FINANCE AND ACCOUNTS PROCEDURES MANUAL

March 2005

Bath Spa University College Finance and Accounts Procedures Manual September 2004

Index page ii

Finance and Accounts Procedures Manual Index

1 INTRODUCTION........................................................................1

1.1 STATUS OF THE FINANCIAL PROCEDURES MANUAL...................11.2 SCOPE & CONTENT................................................................11.3 BUDGETARY RESPONSIBILITY..................................................11.4 FINANCE OFFICE STRUCTURE AND STAFFING...........................11.5 BUDGET HOLDER LIAISON.......................................................1

2 DATA PROTECTION..................................................................1

2.1 THE DATA PROTECTION ACT..................................................12.2 DATA PROTECTION PRINCIPLES...............................................12.3 DATA SECURITY.....................................................................12.4 DATA CONTROLLERS..............................................................22.5 DATA PROCESSING................................................................22.6 COMPLIANCE.........................................................................2

3 VAT.............................................................................................2

3.1 GENERAL..............................................................................23.2 CALCULATION AND EXPLANATION OF TERMS OF VAT...............23.3 VAT AND THE UNIVERSITY COLLEGE......................................23.4 BUYING DEPARTMENTS AND VAT ON PURCHASES....................23.5 VAT ON IMPORTS OF GOODS AND SERVICES...........................23.6 SELLING DEPARTMENTS AND VAT ON SALES...........................33.7 DETAIL REQUIRED FOR TRANSFER TO ACCOUNTS SYSTEM........3

4 USE OF UNIVERSITY COLLEGE EQUIPMENT........................3

4.1 IT EQUIPMENT.......................................................................34.2 TELEPHONES.........................................................................3

5 BUDGET HOLDER GUIDE TO DOCUMENT RETENTION........3

5.1 SEE TABLE REPRODUCED AT APPENDIX B ..............................3

6 BUDGET HOLDER GUIDE TO PURCHASES...........................3

6.1 CENTRAL PURCHASING - THE BUYERS GUIDE..........................36.2 PURCHASING SUPPLIES THROUGH THE UNIVERSITY COLLEGE SHOPS 36.3 PURCHASES BY A DEPARTMENT OTHER THAN THROUGH THE UNIVERSITY COLLEGE SHOPS 36.4 RAISING AN ORDER – ONLINE THROUGH THE DREAM ACCOUNTING SOFTWARE 36.5 RAISING AN ORDER USING A PAPER ORDER FORM....................46.6 MARKET TESTING PROCEDURES.............................................46.7 RECEIPT OF GOODS – ONLINE................................................56.8 RECEIPT OF GOODS USING A PAPER BASED ORDER FORM........56.9 PART DELIVERIES ON-LINE......................................................56.10 PART DELIVERIES USING A PAPER BASED ORDER FORM..........56.11 RECEIPT OF INVOICE ON-LINE...............................................66.12 RECEIPT OF INVOICE USING A PAPER BASED ORDER FORM.....66.13 CANCELLING AN ORDER ON-LINE...........................................66.14 CANCELLING AN ORDER.......................................................66.15 UTILITY INVOICES - PROCESS FOR AUTHORISATION................66.16 PROCESSING INVOICES FOR WHICH NO ORDER HAS BEEN RAISED 66.17 LEASING AGREEMENTS.........................................................66.18 INTERNAL PURCHASE ORDERS..............................................66.19 PAYMENT AUTHORISATION FORMS (EX REQUEST FOR PAYMENT FORM) 7

7 BUDGET HOLDER GUIDE TO THE CONSTRUCTION INDUSTRY SCHEME 7

7.1 OPERATION OF THE SCHEME..................................................7

8 BUDGET HOLDER GUIDE TO PAYMENTS..............................7

8.1 PAYMENT METHODS AND TIMES..............................................78.2 PETTY CASH..........................................................................78.3 UNIVERSITY COLLEGE CREDIT CARDS.....................................8

9 BUDGET HOLDER GUIDE TO FEE IMPLICATIONS OF STUDENT WITHDRAWAL 8

9.1 FINANCIAL IMPLICATIONS TO THE STUDENT..............................89.2 TUITION FEE REFUND.............................................................89.3 STUDIO FEE REFUND..............................................................89.4 FINANCIAL IMPLICATION TO STUDENT SPONSORS.....................8

10 BUDGET HOLDER GUIDE TO SUNDRY SALES....................8

10.1 SUNDRY INCOME.................................................................8

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10.2 CASH SALES........................................................................810.3 CREDIT SALES.....................................................................810.4 CREDIT CONTROL................................................................910.5 DEPARTMENTAL ACCOUNTS..................................................9

11 BUDGET HOLDER GUIDE TO RECEIPTS..............................9

11.1 INCOME COLLECTION............................................................911.2 RECEIPT OF INCOME............................................................911.3 SECURITY OF CASH HELD.....................................................911.4 BANKING INCOME.................................................................911.5 COMPLETED RECEIPT BOOKS................................................911.6 USE OF NON-UNIVERSITY COLLEGE BANK ACCOUNTS............911.7 ELECTRONIC TILLS...............................................................9

12 BUDGET HOLDER GUIDE TO FIXED ASSETS......................9

12.1 RECORDING OF FIXED ASSETS..............................................912.2 PURCHASE OF ASSETS / EQUIPMENT...................................1012.3 PURCHASE OF CAPITAL FUNDED EQUIPMENT & MINOR WORKS1012.4 DISPOSAL OF EQUIPMENT...................................................1012.5 EXISTENCE OF EQUIPMENT.................................................1012.6 SECURITY OF EQUIPMENT...................................................1012.7 EQUIPMENT LOANS............................................................10

13 BUDGET HOLDER GUIDE TO INSURANCE........................11

13.1 COVER..............................................................................1113.2 COMPUTERS......................................................................1113.3 MOTOR TRAVEL.................................................................1113.4 OVERSEAS TRAVEL............................................................1113.5 PROFESSIONAL INDEMNITY.................................................1113.6 CLAIMS PROCEDURE..........................................................11

14 BUDGET HOLDER GUIDE TO PART TIME LECTURER PAYMENTS 11

14.1 PART TIME LECTURERS......................................................1114.2 INLAND REVENUE..............................................................12

15 BUDGET HOLDER GUIDE TO LIQUID OFFICE – PART TIME LECTURER CONTRACTS AND CLAIMS 12

15.1 OVERVIEW........................................................................1215.2 PART TIME LECTURER CONTRACTS.....................................1215.3 PART TIME LECTURER CLAIMS.............................................12

16 BUDGET HOLDER GUIDE TO LIQUID OFFICE – CASUAL WORKER AGREEMENTS AND CLAIMS 12

16.1 OVERVIEW........................................................................1216.2 CASUAL WORKER AGREEMENTS..........................................1216.3 CASUAL WORKER CLAIMS...................................................1316.4 SPECIALIST VISITING LECTURERS CLAIM FORM.....................1316.5 EXTERNAL EXAMINER CLAIM FORM......................................1316.6 FULL TIME EMPLOYEES CLAIM FORM....................................13

17 BUDGET HOLDER GUIDE TO EXPENSES..........................13

17.1 EXPENSE CLAIMS...............................................................1317.2 STAFF TRAVEL AND SUBSISTENCE EXPENSES CLAIM FORM. . .1317.3 RAIL WARRANTS................................................................1317.4 SUBSISTENCE CLAIMS........................................................1417.5 ABS FORM.......................................................................1417.6 SCHOOL EXPERIENCE EXPENSES CLAIM FORM.....................14

18 BUDGET HOLDER GUIDE TO TRANSPORT AND PROJECTS OFFICER 14

18.1 RESPONSIBILITIES..............................................................1418.2 SCHOOL EXPERIENCE - PRINCIPLES....................................1418.3 SCHOOL EXPERIENCE - ENTITLEMENT TO EXPENSES............1418.4 SCHOOL EXPERIENCE - ARRANGEMENTS.............................1418.5 SCHOOL EXPERIENCE - PRIVATE CARS................................1418.6 SCHOOL EXPERIENCE - TAXIS.............................................1518.7 SCHOOL EXPERIENCE - COACH TRANSPORT.........................1518.8 SCHOOL EXPERIENCE - EXPENSES CLAIMS..........................1518.9 EDUCATIONAL VISITS - REQUESTS FOR TRANSPORT.............1518.10 INTER-SITE TRANSPORT....................................................1518.11 ORDERING.......................................................................1518.12 INVOICES.........................................................................16

19 BUDGET HOLDER GUIDE TO RESEARCH AND CONSULTANCY PROJECTS 16

19.1 RESEARCH OVERVIEW........................................................1619.2 RESEARCH BUDGET ALLOCATIONS......................................1619.3 NEW PROJECTS OVERVIEW................................................16

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19.4 PURCHASING.....................................................................1619.5 EXPENSES.........................................................................1619.6 FEE PAYMENTS..................................................................1719.7 INFORMATION ON EXPENDITURE..........................................17

20 BUDGET HOLDER GUIDE TO DEPARTMENTAL MANAGEMENT ACCOUNTS 17

20.1 MONTH END PROCEDURE...................................................1720.2 MONTH END FINANCE REPORTS..........................................17

21 BUDGET HOLDER GUIDE TO INCOME GENERATING ACTIVITIES 17

21.1 CORE AND ESTABLISHED ACTIVITIES....................................1721.2 NON-CORE ACTIVITIES........................................................1821.3 APPROVAL OF BUDGETS.....................................................1821.4 ADDITIONAL PAYMENTS TO EMPLOYEES INVOLVED IN NON-CORE ACTIVITIES 1821.5 PAYMENTS TO SUPPLIERS FOR WORK ON NON-CORE ACTIVITIES 1821.6 RELATED PARTY TRANSACTIONS.........................................1821.7 PRICES CHARGED BY NON-CORE ACTIVITIES........................1821.8 INTERNAL RECHARGES.......................................................1821.9 USE OF COLLEGE PREMISES FOR NON-CORE ACTIVITIES......1821.10 DEVELOPMENT OF SUMMER SCHOOLS...............................19

22 BUDGET HOLDER GUIDE TO STUDENT SERVICES FUND ADMINISTRATION 19

22.1 FUNDS ADMINISTERED BY THE WELFARE DEPARTMENT........1922.2 FUNDING COUNCIL FUNDS ADMINISTERED BY THE STUDENT SERVICES ACCOUNTANT 2022.3 UNIVERSITY COLLEGE FUNDS ADMINISTERED BY THE STUDENT SERVICES ACCOUNTANT 20

23 FINANCE CONSTRUCTION INDUSTRY SCHEME INSTRUCTIONS 20

23.1 OPERATION OF THE SCHEME..............................................20

24 FINANCE PURCHASES INSTRUCTION...............................20

24.1 PURCHASE ORDER FORMS..................................................2024.2 RECEIPT OF ORDERS - PAPER.............................................2024.3 TREATMENT OF UTILITY INVOICES.......................................2124.4 ENTRY OF COMMITMENT.....................................................2124.5 CANCELLATION OF ORDER..................................................2124.6 CREATION OF NEW SUPPLIER.............................................2124.7 RECEIPT OF PURCHASE INVOICE FROM SUPPLIER.................2124.8 RECEIPT OF PURCHASE INVOICE FROM BUDGET HOLDER......2124.9 RECEIPT OF PURCHASE INVOICE FOR WHICH THERE IS NO COMMITMENT 2124.10 INVOICE ENTRY ROUTINES................................................2124.11 AUTHORISATION OF INVOICES...........................................2124.12 RECEIPT OF STATEMENTS................................................2224.13 ORDERS CLOSED PRIOR TO COMPLETION..........................2224.14 MONTH END PROCEDURE.................................................22

25 FINANCE PAYMENTS INSTRUCTION..................................22

25.1 PRINCIPLES.......................................................................2225.2 PAYMENT METHODS AND TIMES..........................................2225.3 BACS PAYMENTS..............................................................2225.4 CHEQUES..........................................................................2225.5 PAYLIST CREATION.............................................................2225.6 MANUAL CHEQUES.............................................................2225.7 PAYMENTS NOT SUPPORTED BY INVOICE.............................23

26 FINANCE PETTY CASH INSTRUCTIONS.............................23

26.1 VALUE OF PETTY CASH CLAIMS...........................................2326.2 ADMINISTERING PETTY CASH CLAIMS...................................23

27 FINANCE SALES LEDGER INSTRUCTIONS........................23

27.1 SUNDRY SALES..................................................................2327.2 CASH SALES......................................................................2327.3 BILLING PROCEDURE..........................................................2327.4 CREATION OF NEW CUSTOMER...........................................2327.5 RECEIPT OF CASH..............................................................23

28 FINANCE FEE INSTRUCTIONS............................................23

28.1 SLC ELECTRONIC TUITION FEE REPORTS............................2328.2 SITS FINANCE MODULE.....................................................2428.3 TUITION FEES ENTERED DIRECT INTO DREAM......................2428.4 TUITION FEE BILLING..........................................................2428.5 STUDIO FEES.....................................................................2428.6 ACCOMMODATION FEES......................................................2428.7 MISCELLANEOUS FEES.......................................................24

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29 FINANCE CREDIT CONTROL INSTRUCTIONS....................24

29.1 DEBT COLLECTION.............................................................2429.2 SUNDRY SALES..................................................................2429.3 STUDENT DEBTS...............................................................2529.4 SPONSOR DEBTS...............................................................2529.5 INSERVICE DEBTS..............................................................2529.6 WRITE OFF OF BAD DEBTS..................................................25

30 FINANCE RECEIPT INSTRUCTIONS....................................25

30.1 RECEIPT OF INCOME..........................................................2530.2 INCOME RECEIVED BY POST................................................2530.3 INCOME FROM CREDIT CARDS.............................................2630.4 ENTRY OF INCOME ONTO FINANCE SYSTEM.........................2630.5 SECURITY OF CASH HELD...................................................2630.6 BANKING PROCEDURE........................................................2630.7 BANKING PREPARATION......................................................2630.8 BANK RECONCILIATION.......................................................26

31 FINANCE FIXED ASSET INSTRUCTIONS............................26

31.1 IDENTIFICATION OF FIXED ASSET PURCHASES......................2631.2 FIXED ASSET REGISTER MAINTENANCE................................2631.3 FIXED ASSET LABELS.........................................................2731.4 DISPOSAL OF FIXED ASSETS...............................................2731.5 VERIFICATION OF EXISTENCE OF FIXED ASSETS...................27

32 FINANCE INSURANCE INSTRUCTIONS..............................27

32.1 COVER..............................................................................2732.2 CLAIMS PROCEDURE..........................................................2732.3 CLAIM FORMS....................................................................2732.4 LIABILITY CLAIMS...............................................................2732.5 EQUIPMENT LOSSES...........................................................27

33 FINANCE PAYROLL INSTRUCTIONS..................................28

33.1 PAYROLL PROCEDURES MANUAL.........................................28

34 FINANCE PART TIME LECTURER INSTRUCTIONS............28

34.1 INLAND REVENUE..............................................................2834.2 EMPLOYMENT CONTRACTS.................................................2834.3 PART TIME LECTURERS CLAIM FORM...................................2834.4 PAYROLL DEPARTMENT......................................................2834.5 SPECIALIST VISITING LECTURERS CLAIM FORM.....................2834.6 FULL TIME EMPLOYEES CLAIM FORM....................................28

35 FINANCE EXPENSES INSTRUCTIONS................................28

35.1 EXPENSE CLAIMS...............................................................2835.2 STAFF TRAVEL AND EXPENSES CLAIM FORM........................2835.3 SCHOOL EXPERIENCE EXPENSES CLAIM FORM.....................2835.4 INTERVIEW EXPENSES........................................................2835.5 TEMPORARY EMPLOYMENT CLAIMS.....................................28

36 FINANCE TRANSPORT INSTRUCTIONS.............................28

36.1 SCHOOL EXPERIENCE - STUDENT EXPENSE CLAIMS..............2836.2 TRANSPORT ORDERS.........................................................29

37 FINANCE STUDENT SERVICES FUND INSTRUCTIONS.....29

37.1 FUNDS ADMINISTERED BY THE STUDENT SERVICES ACCOUNTANT 29

Appendix A DEPARTMENTS WHERE INPUT VAT IS RECOVERABLE 30

Appendix B GUIDELINES FOR RECOMMENDED MINIMUM PERIOD FOR RETENTION OF PERSONAL DATA, BASED ON THE RECOMMENDATIONS OF UNIVERSITIES UK..........................31

Appendix C TOP LEVEL DEPARTMENTAL BUDGET HOLDERS 32

Appendix D BUDGET HOLDER LIAISON RESPONSIBILITY...32

Appendix E DIRECTORATE AS AT March 2005.......................33

Appendix F SENIOR MANAGEMENT TEAM (SMT) AS AT March 2005 33

Appendix G FINANCE DEPARTMENT STRUCTURE CHArt....34

Bath Spa University College Finance and Accounts Procedures Manual September 2004

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1 INTRODUCTION

1.1 Status of the financial procedures manual

1.1.1 This manual is issued under the requirements of Financial Regulations (section 1.4) and is binding on all staff.

1.1.2 Interpretation of these Financial and Accounts Procedures shall be the responsibility of the Head of Finance and Commercial Activities.

1.2 Scope & content

1.2.1 This manual describes the Finance and administrative systems and procedures that have been implemented to ensure tight financial & budgetary control.

1.2.2 The manual comprises a table of contents and detailed Finance systems / procedures. Examples of documents and forms currently in use by Finance can be found on the Finance web pages at: http://www.bathspa.ac.uk/departments/Finance/forms/.

1.3 Budgetary responsibility

1.3.1 The Head of Finance and Commercial Activities (hereafter referred to as the Head of Finance) is responsible for maintaining a system of budgetary control that incorporates control of expenditure, and achievement of planned levels of income generation.

1.3.2 The annual University College budget (covering income & expenditure) is prepared by the Head of Finance and, with the recommendation of the Director is submitted to Governors for approval.

1.3.3 The approved budget is allocated to top-level departmental budget holders, shown hereinafter as BUDGET HOLDERS (block capitals). A full list is provided in Appendix C .

1.3.4 The BUDGET HOLDERS may delegate some of their duties in respect of their financial responsibilities but they remain accountable for all aspects of departmental budgetary control. The terms "budget holder" (normal) or “authorised signatory" will be used in this manual to include BUDGET HOLDERS and their departmental staff to whom budgetary duties have been delegated.

1.3.5 Finance will record all transactions entered into on behalf of BUDGET HOLDERS and will summarise the transactions in the form of departmental management accounts (see section 20 ).

1.3.6 In discharging their budgetary responsibilities, BUDGET HOLDERS must take account of department transactions, whether or not reflected in the figures produced by Finance. It is therefore very important that Finance is informed of any errors or omissions in the management accounts, and that all financial documentation is passed to Finance at the earliest opportunity.

