Expenses Policy · Employee Self-Service Portal

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Document Information 2024 Ratified by: Partnership Committee Date ratified: November 1 2024 Author(s): Sonya Wittenburg Associate Director - Workforce Operations; Agata Blus Head of Pay and Reward Responsible Director: Chief People Officer Responsible committee: Partnership Committee Date when policy comes into effect: November 1 2024 Target Audience: All staff Location of document: KingsDocs

Fraud Department 1.2 July 2012 Criminal prosecution added Health & Safety Manager 1.2 July 2012 Jan 2013

Advised by email responsibility on management to ensure safety. Requested earlier review date to incorporate H&S driving at work review. Environment & Logistics Manager 1.2 July 2012 JCC Policy Review group 1.2 Mar 2013 Recommended the proposed new Annual Vehicle Questionnaire (For Staff Required to Drive For Work) fits more appropriately in a Driving/Health and Safety Policy. Agreed to refer to H&S. Associate Directors Workforce 1.2 July 2012 Jan 2013 Section about conference fees added Associate Directors Workforce 1.3 July 2013 Mileage rates review JCC 1.3 July 2013 No further comments Associate Director Finance 1.3 September 2013 Explored financial cost of proposed changes Reduction to 3,500 miles limit Associate Directors Workforce 1.4 November 2014 No additional comments Associate Director Finance / Financial Accounts / Credit Controller 1.4 November 2014 No additional comments JCC 1.4 November 2014 Approved HR 1.5 November 2017 Minor changes to excess mileage process only PGMDE and Medical HR 1.6 September 2018 Amend Intrepid deadlines, merged in relocation expenses process following HEE guidance HR 1.7 November 2020 Minor changes to Monitoring Compliance HR 1.8 September 2021 Updated with Eye Test (DSE)

Reviews and updates Date New no. Summary of Changes Major change/s (must go to KE) or minor change/s Author of change/s 1 July 2008 1.1 New Policy Major Marion Lorman December 2011 1.1 Uplift in bicycle mileage rate from 15p - 20p per mile Minor Marion Lorman March 2012 1.1 Update of payroll contact information (page 7) Minor Marion Lorman July 2012 - March 2013 1.2 Renamed, re-formatted in line with Policy on Policies, 3 year review, references for junior doctors updated Minor Gemma Glanville July - September 2013 1.3 Mileage rates review Major Gemma Glanville November 2014 1.4 Revised due to introduction of e-Expenses software Minor Steve Taylor September 2016 1.4.1 Updated HMRC mileage rates for lease cars Minor Steve Taylor

November 2017 1.5 Update to Excess Mileage - section 3.5 Minor Stephanie Anderson January 2019 1.6 Update to reflect tighter system controls and update to reflect the new rules around the reimbursement of Removal and Rotational Travel Expenses for Doctors in Training Minor Steve Taylor and Janis Boyd November 2020 1.7 Update to monitoring compliance to have quarterly and yearly audit Minor Steve Taylor & Aktarun Bibi September 2021 1.8 Added Eye Test (DSE) Minor Aktarun Bibi October 2022 1.8 Policy review date extension agreed by Staff Side Minor Natasha Elvidge April 2024 1.9 Added: Overseas Expenses advice Updated: Eye Test/glasses expenses Removed: Appendix 3 (medical staff) Updated: Section 5.5 Relocation and Travel Expenses for Doctors and Dentists in Training Minor Agata Blus Updated: links to forms/guidance/documents Removed: Candidates Interview Expenses section

1. INTRODUCTION AND SCOPE

Expenses which have been reasonably and necessarily incurred in the course of hospital business may be reclaimed from the Trust.

This policy applies to all staff, and sets out the principles and procedures by which individuals may claim reimbursement for legitimate and approved expenses.

Further clarification may be obtained from the Payroll or Human Resources Departments.

2. PRINCIPLES AND EXCLUSIONS

The following principles will guide the claiming and reimbursement of expenses:

- It is each individual's responsibility to ensure value for money when incurring expenses, taking into account both cost and convenience. If there is any doubt then you should seek prior approval from your manager before committing expenditure.

