GENERAL STAFF GUIDELINES AND REGULATIONS

ON

TRAVEL, SUBSISTENCE AND OTHER EXPENSES

ISSUED BY THE FINANCE AND HR DEPARTMENT

OF

ENTERPRISE IRELAND

JUNE 2007

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 Contents

Page No.

SECTION 1: GENERAL STAFF REGULATIONS FOR TRAVEL & SUBSISTENCE EXPENSES IN ENTERPRISE
IRELAND

Introduction………….……………………………………………………………………….... 3
Submission of Travel and Subsistence Expenses……………………………………………… 3
Value for Money …………………………………………………………………………….… 4
Entertainment Expenses………………………………………………………………………... 4
5. Other Expenses…………………………………………………………………………………. 4
6. Unvouched Expenses…………………………………………………………………………….5

SECTION 2: TRAVEL AND SUBSISTENCE ALLOWANCES FOR TRAVEL WITHIN IRELAND

1. Kilometre/Distance Travelled Allowance…………………………………………………… 6

2. Business Travel……………………………………………………………………………… 6
3. Subsistence Allowances……………………………………………………………………….. 7
4. Other Expenses………………………………………………………………………………… 7
(i) Vouched Accommodation…………………………………………………………………. 7
(ii) Restaurant/Hotel Bills……………………………………………………………………... 7
(iii)Vouched Meal Costs …………………………………………………..…………………… 7
(iv)Rail Travel……………….…………………………………………………….………… 8
(v) Relocation Expenses………………………………………………………………………... 8

Section 3: Subsistence Allowances for Overseas Travel

1. Overview………………………. ……………………………………………………….………9
2. Subsistence Allowances…………………………………………………………………………9
3. Subsistence & Hotel Bills for Overseas Travel………………………………………………….9
4. Kilometre/Distance Travelled Allowance……..………………………………………………..9
5. Other Expenses………………………………………………………………………………….10
(i) Vouched Accommodation…………………………………………………………………...…10
(ii) Restaurant/ Hotel Bills…………………………………………………………………………10
(iii) Vouched Meal Costs………………………………………………………………………….. 10
(iv) Rail Travel……………………………………………………………………………………...10
6. Car Parking at Airports ………………………………………………………………………... 10
7. Representation Allowance for travel outside Ireland and the UK………………………………10

Section 4:Advances/ Statements

1. Advances…………………..……………………………………………………………………12
2. Statements………………………………………………………………………………………12

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 SECTION 1

GENERAL STAFF REGULATIONS FOR TRAVEL AND SUBSISTENCE EXPENSES

ENTERPRISE IRELAND

Introduction

Kilometre and subsistence rates in accordance with current regulations may be obtained when a
staff member is travelling on business. Vouched accommodation, entertainment and other out
of pocket expenses may be claimed.

The following sets out general staff regulations for travel and subsistence expenses for staff in
Enterprise Ireland.

The responsibility of the Staff Member in claiming expenses is to:-

• submit expenses on a monthly basis or, as soon as possible after the event
• submit only valid expenses that have been incurred exclusively in the pursuance of the
business of Enterprise Ireland
• Provide all relevant receipts/documentation with the claim

The responsibility of the Budget Manager in approving expenses is to:-

• verify that the expense is a valid expense, that it actually occurred and that it is
approved for payment as quickly as possible.
• Re-assign approval authority in the event of being absent on business or annual leave

The responsibilities of the Travel and Expenses Section in processing expenses is to ensure:

• That all expense items claimed fall within the guidelines laid down
• That all relevant expense receipts are present to support expenditure where required to
e.g. hotel bill etc
• The correct expense amounts have been claimed
• The expenses are paid to the staff member as quickly as possible
• The expenditure is accounted for correctly in Enterprise Ireland's accounting records.

1. Submission of Travel and Subsistence Expenses

All expenses/advances incurred by staff should be claimed via the Oracle Travel & Expenses
Self Service System (T&E SS) where they will be authorised by your line manager and
forwarded to T&E for processing. Paper-based claim forms will be accepted in limited
circumstances.

