These instructions seek to provide a consistent framework for the checking, certification and payment of travel and subsistence claims paid through Payroll systems or through school local bank accounts.
12.1 All claims for payment of car allowances, subsistence allowances, travelling and incidental expenses shall be signed by the person making the claim and shall be checked before certification as being a proper and necessary payment from the school budget share. Claims shall be submitted for payment as soon as possible after the end of the period (normally one month) to which they relate and shall be prepared using the approved claim form according to the type of allowance. Details of the forms to use, the current travel and subsistence rates the costs are set out on the relevant pages on the SchoolsWeb.
12.2 The Headteacher shall ensure that proper arrangements are in place for the independent checking and certification of all claims for payment, including those of the Headteacher, and that a current record of responsibilities and specimen signatures of those with authority to certify claims is maintained.
12.3 Where travel and subsistence claims are paid from school bank accounts, information regarding the payments made shall be recorded monthly on a schedule of car allowance payments form to be submitted to the Head of Finance with the VAT return. Payments in respect of the petrol element, travelling and incidental expenses for employees with leased cars may be made from the school bank account, in which case details of private and business mileage shall be submitted to the Head of Finance at least at the end of each financial year, even if no official mileage has been undertaken.
12.4 All claims, (including petrol) where VAT is paid must be supported by a VAT receipt.