- Travel to and from the normal place of work is a personal responsibility and costs will not be the reimbursed. Reimbursement of mileage or fares to/from home will only be met if the journey is an additional one (e.g. as a result of a call-out when on-call or other emergency attendance).

- Both you and your manager/budget holder are responsible for ensuring that claims for reimbursement of expenses are legitimate and are in accordance with this policy.

- Budget holders are the only people who are responsible for authorising the reimbursement of expenses.

- Staff should make their claim for reimbursement of expenses promptly using either the Trust's online Expenses system ( http://www.sel-expenses.com), or via Intrepid in the case of expenses claims from doctors and dentists related to CPD/Conferences/Training. Claims must be submitted within 30- days of the expenses being incurred. Only one claims submission per month should be made for payment.

- Reimbursement of expenses will be made only if the expenditure has been incurred, and where validating receipts are uploaded to the relevant system to support the claim. If a receipt cannot be uploaded to an online system, you must show an original copy of the receipts to your authorising manager before payment can be made.

- You may only submit the same claim for reimbursement of an item of expenditure to one employer or source of funding.

- The Trust aims to ensure prompt reimbursement of expenses through the monthly payroll, and staff will receive payment of expenses with salary. Providing claims have been approved for payment by an authorising manager by the 7th working day of the month (this will be earlier in December and communicated via the intranet) then this payment will be made on the next payroll run. Claims raised via Intrepid will need to be submitted by midday on the 4th working day of the month.

- The Trust encourages the use of active and sustainable methods of transport, and where possible the use of public and environmental travel will be encouraged.

- Staff should only submit expenses claims relating to their personally incurred expenses and not on behalf of multiple individuals, e.g. an evening meal bill should be split between all members and each individual should claim back for their portion of the expenditure rather than one person paying for the entire bill and claiming it back on behalf of the group. The only exception is where a group booking may save money (e.g. train travel). There are no exceptions for claim items that have a policy limit enforced such as evening meals or accommodation.

- If an individual cannot pay costs prior to the use of the expenses, they should speak to their Line Manager.

3. TRAVELLING

3.1 Calculating Travel Costs When claiming the cost of travel on business purposes, either the normal round trip mileage to work or the normal cost of travelling to and from work should first be deducted; i.e. the claim should be for the additional costs incurred. (See the following examples):

e.g. A Home 9m Work

Business Trip Destination

Round business trip mileage = 30 miles Normal round trip to work = 18 miles Claim = 12 miles

e.g. B Home 9m Work

Total round trip = 29 miles Normal round trip to work = 18 miles

Business Trip Destination

Claim = 11 miles

The same principles apply for fares, whereby the cost of your normal round-trip journey should be deducted from any claim you are making.

3.2 Fares

You should use the most economical form of transport at all times and should take full advantage of cheap/advance fare offers where appropriate. This will normally be the standard/economy/special rate or pay as you go Oyster card fare.

Any variation to the most economical form of transport should only be made with prior agreement from your cost centre approver to take account of other significant factors (such as the substantial saving of time and/or subsistence costs in travelling by air rather than by rail, for example). Staff may, however, choose to pay the difference between the 'standard' travel cost and any higher rate should they wish to 'upgrade' their ticket on a personal basis.

Where your journey falls within a travelcard zone for which you already hold a valid ticket, no additional claims for this journey can be made.

3.2 Mileage

Staff who use their private vehicles for official business may claim mileage at the appropriate rates shown in Appendix 1. If it is cheaper to travel by public transport rather than private vehicle however (taking into account mileage and any other associated costs), then reimbursement will be to the public transport cost level. The obligation is to keep Trust expenditure to a minimum, taking into account all other reasonable considerations, such as those outlined in paragraph 3.2. Staff using their bicyc le to travel on official Trust business may claim reimbursement as indicated in Appendix 1.

Individuals using their private vehicle for business purposes are responsible for ensuring that their insurance covers them for this purpose (including full third party insurance covering injury or death of passengers and damage to property) and that the vehicle is roadworthy, taxed and has a valid MOT certificate Staff claiming mileage expenses are also required to register their vehicle using the Expenses Registration Form and/or the Additional Car Form as appropriate.