1.4 Finance office structure and staffing

1.4.1 The Finance Income section is on the ground floor of West Wing, Main House on the Newton Park site - room MH G10. This office has a counter service for receipt of income from staff, students and external personnel but the main function of this office is to process the financial transactions associated with University College income. The Finance Purchases section is located in MH B01 in this office all matters relating to non-cash University College expenditure (other than Payroll) is processed.

1.4.2 There is also a small Finance office adjacent to Reception at Sion Hill. This office is open only during term time and has a counter service. Detailed budgetary enquiries may have to be addressed by Finance staff at Newton Park.

1.4.3 The Payroll department can be found in MH G07.

1.4.4 A Finance department structure chart can be found in Appendix G .

1.5 Budget holder liaison

1.5.1 Budget holders will be advised by a member of the Finance Management Group – See list at Appendix D .

2 DATA PROTECTION

2.1 The Data Protection Act

2.1.1 The Data Protection Act applies to 'personal data' that is, data about identifiable living individuals whether held in an electronic database, paper file, image or index.

2.1.2 The Data Protection Act covers information which is recorded as part of a 'relevant filing system', that is, a set of information in which the records are structured, either by reference to individuals or by reference to criteria relating to individuals, so that 'specific information relating to a particular individual is readily accessible'. The definition means a significant amount of manual data falls under the scope of the Data Protection Act.

2.2 Data protection principles

2.2.1 Anyone processing personal data must comply with the eight enforceable principles of good practice. They say that data must be: Fairly and lawfully processed Processed for limited purposes and not in any

manner incompatible with those purposes Adequate, relevant and not excessive Accurate Not kept for longer than is necessary Processed in line with the data subject's rights Secure Not transferred to countries without adequate

protection.

Failure to comply can be a criminal act.

2.2.2 The Data Protection Act allows individuals (Data Subjects) to find out what information is held about themselves on computer and some paper records. This is known as the right of subject access.

2.2.3 Subject access requests should be made to Prof David Timms, who is the University College Data Protection Officer. The request must be accompanied by the designated fee and must be complied with within 40 days.

2.3 Data security

2.3.1 Personal data covers both facts and opinions about the individual. It also includes information regarding the intentions of the data controller towards the individual.

2.3.2 Data controllers must take security measures to safeguard personal data. The Act requires that data controllers must take appropriate technical or organisational measures to prevent the unauthorised or unlawful processing, or disclosure, of data.

2.3.3 Personal data must be kept securely, used only for its intended purpose and not revealed to a third party, either intentionally or accidentally.

2.3.4 Security issues include: Securing papers in your possession and not allowing

an unauthorised person to read a paper on your desk

Securing data held on an electronic database including not allowing an unauthorised person to see data on your PC screen

Not passing personal data to a third party, even if they are related to the data subject without the express written permission of the data subject

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unless it is to comply with the stated purpose for which the data was collected, or to comply with a statutory request.

2.4 Data controllers

2.4.1 The University College data controllers are listed in the Computing Services web pages at http://www.bathspa.ac.uk/computing/itguidelines/default.htm#data owners.

2.5 Data processing

2.5.1 'Processing' is broadly defined and takes place when any operation or set of operations is carried out on personal data. The Act requires that personal data be processed "fairly and lawfully".

2.6 Compliance

2.6.1 Prof David Timms is the Data Protection Officer for Bath Spa University College and queries about data protection compliance should be directed to him.

3 VAT

3.1 General

3.1.1 VAT or Value Added Tax is a tax on consumer expenditure. It is collected on business transactions that involve the supply of goods or services.

3.1.2 As from 1st July 1998 VAT has been charged at three different rates: Zero rate - i.e. Nil Standard rate - 17.5% Fuel rate 5% (for all domestic supplies of fuel and

power).

3.1.3 VAT will affect spending departments when they are purchasing goods from an external supplier.

3.1.4 VAT will affect selling departments (e.g. catering, photocopy sales etc.) when they make a charge to a student, an external party, or privately to a member of staff.

3.2 Calculation and explanation of terms of VAT

3.2.1 The net amount is the total of a sales or purchase invoice before VAT has been added.

3.2.2 The gross amount is the total referred to in section 3.2.1 plus VAT at the appropriate rate.

3.2.3 The rates given in section 3.1.2 are applied to the net amount charged on an invoice as shown in this example:

Invoice Number 0001 Invoice Date XX/XX/20XXBath Spa University College

1 set of fluorescent marker pens 5.20

Net amount 5.20VAT @ 17.5% of net amount 0.91Total amount (gross amount) £ 6.11

3.2.4 In some cases, an invoice will show the gross amount, including VAT but will not give the actual VAT amount. Assuming the rate of VAT is 17.5%, to calculate the VAT, you need to take the gross amount and multiply by the fraction 7/47 (being 17.5/117.5 simplified). So, in the example given above, take £6.11 and multiply by 7/47 to give the VAT charged on the invoice.

3.3 VAT and the University College

3.3.1 Bath Spa University College has a number of different departments. Some departments are run commercially, selling goods and services to external customers. Any such supplies that attract VAT are known as taxable supplies.

3.3.2 Other University College departments may provide education or collect rents from residential accommodation let to students. Such departments make supplies on

which VAT is not payable. Such supplies are known as exempt supplies.

3.3.3 The University College is allowed to claim back, on behalf of the department, all the VAT on purchases that can be directly related to taxable supplies referred to in section 3.3.1 . A list of VAT recoverable department codes can be found in Appendix A . This gives examples of activities where VAT recovery would apply. In such cases the VAT element of any purchases will be centrally charged and the true cost of purchases to the department is the net price.

3.3.4 The University College cannot recover any VAT on purchases made by a department supplying only exempt services. In such cases the cost of purchases to the department will be the gross price.

3.3.5 There are special rules for the recovery of VAT on purchases that cannot be directly related to either type of supply. In such cases, a small percentage can be claimed back but the cost of purchases to the department will be charged at the gross price.

3.4 Buying departments and VAT on purchases

3.4.1 The budget holder should confirm with the supplier that the price quoted includes VAT and delivery to ensure that the correct level of commitment is shown in the accounts.

3.4.2 The budget holder should confirm that a supplier charging VAT has a VAT registration number. Budget holders should be aware of whether the VAT on the purchases could be claimed back as in section 3.3.3 .

3.4.3 It is important to consider the effect of VAT on costs when considering sales pricing policy. If the department is supplying exempt services as in section 3.3.4 , then the VAT cannot be recovered. In such cases, the department will have to set sales price levels to cover the cost of the irrecoverable VAT.

3.5 VAT on imports of goods and services

3.5.1 Supplies of imported goods are liable to import VAT when they are brought into the UK. Import VAT is a separate tax from VAT charged in the UK and is collected in a different manner. It is generally chargeable at the VAT rate that would be in force if the imported goods were sourced in the UK. In addition to import VAT goods may also be subject to customs duty and or excise duty when they are brought into the UK. These charges must be paid before the goods can clear customs; they are normally paid by shipping agents on behalf of the College. The shipping agent will then invoice the College for the various charges.

Imports of certain services (those specified in schedule 5 to the VAT act 1994) are also subject to VAT using a process known as the “reverse charge” where we effectively charge ourselves VAT and recover it as appropriate. Examples of schedule 5 services are software licences, subscriptions to electronic journals, research, consultancy services, legal services etc.

The “reverse charge” is necessary to avoid disadvantaging suppliers of the same goods and services in the UK who must charge VAT. The budget holder will bear the cost of the “reverse charge”, unless the department is eligible to recover VAT in full.

3.5.2 The VAT liability of services supplied from other EU countries depends on who is supplying the services and the nature of the services being supplied. If the supplier is not VAT registered then no VAT will be due on the supply. If the supplier is VAT registered then certain services are deemed to be supplied where performed, services such as hotel accommodation will be invoiced with local VAT which cannot be recovered in the UK. If we source services specified in schedule 5 to the VAT act 1994 (see above) from businesses in the EU, no VAT will be charged on the suppliers invoice if we provide the supplier with our VAT registration number. VAT will then be accounted in the UK by the College using the “reverse

charge” procedure explained above. This is a complicated area of VAT please contact the Deputy Head of Finance for further information.

3.6 Selling departments and VAT on sales

3.6.1 When a sales invoice is raised, if VAT is charged, this has to be collected from the customer and then paid to HM Customs and Excise by the University College. It is therefore important to provide Finance with the following information: An explanation of the goods and services supplied

by the University College Where the supply took place To whom the supply was made. This is especially

important if the supply was carried out in Europe where a European Community VAT number should be obtained from the customer as proof of the customer’s VAT status.

3.6.2 Please contact Finance for assistance in determining whether a supply is subject to VAT or not.

3.7 Detail required for transfer to accounts system

3.7.1 When preparing purchase orders or sales invoice request forms, it is important to include as much detail as possible.

3.7.2 The amount of VAT involved in the transaction should be clearly stated.

3.7.3 Your purchase orders and sales invoice request forms are recorded by Finance.

3.7.4 Where the amount of VAT is not shown, Finance has to determine whether VAT should be charged. In these cases, it is important that the description is appropriately detailed.

3.7.5 Finance department staff will be the final arbiter of the correct VAT treatment pertaining to any transaction. This is necessary to protect the University College from the harm that an understated VAT liability has the potential to cause.

4 USE OF UNIVERSITY COLLEGE EQUIPMENT

4.1 IT Equipment

4.1.1 The college does not prohibit the occasional use of its IT equipment for personal use, but it should be stressed that such use is at the discretion of the employee's line manager, and any such use must be outside of college working hours, (i.e. it is permissible to use the equipment before work begins and at lunchtimes, and after work). Such use may include use of internet and other windows office software, but is not to include use of college paper and consumable resources where such use incurs additional cost.

4.2 Telephones

4.2.1 The College does not allow use of telephones by staff for private calls. This follows the recommendation of auditors and the Inland Revenue as where such use is allowed by employers it is considered by the Inland Revenue to be a benefit in kind and therefore taxable.

5 BUDGET HOLDER GUIDE TO DOCUMENT RETENTION

5.1 See table reproduced at Appendix B .

6 BUDGET HOLDER GUIDE TO PURCHASES

6.1 Central purchasing - The Buyers Guide

6.1.1 The Purchasing Officer maintains a Buyers Guide to help to co-ordinate purchasing within the University College with the ultimate goal of making significant

savings in University College expenditure.

6.1.2 The Buyers Guide gives advice on good purchasing practice, explains the ordering process and offers a complete list of the stock items held in the University College shops. You are recommended to make use of the shops for all purchases of office stationery and computer consumables.

6.2 Purchasing supplies through the University College shops

6.2.1 Goods can be ordered from the University College shops by use of an appropriate shop card. The shop staff will negotiate with suppliers, raise orders and arrange delivery and arrange payment of suppliers. This represents a great saving in administration for individual departments.

6.2.2 The shop staff will contact the shop card owner when the goods are received to make arrangements for collection or delivery as appropriate.

6.2.3 Where arrangements have been made for goods to be delivered direct from suppliers to departments the receiving department must check the quantity and quality of all goods received and ensure that the goods received are in accordance with the original order specification. The person responsible for receiving the goods in the school or department should then sign the goods received note and pass this, or any invoice, to the shop staff to administer payment to the supplier.

6.2.4 The cost of the goods will be charged to the department through the appropriate shop card in the usual manner.

6.3 Purchases by a department other than through the University College shops

6.3.1 Budget holders may order goods by use of an external purchase order as outlined in section 6 below. However they may be required to justify such orders by proof that prices obtained were generally better than those charged by the shop.

6.3.2 Some goods and services are not formally ordered e.g. utilities, photocopier copy costs etc. Invoices arising from such sources do not require a covering order to be raised to approve payment, the use of an authorisation stamp is a more efficient and cost effective means of approving payment.

6.3.3 Use of the authorisation stamp should not be used to bypass the official order process for goods directly ordered from a supplier by telephone or on the internet. It is imperative that where goods are directly ordered that an official order form is used as an order both constitutes a contract with your supplier and creates a commitment in the Finance system.

6.3.4 Both manually generated and Dream generated orders are acceptable processes for directly ordering goods.

6.4 Raising an order – online through the Dream accounting software

6.4.1 Before issuing an order budget holders should ensure that the University College has a credit account with the chosen supplier. New credit accounts should only be opened with the agreement of the Operations Accountant.

6.4.2 The University College will normally deal only with suppliers whose credit terms allow payment by the end of the month following date of invoice. The University College’s preferred method of payment is by Bank Automated Clearing System (BACS).

6.4.3 To enter an order online, you need access to the Dream financial system.

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6.4.4 Departments entering orders on line should first search the supplier ledger to ensure that they select the correct supplier.

6.4.5 Where no supplier exists Finance Purchases section staff should be request to raise a new supplier account. Finance Purchases staff will need to know: The correct full name of the supplier The full ordering address The full address for payments (if known) Any payment terms and bank details (if known).

6.4.6 Order stationery for printing Dream generated orders which display the University College terms and conditions must be used when printing orders for external use. This stationery can be ordered by departments from the College shop.

6.4.7 Please refer to the detailed user manual and training notes issued with initial Dream training for instructions on how to generate an on-line order.

6.5 Raising an order using a paper order form

6.5.1 Where departments do not have access to Dream supplies and services may be purchased through the University College manual ordering system.

6.5.2 All procedures stated in sections 6.1 to 6.3 still apply.

6.5.3 Paper orders must be raised on an official 4-part BSUC order form or BSUC Ltd order form in the case of company orders. Budget holders and budget managers hold order pads. Replacement pads of order forms are held by Finance and must be signed for when collected.

6.5.4 Order forms must be completed in full; in particular the order must be coded, priced, and signed by the budget holder. The supplier's full address is especially important in the case of new suppliers as this information is used to establish the supplier record.

6.5.5 The four parts of the order form should be distributed as follows:

White copy SupplierYellow copy Finance – as soon as the order

is authorisedPink copy Budget holder fileGreen copy Budget holder to use as Goods

Received Note (GRN).

6.5.6 The yellow copy of the order should be sent to the Purchases section of Finance as soon as the goods have been ordered. This is to ensure that the order is input as committed expenditure against the budget, which allows budget holders and budget managers to assess how much budget remains available to be spent.

6.6 Market testing procedures

NB: ALL MARKET TESTING LIMITS INCLUDED IN THIS SECTION ARE INCLUSIVE OF VAT AND CARRIAGE

6.6.1 Requirement to obtain good value for money

6.6.1.1 Because University College spends public money we have a duty to ensure that we achieve good value for money when purchasing goods and services. Purchasers must be able to demonstrate that a choice of supplier for any given supply or service is based only on the accepted criteria of value for money, quality of service, a proven need for continuity of service or standardisation. To this end University College has market testing procedures which, when followed correctly, will both supply the necessary proof of market testing and protect the purchaser from any suggestion of improper practice.

6.6.1.2 Market testing procedures apply to all purchases where the total order value, inclusive of VAT and carriage costs, exceeds £10,000 except where the supplier has been granted preferred supplier status. The procedures detailed below are as described in the University College's Financial Regulations and as such are mandatory.

6.6.2 Preferred supplier status

6.6.2.1 Where any supplier is used for purchases in excess of £30,000 in any one year the individual responsible for the majority of the purchases must make an application for preferred supplier status. Where an individual purchase is greater than £10,000 and supply is limited to only one or two companies, thus making the quote / tender procedure impossible to follow, the ordering department must make an application for preferred supplier status. To standardise these applications an application for preferred supplier status form should be used supported by a case to justify the continued regular use of this supplier. Approval, where appropriate, is given by the Head of Finance.

6.6.2.2 Staff in the Finance department payments section will monitor use of suppliers to ensure that preferred supplier approval is sought where use in any one year exceeds £30,000 and may from time to time approach the budget holder making the most use of a supplier to make a case for preferred supplier status to justify continued use of the supplier. Payments section staff will also monitor the preferred suppliers register to ensure that approvals are up-to-date and appropriate. From time to time they will approach budget holders requesting that they renew their preferred supplier applications.

6.6.2.3 In the event that the service or value offered by an approved preferred supplier falls below an acceptable level the advice of the Operations Accountant should be sought with a view to withdrawing the preferred supplier status.

6.6.3 Market testing requirements for approved preferred suppliers are as follows:

Annual purchases in excess of £29,999 preferred supplier approval must be obtained

A single purchase in excess of 75,000 requires either market testing as detailed in below or where supply is limited such that market testing can not be achieved (e.g. sole suppliers or insufficient specialist suppliers available) preferred supplier approval plus three tenders. The tender procedure outlined in below must be followed.

6.6.4 Market testing limits for other than preferred suppliers

6.6.4.1 Market testing limits for other than Property Services department building contracts are as follows:

A single purchase ofUp to £9,999 No formal market testing

requiredBetween £10,000 and £29,999

Three written quotes

From £30,000 up to the EU Procurement level

At least three tenders subject to evidence of Head of Finance approval

Greater than EU procurement level

Three tenders plus invitation to tender in appropriate journals.

6.6.4.2 Market testing limits for Property Services department building contracts only are as follows:

A single purchase ofUp to £9,999 No formal market testing

requiredBetween £10,000 and £29,999

Two written quotes

Between £30,000 and £74,999

Three written quotes

Between £75,000 but less than the EU procurement level

Three tenders with evidence of advertising or rotational tendering on approved list

Greater than EU procurement level

Five tenders plus advertising in the EU journal.

NB these higher limits apply to Property Services department building purchases only. For all other purchases the limits in section 6.6.4.1 apply.

6.6.5 Quote and tender procedure

6.6.5.1 Where market-testing procedures require quotes, the purchaser must obtain a sufficient number of written quotes. The goods in these quotes must be for comparable supplies / services.

6.6.5.2 Expenditure expected to have exceed tendering limits requires a formal tender specification to be prepared and “invitation to tender” advertising in appropriate media. Details of the proposed expenditure should be discussed with the Assistant Director with responsibility for Estates who will organise the formal tendering procedure.

6.6.5.3 The principle is that the lowest quote or tender should be adopted. Where the budget holder wishes not to accept the lowest quote or tender, or where there has been a failure to obtain the appropriate number of quotes or tenders then the budget holder must provide a detailed explanation for this breach of Financial Regulations and obtain the written approval of the Head of Finance. The official waiver form should be used in these cases.

6.6.5.4 The financial regulation waiver should not be seen as an alternative to proper compliance with Financial Regulations. Use of a waiver form is an admission of failure to comply with financial regulations and Finance is required to report all such instances to the Board of Governors.

6.6.5.5 Orders requiring quotes or tenders should be passed to Finance accompanied by copies of the quotes or a schedule setting out the tenders in a comparable format to allow Finance Purchases section staff to assess whether the market testing requirements of financial regulations have been satisfied.

6.6.6 Tender opening

6.6.6.1 Tenders should be opened as soon as possible after the closing date and time. Financial Regulations require that tenders be opened by two officers, the

Assistant Director with responsibility for Estates and the Deputy Head of Finance, (or in his absence one of the following: Operations Accountant, Systems Accountant, Head of Finance).

