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HEALTH SERVICE
EXECUTIVE
NATIONAL FINANCIAL
REGULATION
NFR - 15
15.1. Introduction
15.1.1. The Health Service Executive (HSE) has responsibility for the stewardship and
proper management of public funds granted to it for the provision of health and
personal social services. Staff, in the performance of their duties, may incur
expenses which can be reclaimed as an allowable expense from the HSE.
15.1.2. Expense claims should be made on the standard claim form (Refer Appendix 1).
15.1.3. Expense claims should be accompanied with the proper vouchers and receipts.
15.1.4. It is expected that employees will keep the level of expenses to a minimum.
15.1.5. This document should be read in conjunction with the following National
Financial Regulations (NFRs):
• HSE NFR-05: Travel & Subsistence Regulation
• HSE NFR-01: Purchase to Pay Regulation
Refer to HSE National Intranet - National Financial Regulations for these
related documents.
15.2. Purpose
15.2.2. To establish control procedures to ensure that only allowable expenses are
paid.
15.3. Scope
15.3.1. This regulation applies to allowable expenses incurred by HSE officers incurred
wholly, exclusively and necessarily in the performance of the duties of their
employment.
15.4.2. Requests for derogation from specified directives should be made in writing to
the above ACFO, and may be implemented only after written authorisation is
received.
15.4.3. It is intended that this regulation will be regularly updated to reflect and
incorporate new and additional legislative and other directives. Notifications will
be issued on HSE National Intranet - National Financial Regulations and via
email communications.
15.5.1. This directive is effective immediately and supersedes all prior regulations
issued relating to reimbursement / payment of other staff costs.
15.6.2. Protective Clothing such as hard-hats, safety glasses, work gloves, steel-toed
boots, etc. These should generally be paid through a purchase order. However
in the event that they are paid through personal funds, they are a reimbursable
expense. Prior approval from Line Manager is required to purchase such items
through personal funds.
In the event that some of these expenses are paid through personal funds, they
are a reimbursable expense.
The HSE should not pay any part of line rental unless formal arrangements are
deemed essential for emergency service requirements.
• The HSE will not pay any part of broadband bundle costs, phone line
rental or private call costs unless formal arrangements are deemed
essential for emergency on call service requirements or under the
arrangements outlined in the paragraph above.
15.6.6. Fax, photocopying, postage and email/internet charges for business purposes
only, may be reclaimed when supported by receipts.
15.6.7. Refund of Academic Fees - Please refer to the Human Resources (HR)
Division for further details of the “Refund of Academic Fees Scheme”.
(a ) For the tax years 2004 to 2010, Section 118(5E) Taxes Consolidation Act
(TCA) 1997 provided that expenses incurred by an employer1 on behalf of an
employee in connection with the payment (or reimbursement) of annual
membership fees of a professional body were exempt from tax where such
membership was regarded as “relevant to the business” of the employer.
Following the enactment of Section 7 of the Finance Act 2011, this tax
exemption is not available for the tax year 2011 and subsequent tax years.
Accordingly, the deductions of tax, PRSI and the Universal Social Charge
(USC) must, subject to the exceptions below, be made from pay in respect of
the notional income amount of any payment or reimbursement by the HSE of
membership fees of a professional body on behalf of an employee.
In addition to expenses of travel, Section 114 TCA 1997 provides for a tax
deduction in respect of expenses incurred wholly, exclusively and necessarily
by an individual in the performance of the duties of his or her employment. In
the context of annual membership fees of a professional body, whilst each
case is examined on its own facts and circumstances, Revenue will operate in
accordance with the following guidance for the tax year 2011 and subsequent
years.
1
Employer is the Health Service Executive.
tribunal. A deduction under Section 114 TCA 1997 is allowed in respect of the
annual registration or membership fees in such instances provided the duties of
the employment require the individual to appear and plead before a tribunal.
