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4.14 Other Expenses

4.14.1 Bereavements

Policy

Sympathy cards and a wreath may be sent in situations which relate to Ministers carrying out their official duties. The cost of wreaths should be kept within reasonable limits.

Under no circumstances should cards or wreaths be charged to the Office of the Minister where the expenditure purely relates to electoral matters.

Donations should not be made under any circumstances.

On State occasions, or occasions involving Whole of Government or more than one portfolio, the Department of the Premier and Cabinet will normally meet the cost of cards and/or wreaths. This expenditure will require the prior approval of the Premier.

If there is any doubt, the matter should be raised with Ministerial Services before any purchase is made.

Examples

Examples of where it is appropriate to purchase wreaths or sympathy cards include:

  1. death of Departmental staff;
  2. death of next of kin of senior staff;
  3. death or serious injury of a person of high standing in an industry connected to an area of the Minister's portfolio; and
  4. memorial services in the area of the Minister's portfolio.

4.14.2 Christmas cards

Policy

Christmas cards may be sent by the Minister to portfolio-related persons or organisations and are chargeable to the Office of the Minister.

Christmas cards are to display the Government Logo. The Premier's approval is required if a Minister wishes to use the State Coat of Arms.

Except in exceptional circumstances, cards for Departmental staff should be limited to the senior executives.

Christmas cards for electorate purposes or private purposes are not chargeable to the Office of the Minister.

Procedures

  1. Normal purchasing procedures are to be followed for the purchasing and printing of cards (see EXPENSES RELATING TO A MINISTER'S OFFICE - Purchases).
  2. Requests to use the State Coat of Arms should be sent to Ministerial Services in the first instance.
  3. Regard should be made to the price set by GoPrint for Christmas cards as a guide to reasonable costs.
  4. Numbers and costs of Christmas cards should be kept within reasonable limits.
  5. Ministerial Services should be consulted where there is doubt about costs or styles.

4.14.3 Credit cards

Policy

Official general purpose credit cards are not to be issued to Ministers or staff for use in Australia.

Ministers and staff may utilise private credit cards to incur expenditure for official purposes and seek reimbursement by providing adequate supporting documentation. The supporting documentation must be sufficient to allow Ministerial Services to charge costs to appropriate expenditure codes and ensure expenditure complies with this Handbook.

Interest and other charges levied on private credit cards are not allowable expenditure and cannot be reimbursed. Late fees on official cards will be a personal cost except where delays are outside of the cardholder's control.

Ministers and staff are normally issued with a credit card for overseas use only. These cards will be issued by Ministerial Services immediately prior to travel and must be returned to Ministerial Services for storage immediately after travel.

The primary use of these cards is for official overseas travel. They must not be used for private expenditure except in an emergency. By utilising official credit cards overseas, the need for substantial cash advances is negated and Ministers and staff are not required to expend substantial private funds and seek reimbursement.

Ministers may utilise their personal cards to pay for their overseas costs and seek reimbursement following their return. However if large amounts of personal rewards points are obtained, these should be cancelled or used for official purposes (eg. to defray costs).

It is the responsibility of Ministers and staff issued with official credit cards to ensure that the expenditure incurred utilising such cards is strictly in accordance with this Handbook. Holders of official credit cards are fully accountable for all transactions associated with the use of the card.

Officers who use their official credit cards in a manner other than as is prescribed by this Handbook shall, subject to the discretion of the Premier, have their cards revoked and/ or suffer any other disciplinary action which is deemed to be necessary.

Ministers and Staff may be issued with specialised credit cards (eg. Fuel card, Toll card, Telecard, Cabcharge) to incur expenditure for authorised purposes only.

The following requirements apply to the use of official credit cards overseas.

  1. If the card is used to pay the accumulated travelling costs of a number of persons, full details must be provided.
  2. The official nature of the expenditure must be clearly indicated on the duplicate copy of the charge docket.
  3. All supporting documentation, including invoices, must be appended to the charge docket.
  4. Under no circumstances is an official credit card of a staff member to be utilised to meet any expenditure incurred by the Minister. Eg. if the Minister and staff member have a meal together whilst travelling on official duty overseas, the official staff credit card cannot be utilised to meet the cost of the Minister's meal. However the Minister may incur staff costs on their card.
  5. Cards are not to be used for private expenditure.
  6. Cards are not to be used for the purchase of items of a capital nature.
  7. Cards are not to be used to obtain cash advances or cash withdrawals.
  8. All travel and entertainment expenditure incurred in the course of travel must be approved by the Minister.

Procedures

Subsequent to a written request by the Minister, Ministerial Services will issue nominated people with an official credit card for overseas use only. A minimum of 1 week's notice is required for the issue of new cards. All new credit card applicants will receive training and are required to sign a 'Conditions for Use' form before receiving their card. Detailed documentation is provided to card holders at time of issue of cards.

Cards will be issued by Ministerial Services just prior to official overseas travel and are required to be returned to Ministerial Services for safe custody at the end of the official overseas travel. Ministerial Services will issue a receipt for the return of the card.

