2.2.3 Manage Expenditure

Manage Expenditure

2.2.3

Version 6.2 June 2025

2.2.3 Manage Expenditure Contents Preamble ............................................................................................................................. 3 Manage and Account for Expenditure .................................................................................. 3 BP Plus Fuel Card ............................................................................................................ 3 BigDog Credit Card .......................................................................................................... 4 BigDog Debit Card ........................................................................................................... 4 Short Term Accommodation (STA) or Respite ................................................................. 5 Client – access and spend own money................................................................................ 6 Legal and Human Rights ..................................................................................................... 7 Procedures .......................................................................................................................... 8 Summary ........................................................................................................................... 10 Supporting Documents ...................................................................................................... 11 Policies ........................................................................................................................... 11 Forms ............................................................................................................................. 11 Information ..................................................................................................................... 11 NGO Training ................................................................................................................. 11 Legislation ...................................................................................................................... 11 NDIS Practice Standards and Quality Indicators ............................................................... 12 2.2 Risk Management .................................................................................................... 12 4.2 Participant Money and Property ............................................................................... 12 Human Services Quality Standards ................................................................................... 13 1 Governance and Management .................................................................................... 13 Delegation of Authority....................................................................................................... 13 Version Details ................................................................................................................... 14

2.2.3 Manage Expenditure

2 of 14

Version 6.2 June 2025

Preamble BigDog Support Services Pty Ltd and Scottvale Health Club Group (BigDog) works to support the client to achieve their goals. This might be something like increasing their independence or building their skills, which may also result in their carers having a break.

Australian Securities and Investment Commission (ASIC) notes that the Corporations Act 2001 (Corporations Act) in section 286(1) states that a company must keep written financial records that: Correctly record and explain its transactions and financial position and performance.

Would enable true and fair financial statements to be prepared and audited.

Any retention of information must be in line with the relevant legislative requirements pertaining to the information. Relevant information only is to be retained in accordance with the Privacy Act 1988 (Cth).

BigDog acknowledges that clients, carers, and advocates have the right to privacy, dignity and confidentiality in all areas of their lives and that these rights will be respected.

Manage and Account for Expenditure BP Plus Fuel Card Acceptance of the usage of a BP Plus Fuel Card forms part of the Motor Vehicle Driver Agreement completed during the employment induction.

Terms and Conditions include the following: The BP Plus Fuel Card must be in the name of BigDog Support Services P/L with the vehicle type and registration number and can only be used for that vehicle.

BP Motor Fuels means motor fuels including BP Ultimate, BP Unleaded with up to 10% renewable ethanol, Opal, unleaded and premium unleaded petrol, or diesel.

BP Shop items are not included and cannot be claimed.

Speedo readings must be noted as they form part of the purchase confirmation.

All PINs are kept confidential.

Rights and benefits of BigDog and Authorised Users relating to BP Plus Card are personal and may not be assigned or transferred in any way. Any purported assignment or transfer is null and void.

Any unauthorised use will be subject to disciplinary action.

If the BigDog BP Plus Fuel Card is lost, damaged or stolen, the worker must immediately upon discovery notify the Accounts Department.

BP Plus Online: www.bpplus.com.au BP Customer Service Centre (During Melbourne business hours): Phone: 1300 1300 27 Post: GPO Box 5222, Melbourne, VIC 3000

2.2.3 Manage Expenditure

3 of 14

Version 6.2 June 2025

BigDog Credit Card Where workers of BigDog have access to a BigDog credit card BigDog has processes to ensure that it is managed, protected, and accounted for and are applied, reviewed and communicated.

If the BigDog credit card is lost, damaged or stolen, the worker must immediately upon discovery notify the Accounts Department.

It is the responsibility of the worker to have the credit card on their person at all times for safe keeping.

The pin number is not to be divulged to any person.

If a worker incurs personal or unauthorized expenses, they will need to pay them personally.

If this is done consistently, the worker may face disciplinary action that could include loss of the right to have a credit card or even termination depending on the amount and the type of expenses.

BigDog Debit Card Where workers of BigDog have access to a BigDog debit card or cash money or other property, BigDog has processes to ensure that it is managed, protected and accounted for and are applied, reviewed and communicated.

If the BigDog debit card or cash monies are lost, damaged or stolen, the worker must immediately upon discovery notify the Accounts Department.

It is the responsibility of the worker to have the debit card or cash on their person at all times for safe keeping.

The pin number is not to be divulged to any person.

If a worker incurs personal or unauthorized expenses, they will need to pay them personally.

