable Expense Expectations

Travel Expenses

Domestic and International Air Fares

(26) Allowable(Domestic and International Air Fares):

1. All travel must be booked using the lowest logical priced economy class airline available through the Travel Management Company.
2. All travel should be the ‘best fare of the day’ where practical (within a 2-hour window), reasons for any deviation must be noted accordingly.
3. All travel is to be economy class unless approved in writing by an authorised delegate based on exceptional circumstances e.g., health reasons or written into an existing contract.
4. Travel requests and bookings should be made at the earliest convenience to obtain the lowest fares available. Where travel is flexible, consideration should be given to selecting the day of travel and time of travel that results in the lowest fare.
   1. Guidance: where feasible, international travel should be booked at least three weeks prior to departure.
5. Flexi fares are only permitted where there is a legitimate business need (e.g., authority to travel on a particular day could be impacted by business related priorities).

(27) Non-allowable (Domestic and International Air Fares):

1. Seat or class of travel upgrades including choosing seat, premium economy, business class, and first-class tickets are never permissible unless included as a specific term of an employment arrangement or specifically part of an external funding agreement.
2. It is not permissible to book airfares online other than through the University approved Travel Management Company or approved in advance by the Procurement Manager in accordance with the Delegations of Authority Policy.

Accommodation

(28) Allowable (Accommodation):

1. As far as possible hotel reservations should be made via the University approved Travel Management Company (preferably using the online travel booking system) to take advantage of corporate rates.
2. Domestically: Ensure all accommodation expenses are reasonable and do not exceed the Australian Tax Office Travel Allowances Guidelines according to the destination.
3. Internationally: Ensure all accommodation expenses are reasonable and efforts are taken to not exceed $250 a night.

(29) Non Allowable (Accommodation):

1. Room upgrades (other than free upgrades) are not allowable or reasonable, as a standard room is sufficient for a traveller. Any upgrade is deemed a private expenditure.

Meals whilst traveling overnight

(30) Allowable (Meals whilst traveling overnight):

1. Employees will be reimbursed or can use their corporate credit card for business-related meals expenses obtained whilst traveling for work that are substantiated with receipts up to the value outlined in the Australian Tax Office Travel Allowances Guidelines according to the destination.

(31) Non-allowable (Meals whilst traveling overnight):

1. Expenses exceeding the daily allowances as prescribed above.
2. Minibar expenditure.

Meals whilst on single day trip (not overnight)

(32) Non-allowable (Meals whilst on single day trip):

1. Use of university funds for the purchase of meals, drinks or refreshments incurred during a single day trip where there is no overnight travel.

Per Diems

(33) Allowable (Per Diems):

1. Only in exceptional circumstances with prior approval of the Chief Financial Officer and in accordance with Delegations of Authority policy. An exceptional circumstance may include a very remote location, or if a specific funding agreement includes an itemised amount for a per diem.
2. Per diems are provided to travellers to cover meals and incidental expenses. Rates used are those set by the Australian Public Service because these rates are approved by the Australian Taxation Office as being tax exempt. Whilst full substantiation is not required, travellers must be able to demonstrate that the trip did in fact occur and that it occurred on demonstrable dates. Records of travel should be retained by the staff member.
3. Per diems for domestic travel cover overnight accommodation costs as well as meals and incidentals.
4. Per diems for international travel cover meals and incidentals only. For international travel, accommodation costs may be claimed separately via the reimbursement process so long as valid receipts are provided.

Mobile phone and data charges whilst traveling internationally 

(34) International roaming, by default, will not be turned on for UOW mobile devices

(35) Allowable (Mobile phone/data charges – International);

1. Staff provided with a UOW mobile device, and travelling internationally, can purchase an e-SIM or local data SIM not exceeding the equivalent of an average $10 per day. Alternatively, a data pack, approved by IMTS may be arranged prior to travel but must not exceed, on average, $10 per day.

(36) Non-allowable (Mobile phone/data charges – International):

1. Excess roaming charges above $10 a day for time away. Staff may be requested to reimburse the University for charges exceeding this limit.

Ground transport – Public Transport, Taxis, rideshares, & airport shuttles

(37) Allowable (Ground transport – travel/airport shuttles):

1. Taxi/rideshare for staff traveling to and from university business (other than normal travel to and from work to home), where it is cheaper than public transport, or where public transport is impractical, or poses a safety risk (e.g., internationally or after sunset).
2. Travel between UOW campuses for university business is allowable where staff member’s normal work location is only one campus. For example, a staff member normally works at Wollongong Campus.
3. Travel from Wollongong Campus to Sydney Campus is an allowable expense.
    

