Otago Polytechnic Delegations Policy and Delegations Register
The relevant Otago Polytechnic policies, procedures and guidelines and the New Zealand Institute of Skills and Technology (NZIST) policies, procedures and guidelines as per the Otago Polytechnic Transitioning (Grandparenting) From NZIST Policy.
Audience and Scope
Compliance
Purpose
Policy Principles
Sensitive Expenditure
Expenditure
Giving and Receiving
Koha
Taonga
Managing Integrity of Expenditure
Budget and Financial Delegations Holders
Decision Making
Alcohol
Travel
Accommodation
Sponsorship
Use of Assets
Credit Cards
Roles and Responsibilities
Definitions
References
1.1. Otago Polytechnic policies and procedures are guided by and give effect to Te Tiriti ō Waitangi and honour our obligations as a Tiriti partner.
1.2. This is a policy of Otago Polytechnic and applies to:
a) all employees of the Otago Polytechnic, including contracted staff and secondees providing services for Otago Polytechnic, and those on fixed-term contracts (collectively referred to as kaimahi in this policy); and
b) where appropriate, Council, which extends to all those operating at a governance level, including Otago Polytechnic Council members and members of Council’s advisory committees.
1.3. It covers all expenses including travel, credit cards, and the receiving of gifts, hospitality, koha, and entertainment to and from individuals or organisations external to Otago Polytechnic. It also includes gifts received from, or made to, ākonga/learners.
1.4. This policy extends to the giving and receiving of koha.
2.1. The purpose of this policy is to set out the expectations for appropriate use of public funds for business expenses, to ensure Otago Polytechnic meets its contractual obligations to its preferred supplier for travel management, and all kaimahi act responsibly to withstand parliamentary and public scrutiny.
2.2. This policy covers the giving and receiving of gifts, koha, hospitality, entertainment together with travel expenditure, sensitive expenditure, and use of credit cards.
3.1. Expenditure must be within budget and authorised (within the delegation of the authoriser) before it is incurred. Non-compliance with this policy may result in kaimahi incurring unapproved expenses at their own expense. Non-compliance may result in disciplinary action up to and including dismissal without notice. For contractors, non-compliance may result in the immediate termination of their contract for service.
3.2. Kaimahi will work with integrity, ethically and responsibly to meet all the Code of Conduct requirements. When undertaking official duties, kaimahi should not be out of pocket; or have any personal gain or benefit.
3.3. Gifts, koha and/or hospitality may not be offered or received except for a justified business purpose and are subject to the principles of moderate and conservative expenditure, integrity, preserving impartiality and be open to parliamentary and public scrutiny.
3.4. The guiding principles for expenses are those contained in the Office of the Controller and Auditor- General’s (OAG) OAG Guide - Controlling sensitive expenditure: Guide for public organisations. All expense decisions must adhere to the following principles:
be moderate, reasonable, and appropriate to the situation
have a justified business purpose
be subject to high standards of integrity
be impartial, transparent, and open to parliamentary and public scrutiny
be pre-approved in accordance with the Otago Polytechnic Delegations Policy, within budget, and be authorised appropriately
no individual may approve their own expense or an expenditure they may have benefited from
ensure all kaimahi are aware of this policy and any supporting procedures
all reimbursement claims need to be in English or Te Reo Māori (or with certified translation at the submitter’s cost, before payment)
3.5. The policy applies to all expenses made and received by kaimahi and specifically covers the following sensitive expenditure areas where expenses may be incurred in the course of business:
entertainment and hospitality
travel and accommodation
goods and services
giving and receiving gifts and/or hospitality offers
giving and receiving koha
communications technology, including hardware and use of mobile devices
use of Otago Polytechnic’s assets
catering and meals, no reimbursement for expenses incurred on any form of alcoholic beverages
sponsorship
credit card usage.
4.1. In general terms “sensitive expenditure” refers to all expenses incurred by Otago Polytechnic that could be seen as giving some private benefit to any kaimahi in addition to the business benefits Otago Polytechnic derives from the expense. It is the circumstances in which the expense occurs, together with the materiality and cost, which will determine whether it is potentially a sensitive expenditure.
4.2. Sensitive expenditure is discretionary expenditure, and choices can be made about the type, level or nature of expenditure and can be perceived to have an element of personal benefit. Sensitive expenditure includes, but is not limited to, the expenditure listed in the sections below:
5.1. In general terms “sensitive expenditure” refers to all expenses incurred by Otago Polytechnic that could be seen as giving some private benefit to any kaimahi in addition to the business benefits Otago Polytechnic derives from the expense. It is the circumstances in which the expense occurs, together with the materiality and cost, which will determine whether it is potentially a sensitive expenditure.
5.2. Sensitive expenditure is discretionary expenditure, and choices can be made about the type, level or nature of expenditure and can be perceived to have an element of personal benefit. Sensitive expenditure includes, but is not limited to, the expenditure listed below:
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5.2.1. Expenditure:
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Notes:
*As per the Delegations Policy, all overseas travel must be approved by the delegated authority prior to any reservations being made. Chief Executive overseas travel is to be approved by the Otago Polytechnic Chairperson of the Council.