If this is done consistently, the worker may face disciplinary action that could include loss of the right to have a debit or cash monies or even termination depending on the amount and the type of expenses.

2.2.3 Manage Expenditure

4 of 14

Version 6.2 June 2025

Short Term Accommodation (STA) or Respite Short Term Accommodation, including respite, is funding for support and accommodation for a short time away for your usual home. It covers the cost of your care in another place for up to 14 days at a time. You might have a short stay with other people, or by yourself. Its often funded when your usual carers are not available, or for you to try new things.

Under the NDIS Operational Guidelines, STA includes: personal care accommodation food activities you and the provider agree to.

This also includes such things as: Food including groceries, meals: dine in or takeaway.

Taxi and/or bus fares.

Parking Day to day expenses relating to the STA. Entry Fees to an Activity: e.g., Movie Tickets, to an event, exhibition / museum BigDog organises and pays for in advance where possible such things as: Accommodation Food including groceries, meals: dine in or takeaway.

Airfares What is NOT included as appropriate expenditure is: Alcohol Cigarettes Fuel for worker vehicles (for company vehicles, BP fuel card is to be utilised) Merchandise of any kind e.g., Football shirts, caps, stubbie coolers Personal care items, such as e.g., female hygiene products, contraceptive products Medical costs including medication or doctor’s appointments.

A worker who is accompanying the client on an STA, is solely responsible for the expenditure that us undertaken.

If at any time there are expenses incurred, which are included as inappropriate expenditure, the worker will be invoiced for these costs and required to pay BigDog within a reasonable time frame.

If, in the event that a worker needs to use their own personal funds, a worker must seek permission from management prior to utilised their own monies. The same procedure applies for recording the purchase / expense on the Payment Claim Form – Reimbursement.

The worker will then have the funds reimbursed to the bank account that BigDog has on file, and an email response is required from the worker to acknowledge that monies have been received.

2.2.3 Manage Expenditure

5 of 14

Version 6.2 June 2025

Client – access and spend own money We live in an increasingly complex world. Money is less visible, online shopping is growing, credit is easy to access and the choice and complexity in financial products and services is increasing. Financial literacy enables clients to navigate these choices and make informed decisions.

If required, each client is supported to access and spend their own money as the client determines.

BigDog ensures that each client has the appropriate support necessary in order to access and spend their own money as the client determines. Financial skills are vital for all clients, and the ability to manage their own money is essential in allowing clients to have control of their lives.

Clients may have a higher risk of having poor financial management skills due to having family or carers take care of their finances meaning they have not been exposed to or had the opportunity to see how money management works.

It is important to ensure that client money and property is secure, and each client uses their own money and property as they determine.

Clients’ money or other property is only used with the consent of the client and for the purposes intended by the client.

Often BigDog workers are required to assist clients with handling and accessing their own money. In instances where this is necessary, BigDog has processes in place to ensure that all funds are managed correctly and accounted for.

Financial capability contributes to the wellbeing of clients by providing them with the knowledge, behaviours, and skills to manage their money day to day, plan for the future and make informed choices. Poor financial decisions can have a long-lasting impact, not just on individuals but on families and society.

BigDog ensures that workers involved in assisting clients with Independence and Informed Choices, for daily requirements: Have a strong and honest connection with the individual; Understand the background of the individual and how they learn; Provide the client with the information he or she needs to play a full part in what is happening; Help to prepare the client for what is happening; Quietly help the client to understand difficult areas or concepts; Intervene if the client has any difficulties; Prompt the client for things they may not be able to remember.

With these steps the client will be able to work towards inclusion, equality and control over the things that matter to them.

2.2.3 Manage Expenditure

6 of 14

Version 6.2 June 2025

Legal and Human Rights Legal and Human Rights each client’s legal and human rights are understood and incorporated into everyday practice. BigDog follows the ideals of the National Disability Strategy, which emphasises the importance of people with disability participating in decisions that affect their lives along with family, friends, carers, and advocates. The strategy promotes active participation in decision making to safeguard and advance the human rights, wellbeing, and interests of people with disability.

The Human Rights principles are: respect for the inherent dignity, independence of persons and individual autonomy, including the freedom to make one's own choices non-discrimination full and effective participation and inclusion in society respect for difference and acceptance of persons with disabilities as part of human diversity and humanity equality of opportunity accessibility equality between men and women respect for the evolving capacities of children with disability and respect for the right of children with disability to preserve their identities; and active partnerships between services and people with disability, and where appropriate, their families, friends, carers and/or advocates. BigDog actively works to ensure that each client’s legal and human rights are upheld and respected through complying with all relevant legislation and ensuring necessary procedures are in place and that such procedures are strictly adhered to.

