INTERNATIONAL LIFE SAVING FEDERATION
Gemeenteplein 26 – 3010 Leuven – Belgium
Tel: +32/16896060 - Email: ils.hq@telenet.be - Web: www.ilsf.org

ILS POLICY – POL 09

ILS EXPENSE POLICYOVERVIEW AND OBJECTIVESThis document provides guidelines and establishes procedures for persons incurring travel,
entertainment and related expenses while on mission for the ILS.
The ILS will reimburse all approved and reasonable expenses incurred in undertaking the ILS related
missions. This policy enables controlled reimbursement to take place and indicate the evidence and theauthorisation required. Any attempt knowingly or falsely to claim expenses in breach of the ILS
Expenses Policy will result in disciplinary action.
Amendments to the policy, procedures and expense levels are the responsibility of the Board ofDirectors, upon recommendation of the Business Commission.
The objectives of the ILS are to:•Provide approved reimbursements.
•Control costs.
•Prevent fraud.
•Ensure that the ILS complies with its tax and legal obligations.
It is the responsibility of the ILS to ensure that costs are controlled and that expenses are notextravagant. To set firm limits for every eventuality will always be difficult and will never suit everyoccasion or circumstance for expense reimbursement.
SUPPORTING EVIDENCE
An expense claim must be supported by original receipts, invoices or similar. Credit card items shouldbe accompanied by an itemised receipt giving full details.
Each receipt or invoice should list:•VAT registration number (if any).
•Description of goods/services supplied.
•The total charge, including VAT.
•Name and address of supplier.
•The date of supply.
In exceptional circumstances, the ILS may consider reimbursing minor claims for travel without the backup receipt such as e.g. metro tickets that are retained as you pass through the ticket barrier. A full
explanation is to be given why no receipt is available. This must be included on the expense claim.

International Life Saving FederationILS Policy - POL-09. Expense Policy

Page 2OVERNIGHT ACCOMMODATION
Where possible, it will be expected that the ILS use hotels where a group or corporate rate has been
negotiated. If this is not possible, then a common-sense attitude to expense will be expected whenmaking bookings.
Evening meals should be chosen from the fixed price menu or equivalent when available. The ILS does
not wish to dictate a set limit on evening meals, but claims must be reasonable, and the ILS will not
authorise any claims deemed to be extravagant.
If accommodation is planned with relatives or friends instead of at a hotel, an allowance of 25 Euro anight can be claimed. Receipts are not required in support of the claim, but the person must confirm thatthe overnight stay was necessary.
OVERNIGHT INCIDENTAL EXPENSES
When staying away from home overnight on mission for the ILS, it is recognised that persons will belikely to incur some expenses over and above the basic costs of bed and meals. The ILS will reimburse
costs for drinks, newspapers and/or telephone calls, supported by receipt up to the current revenue
limits, which are 15 Euro per night.
Costs for videos and any other entertainment are considered taxable and therefore the ILS will notreimburse such expenses.
Hotel bills would normally be expected to be paid by the person and claimed for reimbursement.
MEAL ALLOWANCE
When a member of staff is away from the office on ILS business but not staying away from home, andmeets the following criteria, he/she can claim the reasonable excess over what he/she would normallyspend.
•The claim must be backed up by a receipt.
•
The person must be absent from the office for more than half the working day.
•The meal and the business location must be more than 10 km from home and the office.
•For Breakfast the journey must have commenced prior to 7.00 o’clock.
Where a person is on the ILS business but not staying away from home, the cost of an evening meal
may be claimed against receipts if the following limits are met:
•There must be more than 10 km from office to home.
•The meal must be eaten after 7.30pm.
•The person must have been working away from home for more than 10 hours.
These are the reasonable limits set by the ILS for expense claims:•Breakfast: 20 Euro with receipt.
•Lunch: 25 Euro with receipt.
•Evening meal working late away from the office: 30 Euro with receipt.
•Evening meal at hotel: Fixed price menu with receipt
BUSINESS AND STAFF ENTERTAINMENT
Every claim for entertaining must show the business purpose, where the event took place, plus thename, status of every person entertained. Receipts must be provided.
Where two or more ILS persons are engaged in entertaining which is chargeable to the ILS, then themost senior person present should settle the bill.
The ILS will reimburse all reasonable entertainment of customers/suppliers outside the ILS.