Cardholders are responsible for the safe custody of their card at all times and must report lost or stolen cards immediately as per the following:

  1. Within Australia: 132 221
  2. Outside Australia: 0011 61 2 9251 3704
  3. Ministerial Services on 3224 4453 or 0412 164 330

A written report outlining the circumstances of the loss of the credit card is to be provided to the Executive Director, Ministerial Services upon the officer's return from overseas or within 24 hours of the loss being reported.

Charge dockets and source documentation are to be retained.

Monthly credit card statements will be forwarded by Ministerial Services to Ministerial Offices who must perform the following verification for each itemised charge and return to Ministerial Services by the nominated date with:

  1. the charge dockets and source documentation (ie. invoices) attached;
  2. for entertainment expenses, a fully completed entertainment form (see EXPENSES RELATING TO A MINISTER'S OFFICE - Entertainment, Minister or Staff and Parliamentary Secretaries) attached;
  3. reasons for incurring expenditure indicated; and
  4. the Minister's authorisation (see EXPENSES RELATING TO A MINISTER'S OFFICE - Delegations)

Upon termination of employment, any official credit cards in a staff member's possession must be returned to Ministerial Services for cancellation.

4.14.4 Government executive diaries

Policy

The purchase of Government Executive Diaries will be a charge to the Minister's Office where the use of such diaries is Ministerial in nature eg. issued to Ministerial Staff or Senior Officers within the Department, Statutory Authority Members or selected persons in non-Government areas directly related to the Minister's portfolio.

4.14.5 Petty cash

Policy

The Office of the Minister may operate a Petty Cash Imprest system to be used for the reimbursement or purchase of items of an insignificant nature and for minor expenditure. In all cases, petty cash must be used for official purposes and expenditure must be properly authorised prior to use.

The following rules apply to the use of petty cash:

  1. a maximum imprest limit of $350 applies unless otherwise approved;
  2. a petty cash voucher must be prepared for each reimbursement (see Appendix 15 (PDF, 253 KB));
  3. a maximum limit of $50 (including GST) applies to any one transaction/voucher unless otherwise approved;
  4. staff are not to split receipts into lesser amounts in order to meet the $50 limit per transaction;
  5. cash must be kept in a lockable container which is under the control of a designated officer;
  6. a petty cash book must be maintained and reconciled on at least a monthly basis. The reconciliation is to be signed and counter signed by an independent checking officer, verifying that the reconciliation is correct and that the reported cash on hand is accurate. This is conducted by the Ministerial Office;
  7. any difficulties in reconciling must be notified to Ministerial Services immediately;
  8. all petty cash must be approved by a delegated authorising officer other than the person receiving the payment (Ministers and Parliamentary Secretaries may authorise their own expenditure); and
  9. full documentation must be maintained for ALL transactions and ALL expenditure must be fully explained.

Petty cash is not to be used for:

  1. personal short-term loans;
  2. travelling expenses eg. meals, car hire (note: airport car parking and taxis whilst travelling are acceptable expenditure);
  3. entertainment (minor purchases for in-house meetings are acceptable);
  4. the purchase of alcohol;
  5. personal expenditure eg. purely personal items and all items listed under EXPENDITURE - NOT ALLOWABLE.
  6. purchase of bulk stamps (more than 50).

(See Expenses relating to Ministers office - other - Stamps)

Procedures

A detailed statement/reconciliation, together with the supporting documentation, attached to an expenditure approval form should be submitted to Ministerial Services, as required for recoupment, but at least quarterly, before the end of September, December, March and June.

Details of procedures for petty cash administration are provided to the Office.

Examples

Examples of expenses for which petty cash may be used include:

  1. newspaper accounts;
  2. reimbursement for purchases of tea and biscuits;
  3. reimbursement of small accounts eg. catering and Springwater account;
  4. stationary needs that cannot be met through the normal Departmental processes eg. items of a special nature, urgent or out of hours requirements;
  5. taxis (only when the use of Cabcharge vouchers is not practicable); and
  6. supplies for official in-house meetings.

See Appendix 15 - Sample of Petty Cash Voucher (PDF, 253 KB)
EXPENDITURE - NOT ALLOWABLE.

4.14.6 Purchases

Policy

The State Purchasing Policy sets out the basic objectives that guide purchasing in the State Government. These objectives are:

  1. to advance government priorities;
  2. to achieve value for money; and
  3. to ensure probity and accountabilities for outcomes.

The local purchasing instructions for the Department of the Premier and Cabinet and associated agencies will apply to Ministerial Offices except where policies and procedures are set out in the Queensland Ministerial Handbook.

Procedures

Goods and services for official purposes may be procured by the Ministerial Office by:

  1. requisition/order.
  2. direct payments.
  3. credit facility (eg. Business Travel Account, credit cards for overseas use).

Requisitions/Purchase Orders

As a general rule goods and services will be procured by means of a Requisition/Purchase Order. Requisitions may be completed in the Ministerial Office and forwarded to Ministerial Services (see APPENDIX 3 - Requisition for goods and services (PDF, 253 KB)). Alternatively, a responsible officer may forward requests to Ministerial Services via e-mail and the appropriate documentation will be completed by Ministerial Services and processed.