6.6.6.2 Each tender should be signed and dated by each officer to witness the tender offer in such a way as to preclude any alterations or additions at a later date.

6.6.6.3 The Assistant Director with responsibility for estates will keep a record of tenders received showing amounts tendered. This record to be signed by both officers opening the tenders and any unused portion cancelled to remove the possibility of later additions.

6.6.6.4 The contract / agreement must normally be let to the lowest tenderer after taking into account all relevant costs relating to acquisition, servicing, quality, reliability, performance and disposal.

6.6.6.5 The reason for accepting any tender other than the lowest for the purchase of either goods or services must be recorded and held on a departmental file for a minimum period of two years or where the tender relates to a specific research grant for two years after the end of the research project. The tender offering the best value from this evaluation will then be regarded as the successful tender and the tenderer will be formally notified of this fact by the Assistant Director.

6.7 Receipt of goods – online

6.7.1 To log the receipt of goods online, you need access to the Dream financial system.

6.7.2 All deliveries of goods should be checked against the supplier's delivery note to ensure that the delivery is complete and against the original order to ensure that the goods are as ordered. If the delivery is correct then the order should be marked as received on-line to reflect this.

6.7.3 Please refer to the detailed user manual and training notes issued with initial Dream training.

6.8 Receipt of goods using a paper based order form

6.8.1 All deliveries of goods should be checked against the supplier's delivery note to ensure that the delivery is complete and against the green copy of the original order to ensure that the goods are as ordered. If the delivery is correct then the green copy order should be signed and dated to reflect this.

6.8.2 The green copy order should be forwarded to Finance. If when the invoice arrives in Finance the details match the order Finance will match the two and process the invoice for payment. If the invoice and order do not match Finance staff will forward the invoice with the green copy of the order to the budget holder or manager for approval of any additional cost or changes to order details.

6.9 Part deliveries on-line

6.9.1 To log the part receipt of goods online, you need access to the Dream financial system. Receipt of part deliveries on-line requires only that the procedure for receipt of goods be followed for only those items delivered.

6.10 Part deliveries using a paper based order form

6.10.1 In the case of part deliveries the green copy order should be marked to show which items have been received. The green copy of the order should then be photocopied and signed to indicate that the deliveries included on the invoice are authorised for payment. All green copies of the order and photocopies forwarded to Finance for payment of invoice must bear an original authorising signature.

6.10.2 The original green copy order should be retained until the order is completed and should accompany the last invoice or credit note to Finance. NB the green copy should only be forwarded when all known invoices or credit notes have been received and passed to Finance. The green copy should be attached to the last document.

6.10.3 If the green copy of the order form is mislaid or sent to Finance prematurely a photocopy of the pink copy of the order can be used as a substitute. A new order should not be raised in these circumstances because this would leave the item showing as outstanding against the original order, which will overstate the commitment against the budget and make budget management very difficult.

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6.11 Receipt of invoice on-line

6.11.1 Where invoices are received from the supplier in Finance, the goods have been marked as received and the amount matches or is less than the original order, Finance will process the invoice payment.

6.11.2 Where the department receives the invoice direct from the supplier, the invoice details should be checked against the order. Any differences, for example an invoice price in excess of the order price, must be authorised by the budget holder as follows:

6.11.2.1 Where there are no goods marked as received against the order, the order value can be increased.

6.11.2.2 If there are receipts logged against the order the Invoice must be stamped with the authorisation stamp, signed by an authorised signatory for the code as indicated on the stamp and forwarded to Finance Purchases section for processing.

6.12 Receipt of invoice using a paper based order form

6.12.1 Budget holders will receive supplier invoices directly from Finance. The invoice details should be checked against the order, and delivery details recorded on the green copy order. Any differences, for example an invoice price in excess of the order price, must be authorised by the budget holder on the green copy by amendment of the green copy and signature against the amendment. This ensures that no additional expenditure can be attributed to an account without the knowledge of an approved signatory to that account.

6.12.2 When the order has been satisfactorily completed and the invoice agreed the green copy order and the invoice should be forwarded to Finance. NB the green copy should only be forwarded when all known invoices or credit notes have been received and passed to Finance.

6.13 Cancelling an order on-line

6.13.1 An order cannot be cancelled on-line once it has a delivery attributed to it. Where a delivery has been entered against an order in error, please refer to the Systems Accountant.

6.13.2 To cancel an order online, you need access to the Dream financial system. Please refer to the detailed user manual and training notes issued with initial Dream training.

6.14 Cancelling an order

6.14.1 If the decision is taken to cancel an order the green and yellow copy orders should be clearly marked “cancelled" and returned to Finance the pink copy should be retained for the purchaser’s records.

6.14.2 In cases where the order has been sent to the supplier it is the responsibility of the ordering department to inform the supplier that the order has been cancelled. The purchaser should be aware that receipt of an order by a supplier constitutes a legally binding contract and may only be cancelled with the consent of the supplier.

6.15 Utility invoices - process for authorisation

6.15.1 On receipt of a utility invoice, the budget holder should check all the details as soon as possible. Utility invoices must normally be paid within 21 days of the date of invoice and any delay may result in supplies being cut off. In all cases invoices should be returned to Finance for processing within 7 days to ensure continuity of supply.

6.15.2 Budget holders should satisfy themselves that the total charge is reasonable in comparison with both previous invoices and previous years.

6.15.3 In the case of telephone invoices, the budget holder should ensure as far as possible that the itemised bill features only legitimate calls made on University College business.

6.15.4 In the case of electricity, gas and water invoices, the budget holder should reconcile any meter readings with

those provided by the monthly internal readings. Where differences are found they should be investigated. Where the error is found to be on the part of the supplier the supplier must be contacted to arrange for amended invoice(s) to be issued.

6.15.5 When the budget holder is satisfied with the invoice they should use the authorisation stamp and sign it to authorise payment and pass it to Finance for processing. Utility invoices do not require covering orders, as the supply is part of a negotiated block supply.

6.16 Processing invoices for which no order has been raised

6.16.1 Some supplies are such that orders are not raised. These are usually supplies where a contract has been entered into for general supply and the invoices are metered charges for use of the contracted service. Examples of this type of supply are photocopier copy charges, utilities such as gas, electricity and water etc. This classification does not cover other types of supply related to these contracts such as photocopy consumables – toner etc., which must be ordered in the approved manner detailed in section 6.4 to above.

6.16.2 Invoices for contracted supplies are authorised by use of an authorisation stamp. The stamp should be applied to the face of the invoice. Invoices are scanned and the scanned image is attached to the Dream accounting entry to which it applies so any authorisation must appear on the front of the invoice. Once the code, description and authorising signature is entered into the area of the stamp the invoice can be passed to Finance for payment.

6.16.3 The authorisation stamp is not to be used to authorise any invoice for goods that have been ordered from a supplier except where indicated in above or if the explicit consent of the Head of Finance has been obtained in advance.

6.16.4 Authorisation stamps are available from The Finance Purchases section.

6.17 Leasing agreements

6.17.1 "No Hire Purchase, Contract Hire, or Leasing arrangement shall be entered into without the prior approval in writing of the Head of Finance.” Financial Regulations section 5.5.1.

6.17.2 All proposed leasing arrangements must be discussed with the Head of Finance, who will calculate the true cost of the lease and review the terms of the contract.

6.17.3 The market testing procedures described in section 6.6 above will apply if the total cost over the duration of the lease of both capital and interest exceeds market-testing limits.

6.17.4 In considering the suitability of a lease arrangement, budget holders should have particular regard for the expected useful life of the equipment and the length of the lease. Lease agreements should be avoided where the expected life of the equipment is less than the period of the lease.

6.18 Internal purchase orders

6.18.1 Internal purchase orders must be raised on an official 3-part BSUC, BSUC print room or BSUC Ltd internal purchase order form. Budget holders and budget managers hold supplies of these forms. Replacement pads of order forms are held by Finance Purchases section, with the exception of Printshop IPOs which are held in the print room. New IPO pads must be signed for by the authorised signatory on receipt when collected.

6.18.2 Internal print room orders should be raised only on print shop internal purchase order forms.

6.18.3 Internal order forms must be completed in full; in particular the order must be coded and signed by the budget holder.

6.18.4 The three parts of the internal purchase order form should be distributed as follows:

White copy Supplying department for onward transmission to Finance

Yellow copy Supplying department filePink copy Purchasing department file.

6.18.5 The supplying department should forward IPO’s to Finance Purchases section as they are completed.

6.19 Payment authorisation forms (ex request for payment form)

6.19.1 Payment authorisation forms must not be used in order to bypass the purchase order and commitment accounting procedures.

6.19.2 Payment authorisations are only acceptable in instances where the supplier will not issue an invoice and / or payment must accompany the order.

6.19.3 Requests for payment should be raised on the official 2 part BSUC payment authorisation form except in the following situations when the approved form or a list is acceptable: Access to learning fund cheque payments Student key deposit refunds Teaching practice landlady expenses External examiner claims Visiting lecturer claims Visitor travel expenses Homestay payments Schools support payments.

6.19.4 The two parts of the form should be distributed as follows: White copy - Finance office Pink copy - budget holder: file copy.

6.19.5 Payment Authorisation forms must be completed in full; in particular the form must be coded and signed by the budget holder.

6.19.6 If forwarded to Finance the pink copy of the form will be returned to the budget holder after the cheque has been raised. This copy will be annotated with the cheque number and the date the cheque was raised; and should be retained by the budget holder.

7 BUDGET HOLDER GUIDE TO THE CONSTRUCTION INDUSTRY SCHEME

7.1 Operation of the scheme

7.1.1 The College is required to operate the Construction Industry Scheme (CIS). The scheme applies to all contractors supplying building and maintenance works to the University College, excluding professional services. The scheme defines the College as a contractor and any building contractor working for the University College as a sub-contractor. Under this scheme the University College is required to use only sub-contractors who hold one of the following registrations/certificates – CIS4, CIS5 and CIS6.

7.1.2 Invoices from sub-contractors holding CIS5 or CIS6 certificates are paid in full but the College is required to make deductions from payments to all sub-contractors holding a CIS4 registration, and to pay these deductions over to the Collector of Taxes on a monthly basis. The deduction is currently 18% of the labour element only of invoices excluding VAT. All CIS4 sub-contractors are required to provide invoices that specify the total labour element (excluding VAT) separate to other costs or charges.

7.1.3 In order for a sub-contractor to be paid under the scheme, the Finance Payments section must be provided with details of the sub-contractor’s CIS registration /

certificate number, and in the case of sub-contractors holding CIS4 or CIS6 registrations / certificates, the national insurance number is also required. Property Services are required to obtain the necessary information from sub-contractors and to forward the details to Finance (Payments section).

8 BUDGET HOLDER GUIDE TO PAYMENTS

8.1 Payment methods and times

8.1.1 Payments are made by way of petty cash, BACS, automated cheque runs and manual cheques.

8.1.2 Petty cash and manual cheque payments can be made at any time although reasonable notice may be required. Manual cheques should be requested only in exceptional circumstances.

8.1.3 BACS payment batches are created weekly on Tuesdays (payment to supplier bank accounts on Friday). Automated cheque runs are prepared on the Wednesday of each week. Automated cheques are normally posted by Finance on the Friday following preparation.

8.1.4 Wherever possible budget holders should ensure that purchases are made and authorised by using the appropriate method for each commodity purchased, and that suppliers are paid via the weekly automated BACS and cheque runs.

8.1.5 Payment by petty cash and request for payment should not be used to try and avoid the purchase ordering procedures and the commitment system. Where an invoice made out to BSUC can be obtained it should be passed for payment through the purchase ledger supported by the appropriate authorisation.

8.1.6 The requirement to follow tendering procedures is mandatory as laid down in the Financial Regulations.

8.2 Petty cash

8.2.1 Under normal circumstances there should be no need to use petty cash.

8.2.2 If, in exceptional circumstances, purchases are made by petty cash, then the purchaser must ensure that a detailed VAT receipt is obtained.

8.2.3 In any event it is not envisaged that purchases made by petty cash will exceed £20. Finance reserves the right to pay any petty cash claim in excess of this limit through the expense system by BACS or cheque only.

8.2.4 To reclaim expenditure the receipt should be signed by the appropriate budget holder, attached to a petty cash voucher, and presented by the purchaser to Finance.

8.2.5 Budget holders can not approve their own petty cash payments. They must obtain the signature of an appropriate person who must not be a member of their staff.

8.2.6 The Counter Clerk will enter the total payment onto the system, and the payee will be required to countersign the petty cash voucher to acknowledge that the expenditure has been reimbursed.

8.2.7 The Cashier will check and enter the petty cash claim details against the relevant budget codes.

8.3 University College credit cards

8.3.1 In certain circumstances a member of staff can be issued with a University College credit card. Permission to obtain such a credit card must be sought in writing from the Head of Finance. Once permission has been granted the request will be passed to the Cashier who will obtain the appropriate application form from the credit card company.

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8.3.2 The applicant will be asked to complete the application form and return it to the Cashier, who will arrange for the form to be endorsed by the Head of Finance. In due course the card will be issued to the applicant.

8.3.3 University College credit cards must be used exclusively for University College business. Personal use is strictly forbidden.

8.3.4 Each month a statement will be sent to the user of the card by the credit card company and the expenditure will be debited to the University College bank account.

8.3.5 The user is responsible for checking that the items charged to their account are correct. All expenditure should be approved either by the BUDGET HOLDER or the Head of Finance. If the user is the BUDGET HOLDER, approval should be by the Head of Finance or their line manager, if the user is the Head of Finance authorisation should be by the Director and if the user is the Director approval should be by the Chair of the Board of Governors.

8.3.6 The statement and all vouchers and receipts should be forwarded without delay to the Cashier.

8.3.7 Credit cards should not be used to bypass Financial Regulations, e.g. to purchase goods where the University College ordering system is appropriate.

8.3.8 Credit cards should not be used to withdraw currency unless in extreme emergencies. If credit cards are used to withdraw cash all paperwork and receipts must be sent to the Cashier immediately on return to University College.

9 BUDGET HOLDER GUIDE TO FEE IMPLICATIONS OF STUDENT WITHDRAWAL

9.1 Financial implications to the student

9.1.1 Students who pay any part of their own tuition fees who withdraw from their course at any time after the first week of their course remain liable for the whole of the tuition fees for the course or modules for which they have registered. Tuition fees are not normally refundable.

9.1.2 Students wishing to withdraw should be directed first to investigate the possibility of taking a break in their studies. Students should be advised to consult a member of the student welfare department who will be able to advise them of the full implications of their decision and if appropriate negotiate with Finance for consideration of a fee reduction.

9.2 Tuition fee refund

9.2.1 If a student has investigated the possibility of intercalation and this is not possible for sound academic reasons, a portion of the fees may be refundable.

9.2.2 Refund of tuition fees is at the discretion of the Head of Finance, and will not be considered lightly. The Head of Finance will consider each case on its individual merits, considering such additional facts as he considers appropriate, such as the number of weeks that the student has studied in this academic session.

9.2.3 The following list of circumstances in which refund of tuition fees may be considered is reproduced for guidance only. The list is neither exhaustive, nor definitive: The student withdraws during “fresher’s week” and

has not therefore begun to study the course or modules for which they have registered

The student or a close member of the student’s family becomes seriously ill and it is not possible for the student to take the course in a future year

In the event of the death of the student, or a close family member

If the student’s ability or study skills are not adequate for the course and there is no remedial action that the University College can recommend.

9.3 Studio fee refund

9.3.1 Studio fees are levied by heads of School and decisions on whether fees are refundable rest with the Head of School or a representative who has delegated authority to incur expenditure against the department code involved.

9.4 Financial implication to student sponsors

9.4.1 Tuition fees paid by Local Authorities will be administered in accordance with regulations laid down by the DfES.

9.4.2 Funding by any other body will be treated as self-funded fees above.

10 BUDGET HOLDER GUIDE TO SUNDRY SALES

10.1 Sundry income

10.1.1 Sundry income is collected in one of two ways: Cash sales; for example photocopying, sale of books

etc Credit sales, where the customer requires invoicing

and sales invoice is raised; for example consultancy work.

10.1.2 Where appropriate (for example, consultancy work) the terms of the sale should be agreed with the customer in writing prior to commencing work. In particular, agreement should be reached over: The scope of the work The value to be invoiced The timetable for invoicing The due date for payment The application of VAT.

10.1.3 In the case of non-standard sales the Head of Finance should be consulted, prior to agreeing a price with the customer, to ensure that the price adequately reflects the costs of the activity.

10.1.4 Except where a credit account already exists, if the goods or services being requested amount to less than £10, then payment with the order should be requested.

10.2 Cash sales

10.2.1 The procedures covering the collection of cash and cheques are detailed in section 11 .

10.3 Credit sales

10.3.1 Under no circumstances should an individual or department, other than Finance, raise an invoice to an external party.

10.3.2 The official invoice request form should always be used when requesting Finance to raise an invoice.

10.3.3 The invoice request form should be completed accurately and in full. In particular the invoice narrative should include full details of the goods or services and the date of supply, this will enable the customer to authorise and pay the invoice promptly.

10.3.4 The invoice request form should be completed and forwarded to Finance as soon as possible following completion of the work, or in accordance with the terms agreed in section 10.1.2 .

10.3.5 When Finance raises the official invoice a copy of will be returned to the invoice originator who should check the accuracy of the details.

10.4 Credit control

10.4.1 Prior to commencing work that is to be invoiced, the creditworthiness of the customer must be considered.

10.4.2 Where appropriate, for example the provision of accommodation to language schools, Finance should be requested to perform a credit check on the customer prior to entering into any contracts.

10.4.3 Finance is responsible for collecting debts. Monthly statements will be sent to all debtors, with copies sent to the relevant invoice originator.

10.4.4 Customers should not be requested to make payment direct to our bankers without specific instructions from Finance.

10.5 Departmental accounts

10.5.1 Budget holders and budget managers should check all sundry sales income against the monthly departmental accounts provided by the Finance department to ensure that income has been correctly credited and that the VAT treatment is appropriate.

11 BUDGET HOLDER GUIDE TO RECEIPTS

11.1 Income collection

11.1.1 Budget holders are likely to receive miscellaneous income from a large variety of sources, for example field trips, sale of books, and produce sales.

11.1.2 Payment should be made by way of UK currency or cheque. Notes should be checked for forgeries by using a detector pen, which can be purchased, from the Student Union Shop. Cheques should only be accepted for a value of £10 or above, only when accompanied by a valid cheque guarantee card and only if the transaction is less than the card limit. The person collecting the income must write the card number on to the reverse of the cheque. It is not accepted banking practice to allow the cheque payee to do so.

11.2 Receipt of income

11.2.1 All members of staff whose job is likely to involve the collection of miscellaneous income should apply to Finance to be issued with a receipt book. Receipt books containing sequentially pre-numbered receipts are available from Finance. These receipt books must be signed for on issue.

