Appendix 3: Petty Cash Expenditure

See also:

 

The following table provides examples of expenditure and indicates whether they are permitted or not via petty cash. A key is provided at the end of the table.

This list of examples is not exhaustive: if in doubt, consult the Cashiers Office in advance of issuing any petty cash.

 

Type of Expenditure

Permitted?

Conditions / Limits / Reasons

Bus / train fares / taxis / parking

Yes, see conditions

For non-staff only up to a maximum of £30. University staff must use the Expenses process and not petty cash. Not for multiple / regular or group travel. Please refer to the Expenses and Benefits Guide section 7. Travel.

Petrol

No

Only for departmental vehicles with prior agreement (please contact Cashiers). Departments should use fuel cards (if you have any questions about your fuel card, please contact treasury@admin.ox.ac.uk) or departmental Barclaycard. Please refer to the Expenses and Benefits Guide section 7.5 Fuel Purchases and Travel.

Mobile phone top-up

No

This is a taxable benefit. Please refer to the Expenses and Benefits Guide section 9. Communications and IT.

Mobile phone bills

No

Possible taxable benefit. Please refer to the Expenses and Benefits Guide section 9. Communications and IT.

Entertaining: staff or non-staff

No

Possible taxable benefit. Please refer to the Expenses and Benefits Guide section 11. Entertaining.

Events (e.g. end of term / year)

No

Possible taxable benefit. Please refer to the Expenses and Benefits Guide section 11. Entertaining.

Staff parties

No

Possible taxable benefit. Please refer to the Expenses and Benefits Guide section 11. Entertaining.

Musicians playing at events

No

This service is not covered by petty cash or expenses. Please refer to the Purchase to Pay process.

Working lunches

No

Only for the purchase of light refreshments / sandwiches up to the petty cash limit of £30, otherwise use the Expenses process. Please refer to the Expenses and Benefits Guide section 11.2 Refreshments, meetings and business entertainment.

Tea / coffee supplies, etc.

Yes

Please refer to the Expenses and Benefits Guide section 11.2 Refreshments, meetings and business entertainment.

Coffee / cakes / ice-cream, etc.

Yes, see conditions

Providing this is only occasional. Please refer to the Expenses and Benefits Guide section 11.2 Refreshments, meetings and business entertainment.

Tips

No

Please refer to the Expenses and Benefits Guide section 11.2 Refreshments, meetings and business entertainment.

Gifts, including tokens, gratuities, and flowers

No

Possible taxable benefit - this includes Christmas gifts to staff or non-staff. Please refer to the Expenses and Benefits Guide section 11. Entertaining.

Eye tests

No

Use the Expenses process. Please refer to the Expenses and Benefits Guide section 10.3 Medical Expenses.

Vehicle Tax

No

Please ask the motor administrator for your department. Refer to the Expenses and Benefits Guide section 7.3 University Vehicles.

Stationery items

Yes, see conditions

For individual, one-off, urgent, emergency or essential items up to a value of £30 total expenditure.

Newspapers

Yes

 

Field trips / tickets, etc.

Yes, see conditions

In exceptional circumstances where alternate arrangements are not possible and subject to a maximum limit of £30. Please refer to the Expenses and Benefits Guide section 7. Travel.

Postage

Yes

 

Subject payments

Yes, see conditions

Please refer to the rules for volunteers and subject payments in the Expenses and Benefits Guide section 6.5 Volunteers and subject payments.