Appendix 3: Petty Cash Expenditure

Type of Expenditure

Permitted?

Conditions / Limits / Reasons

Bus / train fares / taxis / parking

YC

Only in respect of non-staff up to a maximum of £30. University staff must use the Expenses Process and not petty cash. Not for multiple / regular or group travel.

Petrol

N

Unless with prior agreement. Departments should use fuel cards or departmental Barclaycard.

Mobile phone top-up

N

Taxable benefit.

Mobile phone bills

N

Possible taxable benefit.

Entertaining: staff or non-staff

N

Possible taxable benefit.

Events (e.g. end of term / year)

N

Taxable benefit.

Staff parties

N

Taxable benefit.

Musicians playing at events

N

Possible PAYE implications.

Working lunches

N

Unless for the purchase of light refreshments / sandwiches, otherwise use the Expenses Process.

Tea / coffee supplies, etc.

Y

Coffee / cakes / ice-cream, etc.

YC

Providing this is only occasional.

Tips

N

Gifts, including tokens, gratuities, and flowers

N

Possible taxable benefit - this includes Christmas gifts to staff or non-staff.

Eye tests

N

Use the Expenses Process.

Vehicle Tax

N

Stationery items

YC

For individual, one-off, urgent, emergency or essential items up to a value of £30 total expenditure.

Newspapers

Y

Field trips / tickets, etc.

YC

In exceptional circumstances where alternate arrangements are not possible and subject to a maximum limit of £30.

Postage

Y

Subject payments

YC

Subject to the rules for subject payments.

Column Heading

Meaning

Type of Expenditure

A list of examples. This is not an exhaustive list: if in doubt, consult the Cashiers Office in advance of issuing any petty cash.

Permitted?

Indicates whether the expenditure is:

Y - Always permitted;

YC - Permitted in certain circumstances;

N - Never permitted.

Conditions / Limits / Reasons

Provides further details on any conditions, limitations or reasons for not permitting payment.