**All Council expenditure is to be approved by the Otago Polytechnic Chairperson of the Council. The Chairperson’s expenditure is to be approved by the Chairperson of the Finance, Audit and Risk Committee (FARC).
5.3. Travel expenses, entertainment, koha and hospitality should be arranged as per the guidelines of this policy. Any expenses that fall above the amounts or guidelines specified in this policy should be treated as sensitive expenditure.
5.4. Sensitive expenditure will be consistent with accountability and responsibility standards that the public expects of public servants using taxpayer money, as set out in the guidelines from the OAG - Controlling sensitive expenditure: Guide for public organisations.
5.5. All sensitive expenditure must be clearly identifiable and accurately recorded in the financial systems of Otago Polytechnic. Otago Polytechnic will maintain a Koha, Gifts and Hospitality Register.
5.6. Sensitive expenditure must be correctly coded and appropriate supporting documentation, for example, invoices, must be submitted via Finance One to support the expenditure.
6.1. Otago Polytechnic recognises the giving and receiving of gifts, koha, hospitality and entertainment is customary for certain justified business purposes. However, such exchanges can be sensitive because of the range of purposes it can serve, the opportunities for private benefit, and the wide range of opinions as to what is appropriate. All gift, koha and hospitality giving and receiving must follow the principles set out in this policy.
6.2. All gifts, koha and hospitality received by kaimahi (irrespective of dollar value) should be recorded in the Koha, Gifts and Hospitality Register, and records kept in accordance with the Public Records Act 2005. This requirement extends to all recipients and so where a gift/koha is received by kaimahi and kaimahi then regifts to another kaimahi, or is permitted to retain the gift/koha by Otago Polytechnic, then the regift must also be recorded in the Koha, Gifts and Hospitality Register. (Refer to Gifts, Koha and Hospitality Register Form and Procedure)
6.3. Kaimahi will take measures to avoid any risk of a gift, koha or hospitality being excessive or inappropriate, or involving an expectation of a favour in return.
6.4. Kaimahi must not accept any gift, hospitality, or other consideration if this could be perceived as either an inducement or reward for doing, or refraining from doing, anything in an official capacity, or showing favour or disfavour to any person in an official capacity.
6.6. The conduct of kaimahi should not create the perception of any conflict between their official duties and their private interests. All kaimahi must comply with the Conflict of Interest Policy and Procedures.
6.4. Where kaimahi attend an event, function, or occasion where they are representing Otago Polytechnic and are presented with a gift or donation from external parties such as:
other government entities
other individuals
6.7. The gift or donation is considered the property of Otago Polytechnic. Where a koha is received, refer to Koha section of this Policy.
6.8. Where kaimahi are travelling on business and wish to stay with a friend or relative instead of staying in accommodation, then a contribution to their host can be provided up to $50 (GST Exclusive) per night and the expense claim can be made for the actual and reasonable costs.
Leaving gifts
6.9. Where Kaimahi have under eight (8) years of service, kaimahi can have a small team morning tea funded from their team’s budget to the amount of $10 per person, up to a maximum of $200 (GST Inclusive).
6.10. Where Kaimahi have over eight (8) years of service, kaimahi can have a small team morning tea funded from their team’s budget to the amount of $10 per person up to a maximum of $300 (GST Inclusive), of which Otago Polytechnic could use up to $100 (GST Inclusive) of this maximum towards a gift. A leaving gift (if any) must not exceed this limit.
End of Year Function
6.11. Te Kāhui Manukura (TKM) will approve an amount per person (GST Inclusive) for full time and part time kaimahi for the end of year function.
6.12. Expressing congratulations or sympathy (such as cards, flowers. tokens or small presents) should be self-funded. Exceptions may be approved by a member of Te Kāhui Manukura to purchase modest flowers for kaimahi who have suffered bereavement involving immediate family members.
Recognising Successes or Significant Achievements
6.13. Celebrating business successes or significant achievements is an important part of any workplace and is encouraged in terms of its core values. Celebrating, however, does not always mean a catered event is required. The nature of the achievement and form of recognition should be considered including whether a catered event is required or not.
6.14. If a catered event is considered appropriate in the circumstances, how and when this could be provided should be considered e.g. at a quarterly event, team meeting.
Catering Internal Kaimahi Meetings
6.15. Refreshments for internal short-duration meetings are available from the appropriate kaimahi kitchens and tea making facilities provided by Otago Polytechnic.
6.16. Catering for internal kaimahi meetings (morning teas, lunch, afternoon tea) may be provided as follows:
A working lunch (and refreshments) is acceptable where the meeting runs for most of the day (five plus (5+) hours) and where the meeting bridges 12pm to 1pm.
Morning teas or afternoon teas where the meeting exceeds four (4) hours.
6.17. Exceptions to this may be approved by the Chief Executive, where there is a justified business purpose, and this must be documented on the relevant expenditure records.
Catering Meetings with External Parties
6.18. Refreshments may be provided for short duration meetings with external parties and, where appropriate, a working lunch if the meeting bridges 12 midday to 1pm.