3.3 Car Parking Fees

Staff may be reimbursed car-parking fees, where the combined cost of mileage and the parking fee is the same or less than it would have been if the employee had used public transport. The Trust will not reimburse any excess penalties or fines.

3.5 Excess Travel Expenses

Excess travel claims can be made where there is a compulsory change of base, either permanent or temporary, resulting in additional daily travelling expenses. The period of payment is a maximum of 2 years from the date of transfer and does not include any additional parking costs incurred.

Employees must factor in any previous travel costs incurred at their old working location as only the difference in the costs between the old site and the new site are payable.

The excess will be calculated on the basis of the bus fares or standard rail travel or, if the member of staff travels by private motor vehicle, on the basis of the applicable mileage rate for their vehicle.

Example of calculation: Home to New Base = 6 miles Home to Old Base = 2 miles Excess Claimable = 4 miles

Please note that Excess Mileage is taxable.

NB. This excess will reduce if a member of staff moves nearer to their new base and the benefit does not increase if a member of staff moves further away from their new base after the date of transfer.

This arrangement does not apply to staff who change their work base at their own instigation (e.g. application for a post located elsewhere, including secondments).

Staff who are required by their employer to carry out temporary duties at a place other than their permanent place of employment and who travel daily to their temporary headquarters whilst continuing to live near their permanent headquarters, will be reimb ursed their excess travelling expenses as a standard expenses claim (see 3.1).

If a member of staff changes post whilst eligible to claim excess mileage and the change is of a temporary nature (including secondment), the entitlement to excess mileage will cease. The entitlement is regained when the member of staff returns to their original post under the same terms and conditions.

A member of staff may use their own vehicle when suitable public transport is available if deemed appropriate by the individual's line manager. When considering what can be claimed as excess travel, the individual's previous home to base travel costs on public transport should be deducted from the private vehicle travel rate (home to new based multiplied by the appropriate price per mile for their vehicle).

Example of calculation: Home to New Base = 6 Miles @ 54p per mile = £3.24 Home to Old Base = £1.50 via Oyster for bus fare Excess Claimable = £1.74

Likewise if a member of staff previously drove to work but was required to travel to their new base by public transport then an appropriate 'home to old base' deduction based on the mileage should be made from the public transport cost before claiming.

Doctors and dentists in training who have excess travel costs as a result of a rotation should contact the Head of Medical Workforce for details on how the Health Education England relocation expenses process works at the Trust.

3.6 Taxis, Mini-Cabs and Hire Cars

Reimbursement of taxi and mini -cab fares may only be made where it was essential to use them (i.e. in cases of urgency or where adequate publ ic transport is not available). No expenditure is permitted for taxi usage during normal working hours unless absolutely necessary for the ongoing Trust activities. Any gratuity paid to a taxi/mini-cab driver cannot be claimed as an expense.

3.7 Car Hire

Managers are encouraged to authorise the use of a hire car where the total cost would not be greater than the public transport or private mileage alternative . Trust will not liable for any damage or loss or any fines associated with the rental vehicle. Many car rental companies require hirers to purchase additional insurance excesses and/or liability insurance in the event of an incident - this cost will be not reimbursed by the Trust.

3.8 Congestion Charge

Staff travelling into the congestion charging zone on business are expected to use the most economical method (usually public transport), taking account of the nature, time and duration of the journey. If it is necessary to drive into the charging zone on Trust business in a non- exempt vehicle, you must pay the charge yourself. You may then reclaim the charge in the normal way (ie. on the normal expense claim form). If you fall into one of the Special Categories shown below then you must indicate this on your online expenses claim.

In some cases, it might be more economical to use a Trust account taxi, taking into account the congestion charge, any car parking fee plus private mileage that would otherwise be claimed. Staff are responsible for the prompt payment of any Congestion Cha rge incurred during the course of their work for the Trust as the Trust will not reimburse any excess penalties or fines.

Special Categories:

The Trust is able to reclaim the Congestion Charge from Transport for London in specific circumstances as follows: if staff are on NHS duty, and

- are carrying bulky, heavy or fragile equipment or supplies, patient notes or other clinically confidential material, controlled drugs, clinical waste, radioactive materials, contaminated sharps, prescription-only medicines, waste medicinal products, nonmed icinal poisons, clinical specimens, body fluids, tissues or organs.