Directors/Divisional Managers are responsible for authorising travel and subsistence expenses
incurred by staff in their Directorate/Divisions/Departments, but may delegate this authority to
Level F/PSO Managers/Overseas Office Managers. The booking of air travel and the cost of
airline tickets must be authorised in accordance with the Agency’s Air Travel policy.

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 Where staff incur expenses on behalf of Divisions or Departments other than those in which
they work, these expenses should be submitted on a separate expense report via the T&E SS.
These should be submitted to the appropriate line manager who in turn will reassign these
expenses to the relevant budget manager for authorisation.

Expense claims should be prepared, authorised and sent to the Finance Department on at least a
monthly basis to ensure timely and accurate reporting processes.

If expenses have not been claimed within three months of being incurred, an explanation must
be provided to the Travel & Expenses Section.

2. Value for Money

Management and staff are expected to exercise moderation in the choice of hotels, restaurant
and all other receipted expenses. Managers and staff should plan business events/ trips in such a
way as to minimise the use of budgetary resources. The Line Manager must be satisfied that:

• The expenses to be incurred are necessary;

• They represent good value for money; and
• There is a budget allocation against which the costs can be charged.

4. Entertainment Expenses

Entertainment expenses will be paid on the basis of vouched expenditure. And all claims must
show:

- Itinerary name or purpose of visit

- Names of staff in attendance
- Names of non-staff attendees together with the name of the company they represent.
- Where a hotel bill is being claimed all personal items must be deducted from the bill.
- Where a staff member is claiming for Restaurant expenses the staff member must provide
the restaurant receipt. A copy of the laser receipt or the credit card bill is not sufficient.
- Members of staff may not claim for entertaining other members of staff;
- Gratuities and tips are normally only allowed in relation to restaurant bills etc when
service charge is not already included.
- Staff who partake of a meal with clients and are claiming subsistence should either reduce
their subsistence claim or deduct their portion of the meal from the claim

Staff are expected to exercise moderation in the choice of hotels and restaurants.

5. Other Expenses

Other reasonable vouched expenses may be claimed and may include the following:-
- Taxi fares
- Air fare for changing flights etc. whilst abroad (subject to the Air Travel Policy)
- Disc Parking
- Phone calls
- Toll charges

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When a claim is being made comprehensive details should be provided in the Justification column
of the expense report.

6. Unvouched Expenses

In circumstances where it is not feasible to provide a receipt, the appropriate manager should
specifically approve the expenditure.

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 SECTION 2

TRAVEL AND SUBSISTENCE ALLOWANCES FOR TRAVEL WITHIN IRELAND

Kilometre/Distance Travelled Allowance

Kilometre allowances are payable when you are travelling for business purposes and using your
own private car. This allowance covers all costs associated with using your car for Agency
business, However, in exceptional circumstances where staff need to use the port tunnel they will
be required to attach the appropriate justification when submitting their claim.

• Calculation of kilometres/miles travelled begins on the 1 January each year.

• Rates are in bands relating to the cubic capacity of the engine of the car used by the staff
member.

• The shortest practicable route should be used.

Business Travel:-

• For journeys that commence from normal office base or location other than your home all
Kilometres travelled may be claimed. Such claims must include departure and
destination location.

• If distance from home location to business destination is greater than office base to
business destination, then the distance from office base to business destination may be
claimed;

• If distance from home location to business destination is less than office base to business
destination, then the distance from home location to business destination may be claimed.

• Staff who use their car to travel to the Airport for an EI business trip may claim the distance
travelled from home and back if their check-in time for departing or arriving back is outside
EI core working hours. EI’s core working hours are between 7.30am and 6.30pm.

Staff must ensure that where a car is used for business travel, that Enterprise Ireland is indemnified
against claims arising from accidents which occur while on official business.

All car-hire in Ireland must be procured through Enterprise Ireland’s in-house travel agent, Neenan
Travel (Tel: 808 2550).