Expenditure Which is not Appropriate
6.19. In addition to catering for routine, non-recognition short-duration internal kaimahi meetings, there are a number of specific kaimahi related expenses that are not appropriate to be funded from departmental budgets:
Purchase of flowers for kaimahi unless in exceptional circumstances such as bereavement of immediate family members.
Purchase of food or alcohol for Friday (or other evening) drinks (unless via a formal internal catering mechanism allowed for above).
Purchase of refreshments/meals for colleagues during routine “catch-ups” or work in progress meetings.
6.1. Koha is a gift or contribution made in a Māori cultural context, usually in recognition of hospitality or some beneficial action or service. Koha reflects the mana of both the donor and the recipient and embodies the philosophy of reciprocity.
6.2. Koha (both given and received) should be in keeping with Otago Polytechnic’s commitment to give effect to Te Tiriti o Waitangi.
6.3. Otago Polytechnic recognises the giving and receiving of koha is in the spirit of tikanga ā-iwi (cultural practices/tribal customs) and is appropriate for occasions such as Takiauē. for use on a marae, and support for pōwhiri, mihi whakatau, meetings, or other events. While this is recognised, Otago Polytechnic – as a public organisation – is also aware of the need to manage the expenditure and receipt of koha sensitively and with due diligence.
6.4. Like gifts and hospitality, koha is considered sensitive expenditure and so is subject to the principles of integrity and financial good judgement as set out in this policy. Any koha offered or accepted must have a justified cultural purpose, be open and transparent and free from conflict of interest.
6.5. Koha may not be offered or given by Otago Polytechnic in substitution for legitimate payment or remuneration, including expenses such as the hiring of marae, provision of food and/or associated resources. However, this does not prohibit ākonga kaimahi or Council from making a koha contribution out of their own resources as part of a learning and/or cultural experience.
6.6. Where kaimahi attend an event, function, or occasion where they are representing Otago Polytechnic and are presented with a koha from an external individual or organisation, this koha is considered the property of Otago Polytechnic.
6.7. Similarly, where kaimahi are presented with a koha from ākonga, suppliers, or other individuals organisations, this koha is also considered the property of Otago Polytechnic.
6.8. All koha received by Otago Polytechnic or kaimahi from external parties should be recorded in the Koha, Gifts and Hospitality Register.
6.9. Giving or receiving koha may only be approved in accordance with the delegated authority levels specified in accordance with the Otago Polytechnic Delegations Policy.
6.10. Otago Polytechnic will reimburse kaimahi for expenses incurred in koha in accordance with this policy.
6.11. Read in conjunction with Otago Polytechnic Koha Policy.
7.1. Taonga refers to a treasured possession or anything that is prized in Māori culture. This term can be applied to anything considered to be of value including socially or culturally valuable objects, resources, phenomenon, ideas, and techniques.
7.2. Otago Polytechnic shall maintain a register or inventory of taonga.
8.1. Follow these steps to ensure integrity of expenditure:
a) Budget holders must document explanations for any discretionary expenses, particularly sensitive expenditure such as but not limited to travel, entertainment, internal events, or expenses that may appear unusual.
b) All expenses must be within the delegated approver’s budgeted authority and be authorised and approved according to relevant policies, procedures and guidelines prior to the sensitive expenditure being incurred. The Procurement Policy in particular has processes around how to select and purchase from suppliers.
c) If the expenditure is high in value in the circumstances, or there is a conflict of interest (perceived or otherwise on the part of kaimahi incurring the expense), or could be perceived as sensitive, or the delegated approver is unavailable, then the cost should be referred to the delegated approver one above or the Chief Executive or delegated authority.
8.2. The above standard integrity tests must be applied to evaluate if an expense is reasonable and that it complies with the standards of appropriate spending by Otago Polytechnic. If kaimahi have any doubt at all, they should check with their Formal Leader before approving the expense.
9.1. Budget and financial delegation holders must ensure that:
a) all approved expenditure uses the one-up principle
b) all approvals meet this policy's standards, principles, and other requirements
c) the correct expenditure coding is used
d) the expenditure is within budget
e) all supporting documents are submitted via Finance One to support the expenditure
f) their approval is within the Delegations Policy.
9.2. The authorising manager is accountable for their sensitive expenditure decisions, compliance, and consequences of breaches of this policy. Compliance will be monitored by Finance.
9.3. All kaimahi involved in making or approving sensitive expenditure are required to comply with this policy. In addition to the recording of gifts in the Koha, Gifts and Hospitality Register, Council members are required to report gifts and koha on an annual basis within two (2) months of the end of each financial year (31 December).
9.4. Where any expenditure within scope of this policy is deemed to be unreasonable by the Head of Finance or equivalent or the Chief Executive, an explanation will be sought from the authoriser.
9.5. Kaimahi who consider there are grounds for enquiry into inappropriate expenditure may advise their Formal Leader or Finance immediately. Alternatively, regard should be had to the Protected Disclosures (Protection of Whistleblowers) Act 2022 (or any replacement legislation) and the Protected Disclosures Policy adopted by Otago Polytechnic in compliance with this. Otago Polytechnic Council members who consider there to be grounds for enquiry should advise the Chair of Council and/or the Chief Executive.