- are on-call and responding to an emergency OR when rostered to be on-call and are required to use a car to fulfil that commitment

- are carrying an eligible NHS Patient as a passenger.

Staff in any of these categories must indicate this on their online expenses claim so that appropriate reimbursement may be sought.

Emergency services and NHS owned vehicles that are registered exempt from Vehicle Excise Duty with the DVLA are also exempt from the Congestion charge. This may include leased cars that are used only for NHS business (i.e. not used for journeys to and from work or personal travel).

3.9 Expenses Specific to Overseas Travel

Rail and Air Travel Travel arrangements must be made through the Trust's provider (Clarity Travel Management: http://www.claritytm.co.uk/). The minimum or cheapest costs option (i.e. standard / second class travel by rail and economy class travel by air) must be selected.

You should take full advantage of advance bookings offers.

Any variation to the cheapest costs option should only be made with prior agreement from your cost centre approver to take account of other significant factors (such as the substantial saving of time and/or subsistence costs in travelling by air rather than by rail, for example).

Staff may, however, choose to pay the difference between the 'standard' travel cost and any higher rate should they wish to 'upgrade' their ticket on a personal basis.

All travel should be agreed by your cost centre approver prior to the booking. The authorisation should be retained by both parties. Where the traveller is the authorised budget holder, approval should be sought from their line manager.

4. ACCOMMODATION AND SUBSISTENCE EXPENSES

A summary of the subsistence entitlements is given in Appendix 2.

4.1 Accommodation Costs

Staff who stay overnight in a hotel , guest house or short term rental accommodation will be reimbursed the cost of the room (bed and breakfast) up to the limit shown in Appendix 2.

Managers have the discretion to vary these rates only in exceptional circumstances, providing they are satisfied that the expenditure was necessary and/or unavoidable.

4.2 Staying with Friends/Relatives

Where an employee stays for a short overnight period with friends or relatives as an alternative to staying in commercial accommodation, a flat rate is payable - see Appendix 2. This includes an allowance for meals. No receipts are required for claims in this category.

4.3 Meal Allowance

Staff who are absent from their normal place of work on Trust business may be reimbursed for the cost of meals to the given maximum in any 24 hour period - this is to cover an evening meal and one other meal during the day.

This cannot be claimed where meals are provided free or where the cost of the meal is less than what would 'normally' be incurred by the employee, e.g. at another NHS establishment.

In order for staff to claim reimbursement for an evening meal they would normally be away from their usual place of work for more than ten hours and unable to return to their base or home before 7.00pm.

In exceptional circumstances staff may be required to travel particularly early and will need to purchase breakfast during the journey. In such cases managers will have discretion to reimburse this cost.

Gratuity payments made following a meal cannot be reclaimed.

The Trust will not reimburse claims for alcohol (purchased either for personal or corporate entertainment purposes), or any other entertainment-related costs e.g. entrance fees to clubs or bars.

5. OTHER EXPENSES

5.1 Telephone Expenses

The cost of calls made on hospital business, either from home, private mobile phone or public phone may be reclaimed. Supporting evidence in the form of telephone bill print outs should be provided wherever possible.

The rental cost of private appliances is not normally reimbursable.

5.2 Other Incidental Expenses

For all normal expenditure and other purchasable items, the Trust's normal order requisition/procurement procedure must be followed. Where exceptional circumstances dictate that utilising the Trust's normal procurement procedures is not appropriate, an Exceptional Ad- Hoc Expenses Claim Form must be completed, signed by a Director of Operations/Managing Director and Finance Business Partner and then submitted along with appropriate receipts to kch-tr.expenses@nhs.net.

If during the course of work a personal item becomes damaged through no fault of your own ie. Eyeglasses are damaged due to a patient, this will be reviewed on a case by case basis.

