Public and Commercial Services Union

Branch treasurers' forms and spreadsheets

Expenses policy guidance BB/108/09

Expenses guidance and policy

This guidance primarily explains longstanding PCS practice on expenses and draws together information contained in various different documents. It also clarifies a range of issues that are frequently referred to the PCS Finance Department and the PCS auditors.

  Expenses guidance and policy

Branch treasurers' briefing

This briefing sets out the basis upon which branch funding is allocated and the process for applying for and accounting for funding. Branches will have to put forward a very strong case for any increased funding in 2010, due to budgetary constraints, so please read this before applying for any additional funding.

Branch treasurers' forms

Travel and subsitence expenses form

This form should be used, with the guidance notes on the reverse, by all members claiming travel and subsistence on PCS business. The form also includes the new cycle mileage allowance and increases in certain designated city rates for overnight accommodation. All claims should be submitted to your branch or group treasurer within three months of incurring the expense, as any claims submitted after this deadline may not be paid.

2010 Travel and subsistence expenses form

Telecommunications and other expenses form

This form should be used to claim any telecommunications costs or any other expenses incurred on PCS business, apart from travel and subsistence. Please read the guidance notes on the reverse for clarification and note that this form can not be used to claim travel and subsistence, this would need to be claimed on the travel and subsistence expenses form.

Telecommunications and other expenses form

Advance claim form

This form should be used where members need to claim an advance to enable them to attend meetings on PCS business. Please note that all advances can only be cleared by a subsequent claim form with all the relevant receipts attached. All advances should be cleared within a month of the expenditure being occurred and within a maximum of three months.

Advance claim form 2010

All expenses forms

This spreadsheet contains all of the new expense forms listed above and will automatically complete your name and address details on all of the forms once they have initially been completed on the travel and subsistence expense form.

2010 All expenses forms

Branch funding application form 2010

This form has to be used by all branches that are applying for funding. The form will be considered by the funding sub-committee of the NEC, so you will need to ensure that both sides are fully completed and a brief letter explaining the individual circumstances of your branch would be very helpful. There will need to be strong reasons submitted for any increase in funding in 2010, please see the 2010 treasurers' briefing.

Branch funding application form 2010

Branch accounts form 2009

All branches should complete the end of year accounts form to show their income and expenditure during the calendar year, from January to December. The form should be submitted to headquarters by 31 March 2010 to ensure that your funding continues from April. Any non-legitimate expenditure shown in your accounts will be deducted from your funding (please see the guidelines on branch expenditure below).

Branch accounts form 2009

Accounts form guidance notes

A brief guide on how to complete the end of year branch accounts, which should be read in conjunction with the guidelines on branch expenditure below and the Guide for Treasurers & Auditors.

  Accounts form guidance notes  

Guidelines on branch expenditure

This briefing highlights the areas that should either not be financed by branch funding, or that need special authorisation from headquarters prior to expenditure. Treasurers should bring these guidelines to the attention of all branch officers and their Branch Executive Committee.

  Guidelines on branch expenditure

Branch treasurers' spreadsheet

This is a useful tool for treasurers. It will, for example, automatically total your annual accounts on the appropriate end of year accounts form, as well as providing all the necessary accounting sheets and forms for branch treasurers.

Branch treasurers spreadsheet 2010

Guide for Treasurers & Auditors

The guide for treasurers and auditors is the key document setting out the roles of treasurers and auditors and how branch accounting and auditing should be undertaken. The guide covers all aspects of branch accounting including operating your cash book, petty cash and receipt books. It also sets out how to undertake bank reconciliation, and prepare your statement of accounts and balances.

  Treasurers and auditors guide

Treasurers guide appendices