10.1. Applying judgment in decision making regarding giving or accepting a gift, koha or donation (including bequests) refer to Delegations Policy).
Standards
10.2. All expenses and/or acceptance of a gift or koha must withstand internal and external scrutiny. To ensure this, kaimahi are asked to apply these standard probity tests before incurring or approving expenditure for a gift, koha or hospitality:
a) Can Otago Polytechnic confidently justify this expenditure/gift, koha or hospitality to the Minister, a taxpayer, a stakeholder, or other interested party?
b) Does the expenditure support the functions of Otago Polytechnic? If so, what are the specific organisational benefits?
c) Would publicity on the expenditure or acceptance of the gift, koha or hospitality reflect a well-managed and prudent organisation?
d) Is the expenditure or value of the gift, koha or hospitality moderate and appropriate to the occasion?
e) Is the expenditure good value for money?
Considerations
10.3. If the expenditure on a gift, koha, hospitality or donation to be given or to be received is significant, or likely to be contentious, consider the following:
a) Is a risk management strategy necessary for this gift, koha, hospitality or donation? If so, is it in place?
b) Do the benefits outweigh any risks?
c) Does the activity's frequency or significance warrant developing a specific policy with which to manage Otago Polytechnic’s risk?
11.1. Expenditure on alcohol should be considered an infrequent event, and any amount must be approved in advance by the Chief Executive or delegated authority. This includes alcohol purchased for programme delivery e.g. hospitality programmes
11.2. Otago Polytechnic is committed to providing a healthy and safe environment for kaimahi, learners and guests. When entertaining, kaimahi and guests’ health and safety must be considered, especially when alcohol is consumed. Otago Polytechnic’s code of conduct and Health and Safety Policy should be considered. Otago Polytechnic may apply a disciplinary process where any conviction for driving under the influence of alcohol affects a person’s ability to carry out their role to fullest extent. When entertaining, Otago Polytechnic must ensure health and safety of all participants, and moreover the perception of entertainment using public funds.
11.3. Read in conjunction with Otago Polytechnic Drug and Alcohol Procedure.
12.1. Otago Polytechnic has one preferred Travel Management supplier, which includes all air travel, accommodation, and rental vehicles. This supplier should be used by all kaimahi.
Approval to Incur Travel Expenses
12.2. Consideration should be given for the need to travel prior to making a booking. Video or telephone conferencing may be an acceptable alternative.
12.3. All travel by kaimahi or any other person for business or study purposes, whether within New Zealand or overseas, must be approved prior to the travel and authorised in accordance with the Delegations Policy.
12.4. Travel funded by Otago Polytechnic should be made using the most efficient and cost-effective form of transport where possible. Whilst the lowest cost will be a key factor, consideration also needs to be given to efficiency, risk, effectiveness, appropriateness, and sustainability including travelling time, and location.
12.5. All domestic travel expenditure by the Chief Executive shall be approved by the Chair of Council within one (1) month of travel occurring.
12.6. No-one can approve their own travel arrangements or related expenses, their one-up Formal Leader (budget holder) or budget holder (another budget holder must approve proposed domestic travel.
12.7. All overseas travel outside of Aotearoa New Zealand must be approved per the Delegation Policy.
12.8. Kaimahi should select the most affordable travel option and not be influenced by their personal airline loyalty reward.
12.9. Read in conjunction with Otago Polytechnic Travel on Otago Polytechnic Business Procedure
Family Members Accompanying Kaimahi
12.10. Family members are allowed to accompany a kaimahi member who is on official Otago Polytechnic business provided:
a) No additional costs are incurred by Otago Polytechnic.
b) The presence of family does not interfere or compromise the work-related purpose(s) of the trip.
c) They do not attend any work-related meetings/functions unless expressly invited to do so by the ‘host’ or work-related colleagues.
d) Family members will purchase their own travel insurance.
Personal/Private Travel
12.11. Personal/private leisure travel is permitted as an extension to approved business travel (e.g., weekend) as long as this is incidental to the business travel. This extension must be approved by the Chief Executive or delegate and any additional cost as a consequence of the extension is met from kaimahi personal funds.
12.12. Personal/private travel beyond authorised trip: kaimahi travelling on Otago Polytechnic business will only be reimbursed for expenses incurred from Aotearoa New Zealand to their destination (and between destinations if multiple countries are included) and return. Otago Polytechnic accepts no liability for personal travel costs, incidents or accidents, sight-seeing trips or other leisure activities outside of business travel; this will be at the travellers sole discretion and responsibility.
12.13. Stopovers: kaimahi may arrange private travel on stopovers during official business. In those circumstances, kaimahi must apply for leave, meet all additional expenses, including the cost of insurance cover as required and pay the travel agency the difference between their cost and the most direct and economical route to the official destination at the time of receipt of tickets. Otago Polytechnic’s travel insurance will not cover kaimahi for personal/private travel, even when linked to business travel. Refer to Travel Insurance section for more information.