11.2.2 All miscellaneous income should be counted and receipted in the presence of the payer. The receipt should be issued immediately and include the name of the payer, a description of the payment, the income code, the date, and the amount.

11.2.3 Any receipts that are spoilt should be retained to ensure that all receipts can be accounted for. The value of receipts issued and money held will always be equal, thus protecting anyone holding University College income from any suspicion of impropriety.

11.3 Security of cash held

11.3.1 Income should be held securely, prior to transfer to Finance for banking. This will involve keeping cash and cheques out of sight and preferably in a locked drawer or cash box.

11.4 Banking income

11.4.1 Income should be transferred promptly to Finance for banking, and certainly when the income collected has been held for a week or amounts to £100.

11.4.2 The level of income collected should dictate the timing of visits to the Finance office and this must not lead to a routine developing. The days and times of banking trips should be varied as far as practicable to maximise the safety of staff carrying cash.

11.4.3 The income to be transferred to Finance should be reconciled to the total of receipts issued.

11.4.4 All income collected must be handed over intact and must not be used as a source of petty cash.

11.4.5 Finance office staff will count and agree the income being banked to the receipt book. In turn they will issue a receipt for the income transferred and stamp the receipt book. The receipt should be retained as evidence that the income was transferred into the custody of Finance.

11.5 Completed receipt books

11.5.1 Completed receipt books should be returned to Finance for safekeeping once the income has been positively verified as correctly attributed to the correct nominal account in the monthly management accounts.

11.6 Use of non-University College bank accounts

11.6.1 Miscellaneous income should only be banked with Finance. Staff must not use their own bank accounts or open separate bank or building society accounts to handle miscellaneous income.

11.6.2 In particular bank or building society accounts must not be opened to handle field trip income. All such income should be banked with Finance and all field trip expenditure should be routed through Finance in the usual way.

11.7 Electronic tills

11.7.1 Only the operator's key should be in the till when the till is in use during the day. Other keys, and particularly the key used for extracting the reading, should be retained by the member of staff who is responsible for reconciling income at the close of business.

11.7.2 All keys should be removed from the tills when not in use and should be kept in a secure place. The empty till drawer should be left open at the close of business.

11.7.3 At the close of business the cash in the till should be reconciled to the reading and any anomalies investigated. A record of readings compared to actual cash should be maintained, along with an explanation for all differences. All significant differences should be reported to the Head of Finance.

11.7.4 The reading should accompany the cash to be banked to Finance. Finance will ensure the continuity of the reading number.

11.7.5 All readings should be retained for a minimum period of six years in sequential number order. Explanations should be provided for any breaks in the sequence and the Systems Accountant should authenticate these explanations.

12 BUDGET HOLDER GUIDE TO FIXED ASSETS

12.1 Recording of fixed assets

12.1.1 Fixed assets are defined to be items (normally equipment or new building works) with individual value in excess of £250.00 (including VAT) and expected life of in excess of one year.

12.1.2 Budget holders should use Finance expenditure subjective code 335 specifically for purchases of fixed assets.

12.1.3 Purchases of small items of equipment, repairs to equipment and consumable items should be charged to the more appropriate 301 – 326 subjective codes with relevant commodities.

12.1.4 Fixed assets will be recorded in a central register maintained by Finance. Budget holders shall keep such records as are necessary to enable them to identify and locate new items for labelling.

12.1.5 This register is to be periodically circulated to budget holders to verify both the completeness of the register and the continued security of the items.

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12.1.6 Staff members shall report any damage to the University College's premises, vehicles or equipment or loss of equipment or supplies to their appropriate senior manager, who shall inform the Director (See Financial Regulations section 9.4).

12.2 Purchase of assets / equipment

12.2.1 The standard purchasing procedures, as detailed in section 5 , apply in the case of all asset purchases.

12.2.2 The following additional procedures apply in respect of capital funded equipment and minor works.

12.3 Purchase of capital funded equipment & minor works

12.3.1 Capital funded equipment and capital funded building works refers to those items of equipment, and those building works whose costs are met by specific funding from HEFCE or other funding body.

12.3.2 Such costs may be charged to one or more capital codes which are monitored separately from departmental budgets.

12.3.3 BUDGET HOLDERS may only order against these capital codes with the approval of the Head of Finance.

12.3.4 BUDGET HOLDERS responsible for acquisition of capital funded assets are still required to follow the standard purchasing procedures, for example the requirement to obtain quotes and tenders, prior to raising orders.

12.4 Disposal of equipment

12.4.1 Equipment disposals will include planned disposals (for example equipment that is sold, part-exchanged or retired) and unplanned disposals (for example theft and irreparable breakdown).

12.4.2 All equipment disposals, whether planned or unplanned, should be notified to Finance using the asset disposal form.

12.4.3 Upon receiving notification that an asset has been lost, the Trainee Systems Accountant will inform the Transport and Projects Officer if the loss fulfils the criteria of any insurance policy.

12.4.4 The asset disposal form should be completed in full, and in particular should include the reason for the disposal of the equipment and the BUDGET HOLDER'S authorisation for the disposal.

12.4.5 If the asset is to be disposed of for any reason other than part-exchange or irreparable breakdown:

12.4.5.1 The asset will be offered to the Heads of Department in order to ascertain whether other departments could use the items.

12.4.5.2 The asset will be offered by contacting the Trainee Systems Accountant or by completing the relevant online form.

12.4.5.3 If the asset is not required by any other department (i.e. no department has contacted the Trainee Systems Accountant to acknowledge interest) then the asset may be disposed of at the discretion of the BUDGET HOLDER. The Trainee Systems Accountant will notify the enquiring department of the outcome of their application for disposal and only then can the asset be disposed.

12.4.6 No sale of University College equipment should be undertaken without the prior written approval of the Trainee Systems Accountant. When the value of the sale is to be greater than £5,000, the Trainee Systems Accountant will obtain approval from the Head of Finance before allowing the sale to commence.

12.4.7 No member of staff shall advertise the disposal of University College equipment apart from the Trainee Systems Accountant. The Trainee Systems Accountant will periodically advertise the sale / disposal of equipment in an appropriate media.

12.4.8 Where sale proceeds are anticipated to be in excess of £5,000 (inclusive of VAT) the procedures for market testing must be applied.

12.5 Existence of equipment

12.5.1 Budget holders should perform a 100% existence check of equipment purchased for their budget centre at least once a year.

12.5.2 All equipment should be agreed to the central equipment register listing provided by Finance.

12.5.3 A record should be made of equipment that either cannot be located, or which is not included on the register but is located in the budget centre. Any equipment that cannot be located should be fully investigated and explanations sought.

12.5.4 The BUDGET HOLDER should sign the central equipment register listing and the record of misplaced equipment to confirm the correctness of the verification work performed.

12.6 Security of equipment

12.6.1 The physical security of equipment is of prime importance given the attractive nature of much of the equipment and the current insurance excess of £2,500.

12.6.2 Wherever practicable every possible effort should be made to secure items of equipment to desks, floors, or walls.

12.6.3 All rooms should be locked when they are vacated.

12.7 Equipment loans

12.7.1 All loans of equipment to students should be recorded on an equipment loan form.

12.7.2 The student equipment loan form is a two-part document. The department should retain the top (white) copy in an uncompleted loan file and the bottom (blue) copy should be handed to the student.

12.7.3 At the end of the loan the white copy should be endorsed and transferred to a completed loans file and the blue copy should be endorsed for the safe return of the equipment and retained by the student.

12.7.4 The uncompleted loan file should be regularly reviewed to ensure that all outstanding loans are identified and followed-up.

12.7.5 Wherever practical, equipment should be tested in the presence of the borrower at the time of its return.

12.7.6 All borrowers should be made fully aware at the time of the loan that the equipment may not be covered by the University College's insurance policies (laptops are covered) and that any loss or damage could be borne by themselves.

13 BUDGET HOLDER GUIDE TO INSURANCE

13.1 Cover

13.1.1 The University College insures its own property and that for which it is responsible against damage and / or loss. This insurance covers buildings, computers, money and property in transit. More specialist forms of cover are described in the following sections.

13.1.2 The current excess limit on the material damage policy (which covers the University College's buildings and contents) is £2,500. The cover is valid for University College property anywhere in the United Kingdom. However advice should be sought from the Transport and Projects Officer if cover is required for property in transit with a value in excess of £100,000.

13.2 Computers

13.2.1 The University College is insured against physical loss or damage to computer and ancillary equipment excluding fire, lightning, explosion or aircraft damage, and the costs of recompiling lost programmes and data following any accidental or malicious cause.

13.2.2 The current excess is £2,500 for all losses excluding theft.

13.2.3 The excess for losses due to theft are: Equipment protected by a NACOSS intruder alarm

AND with an entrapment device - nil Fitted with an entrapment device - £250 Laptop computers securely locked away or in the

private dwelling house of an academic or employee - £250

Equipment protected by a NACOSS alarm & where stolen from an alarmed area - £1,000.

13.2.4 Rooms containing IT equipment should be locked when not in use and every effort should be made to secure the equipment.

13.2.5 Employees using University College computer equipment at home, for example in the evening, will be required to fill out a staff equipment loan form.

13.2.6 Theft losses from unattended vehicles are not covered by University College insurance.

13.3 Motor travel

13.3.1 University College motor vehicles are comprehensively insured for all authorised drivers.

13.3.2 Drivers of minibuses and coaches must be over 21 and have passed an internally arranged test.

13.3.3 The University College's motor insurance does not extend to employees using their own vehicles for work purposes. All employees who use their own vehicles on University College business should ensure that their insurance policy includes the appropriate "business use". The mileage rate paid to staff using their own vehicles for work includes an element for possible additional staff insurance costs.

13.3.4 The Transport and Projects Officer should ensure that the driving licences of individuals using University College vehicles are periodically reviewed. All convictions should be advised to the Transport and Projects Officer and her advice sought.

13.4 Overseas travel

13.4.1 All employees or voluntary helpers on authorised overseas travel are covered on journeys outside England, Scotland, and Wales.

13.4.2 The policy includes cover against medical expenses (unlimited), emergency travel (unlimited), cancellation (limit £3,000), baggage (limit £2,000), and money (limit £2,000).

13.4.3 Prior to travel a letter confirming cover should be obtained for use in the event of the need for medical care. Requests for such a covering letter should be passed in the first instance to the Transport and Projects Officer.

13.5 Professional indemnity

13.5.1 The University College has cover against liability for negligence or breach of duty, including claims arising from research, consultancy, teaching, and administration.

13.5.2 For professional indemnity purposes all contracts should be referred to the Head of Finance for vetting. This is essential, as onerous wordings have to be agreed by the insurers.

13.5.3 Professional indemnity cover does not extend to claims brought in the US and Canadian courts.

13.6 Claims procedure

13.6.1 All potential claims must be notified immediately to the Transport and Projects Officer.

13.6.2 The Transport and Projects Officer will be responsible for liaising with the University College's brokers and for forwarding a claim form to the appropriate individual. In the case of a motor accident for example, the driver.

13.6.3 The claim form should be completed in full and returned to the Transport and Projects Officer with any required supporting documents; for example police report details.

13.6.4 In the case of liability claims, including third party motor claims, under no circumstances must liability be admitted or accepted. Any correspondence in relation to such a claim should be passed directly to the Transport and Projects Officer, without any acknowledgement or comment.

13.6.5 All theft and malicious damage that is likely to lead to a claim being made must be reported to the police within 24 hours. Details of the report must be retained to support any subsequent claim.

13.6.6 Claims relating to the loss of equipment should be accompanied by an asset disposal form (see section 12.4.2 ), which details the equipment and its asset number. This will enable the equipment register to be kept up to date.

14 BUDGET HOLDER GUIDE TO PART TIME LECTURER PAYMENTS

14.1 Part time lecturers

14.1.1 Part time lecturers are employed by schools to enable them to fulfil their teaching commitments.

14.1.2 Each School has a part time hours budget, the utilisation of which is at the BUDGET HOLDER'S discretion.

14.1.3 The monetary value of the budget should be divided by the hourly cost of part time lecturers (£30.49 in 2003/04) to produce a budget in hours. The part time hours budget is charged only with the standard hourly rate. The on-costs of employing part time lecturers (for example employer's National Insurance and pension contributions) are not borne directly by the schools except in the case of salaries funded by project income.

14.1.4 Part time hours relating to project work will be charged to the budget code gross, i.e. including the on-costs of employment.

14.2 Inland Revenue

14.2.1 It must be made clear to all part time lecturers that for the purposes of PAYE and NIC they will be treated as falling within the category of employed earner as per Social Security Regulation Section 1 Part 2.

14.2.2 The fact that part time lecturers may be treated by the Inland Revenue as self-employed for other activity that they undertake is irrelevant.

14.2.3 Subsequently all part time lecturers will be paid through Payroll with basic rate tax and class 1 NIC deducted. Unless its own tax office contacts the University College to the contrary it will deduct basic rate tax and will not pay VAT.

14.2.4 Part time lecturers are liable to deduction of tax on claims for reimbursement of travel expenses as this is classified as travel to work and is not an allowable expense for an employee.

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15 BUDGET HOLDER GUIDE TO LIQUID OFFICE – PART TIME LECTURER CONTRACTS AND CLAIMS

15.1 Overview

15.1.1 Part time lecturer contracts are initiated by the budget holder/designated authorised signatory, and approved by the budget holder.

15.1.2 Part time lecturer claims are entered by the claimant and authorised by the budget holder/designated authorised signatory.

15.1.3 Liquid Office forms are available from the Bath Spa Liquid Office server http://lo.bathspa.ac.uk/.

15.1.4 If you have any difficulties in accessing Liquid Office, please contact computing services at networkteam@bathspa.ac.uk.

15.1.5 If you have any difficulties with Liquid Office forms please contact j.sebright@bathspa.ac.uk.

15.2 Part time lecturer contracts

15.2.1 Where a part time lecturer has previously been paid by Bath Spa the budget holder/designated authorised signatory enters the part time lecturer’s logon id and full name and address details will be displayed on the contract form.

15.2.2 Where a part time lecturer has not previously worked for bath spa the budget holder/designated authorised signatory enters full name and address details on the contract. A logon id will be generated subsequently by computing services.

15.2.3 In order to create a contract a valid cost centre must be entered, e.g. A10. All agreements require start and end dates and have a predetermined set number of hours.

15.2.4 When the contract has been prepared it is sent to the budget holder for approval. Once approved copies are sent to the contract initiator, Payroll, and Personnel. This action is initiated by authorising the contract and selecting “go”.

15.2.5 Whenever a contract is authorised without a logon id code, an automated request is sent to computing services who issue a logon id code and enter it against the contract.

15.2.6 Once approved 2 copies of the contract are printed together with a standard contract letter, and all 3 documents are sent to the part time lecturer. The part time lecturer is required to sign both copies of the contract, returning one copy to Personnel.

15.3 Part time lecturer claims

15.3.1 The part time lecturers claim form has links to help pages for users.

15.3.2 In order to enter a claim the claimant must have a valid contract with unclaimed hours.

15.3.3 All contracts that a part time lecturer may submit a claim against are available in a drop-down menu.

15.3.4 Claimants are required to enter the following information: Date work carried out Description of work Number of hours worked.

15.3.5 Upon completion, the claimant is required to “sign” the form electronically and select the “go” button that sends the claim form to the approver.

15.3.6 Claims submitted by part time lecturers appear in the budget holder/designated authorised signatory’s Liquid Office in-box. When the budget holder/designated authorised signatory has approved the claim, a copy is automatically forwarded via Orbis to Payroll, who then arrange for the claim to be processed for payment. A

copy of the approved claim is also sent to the claim initiator.

16 BUDGET HOLDER GUIDE TO LIQUID OFFICE – CASUAL WORKER AGREEMENTS AND CLAIMS

16.1 Overview

16.1.1 Casual worker agreements are initiated by the budget holder/designated authorised signatory, and approved by the budget holder.

16.1.2 Casual worker claims are entered by the claimant/and or designated authorised signatory and authorised by the budget holder/designated authorised signatory.

16.1.3 Liquid Office forms are available from the Bath Spa Liquid Office server http://lo.bathspa.ac.uk/.

16.1.4 If you have any difficulties in accessing Liquid Office, please contact computing services at networkteam@bathspa.ac.uk.

16.1.5 If you have any difficulties with Liquid Office forms please contact j.sebright@bathspa.ac.uk.

16.2 Casual worker agreements

16.2.1 Where a casual worker has previously been paid by Bath Spa, or is a current student, the budget holder/designated authorised signatory enters the casual worker’s logon id and full name and address details will be displayed on the agreement. Where Payroll have a national insurance (NI) number and bank account details this will be indicated, otherwise these details should be completed.

16.2.2 Where a casual worker has not previously worked for Bath Spa the budget holder/designated authorised signatory enters full name and address details, date of birth, NI number, and bank account details on the agreement form. A logon id will be generated subsequently by computing services.

16.2.3 In order to create an agreement a valid cost centre must be entered, e.g. A10. All agreements require start and end dates and have a predetermined set number of hours.

16.2.4 When the agreement has been prepared it is sent to the budget holder for approval. Once approved copies are sent to the initiator, Payroll, and Personnel. This action is initiated by authorising the agreement and selecting “go”.

16.2.5 Whenever an agreement is authorised without a logon id code, an automated request is sent to Computing services who issue a logon id code and enter it against the agreement.

16.2.6 Once approved 2 copies of the agreement are printed together with a standard agreement letter, and all 3 documents are sent to the casual worker. The casual worker is required to sign both copies of the agreement, returning one copy to Personnel.

16.3 Casual worker claims

16.3.1 Casual worker claim forms are normally completed by the worker, but may be completed by the budget holder/authorised signatory provided this has been previously agreed by Finance.

16.3.2 In order to enter a claim the claimant must have a valid contract with unclaimed hours.

16.3.3 It is important for claimants to record the actual dates worked and actual hours worked.

16.3.4 Upon completion, the claimant is required to “sign” the form electronically and select the “go” button that sends the claim form to the authoriser, and claimant.

16.3.5 Claims submitted by casual workers appear in the budget holder/designated authorised signatory’s Liquid Office in-box, and when the budget holder/designated

authorised signatory has approved the claim, a copy is automatically forwarded via Orbis to Payroll, who then arrange for the claim to be processed for payment.

16.4 Specialist visiting lecturers claim form

16.4.1 Specialist visiting lecturers should not be confused with part time lecturers. The former term is used to classify those who attend the University College to provide a one-off lecture, the latter to describe those who provide teaching over a number of weeks.

16.4.2 Specialist visiting lecturers are not currently treated as employees and hence their fees & expenses are paid gross. Current Inland Revenue regulations indicate that a visiting lecturer would cease to be considered as such if he made more than 3 lectures a term, at which point they would be treated as an employee and liable to tax and NIC deductions at source. Inland Revenue regulations are regularly under review and thus this treatment may be subject to change.

16.4.3 Budget holders must consider the extent of work likely to be undertaken by an individual before classifying them as a specialist visiting lecturer.