5.3 Conference & Course Expenses

On occasion, only with prior approval from a line manager, staff may be required or request to pay for course or conferences fees in advance. Approval for course and conference fees is in line with the Trust's Training, Education and Development Support Policy Guidelines, and therefore staff may be required to sign an Educational Agreement Form before reclaiming monies. The line manager is responsible for liaising with Education and Development to ensure the budget is available and relevant re-charges are in place.

5.4 Relocation Expenses

All relocation expenses should be claimed using the Exceptional Ad-Hoc Expenses Process and sent to the Medical Staffing Team for authorisation.

5.5 Relocation and Travel Expenses for Doctors and Dentists in Training HEE has transferred the administration of the Claim Process for Relocation/Excess Travel/Expenses for Doctors In Training to Trust's. Detailed below is the process to be followed by Doctors and Dentists in Training if they wish to make a claim: Step 1: Trainee Doctor/Dentist to contact Medical Workforce via email kch- tr.kingsdoctorsrotation@nhs.net to obtain relevant forms and guidance to claim relocation/removals/travel expenses. Step 2: Trainee Doctor/Dentist to complete the HEE eligibility form and return to Medical Workforce with copies of documents to support their claim (e.g. travel cards, mortgage statements, tenancy agreements etc.) to assess their eligibility. Step 3: The doctor/dentist's eligibility will be assessed by Medical Workforce against the guidance documents and a confirmation of eligibility letter and claim form will be issued should the doctor/dentist meet the minimum criteria to claim relocation/removals/travel expenses. Step 4: The claim form and supporting evidence will need to be submitted to Medical Workforce within 3 months of the expenditure being incurred. Where a trainee has relocated, and incurred eligible expenses in advance of commencing in a prospective training progr amme placement due to extraneous circumstances (e.g. relocating from abroad, relocating in advance to align with school years, etc.), then a trainee will be able to submit claims for eligible expenses within three months of commencing in their post, rather than three months from when the expense was incurred. Step 5: Claims submitted to Medical Workforce by the end of each month, payment will be processed in the following months' pay. 5.6 Eye Test and Eye wear for DSE Users

Display Screen Equipment

If a worker uses display screen equipment (DSE) daily, as part of their normal work, continuously for an hour or more, employers must do a workstation assessment, in accordance with the government's Health & Safety Executive (HSE) guidelines below.

Employers should look at: - the whole workstation, including equipment, furniture, and work conditions - the job being done - any special requirements of a member of staff, for example a user with a disability

Where there are risks, they should take steps to reduce them.

Employers must also do an assessment when: - a new workstation is set up - a new user starts work - a change is made to an existing workstation or the way it's used - users complain of pain or discomfort

For a Trust Display Screen Assessment - contact Health & Safety Team kch- tr.healthandsafety@nhs.net

Eye tests for DSE users

The Trust will reimburse the cost of an eye test for those staff members that have requested one as part of their Trust DSE (Display Screen Equipment) assessment. The staff member should book an eye test appointment directly with an optician of their choi ce for a full eye and eyesight test (vision test and eye examination). The test should be conducted by an optometrist or doctor. Staff should retain the eye test receipt to allow them to request reimbursement via the process outlined in Section 6 of this Policy.

The Trust will pay up to £35 for an eye test. This value has been set based on the current publicly available pricing from a number of high street opticians that offer full eye tests e.g. Specsavers, Vision Express, Boots etc. Where special offers for eye tests are available (whether via NHS-worker specific schemes or other promotions), the Trust would expect these to be availed instead of using a paid-for service. Staff should check that any promotional offers provide an eye test that meets the requirements listed above.

Eye wear for DSE Users

If a member of staff is identified as a Display Screen Equipment (DSE) user, for which they require corrective eye wear (glasses) then an expense claim may be submitted if certain conditions are met. Staff who require glasses (prescribed or otherwise) more generally as part of their everyday life would not be able to claim for these under this policy. The expense claim must be supported by a DSE risk assessment, and an eye examination proving that lenses are required for intermediate vision.

A combined total of £77.50 can be reimbursed towards the cost of an eye test and corrective eye wear via the process outlined in Section 6 of this Policy.