Apart from the foregoing, an income tax deduction under Section 114 TCA
1997 will be allowed in respect the annual membership fee payable by an
employee to a professional body, association, society, council, etc. where -
1. the duties of the employee and the duties of the employment require the
exercise or practice of the occupation or profession in respect of which the
annual membership fee refers;
2. the employee so exercises or practices the occupation or profession in
respect of which the annual membership fee refers; and
3. membership of the professional body is an indispensable condition of the
tenure of the employment.
The effect of Section 7 Finance Act 2011 is that the deductions of tax, PRSI
and the USC must now be made from pay in respect of the notional income
amount of any payment of membership fee of a professional body paid by an
HSE on behalf of an employee. However, for ease of administration and to
avoid unnecessary claims under Section 114 TCA 1997, where –
deductions of tax, PRSI and USC need not be made from pay in respect of the
notional income amount attributable to such annual membership or registration
fee. Where such deductions are not made an employee is, of course,
precluded from making a claim under Section 114 TCA 1997 in respect of such
fees, etc.
15.8.4. Claim forms must be signed by the claimant and authorised by their Line
Manager.
15.8.5. Line managers under no circumstances should authorise a claim form that has
not been fully completed.
15.8.6. All claims should have the required original supporting documentation.
15.9.2. The Director General (DG) of the HSE carries overall responsibility for:
• The appropriate spending of the Vote.
• Is liable to be called to account before the Board of the Oireachtas (via
The Public Accounts Committee (PAC)).
15.9.3. The line manger is responsible for approving the reimbursement of expenses
and should ensure that:
• Claims have prior approval, where appropriate.
• The expenditure is reasonable and for legitimate business purposes.
• Expenses are properly vouched.
• Claims are submitted in a timely manner.
15.9.4. Every employee has the responsibility to ensure that their expense claims
conform to this procedure.
15.9.5. Relevant payroll or accounts payable processing officers will check that:
• Each claim has valid supporting receipts/vouchers.
• The claim is accurate.
• Claims are properly signed and certified.
15.11.1. Any member of staff who considers that there may have been an irregularity
that could lead to misappropriation of funds or an instance of fraud must
communicate the facts surrounding this instance in writing to their Line
Manager immediately. The Manager to whom the matter has been reported
must inform their line manager or equivalent, the relevant Assistant National
Director of Finance, National Director Internal Audit for appropriate action. For
further information please refer to HSE Policies, Procedures Guidelines and in
particular to the HSE Protected Disclosures of Information Policy at HSENet -
HSE National Intranet - Policies, Procedures & Guidelines
15.12. Audit
15.12.1. The external and internal auditors of the HSE have the right to unrestricted
access to all premises, vouchers, documents, books of account, and
computer data and to any other information which they consider relevant to
their enquiries and which is necessary to fulfil their responsibilities. Both
internal and external auditors also have the right to verify assets and the right
of direct access to any employee or person responsible for the administration
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National Financial Regulations
15.12.2. Sample checks by auditors may take place at regular intervals in each
financial year.
15.12.3. Every officer shall attend at such place and at such time as may be appointed
by the auditor and shall submit his/her records, books and accounts for
examination and checking.
15.12.4. Where any irregularities are disclosed at the checking of the accounts of an
officer, the internal/external auditor shall report such irregularities to the Chief
Financial Officer (CFO), who shall cause a full investigation to be made and
shall take all necessary action.
Cost
Receipts Element
Date Allowable Expense Attached Amounts Code Summary of duties carried out
Y/N €
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
€0.00
Total claimed € €0.00
Certification
I certify that the expenses charged have been actually and necessarily disbursed solely in relation to the public service on which I am engaged, and the particulars furnished
herein are in all respects true.
Signed:……………………….
…………………………………………………………….... Date:…../………/………..
Claimant
I hereby certify that I have examined this claim for expenses; I am satisfied that the expenses set out were necessarily performed in the discharge of the officer's duties and
that the amounts shown are correct.
AUTHORISED BY:………………………………………………………………………………………………………
Date:…../………/………..