16.5 External examiner claim form

16.5.1 External examiners attend the University College on a number of occasions during the course of the academic year. Their travelling expenses are reimbursed gross following each visit.

16.5.2 External examiner fees are paid net of basic rate tax. No NI is deducted. Net fees are paid after submission of the external examiner's report.

16.5.3 Claims should be made on the external examiner's claim form. All details must be completed in full including: Full name and address National Insurance number Date of birth Bank details Period of claim Amount of claim (fee & expenses) Details of claim.

16.6 Full time employees claim form

16.6.1 University College academic employees who undertake work in addition to their stipulated duties, for example project work and summer schools, should use the full time employees claim form.

17 BUDGET HOLDER GUIDE TO EXPENSES

17.1 Expense claims

17.1.1 Full time and part time members of the academic, administrative, and manual staffs as well as teacher tutors are eligible to reclaim authorised travel and subsistence expenses.

17.1.2 The notes here cover expenses payable to the above categories of staff. They do not cover the arrangements for paying the expenses of visiting lecturers or external examiners, which are covered in sections 16.4 and 16.5 .

17.1.3 Expense claims are categorised as staff travel and subsistence, miscellaneous reimbursement or school experience.

17.2 Staff travel and subsistence expenses claim form

17.2.1 Staff travel, subsistence expenses and miscellaneous reimbursement excluding those relating to school experience should be reclaimed using the green staff travel and expenses claim form.

17.2.2 The form must be completed in full; in particular there must be complete details of all journeys, the reason for them, and specific details of the vehicle if used.

17.2.3 The claim must be signed by the claimant and then authorised by the budget holder, who must be satisfied that the claim is legitimate and complete.

17.2.4 Separate claims should be completed where more than one budget holder would authorise reimbursement.

17.2.5 The authorised signatory must always be senior to the claimant; for example a claim by an Assistant Head of Department must be authorised by the Head of that department even if the Assistant Head is a budget holder.

17.2.6 The completed claim form should be forwarded to the Transport and Projects Officer. Every effort should be made to ensure that the claim is fully and correctly completed, as this will speed the payment process.

17.2.7 Claims are paid through the University College Finance system and should be forwarded to the Transport and Projects Officer monthly.

17.2.8 The miles claimed should exclude any element of travel to and from the normal place of work (for example Newton Park). Such costs are the responsibility of the employee. In exceptional circumstances where an employee is called into work; for example in an emergency, mileage will be paid with salary net of Tax and NI.

17.3 Rail warrants

17.3.1 Wherever possible members of staff travelling by train should obtain a travel warrant. Warrants can be obtained at Newton Park from the Transport and Projects Officer. A warrant can be exchanged at a British Rail ticket office for a train ticket. The warrant can include the cost of London tube transport within the inner circuit.

17.3.2 The Transport and Projects Officer will issue a rail warrant on sight of a signed and coded ABS form where appropriate or an IPO signed by the appropriate budget holder for non-academic staff.

17.4 Subsistence claims

17.4.1 Subsistence claims are paid at the amounts detailed on the claim forms. These amounts are designed to reflect the additional costs of meals away from the normal workplace.

17.4.2 Claims for breakfasts and dinners are paid only if the journey starts before 6.30 am and finishes after 8.30 pm respectively.

17.4.3 Claims that include a number of journeys should detail to which journeys the subsistence claim relates.

17.5 ABS Form

17.5.1 Absence (ABS) forms are required from all academic staff for all journeys where absence from the University College is for a whole day or more. They are not required if the absence relates to part of the syllabus, for example school experience and field trips.

17.5.2 ABS forms are required to evidence approval for staff absence from University College and also to confirm authorisation to incur travel expenses (whether or not undertaken during working hours).

17.5.3 ABS forms and the related travel costs must be authorised by the Head of School / Head of Library & Information Services, who are also BUDGET HOLDERS.

17.5.4 ABS forms raised for travel by Heads of School / Head of Library & Information Services must be authorised by the Director.

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17.5.5 ABS forms raised for overseas travel must be authorised by the Director.

17.5.6 Where an ABS form has been completed this should be noted on page 2 of the expense claim in the appropriate column. The Transport and Projects Officer will reject expense claims that are not appropriately supported by approved ABS forms.

17.6 School experience expenses claim form

17.6.1 Expense claims relating to school experience should be completed on the pink school experience expenses claim form.

17.6.2 All school experience claims must be authorised by the Head or Assistant Head of School of Education.

17.6.3 ABS forms are not required for absences related to school experience.

17.6.4 The details relating to course, age range, and track (page two) should be fully completed to enable the correct budget code to be applied.

18 BUDGET HOLDER GUIDE TO TRANSPORT AND PROJECTS OFFICER

18.1 Responsibilities

18.1.1 The Transport and Projects Officer will organise and co-ordinate the transport arrangements for school experience students, educational visits, inter-site transfers etc.

18.1.2 It is the responsibility of the Transport and Projects Officer to raise orders for transport with suppliers and to authorise purchase invoices prior to payment.

18.2 School experience - principles

18.2.1 Students studying for BA/BSc QTS and PGCE qualifications are required to complete practical school experience.

18.2.2 School experience students are responsible for their travel to and from school. The University College has no formal obligation to organise transport for students or to reimburse travel expenses. But see section 18.2.3 following.

18.2.3 In order to ensure that no students are disadvantaged by the location of their schools the University College undertakes to arrange transport and to reimburse appropriate travel expenses.

18.2.4 Transport should be by the least cost method; this may be by private car, public transport, taxi, or University College arranged transport.

18.2.5 Wherever possible students should be requested to share transport to increase convenience and minimise costs.

18.2.6 It is the responsibility of the Transport and Projects Officer to ensure that all transport needs are met in the most efficient and cost effective way.

18.3 School experience - entitlement to expenses

18.3.1 Students may claim costs in excess of £5 per day, based on least cost travel, or mileage in excess of 40 miles per day using a student expenses claim form.

18.3.2 Resit students are not entitled to reclaim travel expenses.

18.3.3 Students who wish to use private cars for the sake of convenience in cases when the University College are already providing, for example, coach transport are not entitled to claim expenses.

18.4 School experience - arrangements

18.4.1 The schools liaison officer will provide a list of students and their school placements to the Transport and Projects Officer who should request these students to

contact the transport office to plan their transport requirements.

18.4.2 The Transport and Projects Officer must agree transport arrangements with all students prior to the placement commencing. This agreement should cover: The method of transport The dates of transport Times for collecting other students Accepted mileage The expenses to be paid.

18.4.3 All arrangements should be detailed on a transport arrangements record sheet.

18.5 School experience - private cars

18.5.1 Wherever possible students should be encouraged to use their own cars and to provide transport for fellow students.

18.5.2 All students using private cars must sign an insurance disclaimer. Copies of these should be held on file.

18.5.3 The mileage to be reimbursed should be agreed prior to the placement, by reference to the mileage tables held by the Transport and Projects Officer.

18.5.4 The rates for transport by private car in 2001/2002 are:

£ Per mile

Travel alone 0.12

One passenger 0.18

Two passengers 0.21

Three or more passengers 0.24

18.5.5 Students must deduct 40 miles for each day travelled when claiming expenses.

18.5.6 If it is necessary for the University College to provide coach transport to a particular area then all students in schools in that area will be expected to travel on the coach. Students who wish to use their cars must do so at their own expense.

18.6 School experience - taxis

18.6.1 Taxis should only be used if this deemed to be the most cost effective method of transport.

18.6.2 The Transport and Projects Officer must authorise in advance, and order all journeys by taxi. The only exception to this rule is if the agreed driver of a private car is ill and there is no time to contact the Transport and Projects Officer. In these instances the first outward journey only should be reimbursed.

18.6.3 Wherever it is most cost effective, arrangements should be made for students to share taxis.

18.6.4 Taxis may be used to transport students to a pick-up point from where their journey will be completed.

18.7 School experience - coach transport

18.7.1 Coach transport should be used if this is considered to be the most cost-effective option.

18.7.2 If coach transport is used care should be taken to ensure that the students have at least 50 minutes per day in the school outside of normal "contact" time, this should include at least 15 minutes in the morning.

18.8 School experience - expenses claims

18.8.1 The likely travel costs per student should be calculated in advance and recorded on the agreement, a copy of which is retained by the student.

18.8.2 Actual claims should be compared to the expected value of claims and significant differences investigated prior to payment.

18.8.3 Wherever possible students should be encouraged to make just one expense claim at the end of the placement. If it is necessary to pay expense claims more frequently,

for example to avoid financial hardship, then a timetable for submission of claims should be agreed with the student.

18.8.4 Expense claims should generally only be received from students who have travelled by private car or public transport. Taxis should be ordered and invoiced centrally; section 18.6.2 gives the only example of when students may reclaim taxi fares.

18.8.5 All expense claims should be made on the standard claim form.

18.8.6 The claim forms should be completed in full by the claimants, and signed and dated by them as a true record.

18.8.7 Expense claims must be authorised by the student's tutor, who must ensure that the student did attend school on the days claimed for, and that the correct budget centre is being charged. The Transport and Projects Officer should not approve any claim for expenses that has not been authorised by the student's tutor.

18.8.8 The Transport and Projects Officer should: Check the calculation of the claim Agree the mileage claimable using form Approve the claim for payment Record the claim on the record sheet Enter on the Dream system and Pass the paylist to Finance for action.

18.8.9 If the Transport and Projects Officer does not agree with the claim, the student should be contacted and the differences explained.

18.8.10 Finance is responsible for: Checking the claimant's student account for unpaid

debts Transferring all or part of the student’s claim to their

student account to pay unpaid debts Raising and sending the cheque.

18.9 Educational visits - requests for transport

18.9.1 The Transport and Projects Officer is responsible for arranging the transport for educational visits.

18.9.2 The Transport and Projects Officer should ensure that the driving licences of individuals using University College vehicles are periodically reviewed. All convictions should be advised to the Transport and Projects Officer and her advice sought.

18.9.3 It is the responsibility of individual lecturers to inform the Transport and Projects Officer of their requirements using the requisition for transport form.

18.9.4 The lecturer requiring the transport completes the top half of this three-part form. It is their responsibility to decide upon pick-up points and times. The lecturer must provide a budget centre to be charged and must obtain the approval of the appropriate budget holder.

18.9.5 The Transport and Projects Officer must organise the most efficient and cost effective transport. This may prove to be by hired coach, public transport, or self-drive minibus. It is vital to obtain a number of quotes in order to ensure that value is being obtained.

18.9.6 Having arranged the transport the Transport and Projects Officer should complete the bottom half of the form. The yellow copy of the form should be returned to the lecturer, it will detail the arrangements and the agreed cost. The pink copy should be attached to the yellow copy of the order form that is passed to Finance. The Transport and Projects Officer should retain the white copy of the form.

18.10 Inter-site transport

18.10.1 The University College provides transport between Newton Park and Sion Hill for students attending lectures at both sites when the bus service does not satisfy requirements.

18.10.2 The Transport and Projects Officer is responsible for arranging a timetable for inter-site travel and negotiating the best price for the provision of this service.

18.10.3 To assess the need for claiming inter-site bus costs students are required to complete a timetable form. The Transport and Projects Officer holds these timetables on record and checks the validity of claims for reimbursement, by students for costs incurred travelling to lectures using the bus service.

18.11 Ordering

18.11.1 The Transport and Projects Officer must raise standard BSUC orders wherever possible. Orders must be raised, for example, when ordering: Taxis for school experience students Transport for educational visits Inter-site transport.

18.11.2 The four-part order form should be completed in full. In particular it should be coded, priced, and signed by the budget holder.

18.11.3 It is important that orders raised by the Transport and Projects Officer contain full details of the service to be provided. In the case of taxi orders, for example, the following details should be included: Name of student(s) Pick-up point and destination Pick-up times The number of trips to be made Whether single or return The agreed cost.

18.11.4 The four part order form should be distributed as follows: White copy- supplier Yellow copy- Finance office Pink copy- Transport and Projects Officer (file) Green copy- Transport and Projects Officer (GRN).

18.11.5 The yellow copy of orders raised as a result of requisition or transport forms should be accompanied to Finance by the pink copy of the requisition for transport form, which has the budget holder's authorisation.

18.12 Invoices

18.12.1 Invoices will be passed to the Transport and Projects Officer either directly by the supplier of by Finance.

18.12.2 The Transport and Projects Officer must agree the invoice details to the green copy order and ensure that the University College is only being invoiced for the transport requested and received.

18.12.3 Any difference between the invoice and the order price must be authorised by the budget holder.

18.12.4 If the invoice is in order the Transport and Projects Officer should sign and date the green copy order to acknowledge it has been satisfactorily completed and forward the green copy order and the invoice to Finance.

19 BUDGET HOLDER GUIDE TO RESEARCH AND CONSULTANCY PROJECTS

19.1 Research overview

19.1.1 Research Budgets account for a considerable proportion of University College discretionary income. The following guidelines have been written in order to clarify the procedures, which will be followed in respect of all research spending.

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19.1.2 The budget holder for research spending is Prof David Timms, Assistant Director who is Chair of the Research Committee of the Academic Board. He is accountable for all research spending and retains overall responsibility for research budgets. Priorities for spending are determined by the research budget holder after consultation with the Research Committee.

19.1.3 The Research budget holder identifies approved research areas on an annual basis, and Finance codes have been set up in order to monitor actual spending against approved allocations. Research lead officers are established in respect of each area. Research lead officers may not exceed allocations made by the research budget holder, vire between them, or vire between budgets identified for research spending and those identified for other purposes, without the express written permission of the research budget holder. Research lead officers must ensure that spending conforms to the requirements of the strategy as laid down by the research budget holder after consultation with the Research Committee.

19.1.4 Research lead officers should be aware that the University College Financial Regulations and Accounts Procedures apply to all University College income and expenditure, including research. Research lead officers should keep records of spending in their areas sufficient to enable accurate monitoring of their expenditure to be maintained.

19.1.5 Research lead officers will identify research active staff in conjunction with the research budget holder. Research active staff may not incur expenditure in any form without the prior written approval of the research lead officer for their area.

19.2 Research budget allocations

19.2.1 Research funds are allocated for a single financial year at a time.

19.2.2 At the end of the University College financial year any unspent allocation will be transferred to general University College reserves. If there is a case for carrying forward unspent allocations (including staffing) then approval should be sought from the Head of Finance by the research budget holder well in advance of the University College financial year-end. Carry forward of sums in excess of £30,000 will require Governors' approval.

19.3 New Projects overview

19.3.1 New research or consultancy projects must be approved by the head of Finance.

19.3.2 Before a new project is set up within the Finance system the following process must occur:

Project leader provides Head of Finance with costing and pricing information for approval before contacting sponsor

The Head of Finance will agree an appropriate overhead rate

Any offer is reviewed by the Head of Finance before being accepted. Project lchanges to the proposal are workable within the limits of the offer

Once a contract has been entered into, the Head of Finance will create a project account with appropriate coding within the Finance system.

19.3.3 On completion of the project the Head of Finance will confirm all overheads have been accounted for and close the project writing off any surplus or deficit to reserves.

19.4 Purchasing

19.4.1 Equipment and materials (and sometimes travel) should be ordered in accordance with section 5 above.

19.4.2 Where requests for payment are for the research lead officer personally, they must be authorised by the research budget holder.

19.5 Expenses

19.5.1 Expenditure on travel for research must be approved in advance by the research lead officer signing the ABS form. The appropriate Head of School should also sign the ABS form to approve the absence. Reimbursement will be made through Payroll in the month following receipt of a completed staff travel & expenses claim form. The claim must not exceed the ABS form estimate. Claim forms can be obtained from Finance and must be authorised by the research lead Officer. ABS and claim forms for the research lead officer personally must be authorised by the research budget holder.

19.5.2 Receipts must be provided and they must precisely identify the nature of the expense.

19.5.3 Staff travelling by rail should obtain a rail warrant from the Transport and Projects Officer prior to making the journey. The warrants can be used instead of cash to obtain rail tickets at the BR ticket office.

19.5.4 Staff travelling by air should request the Transport and Projects Officer to purchase tickets through travel agents approved by the University College. All overseas travel undertaken on behalf of the University College is covered by University College insurance.

19.5.5 Claims for reimbursement of expenditure other than travel must be authorised by the research lead officer and may be made through petty cash, by cheque or through Payroll depending on the nature of the expenditure. Such payments in respect of the research lead officer personally must be authorised by the research budget holder.

19.5.6 As a general rule reimbursement will only be considered where an individual claim is less than £50 and where the total of such claims in any one month is less than £100.

19.5.7 Such payments will only be made where budget provision has been allowed and where the claimant can demonstrate that the items could not have been purchased more cheaply through the University College ordering process or from the University College stationery shops.

19.5.8 Receipts must be provided and they must precisely identify the nature of the expense.

19.6 Fee payments

19.6.1 No fees will be paid to permanent full time University College staff. Where hourly paid teaching staffs are employed to enable permanent staff to undertake research then the Personnel department must raise contracts in advance.

19.6.2 Hourly paid staff may claim fees. Such claims will be paid through Payroll net of tax and National Insurance. Claims must be signed by the claimant, initialled by the lead officer of the research project and authorised by the research lead officer. Authorised claims must be passed to Finance by the deadlines published by the Payroll department and included on the Finance web page.

19.7 Information on expenditure

19.7.1 The research budget holder and research lead officers will receive departmental management accounts from Finance and should be aware of section 20 below.

20 BUDGET HOLDER GUIDE TO DEPARTMENTAL MANAGEMENT ACCOUNTS

20.1 Month end procedure

20.1.1 Budget holders should forward invoice paperwork to Finance without delay. This is particularly important at month end. Approved invoices will only be included in the monthly accounts if they are received in Finance by the month end deadlines notified to budget holders from time to time and published on the Finance web page.

20.1.2 "Selling" departments including shops, catering and print room should forward to Finance, internal purchase orders by the timetabled “Last date of receipt for inclusion in accounts”. Internal purchase orders should not be held until the end of the month, but sent regularly to Finance.

20.1.3 Income generators should forward requests to raise sales invoices to Finance without delay. This is particularly important immediately before the end of each month so that invoices can be raised in that month. This will enable cash to be collected at the earliest opportunity and will ensure that the income analysis will be complete for the month.

20.1.4 Staff who have received cash advances for travel and subsistence should forward details of actual expenditure (including receipts) to the Cashier at the earliest opportunity and at least within 3 weeks of return from a trip. This will enable the costs to be reflected in the monthly reports in the correct period.

20.2 Month end Finance reports

20.2.1 Finance reports will normally be produced monthly and will be forwarded to budget holders on the dates published on the Finance web pages. The reports are normally distributed by email as Adobe Acrobat documents. They provide summary and transaction detail on a financial year basis. The financial year runs from 1 August to 31 July each year. The reports are made up as follows:

20.2.2 Covering memo. It is important that the covering memo is read carefully each month. The memo contains general information but may also contain comments specific to an individual budget holder. Information may be requested, or particular problems may be highlighted.