6. CLAIM PROCESS

6.1 Claims for reimbursement of all expenses (e.g. mileage, travelling, congestion charge, meals, etc.) must be made on the Trust's Online Expenses System at http://www.sel-expenses.com (with the exception regarding Intrepid outlined in section 2). All items claimed for must be detailed with a clear business justification. Receipts must be scanned and attached where appropriate, although in some cases it may be appropriate to show the ori ginal receipt to the authorising manager and to retain the receipt for 12 months for tax and audit purposes.

6.2 Claims must be made within 30 days of the expenses being incurred.

6.3 Mileage will be automatically calculated using the postcodes for your journey, using the quickest route available. More information on the Trust's Online Expenses System is available on the Expenses Kwiki Pages , via the Expenses FAQs document on KingsDocs or via the help function within the online expenses system.

6.4 Managers who are designated the 'authorised signatory' must log in to the Online Expenses System and check each Expense Claim and Congestion Charge form. They must ensure that the claim is appropriate and that staff meet any eligibility criteria. Managers must also ensure that the appropriate cost code has been identified.

6.5 Expenses relating to Research and Development where the staff member incurring the expenses is not substantively employed in a Research and Development cost centre must ensure that they have selected the "Research and Development" reason in the Expenses system or the approving line manager must recode the expenses to the appropriate Research and Development cost centre on the system directly.

6.6 Claims should be submitted as soon as possible after the expenditure is incurred and not later than three months after this. Users should only submit one claim per month covering all incurred expenditure during the previous month.

7. WHAT IF I HAVE A QUERY?

7.1 The Trust's Online Expenses System, available at http://www.sel-europe.com allows you to track your claim from submission through authorisation to payment.

7.2 If you are not sure where in the claim process your submission is, or if you have not received payment for your claim, in the first instance, you should log in to the Expenses system and select the "My Claims" option. The "Submitted Items" option will show you the status of your claim, including whether it has been approved or not.

7.3 If your claim is waiting for approval, you should check the system or speak to the approver in the first instance. Payment cannot be made until an approver has submitted the claim for payment. If you are unsure of who this is, you should contact kch-tr.expenses@nhs.net.

7.4 If you have a query relating to setting up a new account or accessing the system, you should contact. expenses@kings.hrshub.co.uk To request a new account, please complete the Expenses Registration Form and submit this to the same address. If you have a query relating to a submitted form then you can call C onexia HR Shared Services (Expenses) on 0300 303 8609 option 4, giving details of when your form was submitted.

7.5 If you have a system query, you can also email kch-tr.expenses@nhs.net.

8. TAX LIABILITY - PAYMENT OF EXPENSES

8.1 The Trust are required to report reimbursed taxable expenses to HMRC either through payroll and subject to PAYE and NIC reporting or via a P11D.

9. ABUSE OF EXPENSES

9.1 The fraudulent or negligent submission of a claim for reimbursement of expenses is deemed Gross Misconduct and could lead to summary dismissal. This may also include criminal prosecution. Examples of fraudulent submissions could include, but are not limited to:

- claiming the commercial accommodation and/or meal allowance rates whilst staying with friends or relatives. - submitting a claim to more than one employer or source of funding (for the same or similar period of subsistence, travel, course/registration fee). - claiming mileage for personal vehicle use when the journey was made with a colleague who has also submitted, or would be submitting, a claim for reimbursement for the same journey. - falsifying receipts to obtain payment.

10. MONITORING COMPLIANCE

Measurable policy objectives i.e. what will be monitored Monitoring/ audit method Frequency of monitoring Responsibility for performing the monitoring Monitoring reported to groups/committees, inc responsibility for action plans Summary of expenses data Budget monitoring Quarterly HR Business Partners and Site Management Teams Report sent to BP's to ensure policy compliance Expense Audit Budget monitoring Yearly KCH Payroll Team Divisional Management Meetings

11. ASSOCIATED DOCUMENTS & REFERENCES

The following documents are readily available by searching KingsDocs.