(38) Non-allowable (Ground transport – travel/airport shuttles):

1. Not appropriate to upgrade to luxury vehicles (e.g., sports cars, executive cars, & limousines).
2. Expense claims for public transport/taxis to and from one’s primary residence to one’s normal place of work for the usual daily commute. This is a personal expense. If a staff member works at multiple campuses, then normal place of work will be considered any one of the campuses.
3. Expense claims for public transport/taxis home after work celebrations (e.g., end of-year functions).

Private travel/Dual Purpose Travel

(39) The Australian Taxation Office (ATO) requires that all travel undertaken by an employee and funded or sanctioned by the employer must be primarily for business purposes. Travel costs incurred by an employer on behalf of an employee which are primarily for private purposes cause an FBT liability to be imposed on the employer. The University looks to minimise the extent of any potential FBT liability it may incur and as such travel arrangements which will incur a FBT liability are unlikely to be approved.

(40) Where leave is taken during a period of business travel a fringe benefits tax liability may be incurred. In such cases, any FBT liability will be met by the traveller.

(41) Longer periods of leave may not be covered by the University's travel insurance policies and would require the traveller to take out personal insurance.

(42) Private or personal travel can be combined with business travel, however, the traveller must:

1. pay for 50% of the airfare costs when the travel includes personal days of 30% or more; and
2. all additional personal day costs.
3. If the personal days on a trip are less than 30% of the total days away, then the trip will be classed as being materially for business and allowable.
4. The traveller is required to contribute 50% of the airfare cost where travel includes personal days of 30% or more.

(43) Non-allowable (Private travel/dual purpose travel):

1. Expenses related to vacation or personal days taken before, during or after a business trip.

Hire/Rental cars

(44) Car hire is permitted when:

1. necessary to transport large or bulky materials; and
2. is less expensive than other transportation modes such as taxis and airport shuttles.

(45) Hiring guidelines:

1. Hire cars may be from a list of preferred suppliers.
2. The choice of vehicles should be the minimum standard of vehicle required for purpose functionality (e.g., hatch for personal transport only, four wheeled drive for remote work).
3. Hire cars must be a standard hatch/small sedan, unless:
   1. cars in the standard category are not available;
   2. additional space is required for transporting materials; and
   3. the traveller can be upgraded at no extra cost to the University.

(46) Allowable (hire cars):

1. Rental fee
2. Mileage fee
3. Petrol charges
4. Tolls
5. authorised Third Party and Comprehensive Insurance provided for rental vehicles.

(47) Non-allowable (Hire cars):

1. Rental upgrades (e.g., sport cars, executive cars, limousines)

Privately owned vehicle use

(48) A private vehicle may only be used if other transport options, including public transport and car rental, have been considered and are deemed inappropriate or impractical to permit travel within a reasonable time and at a reasonable cost. 

(49) Allowable (privately owned vehicle use):

1. A reimbursable car mileage allowance rate will be paid on a per kilometre basis to private vehicle owners using their vehicle on University business, based on the relevant ATO Cents per Kilometre Method guidelines.

(50) Non-allowable (privately owned vehicle use):

1. Personal automobile routine maintenance and tune-ups.
2. Car washing of private vehicle or vehicle provided under Senior Officer’s category of the Motor Vehicle Policy.

Parking

(51) Allowable (parking):

1. Parking is an allowable expense.
2. Effort should be made to utilise the least expensive option, including booking in advance.
3. UOW onsite parking for external suppliers and visitors on University business is permissible.
4. When visiting a UOW campus, which is not the normal place of work, UOW parking charges are an allowable expense.

(52) Non-allowable (parking):

1. Parking fines

UOW parking permit

(53) Non-allowable (UOW parking permit):

1. Never allowable as is a personal expense

Auto and mechanical repairs of UOW owned or leased vehicles

(54) Allowable (auto and mechanical repairs):

1. In the case of an accident, any insurance excess will be met by the unit hiring the vehicle.

(55) Non-allowable (auto and mechanical repairs):

1. Owner of the car (both leased & owned) is responsible for any expenses (including mechanical upkeep).

Airline club or lounge membership (including frequent flyer)

(56) Allowable (airline club/lounge membership):

1. if is a specific term of an employment arrangement or approved in accordance with Delegations of Authority Policy.