20.2.3 Department print. This printout summarises balances at school or area by budget type (income, salary, capital etc.) and has a separate section for each school or area being reported. The columns show balances for: Budget total for the year Actual B/F (balance at end of previous period) Actual month (sum of transactions during the month

being reported on) Actual YTD (Year to date balance at the end of the

period) Budget YTD (Year to Date budget total) Variance (difference between Budget YTD and

Actual YTD) Commitment (sum of outstanding commitments as at

reporting date) Prior year actual for YTD Prior year actual whole year.

20.2.4 Summary print. This printout shows the same columns as in the above report but nominals are not grouped together and shown at summary level. Balances are instead shown at nominal level, with subtotal rows showing the grouping by budget type. Some nominal balances are broken down further and shown at account level (e.g. premises costs). Project departments are printed at the end of the report with each project on a separate page.

20.2.5 Detail print. This printout is on A4, but is printed in landscape (wide) orientation. The printout contains details of transactions for the full financial year being reported on.

21 BUDGET HOLDER GUIDE TO INCOME GENERATING ACTIVITIES

21.1 Core and established activities

21.1.1 These activities are managed and resourced centrally. All budgets are determined by the Director and submitted annually for approval to the Board of Governors.

21.1.2 The core activities of the University College are teaching and research. These activities include the work of: Academic schools Library & Information Services Administration Premises & grounds Student residences Domestic services General education (Academic Office, Publicity,

Graduation/Alumni, Equal Opportunities).

21.1.3 The following activities are now regarded as established activities of the University College: International Operations (inc Socrates) Staff and Student Services (Careers, Welfare,

Transport, Arts Centre (exhibitions and performances)

Catering (term time) Innovation (Participation, Development, HEROBC,

Links with Business) Development of Teaching & Learning.

21.2 Non-core activities

Other activities are regarded as non-core activities. These may be managed centrally by the Head of Finance, or with the approval of the Head of Finance may be managed by other budget holders through specifically agreed project accounts.

21.2.1 Centrally managed projects include: Commercial Facilities Department International Guitar Festival & Summer Schools Laundries Shops.

21.2.2 Other approved projects include: Weekend and Vacation Catering Geotechnologies Ohio Summer School Day Nursery Printshop Projects attracting external research income Academic Conferences hosted by Schools Sulis Press & Irish Studies Foundation Innovation/HEROBC activities other than those

directly resourced through central budgets as approved by Governors (e.g. Fulcrum).

21.3 Approval of budgets

21.3.1 The principal feature of non-core activities as defined above is that they must be managed so as to generate a positive net income stream. The degree of risk taken in entering into any such activity must be fully appraised, and must be in accordance with the risk appetite of the College as determined by the College’s Risk Management Policy.

21.3.2 All budget holders wishing to run a non-core activity (outwith the College’s central budget process) must contact the Head of Finance who will provide advice and review project proposals and budgets.

21.3.3 Approval must be sought annually from the Head of Finance who will generally require that net income (gross income less VAT if appropriate) shall be sufficient to allow for a central overhead recharge of 15% of all budgeted expenditure and for a retained surplus greater than or equal to 10% of the net income.

21.3.4 In circumstances where a project is approved but where no specific budget is prepared then a central overhead charge of 20% of income will be applied retrospectively.

21.4 Additional payments to employees involved in non-core activities

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21.4.1 Payments made to College employees for non-core project activities must be specifically agreed in advance by the Head of Finance as part of the project budget approval process. The budget holder responsible for managing the project must confirm such approved arrangements in writing to the employee.

21.4.2 Additional payments to a College employee must normally relate to work done outside the employee’s normal working hours, and such additional working must not conflict with the employee’s core work responsibilities.

21.4.3 Lump sum payments / hourly rates paid for non-core activities must be specifically agreed in advance by the Head of Finance.

21.5 Payments to suppliers for work on non-core activities

21.5.1 Once budgets are approved by the Head of Finance goods and services may be purchased against non-core project codes using the College’s approved purchasing procedures.

21.5.2 Payments to College employees for non-core project activities will normally be made through the Payroll system.

21.5.3 No College employee shall enter into a written or verbal contract with the College for the provision of goods or services in respect of non-core activities without the written permission of the Head of Finance.

21.5.4 All such instances of payment to College employees other than through the Payroll system must be declared as a related party transaction.

21.6 Related party transactions

21.6.1 All transactions (sale or purchase) between the College and its employees other than those relating to the employee’s contract of employment must be declared as a related party transaction (see Financial Regulations section 2.4).

21.6.2 Related party transactions shall also include any transactions involving the College and any close relative of any College employee, and as such all should be declared as in section 2.4 of the Financial Regulations.

21.6.3 Advice in all such cases should be sought from the Head of Finance before entering into such a contract.

21.7 Prices charged by non-core activities

21.7.1 Wherever goods or services are supplied to third parties including BSUC students and staff (as private individuals) then an appropriate price shall be agreed according to the nature of the supply, and the budget holder responsible for the activity must be able to demonstrate to the Head of Finance that the price is appropriate.

21.7.2 Where, in the opinion of the Head of Finance, the price is either too high or too low then he may instruct the budget holder to amend the price, or terminate the activity.

21.7.3 In all such cases the budget holder is responsible for ensuring that an appropriate invoice is raised, or that cash is received, and passed to Finance according to official receipting procedures (see section 11 ).

21.8 Internal recharges

21.8.1 Wherever goods or services are supplied to any College department by an established or non-core activity then an internal recharge should be agreed in advance of the supply of goods or services, or by reference to a standard menu of prices.

21.8.2 Where an established, or non-core activity and another department are unable to agree on the level of internal recharges then the Head of Finance will determine the level of recharge having regard to the Interests of the College as a whole.

21.8.3 In such cases the Head of Finance may determine the list of prices applicable throughout any given year.

21.9 Use of College premises for non-core activities

21.9.1 The College has a range of accommodation including residential, bookable, and designated. Most office accommodation is designated. Most seminar and lecture rooms are bookable.

21.9.2 The responsibility for determining the use of rooms rests with the Director. As the College expands room use may change. The Assistant Director with responsibility for Estates will determine all such changes in consultation with the Director.

21.9.3 Core and established activities (including all committees and groups appearing on the University College schedule of meetings) will have priority when arranging the College timetable. However when the timetable has been prepared it will be the responsibility of the Head of Finance to maximise the return to the College from otherwise unused rooms at all sites.

21.9.4 The centrally managed Commercial Facilities Department will have the sole responsibility for marketing and managing the letting of all residential accommodation (when not required for standard student lettings), and of all bookable rooms when not already timetabled for core and established use.

21.9.5 Budget holders responsible for all centrally managed and other approved non-core activities requiring the use of residential or bookable accommodation must discuss their requirements with the Commercial Facilities Department, who will be able to confirm accommodation availability and provide advice and administrative support for those activities.

21.9.6 No bookable rooms shall be unreasonably booked or block-booked and thereby remain empty when they could usefully have been used by another core or established activity, or could have been profitably let by the Commercial Facilities Department.

21.10 Development of summer schools

21.10.1 Summer schools shall include all non-core activities which take place at any College site during the summer vacation, which are marketed to individuals, and which include academic or recreational content (but excluding academic conferences).

21.10.2 The Head of Finance shall put in place appropriate support arrangements for the management and support of summer schools.

21.10.3 All Budget Holders when planning summer school activities must in the first instance contact the Head of Finance who shall determine whether the summer school activity should be managed separately by the budget holder, or whether it would be in the best interests of the College to develop the summer school alongside the College’s existing music summer schools which incorporate the International Guitar Festival.

21.10.4 For this purpose the College already has extensive links with business, sponsors, community, and city (including council officers and councillors); and already has staffing who can assist with the management of summer schools, bookings administration, grant applications, publicity materials, PR, marketing, and sale of advertising space.

22 BUDGET HOLDER GUIDE TO STUDENT SERVICES FUND ADMINISTRATION

22.1 Funds administered by the Welfare department

22.1.1 HEFCE Funds

22.1.1.1 The Welfare department is responsible for allocating funds received from The Higher Education

Funding Council. Funds currently under management are: Access to Learning Fund – awarded as either

standard, non-standard and transitional award Opportunity bursary Part-time fee waivers.

22.1.1.2 The Welfare department must: Be fully conversant with the criteria by which

funds can be released to students Be fully aware of the funding council reporting

requirements Create systems for fair and just allocation of

funds to students in a manner that is robust and open to audit.

22.1.1.3 When assessing students and awarding funds the Welfare department must comply with the requirements of the funding council as laid down in guidance released annually by the finding council and any specific guidance released by the DfES. This can include: Verification that a student is registered on an

eligible course Verification that the student is personally eligible,

which may be affected by their nationality, marital status, age, mode of study (full time / part time)

Collection of sufficiently detailed information regarding a student’s financial status. This can included bank statements utility bills and other incurred costs.

22.1.1.4 The Welfare department must ensure that adequate records are kept of funds allocated to enable all required statistical data returns as required by the funding council.

22.1.1.5 Awards are awarded at monthly intervals by an awards panel comprising a representative from the Student Union, the Welfare Office Manager, Student Money Advisor, Head of Student Services and the Student Services Accountant.

22.1.1.6 Before a panel sits the Welfare department must ensure that all recommendations to be placed before the panel are eligible and in accordance with regulations.

22.1.1.7 Following a panel sitting the Welfare department must compile a list of students and awards as confirmed by the panel for passing to Finance for payment. This list must include sufficient information to ensure that payments are made to the correct students at the correct addresses. To aid this the Welfare department should: Check that the Student Identifying number is

correct Ensure that the local address held on SITS is

the same as that quoted on the award application. Where differences are encountered steps are to be taken to ensure that both the SITS and Finance accounting package data is updated

Provide the list in an electronic table format (e g excel spreadsheet), which includes fields for title, last name, forenames, award number, and amount

Provide formal written confirmation that the above points have been completed.

22.1.2 Short term loans from access funds

22.1.2.1 Home and EU students experiencing financial difficulty i.e. a delay in payment from the Student Loan Company may make an application for a short-term loan. Students may be given up to 5 single loans of £50 at no more frequent than weekly intervals. Students may not normally be given more

than £250 in any one academic year. Students must provide a method of repaying the loan when collecting the loan from Finance.

22.1.2.2 When assessing a student for a loan the Welfare department should: Explore all alternative routes of financial advice

for the student, which can include financial counselling

Confirm that the student has made an application to the hardship fund for an award

Verify by reference to the SITS system that the student is eligible for a loan i.e. not overseas and not withdrawn or excluded

Take into consideration the students ability to repay the loan and if necessary the time scale of repayment.

22.1.2.3 On receipt of a short-term loan application the Welfare Officer should: Ensure that the student has completed the form

in full, that the SITS number is included and that the student has signed it

Sign the application to confirm Welfare department approval of the loan

Certify any special requirements Enter the loan in the Dream system if the loan

does not cause the student to exceed the £2500 limit for each academic year.

22.1.2.4 Short-term loan application forms should be passed to the Student Services Administration Assistant on a daily basis for processing for payment.

22.1.2.5 Students can collect their short-term loan after mid day on the day following application from: The Finance Income office at Newton Park The Finance Office at Sion Hill.

22.1.2.6 Students must be told to bring with them a form of identification, preferably photo-ID (student identity card is ideal) and the means to repay the loan (post-dated cheque, bank details for a standing order mandate or a debit card. Credit cards cannot be accepted).

22.2 Funding council funds administered by the Student Services Accountant

22.2.1 The Student Services Accountant is responsible for monitoring, assessment and allocation of funds received from the Teacher Training Agency. Funds currently under management are:

Teacher Training bursary Secondary Shortage Subject Scheme.

22.2.2 When assessing students and awarding funds the Student Services Accountant must comply with the requirements of the funding council as laid down in guidance released annually by the finding council and any specific guidance released by the DfES. This can include:

Verification that a student is registered on an eligible course

Verification that the student is personally eligible, which may be affected by their nationality, marital status, age, mode of study (full time / part time)

Collection of sufficiently detailed information regarding a student’s financial status. This can included bank statements utility bills and other incurred costs

Confirmation of continued attendance of students in receipt of Teacher Training Bursaries and Returner’s Bursaries to ensure eligibility for each instalment.

22.2.3 To carry out the duties in section above the Student Services Accountant relies on information from Personnel

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outside of the Finance department, particularly lecturers for attendance verification, and must be able to rely on their full co-operation.

22.3 University College funds administered by the Student Services Accountant

22.3.1 The Student Services Accountant is responsible for monitoring, assessment and allocation of funds in relation to the University College Loan scheme for students in the first year of a two year PGCE course.

22.3.2 When assessing students and awarding funds the Student Services Accountant must comply with the requirements of the funding council as laid down for a student who will be able to claim TTA bursary as in section above.

22.3.3 The Student Services Accountant shall recover the loan from students by deduction from their TTA bursary in their second year.

22.3.4 Where students fail to complete their second year the Student Services Accountant will make a reasonable arrangement with the student for recovery of the loan.

22.3.5 Where the Student Services Accountant is not able to recover the loan, the debt will be passed to the Senior Credit Controller to take whatever action is necessary to effect recovery in accordance with section below.

23 FINANCE CONSTRUCTION INDUSTRY SCHEME INSTRUCTIONS

23.1 Operation of the scheme

23.1.1 Under the Construction Industry Scheme (CIS) the University College is required to administer the following monthly by the 19th of each month:

Prepare CIS25 payment vouchers for transmission to CIS4 sub-contractors and to transmit to the Inland Revenue together with payment of all deductions made from CIS4 sub-contractor invoices

Prepare CIS23 payment vouchers for transmission to the Inland Revenue in respect of (net) payments made to CIS5 sub-contractors

Forward to the Inland Revenue CIS24 vouchers received from CIS6 contractors.

23.1.2 To ensure that all sub-contractors under the CIS are correctly set up on the Finance accounting database the Finance Officer (Payments) should run a report to identify any contractors with missing entity data weekly before payment batches are created.

24 FINANCE PURCHASES INSTRUCTION

24.1 Purchase order forms

24.1.1 Supplies of BSUC external and internal order forms (excluding print shop IPO’s) are maintained by the Finance Purchases section and are only issued to authorised signatories.

24.1.2 Authorised signatories must sign for receipt of the order forms in the register of order form pads held by the Finance Purchases section.

24.2 Receipt of orders - paper

24.2.1 On receipt of the yellow copy order the following items should be checked prior to the order being entered onto the system.

24.2.2 That an authorised signatory has signed the order. A list of authorised signatories and their copy signatures is maintained in the Finance department and is available on request.

24.2.3 That the order has been coded, that the signatory is entitled to use the code and that the code used is reasonable.

24.2.4 That the order has been priced. The effectiveness of the commitment system is considerably diminished if orders are not accurately priced and every effort should be made to identify budget holders who are omitting to correctly price their orders.

24.2.5 That the total value of the order does not exceed the level at which market testing procedures come into force.

24.2.6 In addition to the checks outlined above, all orders in excess of £10,000 are to be checked to ensure that the appropriate market testing requirements have been met. A market testing header sheet (waiver form) is to be attached to all such orders and is to be appropriately filled out.

24.2.7 The required quotes or tender record should be attached to the order on receipt in Finance.

24.2.8 If the budget holder has failed to comply with the appropriate market testing procedures above, or has not selected the supplier quoting the lowest price then the market testing procedures header sheet should be sent to the ordering department for comment and to make a case for waiver of Financial Regulations.

24.2.9 The written authorisation of the Head of Finance is required in all cases where a waiver of Financial Regulations is required. The appropriate market testing procedures header sheet should be signed accordingly.

24.2.10 The Finance Officer (Purchases) shall keep a log of all orders received with a value in excess of £10,000 with details of compliance with Financial Regulations.

24.2.11 The Operations Accountant shall report all instances of waiver to the Audit Committee.

24.2.12 Quotes should be filed with the yellow copy order form. The Assistant Director with responsibility for Estates should retain copies of tenders and the envelopes in which they were received as evidence of sound tender procedure.

24.2.13 Care should be taken to ensure that budget holders do not try to circumvent the Financial Regulations on tendering procedures by issuing multiple orders, all with an individual value of less than £5,000, for the supply of essentially one item or service. This may be a particular problem in the ordering of temporary staff when the period of employment is not known with certainty.

24.3 Treatment of utility invoices

24.3.1 All utility invoices should be addressed to Finance.

24.3.2 The Finance Officer (Purchases) should consult their log and compare the invoice details with previous invoices. They should advise the budget holder of any significant changes when forwarding the invoice for approval.

24.4 Entry of commitment

24.4.1 Orders should not be entered onto the commitment system until the procedures detailed in sections 6.6 and 24.2 have been performed.

24.4.2 If the order involves a new supplier then that supplier's details must be entered onto the purchase ledger system prior to entering the commitment. See section 24.6 .

24.4.3 The commitment is entered through Dream. This is accessed through the following menus: Options Order Input.

24.4.4 The VAT code should be entered at the commitment stage: Exempt Zero rated Standard irrecoverable Standard recoverable.

24.5 Cancellation of order

24.5.1 If a budget holder subsequently cancels an order then this order can be removed (if no deliveries yet made against it) or completed (if some lines already delivered) by using the validate orders option on the order processing menu.

24.5.2 The budget holder should inform Finance that the order has been cancelled by returning the green and yellow copy orders clearly marked as "cancelled". These should be filed with the completed yellow copy orders.

24.6 Creation of new supplier

24.6.1 Prior to creating a new supplier identity, first ensure that this is necessary by performing a supplier search.

24.7 Receipt of purchase invoice from supplier

24.7.1 All purchase invoices should be date stamped at the time of opening the post. The invoice should then be entered on to a register.

24.7.2 If the invoice quotes a paper based order number or reference then the invoice should be entered onto the “code known” register.

24.7.3 If the invoice quotes an on-line order number or reference then the invoice should be entered onto the “unapproved” register.

24.7.4 If the invoice has no details that can establish ownership, then the invoice is input on the “code unknown” register.

24.7.5 The original invoice is scanned and filed away in document number order to ensuring that the original is kept in Purchases.

24.7.6 Copy invoices relating to paper-based orders should then be sent out to budget holders for approval.

24.7.7 If the invoice relates to an on-line order but the invoice amount is greater than the order a copy of the invoice is to be sent to the budget holder for approval of the greater amount.

24.8 Receipt of purchase invoice from budget holder

24.8.1 Invoices received from the budget holder should be attached to the green copy order. Check that the authorised signatory has signed the green copy order; this confirms that the order has been correctly fulfilled. Check that any difference between the order price and the invoice price has been noted on the green copy and that the original authoriser also signs this alteration. This ensures that all variances have budget holder approval.

24.8.2 If the invoice is received attached to both the green and yellow copy order then the order has not been committed. If this is the case follow the procedures detailed in section 24.9 .

