Difference between revisions of "France 2008/Accounting Policy"

Revision as of 09:27, 19 February 2008

NOTE: This is a proposed policy, and is not yet final. Please discuss it on its talk page

The two trips will be run with separate sets of accounts. Aaron will be in charge of the accounts ('accountant') for the first week, and Mark for the second.

For the first week, the below guidelines will apply. All claims for reimbursement should be submitted by 30^th April, and a bill will be sent out by 14^th May, which you are expected to settle 14^th June. The resolution of any accounting difficulties which may arise will be the jurisdiction of the accountant and the club Senior Treasurer.

Definition: Person-nights

For the calculation of many of the below costs, the concept of a "person-night" is used. When person-nights are counted, we also count nights of temporary absence from De Champ (e.g. a jolly to the Ardeche or elsewhere).

Transport to and from France

Breakdown cover

1. All drivers should ensure that their car is covered for breakdown including recovery of people and goods to the UK. It would be wise to arrange cover that permits recovery not just in the case of breakdown but also accident, if possible (viz. what happened at Brackenbottom recently).
2. Breakdown cover purchased specifically to cover this trip will be eligible for expensing. Given that breakdown cover is required for both trips, and all cars coming on the second trip are coming on the first, then the total cost of breakdown cover will be summed and divided by the number of person-nights (where for this calculation the number of person-nights includes those for the second week). Each person will be charged, on the relevant set of accounts, this figure multiplied by the number of nights they are present on one or the other of the trips.
3. People who have to pay for a year's breakdown insurance should liase with the accountants before the trip to arrange a suitable compromise expense.

Outward expenses

1. All drivers' vehicles will be included in the communal outward travel pool unless there is exceptional reason not to do so, in which case an arrangement should be reached with the accountants.
2. Any vehicle not in the travel pool will not be expected to take communal gear. If the inhabitants of such a vehicle make substantial use of communal caving equipment, they will be charged 10% of the cost of one outward journey.
3. A person will be included in the outward travel pool if they travel outward in one of the vehicles, or if they are forced to fly due to insufficient vehicle space being available. Any persons not in this category are deemed "independent".
4. Drivers should book ferries with due regard to cost. Remember that when coming along the motorway from Boulogne (the likely route up from the Grandes Causses), Dunkerque is 40 miles further to drive each way.
5. Drivers may take (for the purposes of expensing travel to the group as a whole) any reasonable route to get to La Champ. It is advisable to use the motorway via Clermont-Ferrand as a substantial amount of it is toll-free. Going via Fontainebleau counts as a reasonable route.
6. The total cost of outward ferries shall be summed, together with the total cost of outward fuel and motorway tolls (for Dartford and France) and the total cost of air and train fares for people forced to fly, to yield the "outward total cost". Drivers should claim for fuel from their starting point in the UK; anyone flying should do the same for air and bus/train fares.
7. Drivers should fill up upon leaving home and refill as soon as possible upon arrival to determine the amount of fuel used.
8. Drivers going via a non-reasonable route for some reason should determine the approximate extra amount of fuel used and subtract it from their expenses claim.
9. The outward total cost will be divided between the number of people in the outward travel pool. Each person will be charged that amount.
10. Drivers of vehicles will be given a 20GBP credit on their bill for taking their car to France; and another credit likewise for the return journey. This is to cover wear and tear on the car.
11. Drivers stopping off overnight must arrange for accomodation at their own and any passengers' expense. Likewise for food and drinks consumed during the journey.

Home Journey Expenses

1. For the return journey, all points in section 3 above apply with the obvious alterations. Only cars and those forced to fly returning at the end of the first week will be included in the return travel pool. Note that outward and return ferry fares are split into the two pools, not aggregated then halved.
2. Personal gear of persons coming only on the first week, but for which there is no space to return after that week, will be transported back to the UK via the second week's hut. For a normal load of gear (approximately 10--15kg) this will be charged at 15% of the computed cost of transporting one person to the second week's hut and then back to the UK. (This cost will be a little higher than 15% of the cost of transporting one person back from La Champ, since the second hut is further south.)
3. Club gear taken to the second week and then back to the UK will be transported gratis on those legs of the journey in exchange for its use during the second week. There should be space for all such gear.

Costs in France

Transport in France

1. Drivers should claim for fuel used during normal (caving, shopping etc) travel around La Champ. Longer trips for select groups of people (for example any group planning to go to the Ardeche for a couple of days) will have their fuel cost split amongst only the people concerned.
2. The total amount of fuel claims within the caving area will be summed and divided by the number of person-nights. Each person will be billed this figure multiplied by the number of nights for which they are coming on the trip.

Hut Fees

1. The total bill for hut fees at La Champ will be divided by the number of person-nights to obtain a cost per person-night. Each person will be billed that cost multiplied by the number of nights for which they are coming on the trip. (This means that a temporary absence from La Champ still gets charged for.)

Shopping

1. Shopping will be bought communally for the group. People should buy shopping with due regard to cost. Wine bought for communal consumption should not exceed E3.50/750ml bottle. People should buy adequate quantities of shopping; the nearest supermarket looks to be significantly further away than it was at the Ardeche hut, and fuel expenses to there will rapidly mount up.
2. The total amount spent on food will be divided by the number of person-nights. Each person will be charged this figure multiplied by the number of nights they spent on the trip.
3. The total amount spent on alcohol will be divided by the number of drinker-nights (i.e. the number of person-nights discarding nights for non-drinkers). Each person will be charged this figure multiplied by the number of nights they spent on the trip. Any person who feels that they will drink significantly less than average should apply to the accountant before the trip to arrange a suitable adjustment.

Cave access fees

1. Individuals are responsible for paying any cave access fees they may incur by going on a particular caving trip.

Medical and Rescue Insurance

Individuals are responsible for arranging their own medical and rescue insurance for the trip. The group will not be liable for any cost incurred by a member of a trip who has an accident, lacks sufficient rescue and/or medical insurance, and would have been covered had he or she had such insurance.