International Life Saving FederationILS Policy - POL-09. Expense Policy

Page 3

Any lunches provided in-house for the ILS are classified as staff entertaining and are taxable. Names ofattendees should be recorded. The ILS will meet the tax liability arising from this benefit. Businessentertainment includes gifts and hospitality of any type.
When customers/suppliers stay at hotels as guests of the ILS, their accommodation and meals will be
paid for by the ILS.
TRAVEL BY RAIL
Standard Class should be used for all journeys below three hours. First Class can be used for journeys
more than three hours. Fast trains and international travel may be booked in business class.
TRAVEL BY AIR
Air travel should only be used when it is the most economical and practical method of travel. Wheneverpossible, flights should be booked well in advance to get discounted rates. The most cost-effective
ticketing arrangements must be used. On routes where the ILS has a preferred supplier, that suppliershould be used whenever possible.
All bookings for air flights should be booked in economy class. If ‘low cost’ airlines are available, theyshould preferably be used.
TRAVEL BY SEA
Sea travel will not normally be used where there is an alternative service by air. The use of short sea
routes may be justified if due to disruption of air services or for any similar reason.
TRAVEL BY CAR
Home-Workplace commute by employees
Travel between home and permanent workplace. For the avoidance of doubt the ILS will normally only
reimburse the excess business travel costs which relate to trips beyond the ordinary commute. Incompliance with the local laws, a participation fee of 20 Eurocent per km will be provided to the employee
for two home–workplace trips per day during the working days.
Mission for the ILS
The travel distance should be covered by the most cost-effective mode of transport, considering journey
time as well as monetary cost.
Where it is cost effective to make a business journey by car, a mileage allowance which provides fullcompensation for the use of the vehicle (including purchase, wear and tear, petrol, insurance, etc) is 40
Eurocent per km.
No travel can be undertaken for the ILS by a car that is not properly insured and in good driving condition.
No travel time compensation will be paid by the ILS. The ILS will not pay any fines about Road Traffic
Act offences nor will the ILS reimburse car wash or valet costs.
When two or more persons are travelling together and one is the owner/leaser/renter of the car, that
person will receive the mileage fee.
TRAVEL BY TAXI
Taxis can be used where it is cost effective to do so. The paid fare will be reimbursed.

International Life Saving FederationILS Policy - POL-09. Expense Policy

Page 4

FOREIGN CURRENCY
If foreign currency is required, it is often more convenient to obtain this from a currency exchange orATM abroad. The ILS will reimburse all costs associated with this conversion on receipt of appropriate
receipts or credit card statements.
OTHER TRAVEL-RELATED COSTS
Employees are expected to use their cars to and from the airport, unless parking fees would exceed thecost of a private taxi. In such case the mileage of 40 Eurocent per km is applicable.
Claims may be made for reimbursement of the cost (s) of applying for a visa for employees who arerequired to travel overseas on ILS business.
GIFTS
The cost of gifts is not normally reimbursable. In appropriate circumstances and at the discretion of theSecretary General, the reasonable cost of gifts made to employees will be reimbursed.
Gifts would be reimbursed in the following circumstances:•On the occasion of an employee's wedding.
•On the occasion of the birth of an employee's child.
•For a bereavement.
Typically, the gift of flowers and a card would be appropriate. For clarification, gifts of cash or cash
equivalents (i.e. vouchers) are not reimbursable.

TRAINING COURSES
Accommodation and transport in conjunction with training courses is subject to the same rules as forother business-related travel.
MEMBERSHIP OF PROFESSIONAL BODIESThe ILS will pay subscriptions to approved professional bodies on behalf of persons where a person isrequested to take up membership by the ILS, in the interests of the ILS.
In some cases, subscriptions paid may be taxable and the person should be aware that he/she may
bear the additional cost.
TELEPHONE/TELEFAX RELATED COSTS
When a private telephone is used for the ILS related calls, persons may claim the cost of these calls
plus VAT quarterly, on submission of the telephone bill.
Where significant business is conducted by an employee, the ILS President and the ILS Secretary
General, from a private address a separate business line can be installed and the bill can be addressed
directly to the ILS. The ILS will in these circumstances pay the rental and all business calls plus VAT.
If business telephone calls are made from home or from a personal mobile phone the expense and VAT
can be claimed. The claim must give details of the call, identify the business reason for making it andbe accompanied by a copy of the appropriate page of an itemised telephone bill, on which the businesscall is highlighted.

International Life Saving FederationILS Policy - POL-09. Expense Policy

Page 5INTERNET RELATED COSTS
Where significant business is conducted by an employee, the ILS President or the ILS Secretary Generalfrom a private address, 50 % of the internet bill can be addressed directly to the ILS.
PURCHASES OF EQUIPMENT
Subject to the Finance Committee’s approval, various pieces of equipment, including IT equipment, may
be purchased for persons’ use at work and/or home.
When a person leaves or changes job, equipment must be returned to the ILS for redeployment.
CASH ADVANCES
Where cash advances are required, a person must gain authorisation from the ILS Secretary General.
Advances should be used for the ILS business only and only one advance will be permitted at a time.
Advances must be settled within a reasonable time that may not extend beyond three months.
A cash advance must be cleared before an application is made for another cash or foreign currency
advance. The ILS reserves the right to recover any outstanding advances from any monies due to therecipient.
CREDIT CARD FEES
The annual fee for a personal credit card to be used on the ILS business is not refundable by the ILS.
Policy approved by the Board of Directors on 02/02/2009, on 03/09/2016, on 09/10/2021 and on 24/09/2022.