24.9 Receipt of purchase invoice for which there is no commitment

24.9.1 Invoices for which there is no commitment (i.e. those which arrive in Finance attached to both the yellow and green copy of an order) can be entered directly onto the purchase ledger. This procedure is not to be used for any Property Services building invoices or for invoices in excess of competitive tendering limits. All Property Services building invoices and invoices exceeding £5,000 for which there is no commitment should be entered onto the commitment system to ensure the completeness of the report detailing all large orders.

24.10 Invoice entry routines

24.10.1 The system will allocate a unique document reference number when the details as entered are accepted. This reference number is used as the internal invoice reference number and should be entered into the stamped box on the invoice along with the date of entry.

24.11 Authorisation of invoices

24.11.1 The Finance Officer (Purchases) shall post approved invoices to the books from the various registers, ensuring that the details are valid and that all purchasing procedures have been followed.

24.12 Receipt of statements

24.12.1 Supplier statements should be reviewed for evidence of old (greater than 2 months) outstanding invoices. Any such invoices should be followed up with the budget holder and the supplier to ensure that payment is not unduly delayed.

24.13 Orders closed prior to completion

24.13.1 If an order has been accidentally closed prior to completion then subsequent invoices against that order should be treated as if they were orders for which no commitment had been made and entered directly onto the purchase ledger, see section 24.9 .

24.14 Month end procedure

24.14.1 The timetable for month end closure will be determined by the Head of Finance and systems accountant and distributed to all Finance staff.

24.14.2 Invoices held in the register at month end should have time to be authorised and posted to the books by the last input date.

25 FINANCE PAYMENTS INSTRUCTION

25.1 Principles

25.1.1 Payment by petty cash and payment authorisation forms should not be used to try and avoid the purchase ordering procedures and the commitment system. Where an invoice made out to BSUC exists or can be obtained payment must be made through the purchase order / purchase ledger system supported by a BSUC or BSUC Ltd external order form or authorisation as appropriate.

25.1.2 The requirement to follow tendering procedures is mandatory as laid down in the Financial Regulations.

25.2 Payment methods and times

25.2.1 Payments are made by way of petty cash, BACS, automated purchase ledger cheque runs; nominal only automated cheque runs, and manual cheques.

25.2.2 Petty cash (see section 8.2 ) can be made at any time, BACS payment runs are created weekly on Tuesday (payment to supplier bank accounts on Friday) and automated and nominal cheque runs are made weekly on Wednesdays. In extreme circumstances manual cheque payments can be made.

25.3 BACS payments

25.3.1 BACS is the University College’s preferred method of payment.

25.3.2 The Finance Officer (Purchases) creates the BACS payment paylist - see section 25.5 . The final paylist is scrutinised by the Operations Accountant who makes the transmission after receiving the BACS passwords from the Deputy Head of Finance. The BACS transmission record, attached to a copy of the payments audit report, is scrutinised and signed by the Deputy Head of Finance. This ensures that fraudulent BACS payments cannot be made.

25.4 Cheques

25.4.1 Cheques should never be pre-signed, and unused cheques should be held in a secure location at all times.

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25.4.2 Any spoilt cheques should be marked as cancelled and retained, to ensure that all cheques can be accounted for.

25.4.3 Authorised cheque signatories are: The Director The Assistant Director with responsibility for Estates The Head of Finance The Deputy Head of Finance The Operations Accountant.

25.4.4 Cheques should always be signed in accordance with the mandate:

< £750.00 Any one signatory, type A or B

<= £4,999.99 Any two signatories, type A or B

>= £5,000.00 Two signatories, including at least one type A

Type A Signatories The Director The Head of Finance

Type B Signatories Assistant Director with responsibility for Estates Deputy Head of Finance Operations Accountant.

25.5 Paylist creation

25.5.1 A paylist is created selecting “Options” “Payments”.

25.5.2 The media of payment must be selected (BACS / cheques). By setting up supplier details to include payment method this automates the paylist creation.

25.5.3 A due date of the following Thursday will pick up all accounts with invoices outstanding and due to be paid before the next week payment run.

25.5.4 The Finance Officer (Purchases) should then review the accounts selected, taking into consideration credit notes and any special consideration or requests.

25.5.5 The Operations Accountant must then review the paylist and authorise it when they are satisfied that payments are valid.

25.5.6 The Operations Accountant must then follow the BACS procedures laid down in the transmission instructions if the paylist is for BACS.

25.5.7 A cheques paylist must be authorised by the Operations Accountant, however the cheque signing must be in accordance with section 25.4 .

25.5.8 The cheques should be separated into the following categories:

Less than £750 Between £750 and £5,000 Over £5,000.

25.5.9 The paylist report should be reprinted to include cheque numbers and presented with cheques and supporting documents for signature in accordance with section 25.4 .

25.6 Manual cheques

25.6.1 Manual cheques should only be used when immediate payment is essential. This is especially important in the case of suppliers who would normally be paid by BACS.

25.6.2 A manual cheque can only be raised if the supporting paperwork, for example a signed order and invoice, is in place.

25.6.3 The cheque and the supporting paperwork should be presented for signature in accordance with section 25.4 .

25.6.4 To prevent invoices being paid by both manual cheque and by BACS or automated cheque, the manual

chequebook should be entered straight away on the Finance system.

25.7 Payments not supported by invoice

25.7.1 This facility should be used where a valid payment authorisation form or approved list is received (see section 6.19 ).

25.7.2 The cheque details are entered by period. Particular attention should be given to the payee name, the expenditure code(s) and the nominal narrative.

25.7.3 Cheques should be printed as in section 25.5.4 and presented for signature.

26 FINANCE PETTY CASH INSTRUCTIONS

26.1 Value of petty cash claims

26.1.1 Budget holders have been instructed that only in exceptional circumstances should payments be made by petty cash, and in any event such payments should not exceed £20.

26.2 Administering petty cash claims

26.2.1 In order to reclaim petty cash expenditure the purchaser must produce a detailed VAT receipt, which has been coded and signed by the appropriate budget holder.

26.2.2 The purchaser should sign the petty cash voucher to acknowledge that the expenditure has been reimbursed.

26.2.3 Petty cash repayments should be coded to the petty cash float and the petty cash voucher placed in the safe for the Cashier.

26.2.4 The Cashier should examine the receipts and petty cash vouchers, and transfer the expenditure to the relevant budget codes.

26.2.5 The Cashier should review outstanding petty cash transactions on a regular basis (at least monthly), and take appropriate steps to reconcile or post outstanding expenditure.

27 FINANCE SALES LEDGER INSTRUCTIONS

27.1 Sundry sales

27.1.1 Sundry sales covers income from projects, consultancy, vacation courses and the like. It does not include income in respect of tuition fees (except for overseas tuition fees) or HEFCE funding.

27.2 Cash sales

27.2.1 The procedures covering the receipt of cash and cheques are detailed in sections 11 and 30 .

27.3 Billing procedure

27.3.1 Finance alone is responsible for the raising of sales invoices.

27.3.2 Sundry sales invoices should only be raised following receipt of an official request for invoice form.

27.3.3 The Income Clerk should check the request, insert the VAT code, and endorse the form as satisfactory prior to the invoice being raised. The Income Clerk should ensure that the coding is reasonable and that the customer information and the narrative are sufficient.

27.3.4 Invoices are raised using the SIN document type and the Sales Invoice2 UDI.

27.3.5 In the case of first time customers it is necessary to set up a new account prior to raising the invoice (see section 27.4 ).

27.3.6 The invoice details should be entered directly from the invoice request form.

27.3.7 The VAT code should be entered as follows: E Exempt F Fuel rated supplies O Outside scope sales S Standard rated sales Z Zero rated sales.

27.3.8 Where the narrative required on the face of the Invoice exceeds 30 characters in length, a narrative is entered in the description field, which will appear on the management accounts. Additional data can be entered as a comment on the credit lines of the invoice, having first deleted the operator date / time stamp which is system generated.

27.3.9 The system will automatically calculate the VAT and the invoice total and will assign the next sequential invoice number.

27.3.10 The invoice request form should be grid stamped and the document number and date entered.

27.3.11 The invoices are printed three times. One copy is sent to the customer, one copy to the originator and a final copy is attached to the request form and retained by Finance for scanning and audit purposes.

27.3.12 The copy invoices and the attached request form are first scanned and attached to the document then the papers are filed in numerical order.

27.4 Creation of new customer

27.4.1 Prior to creating a new customer identity a search of existing customers should be made to ensure the customer is not already set up.

27.4.2 It is particularly important to correctly identify the customer name and address. Care should be taken when creating a new customer account to ensure that the account is created allowing input and is not secured.

27.5 Receipt of cash

27.5.1 On receipt of cheques or cash through the post or directly in to the bank account the amount is credited immediately to the customer account.

27.5.2 If the source or reason for the payment is not immediately apparent the income can be credited to the X00846 !SUSPENSE account but such credits must be followed up and transferred to the correct account as quickly as possible.

28 FINANCE FEE INSTRUCTIONS

28.1 SLC electronic tuition fee reports

28.1.1 The SLC send electronic reports in the autumn and spring terms showing the students that they believe are studying at this institution, their tuition fee status and the proportion of fees to be paid by both student and SLC.

28.1.2 Before the first report of the year can be run the census dates have to be updated in the set-up file. This is done via the SYP screen. The file to be updated is SRS_XSFU_004.

28.1.3 The electronic SLC reports are entered into SITS using the ISFU screen.

28.1.4 Once entered the results can be viewed in the SFU screen by isolating the latest process by selecting “Updtd”= the date that ISFU was last run. The results are categorised as follows: Not matched UCAS ID matched DOB / Name matched Sponsor Ref matched Several STU may match Manual match.

28.1.5 The ISFU process will have matched all student records to the SLC record where a positive ID is possible where it has found in the student SITS record and the SLC record either: An identical UCAS ID An identical sponsor reference Students with identical names and dates of birth.

28.1.6 Those records that the ISFU process was not able to automatically match will be listed in “STUDENT/APPLIC” field “not matched” and “STUDENT/APPLIC” field “where several may match”. These must be investigated and if the correct student record can be positively identified the “STUDENT/APPLIC” field must be set to “manual match”, the student code entered in the “Student code” field and then the records linked by clicking on the “Re-match SFU records” button with the mouse.

28.1.7 The records that do not match will either be errors in the SLC file or students who are not entered on SITS such as the students recorded on the Inset database. The SITS Finance process will raise no fee for any unmatched student.

28.2 SITS Finance module

28.2.1 Undergraduate full time and postgraduate full time fees are charged using the SITS Finance module.

28.2.2 The SITS Finance module uses data fields in the student SITS record to determine whether a charge is relevant. These fields are “student fee status” and “student status”. The integrity of the data entered into these fields must be checked for appropriateness against the student batch number data and mode of attendance field and any errors found fed back to Registry for investigation if necessary and correction.

28.2.3 The proportion to be paid by the student or their sponsor is discerned by the entry in the SSP screen. The ISFU process writes in this entry for all matched or manually marched students. This can also be entered manually. The integrity of the data entered into these fields is exhaustively checked for appropriateness against the student batch number data and mode of attendance field and any errors found fed back to Registry for correction.

28.2.4 Fees are processed by using the GFD screen to generate fees due using the current set-up and information. This should be exhaustively checked using the Fees Due Report (accessed via screen FDR) for errors and omissions and corrected until the fees listed represent the fees that need to be charged.

28.2.5 Fees are then generated using the GFT screen.

28.2.6 Fees generated in GFT are transferred from the SITS database to the Dream system to enable credit control to be carried out.

28.3 Tuition fees entered direct into Dream

28.3.1 Part-time and Masters tuition fees are entered into Dream from a list provided by Registry which is checked against the Masters students’ Finance forms to ensure all students are included.

28.3.2 Fees are entered using the SIM document type and “Misc. fee” UDI.

28.4 Tuition fee billing

28.4.1 Sponsor invoices are generated in SITS. Students are sent statements showing any outstanding fees due (see section 29.3 ).

28.5 Studio fees

28.5.1 Lists of students who have registered to study courses or modules that attract studio fees are obtained from SITS and the appropriate charge is levied onto the student

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account in Dream using the SIM document type and “Misc. fee” UDI.

28.6 Accommodation fees

28.6.1 The Accommodation Officer enters the fee data into Dream using the SIR document type and “Room Fees2” UDI. The accommodation licence is generated from the document number using Crystal report “new licence”. It will show the amount due per residence period, and the dates that each amount is due. Students will sign their licence.

28.7 Miscellaneous fees

28.7.1 Miscellaneous fees are entered in to Dream using the SIM document type and “Misc. fee” UDI.

29 FINANCE CREDIT CONTROL INSTRUCTIONS

Detailed instructions on the debt collection process exist in the Income section.

29.1 Debt collection

29.1.1 Finance is responsible for all debt collection.

29.1.2 Debt collection procedures vary by type of debtor according to the perceived risk.

29.2 Sundry sales

29.2.1 An aged debt report should be produced at least monthly. This will show outstanding debts aged in months. The Credit Controller reviews the aged debt report to ensure that appropriate action has been taken against late payers.

29.2.2 Payments due from Customers paying by agreed cheque instalments will be entered on the appropriate post-dated payments nominal on the date that payment is due. All post-dated payment nominals are to be checked daily to ensure prompt banking. Missed payments and bounced cheques must be followed up with the standard letter immediately.

29.2.3 Statements should be produced monthly. These should be produced in the first week of the following month, after all of the previous month's invoices and income have been entered. The customer will receive the following standard reminder statements: Current - statement Month 1 - reminder statement with appropriate

reminder plus follow up telephone call if value is significant with comments noted against customer account

Month 2 - reminder statement with appropriate warning plus further follow up telephone call at which the last month’s comments (if any) will be discussed. Comments to be noted

Month 3 - reminder statement with appropriate 7 day warning plus further follow up telephone call when previous notes will be discussed and customer reminded that the account will be handed over to an outside debt collection agency without further correspondence from BSUC

Seven days later debt is handed over to the Credit Controller.

29.3 Student Debts

29.3.1 Statements

29.3.1.1 Statements are sent out to students monthly once residence and fee payments and post-dated payments have been allocated. Debt is already overdue at this point as fees fall due at the beginning of the term.

29.3.1.2 Students will receive the following standard reminder statements:

Current - statement

Month 1 - reminder statement with appropriate reminder plus follow up telephone call if value is significant with comments noted against customer account

Month 2 - reminder statement with appropriate warning plus further follow up telephone call at which the last month’s comments (if any) will be discussed. Comments to be noted

Month 3 - reminder statement with appropriate 7 day warning plus further follow up telephone call when previous notes will be discussed and customer reminded that the account will be handed over to the Credit Controller without further correspondence from BSUC. Student’s tutor is asked by email to assist in encouraging the student to visit the Income Office.

29.3.1.3 Seven days later, one final letter is sent to the student while their file is being prepared for further action. Seven days after this the file is handed over to the Credit Controller.

29.3.2 Registrations

29.3.2.1 A member of Finance Income staff attends all Newton Park and Somerset Place registrations at which time all students are required to sign a payment of tuition fees form. They are further required to produce some means to pay the fee: A sponsor promise to pay (LEA assessment

form or letter from sponsor) A cheque, which for Undergraduates and PGCE

students can be post-dated to 01 January An immediate debit or credit card payment Complete and sign a standing order mandate.

29.3.3 Letters

29.3.3.1 A letter is sent out to all student debtors in the second term outlining the sanctions that are available to Finance in the event of a non payment of debt i.e. the following years registration may be delayed or suspended. Loans or grants are not issued to students before registration. Final year students will not receive their certificates at graduation.

29.3.3.2 Letters are sent in the event of a cheque being dishonoured or, a standing order mandate failing.

29.3.4 Interviews

29.3.4.1 All students, but particularly overseas students, are sent letters asking them to attend an interview with a member of Finance to discuss their continued failure to pay fees. Overseas student interviews include a member from the International Activities Office.

29.4 Sponsor debts

29.4.1 One invoice is raised per year during January to all sponsors except SLC. Statements are sent monthly.

29.4.2 Statements are sent monthly as follows: Current - statement Month 1 - reminder statement with appropriate

reminder plus follow up telephone call if value is significant with comments noted against customer account

Month 2 - reminder statement with appropriate further reminder plus further follow up telephone call at which the last month’s comments (if any) will be discussed. Comments to be noted.

29.5 Inservice debts

29.5.1 Inservice fees are due at registration and all inservice students are sent a letter in advance of registration explaining this. The letter requires them to bring to registration either payment or a letter confirming sponsorship from their school or local authority. A member of Finance Office Income staff attends registration and collects fees and sponsorship confirmation. Students are required to sign a form confirming their fee payment source and agreeing to pay any part not paid by their sponsor.

29.5.2 Inservice students and sponsors receive monthly statements and reminders in the same way as mainstream students above (see 30.3 and above).

29.6 Write off of bad debts

29.6.1 If in exceptional circumstances a debt proves either impossible or not cost effective to collect, it may be written off as a bad debt to M50385 BADDEBT. Uncollectable debts incurred in the same financial year that they become uncollectable should be written back to the charge code. Debts incurred in previous years would have been included in the bad debt provision and can be written off to M50385 BADDEBT as long as the value of uncollectable debts written off in the financial year does not exceed the value of the bad debt provision.

29.6.2 Authority to approve bad debt write off rests with the Operations Accountant for individual debts of less than £1,000 or for debts not exceeding £5,000 per annum. The Head of Finance only can approve write-off of any debts greater than these limits.

30 FINANCE RECEIPT INSTRUCTIONS

30.1 Receipt of income

30.1.1 Finance Office staff must count and receipt all income in the presence of the transferee prior to accepting custody of that income.

30.1.2 The income must be agreed to the receipts in the transferee's receipt book, or payments schedule. Each receipt in the receipt books for which the income refers must be stamped to acknowledge receipt of the income by Finance.

30.1.3 The income must be entered on the Finance system using the appropriate entry screen and a receipt automatically produced.

30.2 Income received by post

30.2.1 Two members of Finance staff, excluding income staff should open all Finance Office mail. The two should usually be the Cashier and the Finance Administrator.

30.2.2 As the mail is opened one of the two openers must record the value of all cheques received on an add list. Once all the cheques have been collected both openers should initial the add list.

30.2.3 The add list should be entered into the cheques received book, and the Counter Clerk will enter the payee names against the amounts. Cheques are passed to income staff for coding before being entered onto the Finance system. The Counter Clerk will record the initials of the income clerk dealing with the cheque into the cheques received book and once the cheque has been entered into a cashday will add the system receipt number.

30.3 Income from credit cards

30.3.1 The University College has a facility for accepting certain income by means of credit card. The credit cards supported are MasterCard, Visa, Switch, Delta, Solo, Electron, Maestro and JCB. This machine is linked by telephone to NatWest Streamline.

30.3.2 The PDQ (processing data quickly) machines are situated in the Income Office at Newton Park and the Sion Hill Finance Office. Some mobile machines are also available for use outside the main Income Offices. When not in use they should be returned to the Income Office at Newton Park.

