Introduction
- This document sets out the Association policy and controls for expenses payable to its Board of Trustees, Membership Secretary, officials and members.
Paid Officials
- There are three paid officials within the RFAA, the Membership Secretary (who also manages the accounts), the Business and Archive Manager and the IT Team Manager. Annual remuneration for these posts will be set by the trustees at the first meeting in each financial year. The payment is made annually in September for the Membership Secretary and six monthly, May and November, for the Business and Archive Manager and the IT Team Manager. The payment is made in arrears for all. The payments are not pensionable and any tax liability is the responsibility of the individual.
- Any trustee who is also a paid official will be excluded from the vote on the annual remuneration.[1]
- Expenses may also be claimed by all members when travel is involved or business expenses incurred in conducting any official RFAA duties. These expenses require the prior approval of either the Chairman or Deputy Chairman.
Trustees
- Charity rules state that Trustees should not personally profit from their position (reimbursement of expenses is a reasonable entitlement) unless relevant permission has been gained from the Charity Commission or the RFAA governing document gives express permission[2]. Trustees may therefore claim reasonable expenses for undertaking their official charitable duties to ensure that they are not out of pocket.
Expenses
- ‘Reasonable’ expenses will include business telephone calls, hotel costs up to mid-range national hotel chain rates, most economic rail fares, economy air fares with budget airlines, own car travel at 25p per mile, car parking charges, tolls, bus and taxi fares and meal costs up to £15 per meal. All expenses must be claimed using the official claim form accompanied by itemised receipts. Claims for spouses/partners also travelling are not allowable. In cases of doubt approval is to be sought from the Treasurer before the expense is incurred.
- When using your own motor car, business use insurance should be held and the RFAA will not be held liable for any accident, incident or fines incurred during the use. If claiming the 25p business rate HMRC may allow some tax relief. Claiming this is a personal responsibility and will depend on an individual’s tax circumstances. Full business mileage records must be recorded to support any claims.
- The RFAA combines its annual general meeting (AGM) and annual reunion. Trustees are eligible to claim reasonable expenses for attending the AGM as that is a fundamental part of their charitable duties but may NOT claim for expenses associated with the reunion. If in doubt a request to claim specific expenses should be sought from the Treasurer in advance of the AGM.
Review
- This policy will be reviewed by the Trustees annually at the first meeting of the financial year to ensure it remains current and valid.
Amend 1
[1] In accordance with RFAA Constitution article 9.3
[2] ICSA Guidance Note 050707.12 page 3