2.2.3 Manage Expenditure

7 of 14

Version 6.2 June 2025

Procedures Every worker is responsible for the correct usage and handling BigDog monies.

A Tax Invoice (which shows the GST component of the cost) MUST BE obtained for each purchase / expenditure as proof and verification of the expense.

A Tax Invoice is the preferred document to be obtained, however we acknowledge some businesses may only supply an Eftpos receipt. This is acceptable as the alternative for a Tax Invoice; however, all efforts must be made to secure the tax Invoice in the first instance.

If a Tax Invoice / Eftpos receipt is not obtained, due to neglect to follow the set correct procedure, the worker may be held responsible to reimburse BigDog, for the cost.

Under NDIS Guidelines, there is a set expenditure limit that is made available per day (24hour period) that covers the amount that the worker and client may spend. This amount will be advised upon collection of the company credit / debit card or cash money.

In general, under no circumstances is the Client to be in control of a BigDog credit / debit card or cash monies, unless prior approval is given by management.

The STA / Respite Expenditure Record Form 2021 form is used to record the dollar amount spent on expenditure amounts or purchases. This is requirement for audit and usage monitoring.

1. Call in to the Office where the administration officer will hand over, 2. Company Credit / Debit card 3. Short Term Accommodation / Respite Expenditure Record 4. A container / document pouch in which to keep the expense records On the Short-Term Accommodation / Respite Expenditure Record…

5. Purchase groceries, retaining receipt(s) 6. Record the expense receipts ... in date order 7. On Short Term Accommodation / Respite Expenditure Record Sheet enter, Business Name, Worker Name, Docket amount, 8. Supply the docket with the from 9. Continue as above for all expenditure 10. It is the responsibility of the support person who has supported the client for any purchase/expense to fill in the record

2.2.3 Manage Expenditure

8 of 14

Version 6.2 June 2025

Short Term Accommodation / Respite Expenditure Record – May 2023 Date

Business Name

Worker Name

Amount

21 May 23

Joe’s Pies Shop

Joe Bloggs

$ 32.45

$ 80.00

Record each receipt in sequence and attach the receipt

It is the responsibility of the worker, to return the credit / debit card, and / or any monies, the container / document pouch containing the Tax Invoice, Eftpos receipts, the Expenditure Record or the payment Claim form, preferably immediately or with 24 hours of the completion of the STA/Respite.

Entries All worker are responsible for the correct usage and handling of a BigDog money. This is necessary for audit procedures and monitoring.

Usage This is a record of daily spend.

Heading Client name, Worker Name, Date Record the date that the activity took place Particulars Business Name, Worker Name Worker Name Name to confirm the accuracy of the expenditure details Amount The amount of the Receipt

2.2.3 Manage Expenditure

9 of 14

24 May 2023

Version 6.2 June 2025

Payment Claim Form – Reimbursement Item

Amount

Workers wishing to claim a reimbursement for an expense that they have already paid will need to complete the Payment Claim Form – Reimbursement (Claim).

Copies of documentation to substantiate this claim must be attached to the Claim.

Workers cannot claim the amounts on this Claim through any other salary packaging facility and will not be used for any other tax-deductible purpose.

The total amount being claimed on this Claim is for previously unclaimed purchases only and not for cash advances, purchases where funds have been returned or an outstanding balance of previously claimed transactions.

The worker needs to understand that they may be subject to an Australian Taxation Office (ATO) audit at any time and may incur a future tax liability on any funds received without legitimate documentation and/or proof of occurrence.

Summary Financial literacy is a requirement for functioning effectively in modern society with trends in retirement income policies, work patterns and demography suggesting its importance can only increase in the years ahead.

For example, Steven Ciobo MP, Parliamentary Secretary to the Treasurer, comments in the Forward to the Australian Securities and Investments Commission’s (ASIC’s) National Financial Literacy Strategy 2014-17, “Being able to confidently navigate the financial landscape and make good decisions about money are core life skills every Australian needs.

Improved financial literacy can benefit anyone, regardless of age or income. Being able to make the most of your money, manage financial risks and avoid financial pitfalls can have a positive impact on the financial wellbeing of individuals, families and communities.”

Similarly, at its 2010 Toronto Summit, the G20 emphasised the importance of financial literacy and financial capability in supporting financial inclusion, thereby enhancing community wellbeing.