Disciplinary Policy and Procedure Environmental Strategy Email, Internet, Telephone, Mobiles Policy Expense Claim Form - available from Procurement (Supplies) Department Guidance on Congestion Charging Fraud and Corruption Policy Raising Concerns (Whistleblowing) Policy on Gifts, Hospitality and Commercial Sponsorship Relocation Policy Training Policy Procurement Kwiki Pages London and South East Postgraduate Medical and Dental Education Relocation Expenses Website

Appendix 1 MILEAGE RATES : Effective from 1st October 2013

Standard Car Mileage Rate

Engine Capacity:

501cc - 1000cc 1001cc - 1500cc Over 1500cc Up to 3,500 miles 42p per mile 54p per mile 67p per mile

Thereafter

20p per mile 25p per mile 31p per mile

Leased Car User Rate:

See: http://www.hmrc.gov.uk/cars/advisory_fuel_current.htm for the current rates

Motor Cycle/Bike Rate:

Up to 3,500 miles

33p per mile Thereafter

11p per mile

Bicycle:

20p per mile

Appendix 2: SUMMARY OF SUBSISTENCE ENTITLEMENTS

A ACCOMMODATION ALLOWANCES

1. Night Allowance : For the First 30 nights Receipted cost of bed and breakfast up to a maximum of per night £75

Night Allowance: Staying with Friends and Relatives (including meals) per night £25 3.

Night Allowance : After the first 30 nights: Hotel, B&B, Guest House or other commercial accommodation £35 per night (NB. there is no additional entitlement to a meals allowance)

Staying with friends or relatives (including meals) £25 per night

B MEAL ALLOWANCES

4. Meals Allowance : per 24-hour period £20

Details of the Meals Allowance: -

Lunch Allowance: £5.00 (staff must be away from the Trust for 5 hours or more including lunchtime between 12.00 hrs - 14.00 hrs)

Evening Meal Allowance: £15.00 (Staff must be away from the Trust for more than 10 hours and unable to return to base or get home before 7pm)

Appendix 3 EQALITY RISK ASSESSMENT

EQUALITY RISK ASSESSMENT FORM Name of Policy / Project / Function

Expenses Policy Date of Assessment 31/05/2024 What are the aims of this project, policy, function, and or service?

To outline procedure for claiming expenses. Who could be affected by this proposal? (e.g. applicants, employees, customers, service users, members of the public)

All staff policy Which policies are related to or referred to as part of this assessment?

N/A How will the impact on people be assessed? (e.g. consultations forums, meetings, data collection) Policy Review Group

Please include available Equality Data relating to the use or implementation of this policy, project, function or service? (e.g. Care Group breakdown, WRES, WDES, Sexual Orientation monitoring standard, Patient Feedback, Workforce data etc.)

ethnicity white 93 55% mixed 6 4% BAME 61 36% not stated 9 5% 169 100% Employees of BAME background (including mixed background) submitted 40% of expenses claims. The Trust overall BAME representation is 51%. So the data suggests smaller proportion of BAME staff submit Expenses claims. However, it has not been checked if this difference is statistically

significant - i.e. if it is greater than what might be expected to happen by chance alone. Please note, the overall number of claims is 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. The sample size is also too small to perform a chi-squared test to establish if 11% difference is statistically significant. gender women 106 63% men 63 37% 169 100% Women submitted 63% of expenses claims. The Trust overall female representation is 75%. So the data suggests smaller proportion of women staff submit Expenses claims. However, it has not been checked if this difference is statistically significant - i.e. if it is greater than what might be expected to happen by chance alone. Please note, the overall number of claims is 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. The sample size is too small to perform a chi-squared test to establish if 12% difference is statistically significant. disability disabled 10 6% non-disabled 149 88% not declared 10 6% 169 100% Staff who identify themselves as disabled submitted 6% of expenses claims. The Trust overall disabled representation is 3%. So the data suggests higher proportion of disabled staff submit Expenses claims. However, it has not been checked if this difference is statistically significant - i.e. if it is greater than what might be expected to happen by chance alone. Please note, the overall number of claims is 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. The sample size is too small to perform a chi-squared test to establish if 3% difference is statistically significant. age 17-36 82 49% 37-56 73 43% 57+ 14 8% 169 100% Staff aged 17-36 submitted 49% of expenses claims. The Trust overall 17-36 years old representation is 46%. So the data suggests higher proportion of young staff submit Expenses claims. However, it has not been checked if this difference is statistically significant - i.e. if it is greater than what might be expected to happen by chance alone. Please note, the overall number of claims is 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. The sample size is too small to perform a chi- squared test to establish if 3% difference is statistically significant. Staff aged 37-56 submitted 43% of expenses claims. The Trust overall 17-36 years old representation is 43%. So the data suggests no difference between these proportions. Please note,