(57) Non-allowable (airline club/lounge membership):

1. Not allowable under any other circumstances.

Laundry or dry-cleaning services for travel

(58) Allowable (laundry/dry cleaning when travelling):

1. Allowable for travel five days or longer

(59) Non-allowable (laundry/dry cleaning when travelling):

1. Not allowabe for travel four days or shorter

Top-up of Opal Cards

(60) Non-allowable (Opal card top up):

1. Personal Opal cards should be used for business travel, with a claim for re-imbursement processed through the EMS system, using the Opal card statement to support that individual trips were made for a business purpose.

Tips and Gratuities in Australia

(61) Allowable (tips in Australia):

1. Where a set percentage service charge is added to the bill in an overseas country where it is culturally expected and appropriate.

(62) Non-allowable:

1. If employees wish to give a tip or gratuity above a standard service charge, (whether in Australia or overseas), then it shall be at the employees’ own expense.

Lost baggage

(63) Will only be covered to the limits of Airline or University insurance

Medical Expenses

(64) Non allowable (medical expenses):

1. As will be covered under travel insurance and/or workers compensation

“No Show” charges for hotel or car service

(65) is the expense of the individual, unless an incident occurs due to unforseen travel issues as covered by the University insurance

Optional travel or baggage insurance

(66) Non-allowable (optional travel or baggage insurance):

(67) not covered beyond the standard University insurance

Visa

(68) Allowable (visa):

1. Visa expenses can be expensed where:
   1. staff are directed to travel for a clear business purpose; and
   2. if the personal days on a trip are less than 30% of the total days away, then the trip will be classed as being materially for business and allowable.

(69) Non-allowable:

1. If the personal days on a trip are greater than 30% of the total days away, then the trip will be classed as not being materially for business. Visas cannot be expensed in this scenario.

Other

(70) Allowable (other):

1. Business office expenses (e.g., printing);
2. Business phone calls;
3. Conference fees (including registration forms with expense report);
4. Currency conversion fees (for business related purposes only);
5. Petrol (if mileage allowance not claimed);
6. Parking and tolls.

(71) Non-allowable (other):

1. Barbers and hairdressers;
2. Inflight wi-fi;
3. Passport fees;
4. Clothing or toiletry items and other travel incidentals e.g., accessories
5. Loss of cash advances or airline tickets beyond airline and University insurance;
6. Loss or theft of personal funds or property beyond airline and University insurance;
7. Movies;
8. Personal accident insurance (beyond University insurance);
9. Personal entertainment, including sporting events;
10. Personal property insurance;
11. Excess hotel charges;
12. Souvenirs or personal gifts;
13. Interest charges on credit cards.

IMTS

IT and Computer Equipement

(72) Allowable (IT and computer equipement):

1. Required for undertaking University tasks; and
2. Purchased through IMTS

(73) Non-allowable IT and computer equipement):

1. Purchasing above the standardised basic specifications deemed of a standard laptop (as defined by IMTS), unless the extra cost is covered by personal funding or a business reason with an approval from Divisional Director, Head of School or equivalent.
2. It is never permissible to purchase any IT and computer related equipment (including all hardware, printers, mobile phones, wearables, and accessories, iPad, Tablets, cameras, video and audio equipment, data services and plans and software) using alternate procurement options besides IMTS.

Mobile Phones

(74) Non-allowable (mobile phones):

1. It is never permissible to purchase mobile phone hardware, voice, or data services. Webex and Microsoft Teams can be used to receive and make business calls. Any device required must be purchased via IMTS in accordance with Telephone and Mobile Use Policy.

Home ergonomics and desk setup

(75) Non-allowable (home ergonomics and home desk setup)unless approved via WHS assessment:

1. Non allowable, including:
   1. Desk;
   2. IT expenses (e.g., headphones, laptop stand, cameras).

Internet and home telecommunications

(76) Allowable (home internet and home telecommunications):

1. If a specific written condition of employment.

(77) Non-allowable (home internet and home telecommunications) :

1. Home internet and home telecommunications should be paid by the employee and where used for work purposes claimed as a tax deduction in accordance with ATO rules.

Software

(78) Non-allowable (software):

1. Purchasing of any software. The University has an existing subscription to a wide variety of software. Engage IMTS if you require access.
2. Exceptions:
   1. The software required is not offered and there is no substitute offered by the University; and
   2. supervisors’ approval has been given; and
   3. an order for the software is placed through IMTS

IT Accessories (e.g., computer and phone)

(79) Allowable (IT accessories):

1. All required IT accessories must be ordered through IMTS. Examples of allowable accessories include:
   1. standard keyboard as supplied by IMTS;
   2. standard mouse as supplied by IMTS;
   3. headsets up to value of $100.