Please note that submission of an expenses report indicates you “Confirm that my motor insurance
policy has been extended to note indemnity to the relevant agency (i.e Forfás/IDA
Ireland or Enterprise Ireland) whilst using my car on the business of the relevant
development agency.”

Any miles or kilometres incurred by a staff member during the year, regardless of the Agency or
Country in which they are incurred, will be cumulated for the purpose of applying rates.

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Subsistence Allowances

Subsistence allowances are payable for business absences from the office for periods of more than
5 hours and more than five kilometres from base or home. Subsistence is not payable when
travelling between Agency locations in Dublin.

Subsistence allowances are payable on the basis of the length of time that a member of staff is
away from base on official business in each 24-hour period from the time of departure.

Subsistence will not be paid where a staff member is claiming entertainment/meal expenses,
attending training courses, conferences, department/divisional meetings where meals are provided
or the organisation is, in any way, paying for or subsidising a meal or meals, for the same period
covered by the subsistence allowance,

All claims for subsistence must include details of departure and return times for each period
claimed

Overnight subsistence is not allowable when travelling on an aircraft. A Partial-day rate may be
claimed if you are travelling on an aircraft and the in-flight service does not provide food free of
charge.

Current subsistence rates are available on HR On-Line. The categories of rates are as follows:

- Partial-day rate (greater than 5 hours and less than 10hours) – this can be claimed for a
>5<10-hour absence irrespective of the time of day. The absence must be at a location
which is at least 5 kilometres from base;
- Full-day absence (greater than 10 hours) – can be claimed when a business trip takes more
than 10 hours to complete, or when overnight accommodation in a hotel is also claimed (in
Ireland only)
- Inclusive Daily Allowance – this can be claimed for a 24-hour absence where
accommodation is not being claimed separately.

Other Expenses

(i) Vouched Accommodation

Where subsistence allowances are not being claimed and staff are away overnight, on
business, they may claim reasonable vouched accommodation and breakfast charges
depending on the particular circumstances. Copies of hotel bills should be provided,
visa/laser receipts are not acceptable.

(ii) Restaurant/Hotel Bills

 Restaurant and hotel accounts should be paid by staff members as they arise, i.e. not to
be invoiced to EI.
 Arrangements for major functions should be made using general Purchasing Procedures,
details of which can be obtained from the Purchasing Department.

(iii) Vouched Meal Costs

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 Reasonable vouched meal costs may be claimed where a staff member is on business and

- Is more than five kilometres away from either their base or their home
- Is absent for less than 5 hours (i.e. no subsistence being claimed).

(iv) Rail Travel

First class rail travel will apply to all staff while travelling on business. Neenan travel will
procure rail tickets if required.

(v) Relocation Expenses

Expenses in relation to transfers between Offices are covered by the relocation policy, which
is available from the HR Department.

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 SECTION 3

SUBSISTENCE ALLOWANCES FOR OVERSEAS TRAVEL

1. Overview

Where Staff are overseas on business overnight, they may claim reasonable vouched
accommodation together with the relevant subsistence allowance. Alternatively, meals,
reasonably-priced hotel bills, and other vouched expenses may be claimed. Current rates are
available on HR On-Line.

Subsistence Allowances

Subsistence allowances are payable for business absences from the office for periods of more than
5 hours and more than five kilometres from base or home.

Subsistence allowances are payable on the basis of the length of time that a member of staff is
away from base on official business in each 24-hour period from the time of departure.

Subsistence will not be paid where a staff member is claiming entertainment/meal expenses for the
same period covered by the subsistence allowance.

Subsistence & Hotel Bills for Overseas Travel

Where a staff member claims for Bed & Breakfast (room and breakfast) then a Full day >10 hours
subsistence rate should be claimed (2 meals)

Where a staff member claims for room only then the Overnight accommodation rate should be
claimed (3 meals)

Current subsistence rates are available on HR On-Line. The categories of rates are as follows:

- Partial-day rate (greater than 5 and less than 10 hours) - this can be claimed for a >5<10-
hour absence irrespective of the time of day. The absence must be at a location which is at
least 5 kilometres from base; (1 Meal)
- Full-day absence (greater than10 hours) – this can be claimed when a business trip takes
more than 10 hours to complete; (2 Meals)
- Overnight Accommodation (greater than 10 hours) – This can be claimed for a full 24-
hour absence where accommodation is also being claimed; (3 Meals)
- Inclusive 24-hour Rate – this can be claimed for a 24-hour absence where accommodation
and meals are not being claimed separately.