Travel Arrangements
12.14. Travel to attend work-related meetings or events; flights, accommodation and rental cars must be booked through preferred travel supplier via the travel coordinator allocated to kaimahi team. The travel request is then sent to kaimahi approving formal leader to approve travel plans before the booking is confirmed.
12.15. Where more than one kaimahi is travelling to the same event then all attempts should be made to travel together where possible.
12.16. Otago Polytechnic does not provide travel advances for any expenses claimed outside of the standard booking procedure.
a) There can be an exception where kaimahi is travelling overseas to a country which is cash based and, in this case, up to New Zealand Dollars (NZD) $2,000 worth in that currency can be advanced with approval of the Chief Executive or delegate.
b) Kamahi can only have one (1) cash advance at any one time. On return from overseas travel a reconciliation of the expenses is required within one (1) month, with attached receipts.
c) All receipts need to be in English or Te Reo Māori (or with certified translation at kaimahi cost).
12.17. Travel arrangements should be made as soon as possible and well ahead of the actual travel date, so the expense is the most cost effective.
a) At a minimum, travel should be booked at least 14 days in advance for domestic travel and 45 days for international.
b) Economy travel is provided for all journeys, and any requested upgrades will be incurred at kaimahi own cost or are subject to the discretion of the Chief Executive or delegate having regard to the purpose of the trip and the time/cost efficiencies of an upgrade.
12.18. Otago Polytechnic will reimburse out of pocket taxi, mileage or parking expenses and any expenses actually and reasonably incurred when travelling on Otago Polytechnic business in accordance with this policy. The standard should be modest and appropriately reflect public sector norms.
12.19. Otago Polytechnic will not reimburse telephone calls and wi-fi usage on personal devices while away on business travel.
a) If using a business device while on business travel this will be provided but care should be taken to minimise the cost.
b) Notify ISS of the dates and locations likely to be included on your business travel. This will allow ISS to accommodate the access and monitor accordingly. Refer to the Mobile Communications Policy for more detail.
12.20. There should not be any taxi charge cards in use as these can be used fraudulently.
a) Otago Polytechnic utilises other payment methods such as credit cards and reimbursement for taxi charges.
12.21. If kaimahi are using app-based/ ride-share taxi services that there will only be reimbursement for the actual business-related travel cost (i.e. no reimbursement of fees and cash).
a) All reimbursements must be supported by documented evidence of the cost.
Travel Insurance
12.22. Otago Polytechnic does not provide Domestic Travel insurance.
12.23. Travel insurance is provided by Otago Polytechnic for business international travel only.
a) Prior to booking any international travel, review the insurance policy with the kaimahi team travel coordinator, to make sure it meets the needs of the trip. Kaimahi are responsible for ensuring their travel insurance covers what they need for their journey.
12.24. Pre-existing medical conditions need to be checked against the travel insurance policy at least ten (10) days prior to international travel to ensure coverage.
a) If the insured kaimahi is fit to travel, not travelling against medical advice, and not travelling to seek medical attention for their pre-existing condition, the policy will respond to medical expense losses related to their pre-existing condition as per standard terms and conditions.
12.25. Otago Polytechnic will not be liable for any costs incurred due to erroneous or incomplete process.
a) Contact the kaimahi team travel co-ordinator to discuss your specific needs.
12.26. Independent contractors (non-employees) travelling on Otago Polytechnic business are required to provide their own travel insurance and will not be covered by this policy unless otherwise negotiated with their appropriate travel approver.
12.27. Ākonga who are approved to travel as part of Otago Polytechnic business may be covered by Otago Polytechnic’s travel insurance policy if the travel is booked by Otago Polytechnic.
Flights
12.28. The Otago Polytechnic travel coordinator will book the most economical airfare as opposed to more expensive fully flexible option unless specifically required, in which case the reason will need to be noted. The standard class for all domestic and international in-flight travel under ten (10) hours is economy class.
12.29. Kaimahi may be permitted to fly premium economy where in-flight travel is more than 10 hours. Reasons for an upgrade to premium economy could include health or disability impairments, additional travel requirements i.e., a necessity to drive a further distance after landing or where there is a requirement to commence work immediately after landing. This must be approved by the Chief Executive or delegate.
12.30. Business class travel may only be booked with approval in writing from the Chief Executive or delegate.
12.31. Air New Zealand is our preferred provider although in some cases for domestic travel, Jetstar flights are available for times outside of the Air New Zealand flight schedule.
12.32. Otago Polytechnic will book a seat-only fare, which will include only one (1) carry-on luggage item, even for overnight trips. Carry-on luggage weight restriction will be advised by the air-line carrier. Any cost incurred for exceeding this will be at the kaimahi cost. If checked baggage is required for extended trips, this must be noted when originally contacting kaimahi team travel coordinator.
12.33. Kaimahi are responsible for checking that the details contained in their itinerary are correct. This should be checked as soon as the travel documents are sent through to kaimahi in order to correct any mistakes.
Travel Cancellations
12.34. Where a flight is cancelled, or kaimahi are unable to fly, they should
contact the Otago Polytechnic preferred travel supplier support or use the mobile app to manage alternative travel arrangements; and
are required to notify travel coordinator as soon as possible.
