The Nigerian Bar Association (NBA) Travel Retirement Policy is applicable to the Macarthur Foundation Project and other NBA related travels and it is aimed at instilling accounting and retirement discipline as well as transparency in NBA-related travel expenses. The policy also seeks to ensure that funds collected from the association are utilized for the purpose it was disbursed in line with the transparent accounting policy that is being entrenched in the NBA administration. It also bears emphasizing in specific regard to the MacArthur Foundation ACJA project that the NBA has an obligation to properly account to the Foundation for all expenses incurred with receipts therefor.
This policy covers NBA’s travels and meeting expenses as it relates to the MacArthur Foundation project and for other purposes as well as reimbursements including travel costs, accounting for travel costs, and entertainment during travels.
Policy
General
It is the policy of NBA to release funds in form of advance for all its activities. In situations where advances are obtained, members of staff while traveling on official business must exercise sound judgment in incurring expenses as all advances will be accounted for. Travel requests must be in writing, approved by the President through the General Secretary’s recommendation, and shall state the following:
- Purpose of travel;
- Travel destination;
- Travel accommodations;
- Mode of Transportation; and
- Travel dates and duration.
The Internal Auditor (or in his absence, the Accountant) shall review requests for advance and ensure that there is sufficient cash to accommodate the expense. Alcohol or tobacco expenses do not qualify as expense for advances or retirements. NBA’s funds shall not be used for such expenses.
Travel Cost: Transportation
Transportation shall be by air, train, bus, taxi, or use of rental or personal vehicle. Adherence to safety measures is paramount and always required.
Carpooling is encouraged for members of staff traveling to the same location. The shortest and most direct routes are encouraged for economy and efficiency. Timely planning and booking of rides and air travels is encouraged to obtain the lowest priced airfares.
Use of the Association or personal vehicles is acceptable when it is evident that transportation via other means is not practical or when it is less expensive. Reimbursement to the owner of the personal vehicle will be at the current cost per mile rate approved by the National Executive Committee or the President personally or through the General Secretary.
Travel Cost: Accommodation and Meals
The policy allows verifiable payment for a single room for as many nights as necessary while carrying out official duties. Accommodation and per diem threshold shall be established and reviewed by the Head of Administration and Finance from time to time and shall be duly approved by the President through recommendation from the General Secretary. This implies that where payments seem ambiguous or outside the expected threshold, the approver or internal/external audit can verify such claims. Accommodations should be economical but practical.
NBA shall not reimburse any staff for fines for traffic violations or private auto repair, alcohol purchases, entertainment, or club fees.
Accounting for Travel Expenses
The staff incurring travel cost shall ensure that the President pre-approves the expense. Once travel is completed, he or she is responsible for submitting receipts or other documentation for all monies received and other reimbursable costs (if any).
All staff of the NBA (and National Officers who may have to travel in respect of MacArthur Foundation Project) shall prepare Travel Expense Reports documenting the travel costs including the amount, place, and purpose of the business travel. The staff and the relevant National Officers shall submit the report no later than seven (7) days after incurring the expense. The accountant shall review these documents for adherence to approved limits.
Supporting Documents
The NBA requires that receipts must be submitted for all monies received and spent. Supporting documents should provide evidence of the amount paid for the goods bought or services paid for.
A photocopy or typed receipt shall not be acceptable as supporting document.
Below is a list of acceptable supporting documents for each category of expenditure:
| S/No | Expenditure | Acceptable Supporting Documents |
| 1. | Accommodation Hotel | Invoice/Receipt |
| 2. | Air Transportation | 1. Airline Ticket
2. Boarding Pass 3. Proof of payment made to the airline or booking agency (This must tally with the flight details) |
| 3. | Local Transportation | 1. Uber, Taxify and other Taxi receipt (Where Applicable) 2. Bus ticket |
| 4. | Other forms of purchase/payment | Receipt of purchase/evidence of payment. |
Reimbursement for Travel Expense
In circumstances that an NBA Staff or National Officer is not advanced with funds for any preapproved travel, he/she may undertake the trip with his personal funds based on and in conformance to the provisions of this Policy provided that he shall retire the travel expense in the manner stipulated in this Policy and be reimbursed with such costs and expenses within 7 (seven) days of such retirement in the event that the travel advance was not paid to him/her before the said period.
Violation of Travel Policy
All NBA staff and National Officers who may have to travel in respect of MacArthur Foundation Project assignments are expected to comply with this travel policy. Violation of this policy will result to disciplinary actions against the staff. National Officers should please set the example in compliance for the staff.
The NBA will recoup all un-retired advance from the financial entitlement of defaulting persons.
