Fraud and Corruption Control—Local Government

Tabled: 19 June 2019

Appendix D. Reimbursement policies and guidance

Figure D1 outlines staff reimbursement policies and guidance available for each audited council.

Figure D1
Policies and guidance for staff reimbursements

Council

Policies and guidance for staff reimbursements

Shepparton

The council does not have a policy, procedure or guidelines for staff reimbursements. An improved reimbursement form was introduced in 2016, which clearly states that receipts must be attached, or no reimbursement can be paid. It also clearly marks mandatory fields on the form (including the authorising officer's name) and states that the approval must be electronic. However, our testing found that not all council staff use the updated form.

Strathbogie

The council has no policy for staff reimbursements. The council instead relies on a Discretionary Expenditure Guide, which provides general guidance on what types of discretionary spend are appropriate for all types of council purchasing but does not outline specific examples of what staff may seek reimbursement for or how they should do so.

Wellington

The council's staff reimbursement guidelines are attached to the reimbursement form. The guidelines:

  • provide examples of items that can be reimbursed
  • specify items that should be paid using the corporate credit card or the council's creditor system (instead of using the reimbursement approach)
  • state that staff must provide a tax invoice/receipt, and that an EFTPOS receipt is not adequate
  • state that a direct supervisor or manager (not a co-worker or executive assistant) must approve the reimbursement
  • outline how the money will be reimbursed.

Wyndham

The council does not have a policy or guidelines for staff reimbursements and relies on its general procurement guidance and approval for each reimbursement from the line manager. The procurement policy does not outline specific examples of what staff may seek reimbursement for or how they should do so.

Source: VAGO, based on council data.

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