For any cancellations, the travel coordinator must be contacted prior to travel commencement, where possible, in order for Otago Polytechnic to recoup any losses.
If the cancellation needs to be made outside of standard business hours, kaimahi are required to contact Otago Polytechnic’s preferred travel supplier, directly on their afterhours number.
Otago Polytechnic’s preference is that where possible, if the travel cannot be refunded or held in credit, an alternative date is to be booked for future travel.
Air Travel Loyalty Programmes/Clubs
12.35. Airlines are not to be selected based on reward schemes these must only be incidental to the business travel.
12.36. Paid membership to lounges or clubs must be made from a kaimahi personal account or from their personal airpoints account.
12.37. As a part of the All of Government Agreement with Air New Zealand, airpoints are not accrued when travelling for Otago Polytechnic, however, status points will continue to be accrued.
Notes: * Kaimahi traveller checks airline website for the most up to date information.
13.1. If possible, flights will be booked in and out of the required destination on the same day. There will not be additional accommodation booked unless flights are unavailable or there is a business or safety need to stay overnight.
13.2. Accommodation bookings are to be booked to the economy standard within Aotearoa New Zealand, on or under the rate of NZD$300 (GST Inclusive) for Auckland and Wellington and NZD$240 for other locations per night. This standard will include a single room with bathroom facilities. Depending on the country, international accommodation can be above economy standard but must be approved by the Chief Executive or delegate prior to the booking being made.
13.3. Where accommodation is not available within the capped rate above, the most appropriate option based on business need and value for money shall be selected, ensuring the selection is defensible under public scrutiny. Documentation showing the rationale for the selection shall be collated by the travel coordinator and reported when requested.
13.4. Any room upgrades must receive the prior approval within the delegated authority.
13.5. Kaimahi are discouraged from arranging their own accommodation. It is Otago Polytechnic’s duty to ensure that the accommodation is fit for purpose. No expense reimbursement would be provided if kaimahi arrange their own accommodation.
Meals
13.6. Where it is necessary to travel overnight to attend Otago Polytechnic duties or an approved training event,
a) Otago Polytechnic will cover reasonable meal expenses where meals are not otherwise provided as part of an event or the approved training event.
13.7. Otago Polytechnic considers reasonable meal expenses (GST Inclusive) in NZD: breakfast up to $35, lunch up to $35 and dinner up to $57. a) Credit card surcharges for payment by this method are additional to these meal expense limits.
b) Individual cases outside these guidelines may only be approved by the Chief Executive or delegate.
c) The cost of any alcohol consumed with a meal is not reimbursable.
13.8. Otago Polytechnic will not pay for any expenditure relating to snacks, mini-bars, alcohol, or movies. The only exception is where snacks are purchased as a substitute for a meal.
13.9. Room service charges will only be paid in exceptional circumstances, e.g. arrival after restaurant has closed or other exceptional circumstance.
13.10. Note that no reimbursement will be provided for any tips given.
Taxi and Personal Vehicle Use
13.11. Select whichever is the most cost-effective between driving your own car and claiming airport parking or using a taxi or Uber service.
13.12. For personal vehicle use while travelling for business purposes, traveller may claim for the distance travelled.
a) Mileage is paid out in line with the mileage rates published by Inland Revenue Department (IRD).
b) Map demonstrating the distance travelled, should be provided.
Rental Vehicles
13.13. Rental vehicles are only used when other means of transport are unavailable, impractical, or more costly. The use of rented vehicles must be justified as a business need, rather than a personal preference, and authorised by your delegated approver.
13.14. Arrangements, cancellations, or changes for rental car hire shall be made through the travel coordinator or Otago Polytechnic’s preferred travel supplier travel if it is outside of business hours.
13.15. Car hire reservations shall not be made directly with a car hire company.
13.16. Only the named driver shall drive the rental car.
a) If more than one person will be driving the rental car, the travel co-ordinator needs to be notified at the time of booking.
b) Once rental cars have been arranged, they are not transferable from one person to another, and insurance will not cover any drivers who are not listed with the rental car provider.
13.17. The most economical type and size of rental car will be used – consistent with the requirements of the journey.
13.18. All traffic and road laws must be followed. Otago Polytechnic accepts no responsibility for misdemeanours or traffic offences committed by kaimahi while driving any vehicle. This includes parking fines.
13.19. Read in conjunction with Otago Polytechnic Driving and Vehicle Safety Policy
Criteria for Sponsorship Approval
14.1. Partner organisations should have a strong link to a region by way of communities, industries, or business groups. The partner agencies must be deemed credible by Government, the community, and stakeholders.
14.2. Partner organisations must not associate Otago Polytechnic with events or other organisations that could bring Otago Polytechnic into disrepute, or affiliate Otago Polytechnic with any political party.
Contracts and Reporting
14.3. Sponsorship contracts are to be authorised by the appropriate delegated authority. Appropriate legal advice will be sought via the delegated authority prior to a contract being signed.