2.2.3 Manage Expenditure

10 of 14

Version 6.2 June 2025

Supporting Documents Policies 1.1 Person-Centred Supports 1.4 Independence and Informed Choice 2.2 Risk Management 4.2 Client Money and Property

Forms Motor Vehicle Driver Agreement Short-Term Accommodation / Respite Expenditure Record Payment Claim Form – Reimbursement Xero Accounting Software

Information Human Services Quality Framework October 2021 Version 8 NDIS Practice Standards November 2021 Version 4 NDIS Short Term Accommodation or Respite Operational Guideline

NGO Training Recording Expenditure

Legislation Child Protection Reform and other Legislation Act 2022 (QLD) Disability Services and Inclusion Act 2023 (Cwth) Disability Services Act 2006 (QLD) Human Rights Act 2019 (QLD) National Disability Insurance Scheme Act 2013 (Cwth) NDIS (Provider Registration and Practice Standards) Amendment Rules 2021 Trust Accounts Act 1973 (QLD)

2.2.3 Manage Expenditure

11 of 14

Version 6.2 June 2025

NDIS Practice Standards and Quality Indicators BigDog Support Services Pty Ltd (BigDog) is a registered NDIS provider and is required to apply the scheme’s practice standard and quality indicators.

The standards have been developed to create an important benchmark to assess provider performance and ensure that high quality and safe supports and services are provided to NDIS participants.

The four core modules are: 1.0 Rights and Responsibilities; 2.0 Governance and Operational Management; 3.0 The Provision of Supports; and 4.0 The Support Provision Environment.

The supplementary modules cover: 5.0 Specialist Support 5.1 High intensity daily personal activities.

5.3 Implementing behaviour support plans.

2.2 Risk Management Risks to participants, workers and the provider are identified and managed.

2.2.3 Support delivery is linked to a risk management system which includes financial management.

4.2 Participant Money and Property Participant money and property is secure, and each participant uses their own money and property as they determine.

4.2.1 Where the provider has access to a participant’s money or other property, processes to ensure that it is managed, protected and accounted for are developed, applied, reviewed and communicated. Participants’ money or other property is only used with the consent of the participant and for the purposes intended by the participant.

4.2.2 If required, each participant is supported to access and spend their own money as the participant determines.

2.2.3 Manage Expenditure

12 of 14

Version 6.2 June 2025

Human Services Quality Standards The Human Services Quality Standards set a benchmark for the quality of service provision.

Each Standard is supported by a set of performance indicators which outline what an organisation is required to demonstrate to meet that standard.

1 Governance and Management Sound governance and management systems that maximise outcomes for stakeholders.

1.1 BigDog has accountable and transparent governance arrangements that ensure compliance with relevant legislation, regulations and contractual arrangements.

1.4 BigDog management systems are clearly defined, documented and monitored and (where appropriate) communicated including finance, assets and risk.

Delegation of Authority Name

Position

Details

Courtney Carroll

Director

Authorise review and implementation

Ann Paull

Company Secretary

Manage Expenditure

Peter McGrath

Operations Manager

Ensure information dissemination

Monique Paull

HR Lawyer

Ensure compliance by workers

2.2.3 Manage Expenditure

13 of 14

Version 6.2 June 2025

Version Details This policy will be reviewed every twelve (12) months unless circumstances deem it necessary to review earlier. The review process will involve an analysis of the usefulness of the policy and to note any changes which are required to improve the policy.

If minor changes are made in wording or to clarify the intent, the version number will indicate this by adding a ‘point’ i.e. Version 1.0 indicates the original version and 1.1 with the first round of minor changes made. A significant change or intent of the policy will be indicated by a whole new number i.e. Version 2.0.

The following rules also apply in interpreting this policy: • Headings are for convenience only and do not affect interpretation.

• A singular word includes the plural and vice versa.

• A word that suggests one gender includes the other genders.

Date

V

May 2021

5.0 New Policy

July 2021

5.1 BP Plus Card and Motor Vehicle Driver Agreement included

January 2022

5.2 Updated officers and training modules NDIS Practice Standards November 2021 Version 4

January 2023

6.0 Included Human Services Quality Standards and Child Protection Act and the term “Participant” is returned to “Client” to allow for policies to cover NDIS and Child Safety.

January 2024

6.1 Disability Services Act 1986 replaced with Disability Services and Inclusion Act 2023 and policy review process included.

June 2025

6.2 Scottvale Health Club included in policy Steven Paull has retired, responsible officers updated

2.2.3 Manage Expenditure

Details

14 of 14

Version 6.2 June 2025