All requisitions must be approved by an authorised person (the Minister, a staff member with expenditure delegation or Ministerial Services staff with an expenditure delegation) as they are the basis for an office incurring expenditure.

In the case of equipment purchases, documentation is to be attached justifying why the equipment is required. (This could be a memo or an explanation written on the requisition form). NB: If the Minister signs a memo, the Minister's signature will not again be required on the requisition.

On receipt of a requisition, Ministerial Services verifies that the request is in accordance with this Handbook and will issue an official purchase order.

For purchases of assets over $300 in value (eg. mobile phones, photocopiers, TV and all computer equipment) Ministerial Services will obtain quotes, select the supplier and place the order. For other purchases such as minor assets <$300 (eg. briefcases, calculators) and purchases of other goods and services (eg. repair of minor equipment, photos) the Office may choose to obtain quotes, select the supplier and provide details on the requisition, or on request, Ministerial Services will do this for the Office.

As a general rule all assets >$300 will be delivered to Ministerial Services for asset registration purposes. (Large items may be an exception).

For goods delivered/services rendered direct to the Ministerial Office, Ministerial Services is to be notified that this has occurred. Notification may be by means of a copy of a delivery docket or any other documentation indicating receipt of goods or rendering of service.

Generally, invoices relating to orders will be sent directly to Ministerial Services by the supplier. However, if received by the Ministerial Office, the invoice is to be forwarded on to Ministerial Services for payment. There is no need to complete a voucher in this case as the approval for expenditure has already been provided on the requisition form.

Direct Payments

There will be occasions when goods and services will not be obtained by a requisition/order. This will occur in the case of:

  1. procurement of minor goods and services (other than petty cash items) where the item is required urgently (eg. engaging the services of a locksmith); or
  2. recurrent purchases such as:

Payment of these type of claims are made on an Expenditure Approval voucher.

See APPENDIX 6 - Expenditure Approval (PDF, 26 KB).

For minor goods and services, the voucher should be completed by the Ministerial Office, and signed by the appropriate officer before being forwarded with relevant invoice to Ministerial Services for payment.

Vouchers for recurrent payments, generally will be completed and approved by Ministerial Services officers. There may be instances where the Ministerial Office will receive an invoice for a recurrent claim (eg. monthly newspaper account). This will necessitate the Ministerial Office completing the voucher and obtaining the required approval.

Expenditure using petty cash has different procedures.

See EXPENSES RELATING TO A MINISTER'S OFFICE - Petty cash.

Credit Facilities

Expenditure on credit facilities such as credit cards (for overseas use) and business travel accounts, have specific detailed requirements for approval and payment.

See

EXPENSES RELATING TO A MINISTER'S OFFICE:

4.14.7 Security

Personal Security

Personal Security - Premier

The Security Intelligence Branch of the Queensland Police Service is currently responsible for providing appropriate personal security for the Premier. Costs associated with this activity will be met by the Queensland Police Service.

Personal Security - Other Ministers

Temporary personal security arrangements may be made available to other Ministers under specific circumstances from time to time subject to the approval of the Premier.

Home Security

Where considered necessary, and subject to the approval of the Premier, the costs of the provision of home security to a Minister, to a minimum standard recommended by the Police Service or the Government Security Services, will be a charge to the Office of the Minister.

The monitoring and maintenance of an electronic system is also a charge to the Office of the Minister.

Upon ceasing to be a Minister, Ministerial Services will cease to pay for any ongoing security services. However, security equipment that has been installed will not be removed. Ministerial Services will contact the security provider and advise that security services are no longer required. Any further security services required by the former Minister will be a personal cost. (An exception to this will be if a Minister continues to be entitled to security in Opposition, or as a former Premier, or on the recommendation of the Security Intelligence Branch of the Queensland Police Service).

See FORMER PREMIERS

Office Security

Ministerial Offices are to have as a minimum, a reasonable standard of security in line with functional requirements and Cabinet direction.

The standard of office security for Parliamentary Secretaries shall be in line with functional requirements.

Advice from the Security Intelligence Branch of the Queensland Police Service should be sought to determine appropriate levels of security.

4.14.8 Stamps

If large amounts of stamps (more than 50) are required to be held by an office, a postage imprest is required for accountability purposes as stamps may be converted to cash. Ministerial Services can assist in setting up a postage imprest if required.

4.14.9 Stationary

Day to day stationary will be provided and paid for by Departments within the Minister's portfolio. Notwithstanding this, any individual item with a value of over $300 will be a charge to the Office of the Minister.

Special stationary and other requirements of the Office shall be ordered through Ministerial Services and will be a charge to the Office of the Minister.

Stationary normally provided to Members will be the responsibility of and a charge to the Parliamentary Service.

See

EXPENSES RELATING TO A MINISTER'S OFFICE:

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Last reviewed: 17 July, 2009

Last updated: 22 July, 2009

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