14.4. Otago Polytechnic is responsible for the measurement and evaluation of outcomes of sponsorship arrangements and will maintain a central register of all approved contracts.
When can Vehicles be Used
15.1. Where a pool vehicle is required for more than (three (3) consecutive days, kaimahi concerned should consider if this is the most efficient use of the vehicle. A rental car may be a better option. This does not apply to dedicated vehicles.
15.2. Kaimahi are permitted to take a pool vehicle home for the night before it is needed, providing there is a clear advantage to Otago Polytechnic in them doing so. There may be a benefit to the kaimahi, but it must be less than the benefit to Otago Polytechnic.
15.3. Under these circumstances, kaimahi may transport their children in Otago Polytechnic’s vehicle as part of their work-related journey. Typical journeys would be to/from childcare facilities.
15.4. Read in conjunction with Otago Polytechnic Driving and Vehicle Safety Policy
Approved Uses
15.5. Approved uses of Otago Polytechnic’s (leased or owned) vehicles are for pool vehicles, any business-related use and, for dedicated vehicles, any use allowed in the kaimahi employment agreement.
15.6. Vehicles should never be used in conditions they are not designed for. Any damage or associated costs of doing so may be recovered from kaimahi.
15.7. Personal use of pool cars is not allowed.
Procedure Following an Incident
15.8. If any vehicles are damaged:
Exchange driver and insurance details of all parties involved. Do not admit liability for any damage, and do not make any statement that indicates you were at fault.
Take photographs of damaged vehicles and scene.
Call the police and ambulance if the incident is significant or if anybody requires medical attention.
Ensure Otago Polytechnic Health and Safety Manager or equivalent and Campus Services Manager are informed as soon as possible.
Inform our insurers ASAP
Fuel Cards
15.9. A fuel card will be provided for each vehicle. The fuel card;
Must only be used for the vehicle designated on the fuel card
Must not be used for personal use
Can only be used for purchase of fuel, oil, and car washes
Can only be used at BP, GAS and RDP stations
Disposal of assets
15.10 From time-to-time assets are disposed of when they become obsolete, surplus to requirements or are no longer fit for purpose. Assets must be sold in a fair and transparent manner that maximises the disposal value, and the disposal must be approved in accordance with the Delegations Register.
15.11. Kaimahi disposing of assets may not benefit from the disposal in any way.
15.12. Assets should not be sold at a discounted rate to kaimahi.
15.13. Kamahi must first consider any practical open market method of sale. Where there is limited resale value, asset sales to kamahi may be considered if approved by the relevant Formal Leader However, the sale must be at a fair market value, supported by the higher of two external quotes (where possible). Vehicles sales should be via Turners’ auctions.
15.14. For IT equipment read in conjunction with Use and Security of Information Systems Policy)
Eligibility for Business Credit Card
16.1. Credit cards will only be issued to permanent kaimahi who have a legitimate and frequent need for them to perform their duties on the following grounds:
a) they expect to travel frequently on Otago Polytechnic business; or
b) they incur frequent reimbursable Otago Polytechnic business expenses where it is not possible or time efficient to use the normal procurement system.
Authorisation, Management, Monitoring and Reporting of Credit Card Use
16.2. Issuing of credit cards is to be in accordance with the Delegations Policy.
16.3. Kaimahi are accountable for their use of credit cards and must observe high standards of ethical behaviour when using them.
16.4. All credit card holders are responsible for keeping accurate records to show the nature of the goods/services purchased as per the Public Records Act 2005.
16.5. Kaimahi Formal Leaders issued with credit cards are responsible for ensuring expenditure is authorised in accordance with this policy.
Acceptable Use of Credit Cards
16.6. Credit cards must only be used for legitimate and approved business procurement, as follows:
Online purchases of subscriptions, membership renewals, professional training courses, seminars/workshops.
Sundry catering expenses for ad hoc kaimahi functions where the expenditure is pre- approved in accordance with this policy.
Social media advertising (including online marketing communication tools) where credit card is the only payment option available.
Online purchasing where it is not possible to use the normal procurement system (where secure and authorised and otherwise in accordance with the guidelines for online purchasing set out in this policy).
16.7. The use of credit cards must always be in accordance with the requirements of the issuing bank.
16.8. Any purchasing of IT equipment or software need to be requested through Director: Digital to ensure it is not doubling up on other resources already being used. (Read in conjunction with Use and Security of Information Systems Policy)
Unacceptable Use of Credit Cards
16.9. Credit cards must not be used for:
personal expenses
refuelling of personal vehicles while on Otago Polytechnic business
any procurement where there is a contracted supplier agreement
any expenses which breach Otago Polytechnic policies and guidelines
cash advances of any kind
payment of koha
16.10. Expenditure on the credit card must not exceed the monthly credit limit approved at the time of issue.
Policy Breaches
16.11. Kaimahi who misuse their Otago Polytechnic credit card or otherwise breach this policy, or who breach the credit card contractual terms and conditions specified by the issuing bank, will have their credit card withdrawn with immediate effect and be subject to disciplinary action.
16.12. Any intentional misuse may also lead to criminal charges. Otago Polytechnic reserves all legal rights, including the right to recover any money from the credit cardholder by whatever legal means available.