(80) Non-allowable (IT accessories):

1. Purchasing of any computer, phone, monitors, docks or device accessories not through IMTS, including corporate credit card and reimbursement. This includes but is not limited to:
   1. laptop/phone covers/cases/screen protectors;
   2. headphones/earphones > $100;
   3. device bags;
   4. device chargers outside of what is supplied with UOW issued device;
   5. Storage devices g., USBs, external hard drives, memory cards;
   6. power banks;
   7. stylus/Pencils;
   8. any non-standard accessory purchase unless WHS approved.

Catering, gifts and awards

Catering for events involving UOW staff and non-UOW individuals and groups

(81) Non-allowable other than exceptions.

1. Exceptions:
   1. Entertainment of high-status guests (i.e., Dean/Divisional Head of partner University, politicians, potential SHARP Hires, senior department roles), in which case written permission is to be sought from member of senior executive or dean, and up to the value of $75 per person (for each UOW staff and Non-UOW individual).
   2. On campus meetings for business purposes with suppliers, volunteers, special guests, activities in Student residences for student related purposes, or student related activities (e.g., Information events, recognition events), or recognition events involving students, for University business up to the value of $20 total per person (for each UOW staff and Non-UOW individual).

Alcohol

(82) Allowable (alcohol):

1. When consumed with a meal whilst on University business. This clause should be read with reference to permissible meal allowances whilst travelling and catering limits on campus.
2. As part of an approved University function and this approval is provided with supporting documentation (requires approval by Delegation Band 3 or 4).
3. Approved University functions examples include retreats, award functions or official University conferences or seminars.
4. Alcohol should be kept to a minimum and in accordance with WHS considerations.

(83) Non-allowable (alcohol):

1. Mini-bar alcoholic refreshments.

Gifts, donations, and sponsorships

(84) Allowable (gifts, donations and sponsorships):

1. Gifts for a University visitor as a gesture of appreciation should be kept to a minimum and only provided in exceptional circumstances. All gifts for this purpose require approval of a member of the senior executive or Executive Dean.
2. For length of service or achievement awards as part of a recognised event (for example the Vice Chancellor staff awards).

(85) Non-allowable (gifts, donations and sponsorships):

1. Internal staff events e.g., morning teas, meetings, farewells, faculty functions, and celebratory “life events” should be self-funded.
2. No gifts are permitted for work-related reasons including for staff farewells.
3. At no times these gifts/rewards can be given out as cash.
4. No gifts are permitted for non-work-related reasons, such as birthdays, marriages, births, condolences, etc., unless self-funded.

Gift Cards

(86) Gift cards, or a similar type of voucher, are sometimes used to recognise the contribution of volunteers and students that take part in various activities around campus. Gift cards are generally higher risk purchases due to their cash like nature. As such the following shall apply:

1. A record of gift cards purchases must be retained by the purchaser and included as an electronic audit trail in the purchasing system.
2. A record of the individuals the gift cards were issued to must be retained.
3. All unissued gift cards must be forwarded to the UOW Finance Manager within the Financial Services Division as soon as practicable after completion of the process the cards were purchased for.
4. All records of gift card purchases, and issue must be retained and available for inspection at any time by Financial Services or auditors.

(87) Allowable (gift cards):

1. Gift cards are permissible for one-off (minor) acts of recognition for study/ research participants up to a value of $50 (where part of a specified grant agreement, a higher amount in accordance with grant conditions may be paid). It is advisable that when issuing gift cards to volunteers and or students that they sign a record of receipt of the gift card.

(88) Non-allowable (gift cards):

1. Gift cards must not be given in lieu of remuneration or payment for services.

Christmas Functions (staff or students)

(89) Payment of Christmas functions must be pre-approved by Delegation Band 3 or 4. The amount must not exceed the University approved contribution amount.

Petty Cash

Petty Cash

(90) Allowable (petty cash):

1. Small purchases;
2. Train and bus fares;
3. Tolls and taxis (local travel only);
4. Parking costs off campus;
5. Other small value payments.

(91) Non-allowable (petty cash):

1. Employee meal allowances;
2. Salary payments to any employee;
3. Travel allowance reimbursements to employees (as per Travel Policy);
4. Mileage allowance payments to employees;
5. Personal items;
6. Payment for personal services or honorariums;
7. Advances;
8. Cashing of personal cheques.

Other Expenses

Legal Fees

(92) Non-allowable (legal fees):

1. Engagement or use of external legal services should be directed to UOW Legal Services Unit or People & Culture in the first instance.

Marketing Services

(93) Non-allowable (marketing services):

1. Engagement or use of marketing services should be directed to the Advancement and Communications Division in the first instance.