4. Kilometre/Distance Travelled Allowances

Kilometre/distance travelled rates for each country are available in Oracle T&E SS.

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 Other Expenses

(i) Vouched Accommodation

Where subsistence allowances are not being claimed and staff are away overnight, on
business, they may claim reasonable vouched accommodation and breakfast charges
depending on the particular circumstances.

(ii) Restaurant/Hotel Bills

 Restaurant and hotel accounts should be paid by staff members as they arise, i.e. not to
be invoiced to EI.
 Arrangements for major functions should be made through the general Purchasing
Procedures, details of which can be obtained from the Purchasing Department.

(iii) Vouched Meal Costs

Reasonable vouched meal costs may be claimed where a staff member is on business and

- Is more than five kilometres away from either their base or their home; and
is absent for less than 5 hours (i.e. no subsistence being claimed).

(iv) Rail Travel

First class rail travel will apply to all staff while travelling on business.

6 Car Parking at Airports

Where staff are travelling abroad and parking at airports they should avail of the long-term car park
facilities. These fees will be reimbursed as part of vouched expenses. Short term car park should
not be used for a stay of over 24 hours.

7 Representation Allowance for travel outside Ireland and the UK

(Applies to Irish based Staff only)

A Representation Allowance may be claimed when travelling overseas (excluding UK) for
representation purposes for each 24 hour period of absence only; this allowance is liable for tax and
PRSI. The representation allowance applies only in limited circumstances where the member of
staff is representing the organisation/Ireland externally. Appropriate support documentation must
be submitted with the claim to the Finance department.

Examples of where a Representation Allowance may be claimed are:

(a) Attending as representative from Ireland at EU Commission or EU Council
meetings, e.g. CREST (a science and technology policy advisory committee to the
Council and the Commission), as a delegate to meetings on specific programmes
under the Framework Programme which provides funding for collaborative projects,
etc.;
(b) Attending meetings as Personal Representatives of Ministers e.g. EU High Level
Groups (HLGs) on Benchmarking of Science and Technology Policies, Researcher

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 Mobility, Foresight, or travelling with a Minister or top level public servant (e.g.
Secretary, CEO, Assistant Secretary) in a representational capacity;
(c) Accompanying and advising a Minister(s) on Enterprise Ireland-organised events;
(d) Attending at meetings of international bodies as a national representative or other
similar meetings as a national representative;
(e) Attending conferences, trade shows and promotional events with clients as
organiser/leader of the client group;
(f) Attending at Eurostat meetings as a national representative;
(g) Attending at meetings of international bodies where the staff member is representing
a national policy interest;
(h) Making a presentation at an international conference setting out an Irish position
covering the issues for which Enterprise Ireland has national responsibility (e.g.
industrial policy and development, science and technology policy and development)
as opposed to attending the conference in a more general capacity;
(i) Attendance at committees or working groups in relation to European or international
accreditation arrangements in areas where Forfás has national responsibilities;
(j) Conducting a meeting (or meetings) with potential customer(s) with client(s) to win
business.

Examples of where a Representation Allowance may not be claimed are:

• Attending a training course;

• Participating in a study visit or fact finding visit/ mission;
• Attending or participating in an international conference or trade show
(irrespective of whether or not accompanied by clients);
• Visits to other organisations to exchange views;
• Carrying out selection interviews (internal or external);
• Managing Enterprise Ireland’s overseas facilities (including IT);
• Attending meetings of international bodies as observer;
• Visiting customer(s)/ potential customer(s)/ consultants to obtain information/
discuss promotional events;
• Any travel to the U.K.

The above examples do not represent an exhaustive list and are provided for illustrative purposes
only.

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