17. The following roles and responsibilities as they apply to this policy:
Chief Executive or delegate: Chief Executive must take all practical steps to ensure further awareness of this policy through regular articles in any internal newsletter, intranet publications and email alerts, where practicable.
Designated Travel Management Company: Otago Polytechnic’s preferred travel supplier, within their areas of responsibility, must take all practical steps to:
Book travel, accommodation and rental vehicles as required.
Confirm travel and provide tickets to the designated team travel coordinator.
Send tax invoices for payment.
Provide consolidated travel information and reports monthly.
Formal Leaders: Formal Leaders, within their areas of responsibility, must take all practical steps to:
assess and minimise the risk of fraud
support Otago Polytechnic’s internal control systems
promote awareness of ethical and fraud prevention amongst kaimahi
ensure any reports of fraud, corruption, bribery, or related misconduct are dealt with
establish awareness raising measures that include training
regularly communicate at team meetings the importance of the policy which will also help embed a corruption free culture.
Head of Finance or equivalent: must maintain a Koha, Gifts and Hospitality Register and ensure all kaimahi record sensitive expenditure in the register in accordance with this Policy.
Kaimahi and Council: All Council members, kaimahi, and contractors must take all practical steps to:
maintain the highest ethical standards in their activities and operations
report suspected fraud, corruption, bribery, or related misconduct
ensure they understand how to prevent fraud and corruption.
Kaimahi Traveller: Kaimahi traveller, within their areas of responsibility, must take all practical steps to:
ensure travel arrangements are made as soon as possible in line with this policy and well ahead of the actual travel, so the expenditure is the most cost effective.
ensure travel, accommodation, and related expenses are conducted in the most economical, cost effective and efficient manner having regards to purpose, distance, time, personal health, security, and safety conditions.
in the event any travel arrangements are cancelled or changed, kaimahi must notify the relevant travel coordinator as soon as practical after the decision to ensure eligible refunds are claimed.
Travel Approver: All travel approvers, within their areas of responsibility, must take all practical steps to ensure all travel that they approve meets the requirements and regulations of this policy.
Travel Coordinator: All travel coordinators, within their areas of responsibility, must take all practical steps to:
ensure designated travel coordinators in their area and are responsible for booking all travel for Otago Polytechnic in line with this policy, ensuring all travel is correctly approved prior to releasing any documentation to the kaimahi traveller.
Ensure flights, accommodation, and car hire are booked through Otago Polytechnic’s preferred travel supplier online portal. Anything not available in the online portals such as transfers, taxis, conference packages etc. should be booked through Otago Polytechnic’s preferred travel supplier, by contacting them directly.
ensure any significant or costly changes made to a travel booking are reapproved via email to the original delegated approver.
18. The following definitions as they apply to this policy:
Accommodation: Accommodation plus other reasonable expenses incurred during a stay such as meals, telephone calls, etc incurred during a hotel stay.
Actual and Reasonable Expenses: Approved costs which are actually incurred and deemed to be a reasonable standard and price for kaimahi.
Business Purposes: Any activities for and on behalf of Otago Polytechnic including professional development.
Council: All those operating at a governance level, including Council members and members of Council’s advisory committees.
Donation: As it relates to this policy is defined as a donation where the donor does not expect any goods or services in return for the donation. When koha is received as an unconditional gift, it is not liable to Goods and Services Tax (GST); and/or where the recipient does not expect any form of remuneration for any assistance offered or delivered.
Kaimahi: All employees of Otago Polytechnic including, contracted kaimahi, providing services for Otago Polytechnic, and those on fixed-term contracts.
Koha: Is a gift or contribution made in a Māori cultural context, usually in recognition of hospitality or some beneficial action or service. Koha reflects the mana of both the donor and the recipient and embodies the philosophy of reciprocity. Contextually, koha can be a gift or money received or paid out as an integral element in a Māori ritual of encounter. Koha does not include normal expenses such as marae hire, food and resources.
Sensitive Expenditure: Sensitive expenditure has the meaning set out in section 3 of this policy and includes expenditure that:
by its nature (irrespective of value) may harm the reputation of and trust in Otago Polytechnic
could be seen as giving some private benefit to an individual kaimahi or Council member that is additional to the business benefit for Otago Polytechnic
could be considered unusual for Otago Polytechnic’s business purpose and/or function
could be considered inappropriate in terms of its value and/or frequency for a public sector entity
could be considered or regarded as extravagant or immoderate for the public sector.
Sponsorship: Sponsorship is a business relationship between a provider of funds, resources, or services and an individual, event, or organisation which offers in return rights and association that may be used for commercial advantage in return for the sponsorship investment.
Travel: Air flights, car rentals, bus/ferry charges, accommodation, and hotel related expenses plus any other travel related expenditure.
Travel Approver: A person at a higher level in the organisation than the level of kaimahi incurring the expenditure (e.g. Formal Leader).
OAG Guide - Controlling sensitive expenditure: Guide for public organisations.
John Gallaher (Chairperson)
Otago Polytechnic Council
Date