the overall number of claims is small - 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. Staff aged 57+ submitted 8% of expenses claims. The Trust overall 57+ years old representation is 12%. So the data suggests smaller proportion of older staff submit Expenses claims. However, it has not been checked if this difference is statistically significant - i.e. if it is greater than what might be expected to happen by chance alone. Please note, the overall number of claims is 169 (overall Trust population is 14,756). Therefore, the sample size (1.14%) is very small and will not be a true representation of the population. The sample size is too small to perform a chi-squared test to establish if 4% difference is statistically significant.

Trust monitor expenses claims to ensure reimbursement of expenses are legitimate and are in accordance with the policy. The Expenses policy seeks to ensure that all employees irrespective of their background are treated in a fair, consistent and supportive way. To ensure the policy does not have adverse impact on people from all backgrounds including protected groups: - The Trust aims to ensure prompt reimbursement of expenses through the monthly payroll, and staff will receive payment of expenses with salary. - If an individual cannot pay the upfront cost, they can speak to your Line Manager or Human Resources Department. - In exceptional circumstances, managers have the discretion to vary hotel allowance rates providing they are satisfied that the expenditure was necessary and/or unavoidable.

Which stakeholder consultations have been included in the development or implementation of this policy, project, function or service?

Policy Review Group

What are the potential impact/s of implementing this policy, project, function or service on people who share protected characteristics as listed below?

Protected Characteristic: Neutral

Age (People of all ages)

No adverse impact identified.

Individuals can claim reimbursement for legitimate and approved expenses. If an individual cannot pay the upfront cost, they can speak to your Line Manager or Human Resources Department. In exceptional circumstances, managers have the discretion to vary hotel allowance rates providing they are satisfied that the expenditure was necessary and/or unavoidable. Disability (Mental, Physical, and Carers of Disabled people)

What are the potential impact/s of implementing this policy, project, function or service on people who share protected characteristics as listed below?

Protected Characteristic: Neutral

Marital Status (Married and Civil Partnerships)

No adverse impact identified. Individuals can claim reimbursement for legitimate and approved expenses. If an individual cannot pay the upfront cost, they can speak to your Line Manager or Human Resources Department. In exceptional circumstances, managers have the discretion to vary hotel allowance rates providing they are satisfied that the expenditure was necessary and/or unavoidable. Pregnancy and Maternity No adverse impact identified. Individuals can claim reimbursement for legitimate and approved expenses. If an individual cannot pay the upfront cost, they can speak to your Line Manager or Human Resources Department. In exceptional circumstances, managers have the discretion to vary hotel allowance rates providing they are satisfied that the expenditure was necessary and/or unavoidable. Race (All Racial Groups)

What are the potential impact/s of implementing this policy, project, function or service on people who share protected characteristics as listed below?

Protected Characteristic: Neutral

Religion or Belief

Including but not limited to social economic factors (i.e. poverty and or isolation), caring responsibility, unemployment, homelessness, urbanisation, rurality, health inequalities, and new arrivals .

Socio- economic background X Individuals can claim reimbursement for legitimate and approved expenses. If an individual cannot pay the upfront cost, they can speak to your Line Manager or Human Resources Department. In exceptional circumstances, managers have the discretion to vary hotel allowance rates providing they are satisfied that the expenditure was necessary and/or unavoidable.

ERA Action Planning Form Action Plan Owner:

Commencement date:

Impact Recommended Actions Responsible Lead Completion Date Review Date

FOR EQUALITY DIVERSITY AND INCLUSION TEAM Date of Assessment: (dd/mm/yyyy)

06/06/2024

Arfan Bhatti Date of review

Keywords: expenses, mileage, travel claim, travel expenses, subsistence, reimbursement, claiming expenses, business travel, receipts