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Travel Expenditure

The poari matua ensures that any kura travel expenditure is clearly linked to the business of the kura and does not provide unreasonable personal benefit to a particular individual or group. Before approving travel expenditure, the poari matua or their delegate considers if the cost of proposed travel is reasonable and justified by the expected benefits to the kura. The tumuaki is delegated by the poari matua to manage and monitor processes for travel expenditure.

Approval

Kaimahi should seek approval from the poari matua or tumuaki in writing, detailing the purpose of the trip, benefits to the kura, and expected budget. Domestic travel, including transport and accommodation, is authorised on a one-up basis (e.g. the tumuaki approves travel for kaimahi, and the poari matua approves travel for the tumuaki). International travel is approved by the poari matua.

If expected travel costs are outside of the kura budget, the tumuaki seeks authorisation from the poari matua before giving approval.

Travel arrangements

Kaimahi should make transport and accommodation arrangements that are practical, cost effective, and within budget. Benefits relating to kura expenditure (e.g. loyalty scheme points) may only be used on behalf of the kura and should not provide unreasonable personal benefit to individuals.

Transport

When organising transport for kura-related travel, kaimahi must:

• plan a route that is as direct as possible (within budget limitations), without unnecessary stops
• travel in economy class when flying, unless there are exceptional circumstances that have been approved by the poari matua
• keep receipts for transport expenses where the amount is not known in advance (e.g. taxis)
• choose good but not superior rental cars that are appropriate to the nature of travel
• seek approval before using private vehicles for kura-related transport.

If kaimahi use of private vehicles for kura business is required, this is approved on a one-up basis. Reimbursement is at the rate specified in the relevant employment agreement, or the current Inland Revenue rate if applicable. See Vehicle expenses (Inland Revenue).

If transport fines (e.g parking or traffic offences) are incurred while on kura business, the driver is responsible for the cost of the fine and this will not be reimbursed by the kura.

Accommodation

• Kaimahi must seek approval before arranging private accommodation, particularly to confirm the cost of any reimbursement or koha for their hosts.
• Costs for accommodation and any intended reimbursement or koha must be confirmed before travel commences.

For information about koha, see Gifts.

Meals

We confirm any meal allowances with kaimahi before kura-related travel. If it is reasonable to reimburse kaimahi for meals, the poari matua is guided by employment agreement rates of reimbursement, or otherwise sets a reasonable and appropriate limit for meal-related reimbursement.

Reimbursement

The poari matua or their delegate will reimburse actual and reasonable kura-related travel expenses (for both domestic and international trips). These expenses should have been pre-approved as part of expected travel plans. The poari matua or their delegate has discretion to reimburse unforeseen expenses if the kaimahi can justify that the expense was required to complete kura-related business. Reimbursement claims must be supported by appropriate documentation (e.g. receipts, or GST receipts/tax invoices).

If Paparoa Street School kaimahi are required to travel on kura-related business, the poari matua aims to prevent personal financial burden to kaimahi. Personal expenditure (e.g. mini bar, personal phone calls) must be met by the kaimahi and will not be reimbursed by the kura. The kura does not cover travel expenses of travelling companions (e.g. spouses). If a kaimahi travels with a non-kura companion, the kura reviews expenses to ensure additional expenses are not reimbursed.

Overseas travel

The approval, arrangement, and reimbursement conditions above also apply to overseas travel. The poari matua takes extra care when considering whether costs associated with overseas travel are reasonable and justified.

Kaimahi should apply to the poari matua for any overseas travel in writing. This application may first be presented to the tumuaki for approval. Travel applications should include the purpose of the trip and an estimate of trip costs, including appropriate travel insurance. Before approving overseas travel, the poari matua considers:

• whether there is reasonable justification for the expense
• how the expense would support the kura and its ākonga
• if there are more cost-effective approaches that would achieve a similar purpose to overseas travel.

The poari matua minutes their consideration and whether they have approved the application. The poari matua also decides if it is appropriate to approve fundraising for overseas trips. If funds are raised towards an overseas trip (or other specific purpose), and the funds are not needed, these must be returned to those that contributed to fundraising.

The kura discloses overseas travel (including for professional development purposes) as required in our annual financial statements.

Overseas travel involving ākonga

In deciding whether to approve overseas travel involving ākonga, the poari matua considers factors including:

• curriculum and ākonga achievement
• kura budget constraints
• competing priorities
• the potential financial burden to parents and whānau,

To ensure the poari matua has received the necessary information to be able to make an informed decision about approving overseas travel, we may follow the Ministry of Education's Decision guide for funding student overseas travel. See Appendix C of the Financial Information for Schools Handbook (Ministry of Education).

Resources

• Inland Revenue | Te Tari Taake: Vehicle expenses

Release history: Term 3 2025, Term 4 2023, Term 2 2021

Topic Number: 5499	Last Modified Date: 02/10/2025 13:35:21
Topic Version: 1	Published Date: 30/01/2026