Expenses Policy

Purpose

This policy outlines how Technology Books for Children (TBC) manages the reimbursement of out-of-pocket expenses incurred by individuals acting on behalf of the charity. Its aim is to ensure fair, transparent, and consistent treatment for all Trustees, staff, associates, and volunteers, while maintaining financial integrity and compliance with charity law.

Scope

This policy applies to all individuals who incur expenses while undertaking authorised work or supporting the charitable aims of TBC, including but not limited to:

• Trustees and committee members
• Employees and contractors
• Volunteers and project associates

Employees are also subject to relevant taxation legislation which may affect how expenses are treated.

Guiding Principles

• Legitimacy: Only actual, necessary, and reasonable costs incurred while carrying out approved charity-related activities are eligible for reimbursement.
• Transparency: All claims must be supported by valid receipts or proof of payment.
• Accountability: Reimbursements will only be made for pre-approved activities in line with agreed budgets or work plans.

Types of Expenses Covered

Travel

• Public transport should be used wherever practical.
• Use of personal vehicles is allowed when necessary; mileage will be reimbursed at HMRC-approved rates, provided the vehicle is roadworthy and appropriately insured for business use.
• Parking and toll fees may be claimed if incurred during charity business.
• Taxis may be used where public transport is unavailable or impractical. Pre-booked services are preferred.

Meals and Subsistence

• Food and accommodation costs may be reimbursed where individuals are required to work away from home for extended periods (typically over 4 hours).
• Expenditure must reflect value for money and should not exceed reasonable local rates.

Telecommunications

• Calls made on personal phones due to the unavailability of TBC equipment can be reimbursed if directly related to charity work.
• No claims will be accepted for calls that incur no actual cost to the individual (e.g. inclusive minutes or bundled contracts).

Purchases

• Reimbursement for items bought personally on behalf of the charity (e.g. books, postage, materials) is allowed with prior approval.
• Such claims must include original receipts or invoices.
• Purchases will be recorded as part of the charity’s operational expenditure, not as individual expenses.

Other Allowable Costs

Other costs directly related to fulfilling charity responsibilities may be considered for reimbursement at the discretion of your line manager. Examples include:

• Entry fees to approved events
• Equipment hire
• Printing and copying

Exclusions

The following will not be reimbursed:

• Personal fines (e.g. parking tickets)
• Alcoholic drinks (unless part of an authorised hospitality event)
• Costs relating to personal errands or leisure activities, even if adjacent to charity duties
• Home-to-work commuting expenses for employees

Claim Procedure

1. Complete the TBC Expenses Claim Form.
2. Attach original receipts or proof of payment.
3. Submit the claim within 30 days of the expenditure. Late submissions require prior agreement from your line manager.
4. Ensure the claim is authorised by the appropriate line manager or, for Trustees, by the Chair.

Payments will typically be made via BACS. Claims that are incomplete, illegible, or lacking documentation may be returned or declined.

Gifts in Kind & Waived Expenses

While TBC deeply values supporters who choose not to claim back their expenses, we encourage everyone to submit expense claims. Doing so:

• Reflects the true cost of running our charity
• Supports accurate reporting and transparency
• Enables us to apply for funding more effectively
• Allows the individual to reclaim and donate the sum back to TBC, making the donation eligible for Gift Aid

If you wish to donate the reimbursed amount:

• Submit your claim as normal
• Indicate you wish to donate the reimbursement
• Once reimbursed, make a separate donation (with Gift Aid declaration if eligible)

Alternatively, you may request that reimbursement be deferred (e.g. to year-end). In such cases, TBC will retain the claim on record and reimburse in bulk at a later date, after which you may choose to donate it if you wish.

Changes to the Policy

TBC reserves the right to review and update this policy as needed. Reasonable notice will be given where changes are substantial, although immediate updates may occur where legally or operationally necessary.

Version Control – Approval and Review