Parking, traffic and other infringements

(94) Non-allowable(parking/traffic/other infringements):

1. Staff are liable for all parking, traffic or other infringements, fines or notices incurred whilst undertaking University duties.
2. Claiming these expenses as an out-of-pocket reimbursement or through a Credit Card is not permitted.

Childcare, child minding or babysitting

(95) Non-allowable (childcare, child minding or babysitting):

1. non-allowable under any circumstances

Clothing or toiletry items

(96) Non-allowable (clothing or toiletry items):

1. not permitted unless it is required by employment conditions for example WHS or branded corporate uniform for business purposes.

Personal Protective Equipment (PPE) and safety products

(97) Allowable (PPE and safety products):

1. Safety/protective clothing;
2. Safety products to undertake University tasks.

Reimbursement beyond the limits of University insurance for loss or theft of personal funds or property

(98) Non-allowable (loss/theft of personal funds/property):

1. non-allowable under any circumstances

Stationery

(99) Allowed (stationery):

1. when acquired through placing a purchase order through ServiceNow.

Newspapers, books, magazines or other general reading and entertainment material other than for legitimate business purposes.

(100) Non-allowable (newspapers, books etc – see above)

1. unless specifically required for a work purpose. These types of expenses would generally be considered of a private nature.

Recurring payments e.g., subscriptions

(101) Every effort should be made to avoid storing UOW credit card details against a recurring charge.

(102) Non-allowable (recurring payments/subcriptions):

1. Direct debits for subscriptions (e.g., Apple, iCloud storage, Dropbox, cloud storage) are not permitted unless for a legitimate business reason.
2. Staff may choose to incur these costs at their own expense then submit an expense claim via Unified to be approved by their supervisor.
3. Exclusions:
   1. Exemptions are allowed if a subscription is required as part of specific condition of employment or is required for the University to comply with or perform a certain activity, e.g., industry memberships and licences. (see below for professional association exemption).

Professional Association Membership (Personal)

(103) Non-allowable (professional association membership – personal):

1. The University recognises the importance of staff maintaining their professional memberships. In stating this, though, it is equally important that staff are aware of who is responsible for the payment of these memberships.
2. For the sake of clarity, it must be understood that the University will not pay personal professional association membership fees on the basis that membership is desirable from a professional viewpoint or that it enables the staff member to maintain professional currency or receive a professional journal.
3. In these cases, personal professional association membership fees are a personal decision with the expenditure to be met by the staff member. The staff member in turn may be entitled to claim a personal tax deduction for the expenditure based on its relevance to the generation of taxable income. Staff are to seek their own advice on this issue.
4. Exception:
   1. The University will only pay or reimburse a personal professional association membership fee where there is a direct and identifiable connection of membership to performance of University duties and functions of unit, that is:
      1. a staff member is required by legislation to be a member of a professional association to discharge their professional University duties; or
      2. membership of an association or registration to a body is a mandatory requirement imposed by the University in the staff member’s employment contract; and
      3. generally limited to one membership per year per staff member.
   2. For example, in order to practice as the University Solicitor, the University Solicitor is required to be a member of The Law Society of NSW. The Law Society of NSW membership is therefore an expense incurred as a requirement of employment of the University Solicitor.
5. All requests for payment of these memberships by Faculty staff must be endorsed by Director, Head of School or equivalent.

Kitchen utensils/equipment

(104) Allowable (kitchen utensils/eqipment):

1. Communal equipment and consumables/supplies for staff use may be purchased where not available but kept to a minimum. Minor tea and coffee facilities are acceptable in centrally located kitchen areas. This includes coffee, tea, and a standard milk. Provision for special dietary requirements is not permitted.

(105) Non-allowable (kitchen utensils/equipment):

1. Water dispensers are not permissible where tap water is readily available.
2. Biscuits, snacks, fruit etc for individual or team consumption.

Publishing and Open access charges

(106) The University maintains a position to not pay for the publishing of online research where possible. The University supports a Green approach or Read & Publish (R&P) agreements that combine the journal subscription access (reading) and the open access (OA) article processing charges or APCs (publishing) into one agreement. See more on R&P via Library website.

(107) Gold Open Access may be supported and funded at the faculty level where strategically or otherwise appropriate. Faculty approval and funding for publication in Gold Open Access journals will reside with the relevant Associate Dean (Research).

Staff training

(108) Allowable (staff training):

1. Expenses when connected to specific role requirements, relevant professional development or Workplace, Health & Safety.

(109) Non allowable (staff training):

1. Working with children check for staff is a personal expense unless a specific requirement for role.

Section 7 - Definitions