30.3.3 The customer (card number, expiry date) and amount details are entered verified and approved on-line.

30.3.4 At close of business each day the machine is closed down and all transactions for the day are summarised.

30.3.5 The details of all transactions are reconciled against the amount recorded on the Finance system daily.

30.3.6 The Cashier will check the cashday balance against the amount credited to the bank account. Any discrepancies are to be taken up with the Finance Officer (Income).

30.3.7 Commission charges will be debited to our bank account on or about the 10th of the month following transactions. The Cashier must check the charges, obtain approval for them and debit the agreed accounts.

30.3.8 Rental of the PDQ machine will be debited from our bank account by monthly direct debit.

30.4 Entry of income onto Finance system

30.4.1 All income must be entered onto the Finance system as soon as possible. If for any reason, the system is not available manual receipts should be filled in and issued, then entered onto the system as soon as possible. Wherever possible this should be done in the order in which they were received.

30.4.2 All cash / cheque / credit card entries must be entered onto the system using document type TIL (for Newton Park cash office) or TILS (for Sion Hill cash office). There are several UDI (User Defined Input) screens designed to assist in the entry of cash transactions onto the Finance system. The appropriate UDI must be used.

30.5 Security of cash held

30.5.1 Income should be held securely prior to banking. Cash and cheques should be held out of sight in a locked drawer during the day and should be transferred to the safe at night.

30.5.2 Daily income should be reconciled to the Finance system balance before being placed in the safe. The total safe balance should be checked against the Finance system every week.

30.5.3 The level of cash held in the safe should never exceed the insurance limits: Newton Park - Ratner Trustee £20,000 Sion Hill - Fichet Bauche £10.000 Newton Park - strong room £1,000.

30.5.4 Access to the safe should be restricted by need.

30.5.5 Income should be banked intact. Whilst it may be used to provide change for retail outlets and vending machines it should not be used to make purchases.

30.6 Banking procedure

30.6.1 Income is generally banked via Royal Mail Cashco collection.

30.6.2 Income must be banked on a timely basis. At times of considerable income receipt, for example the beginning of term, this may necessitate income being banked on a daily basis, which may involve either additional Cashco collections or Finance staff attending the bank personally.

30.6.3 The level of income collected should dictate the timing of Finance staff visits to the bank and this should not lead

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to a routine developing. The days and times of banking trips should be varied as far as practicable.

30.6.4 The Cashier making the banking trip should be escorted at all times in accordance with the limits laid down by the insurers. These limits state that whenever money is in transit it must be accompanied by: Up to £2,500 1 able-bodied person Up to £5,000 2 able-bodied persons Up to £7,500 3 able-bodied persons Up to £10,000 4 able-bodied persons Above £10,000 Security company.

30.7 Banking preparation

30.7.1 The Cashier shall complete the banking ensuring the amount sent to the bank matches the amounts recorded on the Finance system. The cash banked must be counted by the Cashier and by one other person, who should initial the paying in slip.

30.7.2 The Cashier must enter the details of the banking onto the Finance accounting system once the banking has been prepared.

30.8 Bank reconciliation

30.8.1 The Systems Accountant prepares the Finance system for bank reconciliation by downloading transactions from the electronic banking service on a regular (at least twice weekly) basis.

30.8.2 The Cashier enters direct bank transactions and must reconcile the bank accounts at least weekly.

30.8.3 The systems accountant checks the Cashier’s reconciliation monthly.

31 FINANCE FIXED ASSET INSTRUCTIONS

31.1 Identification of fixed asset purchases

31.1.1 All purchase ledger invoices should be reviewed for asset purchases as they are processed.

31.1.2 Asset purchases are to be coded to subjective code “335” with the appropriate “account”.

31.1.3 All invoices must be reviewed, as there is no guarantee that budget holders will code all asset purchases to the correct subjective code. Where assets have been coded to other codes the budget holder raising the order should be contacted and consideration given to re-coding the purchase in accordance with section 12.1.2.

31.2 Fixed asset register maintenance

31.2.1 Open pool items must not be included on the fixed asset register. Items to be included on the register should fulfil BOTH the following criteria: An expected life of greater than 1 year Cost in excess of £250 (inc. VAT)

31.2.2 A single invoice may relate to more than one asset (e.g. five filing cabinets). If the individual assets fulfil the criteria of section 12.1.1 they should be included on the register individually. Each individual asset on the invoice must be clearly identified using description and value, posted on a separate line in the AAD UDI. Care should be taken when inputting the description, as this will form the asset name on the register.

31.2.3 With the assets entered onto the register, each asset will be automatically allocated a unique reference. Using the crystal report “assetmasters” an import file can be created to update the account information within the asset ledger.

31.3 Fixed asset labels

31.3.1 Labels stating the asset number and that the asset is the property of BSUC should be issued by Finance to be affixed to all assets recorded on the asset register.

31.3.2 A report will be produced at the end of each month identifying new additions to the asset register for each budget holder. The report is sent out with the appropriate asset labels, thus enabling the department to verify the asset, report back further information and to attach the asset label. Other information requested on the report is location and serial number.

31.3.3 When the budget holder returns the completed and signed report, the details are updated on the asset register.

31.3.4 If it proves physically impossible to attach the label the budget holder should keep the label attached to any paperwork on the purchase.

31.3.5 If the budget holder fails to locate the asset he should be requested to complete an asset disposal form.

31.3.6 Asset disposal forms should be filed in asset number order where paper forms have been used. All misplaced assets should be fully investigated and consideration given to the possibility of making an insurance claim.

31.4 Disposal of fixed assets

31.4.1 Finance should be notified of the disposal of an asset by the request of an asset disposal form.

31.4.2 This form should be completed in full and should be signed by the Head of Department.

31.4.3 The Trainee Systems Accountant will advertise reusable assets internally to see if another department can use them.

31.4.4 If the asset can be used the Trainee Systems Accountant will arrange an asset transfer.

31.4.5 If the asset has no use to other University College departments the asset may be disposed of at the discretion of the budget holder (but note above).

31.4.6 If an asset is to be disposed for any reason other than part-exchange or irreparable breakdown, then the disposal may only occur when the Trainee Systems Accountant has communicated the outcome of the application for disposal to the form originator.

31.4.7 Where the disposal proceeds are anticipated to be in excess of £5,000 (inclusive of VAT the Budget Holder must inform the Trainee Systems Accountant who will seek approval of the Head of Finance.

31.4.8 Assets should not be removed from the central asset register without an asset disposal form having been raised.

31.4.9 For insurance purposes all asset disposals arising from theft or damage should be notified to the Transport and Projects Officer.

31.4.10 Computer equipment disposals should be reported to the IT Manager by the way of a copy asset disposal form sent from purchases, to keep IT informed of the number of licences required.

31.5 Verification of existence of fixed assets

31.5.1 Budget holders will nominate a member of staff to label assets with the asset number label produced by Finance. They will verify the physical existence of the asset.

31.5.2 Once a year fixed asset register listings should be produced for each budget centre and distributed to budget holders. Budget holders should verify assets as described in section 12.5 and the authenticated listings should be returned to Finance.

31.5.3 In addition to this annual verification Purchases staff should perform random checks of the existence of assets.

31.5.4 The asset register should be updated to reflect the date of last verification.

32 FINANCE INSURANCE INSTRUCTIONS

32.1 Cover

32.1.1 The University College's various insurance policies are summarised in the register of insurances compiled by Marsh, the University College's brokers.

32.1.2 The register provides a summary of each of the policies and is a useful reference guide. Where more detail of the terms of the various policies is required reference should be made to the policies themselves or to the brokers.

32.2 Claims procedure

32.2.1 The Transport and Projects Officer should be informed of all potential claims and should record all such claims in the Finance system.

32.2.2 Record of all potential claims should be retained to enable an evaluation of the excess levels to be performed.

32.2.3 Potential claims should be filed by the policy under which the claim is made, with the checklist as a header sheet.

32.3 Claim forms

32.3.1 The University College's account manager at Marsh should be informed of the potential claim and requested to forward a claim form.

32.3.2 The claim form should be completed where appropriate by the individual (for example the driver in the case of a motor accident) and passed to the Transport and Projects Officer for completion and submission to the insurance broker.

32.3.3 Where the claim is for the cost of repairs, copies of the repair invoices should accompany the claim form.

32.3.4 Marsh provides a full claims service and once a claim form has been submitted are responsible for liaising with the insurers.

32.4 Liability claims

32.4.1 Small non-contentious liability claims, for example as a result of clothing being ripped, may be settled without a formal claim being made. The employee's claim should be fully documented and a cheque raised. The cheque should be accompanied by a letter, which clearly states that the payment is without prejudice, and that no liability is accepted.

32.5 Equipment losses

32.5.1 Where the claim relates to the loss of equipment then it should be cross-referenced to an asset disposal form and a copy forwarded to the Transport and Projects Officer.

33 FINANCE PAYROLL INSTRUCTIONS

33.1 Payroll procedures manual

33.1.1 Detailed Payroll procedures are published separately.

34 FINANCE PART TIME LECTURER INSTRUCTIONS

34.1 Inland Revenue

34.1.1 For the purposes of PAYE and NIC all part time lecturers will be treated as falling within the category of employed earner as per Social Security regulation section 1 Part 2.

34.1.2 The fact that part time lecturers may be treated by the Inland Revenue as self-employed for other activity that they undertake is irrelevant.

34.1.3 Subsequently all part time lecturers will be paid through Payroll with basic rate tax and class 1 NIC deducted. Unless the University College’s own tax office contacts Payroll with information to the contrary, they will deduct basic rate tax and will not pay VAT.

34.1.4 Part time lecturers are liable for tax on claims for reimbursement of travel expenses as this is classified as travel to work and is not an allowable expense for an employee.

34.2 Employment contracts

34.2.1 The Payroll Manager must receive authorised employment contracts prior to paying claims.

34.2.2 Employment contracts should be filed and matched with the subsequent claims. The details of each claim should be transferred to the contract to enable monitoring of the number of hours claimed against the contracted number of hours.

34.2.3 Employment contracts will normally be authorised by Heads of Schools, or in the case of established, and non-core activities by an appropriate project manager. Subsequent claims must be authorised by a different authorised officer.

34.3 Part time lecturers claim form

34.3.1 The Payroll Manager should receive all claims on or before the Payroll closing date.

34.3.2 On receipt of a claim form the Payroll Manager should: Agree the authorisation and budget code Check the details against the contract Compare total hours claimed to contract; Calculate the gross pay due Sign the claim as checked.

34.3.3 Claims should not be paid without a valid contract. The Payroll Manager may make an advance payment if the University College is responsible for the delay in presenting the contract. If an advance against earnings is made then the payment should be made net of basic rate tax and NI.

34.3.4 Details of all advances must be notified immediately to the Payroll Assistant who will then arrange for recovery against the next Payroll.

34.4 Payroll department

34.4.1 Payroll is updated using the number of hours worked from the claim forms. Payroll calculates the gross pay.

34.5 Specialist visiting lecturers claim form

34.5.1 Specialist visiting lecturers are not considered to be employees, and therefore qualify to be paid gross, provided they make no more than 9 visits per tax year.

34.5.2 Claims should be checked to ensure that the 9-visit limit is not being broken and that budget holders are taking care to classify part time lecturers and specialist visiting lecturers correctly.

34.6 Full time employees claim form

34.6.1 University College employees who undertake work in addition to their stipulated duties, for example project work and summer schools, should use the full time employees claim form.

35 FINANCE EXPENSES INSTRUCTIONS

35.1 Expense claims

35.1.1 All expense claims must be checked by the Transport and Projects Officer and reviewed by the Deputy Head of Finance.

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35.1.2 In respect of travel expenses the primary responsibilities of the Transport and Projects Officer is to: Ensure the validity of claims Review the claims for reasonableness.

35.2 Staff travel and expenses claim form

35.2.1 On receipt of a staff travel and expenses claim form the Transport and Projects Manager should: Agree the authorisation and budget code Review the reasonableness of the claim Sign the claim as checked.

35.2.2 Expense claims (excluding school experience claims) should, where appropriate, be agreed to ABS forms. The Transport and Projects Manager should ensure that all ABS forms are authorised by the relevant Head of Department and, in the case of overseas travel and claims by the Head of Department, the Director.

35.2.3 Claims are filed in sequential order.

35.2.4 The claims are filed on a fiscal year basis in employee-initial sequence.

35.3 School experience expenses claim form

35.3.1 School experience expenses claim forms are dealt with in the same way as the standard claim form except that: School experience claims must be authorised by the

Head or assistant heads of the Education School No ABS forms are required to support school

experience claims.

35.4 Interview expenses

35.4.1 Interview expenses are paid to all candidates interviewed for employment at the University College with the exception of successful applicants who subsequently choose not to accept the offered appointment. Claims are authorised by the Head of Personnel and certified for payment by the Transport and Projects Officer.

35.5 Temporary employment claims

35.5.1 Casual staffs only are paid using temporary employment claim forms. The payment is authorised by the Personnel Assistant and processed by Payroll.

36 FINANCE TRANSPORT INSTRUCTIONS

36.1 School experience - student expense claims

36.1.1 The Transport and Projects Officer will enter into the Dream system all student school experience expense claims, raise a paylist (see section 25.5 ) and pass the paylist to the Finance Income section MH G10.

36.1.2 The Credit Controller should check that the student does not have any outstanding debts owing to the University College. Any such debts should be deducted from the amount claimed and the paylist adjusted accordingly.

36.1.3 When these checks are satisfactorily completed the paylist should be signed to certify that it has been checked and passed to Finance Payments section for processing. Cheques should be raised and posted to the students.

36.1.4 The Transport and Projects Officer retains the claim form, which is stamped with a unique number. This corresponds with the Dream entry.

36.2 Transport orders

36.2.1 The Transport and Projects Officer should receive a requisition for transport form for all school experience and educational visit transport requirements. The requisition for transport form must be coded and authorised by the Head of School or their nominated deputy.

36.2.2 The Transport and Projects Officer will raise official orders using the requisition for transport form as authority to do so.

36.2.3 Orders relating to school experience transport must be authorised by the Head or Assistant Head of School.

36.2.4 Orders for educational visit transport should be accompanied to Finance by the pink copy of the requisition for transport form as authority for Finance Payments staff to accept the Transport and Projects Officer’s signature against the school nominal code.

37 FINANCE STUDENT SERVICES FUND INSTRUCTIONS

37.1 Funds administered by the Student Services Accountant

37.1.1 The Student Services Accountant is responsible for the monitoring, assessment and allocation of funds received from the Teacher Training Agency. Funds currently under management are: Teacher Training Bursary Secondary Shortage Subject Scheme Returner’s bursary.

37.1.2 The Student Services Accountant must: Be fully conversant with the criteria by which funds

can be released to students Be fully aware of the funding council reporting

requirements Create systems for fair and just allocation of funds to

students in a manner that is robust and open to audit.

37.1.3 When assessing students and awarding funds the Student Services Accountant must comply with the requirements of the funding council as laid down in guidance released annually by the finding council and any specific guidance released by the DfES. This can include: Verification that a student is registered on an eligible

course Verification that the student is personally eligible,

which may be affected by their nationality, marital status, age, mode of study (full time / part time)

Collection of sufficiently detailed information regarding a student’s financial status. This can included bank statements utility bills and other incurred costs

Confirmation of continued attendance of students in receipt of Teacher Training bursaries and returners bursaries to ensure eligibility for each instalment.

37.1.4 The Student Services Accountant must ensure that adequate records are kept of funds allocated to enable all required statistical data returns as required by the funding council.

37.1.5 Where a student is required to summit a financial assessment, the Student Services Accountant will: Correlate the information supplied by the student Assess the student’s financial status Recommend to an award panel the sums to be

awarded, highlighting any student to be given separate consideration

The panel should include The Head of Finance and Commercial Activities, a representative from the Education Department and the Student Services Accountant.

37.1.6 Before a panel sits the Student Services Accountant must ensure that all recommendations to be placed before the panel are eligible and in accordance with regulations.

37.1.7 Following a panel decision the Student Services Accountant must compile a list of students and awards as confirmed by the panel. This list must include sufficient information to ensure that payments are made to the correct students at the correct addresses. To aid this the Student Services Accountant should: Check that the Student Identifying number is correct Ensure that the local address held on SITS is the

same as that quoted on the award application. Where differences are encountered steps are to be

taken to ensure that both the SITS and Finance accounting package data is updated.

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Appendix A DEPARTMENTS WHERE INPUT VAT IS RECOVERABLE

Department code

Department title

A91 Art & Design consultancy

B91 Science & the Environment consultancy

B97 Remote Sensing Commercial – Geotechnologies

C91 Education Studies consultancy

D91 Historical & Cultural Studies

E91 English & Creative Studies consultancy

F91 Music & Performing Arts consultancy

G91 Social Sciences consultancy

H96 Library Services

J50 Newton Park Catering

J60 Somerset Place Catering

J70 Michael Tippett Centre Bar

J80 Commercial Facilities Department

L10 Newton Park laundry

L11 Somerset Place laundry

L20 Newton Park Stationery Shop

L21 Somerset Place Art and Stationery Shop

S10 Athletics Facilities

X10 Company Balance Sheet

Appendix B GUIDELINES FOR RECOMMENDED MINIMUM PERIOD FOR RETENTION OF PERSONAL DATA, BASED ON THE RECOMMENDATIONS OF UNIVERSITIES UK

Department

Type of Data Suggested retention period Reason

Personnel Personnel files, including training records and notes of disciplinary and grievance hearings

6 years from the end of employment References and potential litigation

Personnel Application forms/interview notes At least 6 months from the date of interview Time limits on litigation

Personnel Facts relating to redundancies where fewer than 20 redundancies

3 years from date of redundancy Time limits on litigation

Personnel Facts relating to redundancies where more than 20 redundancies

12 years from date of redundancies Limitation Act 1980

Health & Safety

Accident books, and records and reports of accidents

3 years after the date of the last entry RIDDOR 1985

Personnel Health records During employment Management of Health and Safety at Work Regulations

Personnel Health records where reason for termination of employment is connected with health, including stress related illness

3 years Limitation period for personal injury claims

Personnel Medical records kept by reason of the Control of Substances Hazardous to Health Regulations 1994

40 years COSHHR 1994

Registry Student records, including academic achievements and conduct

At least 6 years from the date the student leaves the University, in case of limitation for negligence. At least 10 years for personal and academic references, with the agreement of the student

Limitation period for negligence

Payroll Income Tax and NI returns, including correspondence with tax office

At least 3 years after the end of the financial year to which the records relate

Income Tax (Employment) Regulations 1993

Payroll Statutory Maternity Pay records and calculations

At least 3 years after the end of the financial year to which the records relate

Statutory Maternity Pay (General) Regulations 1986

Payroll Statutory Sick Pay records and calculations At least 3 years after the end of the financial year to which the records relate

Statutory Sick Pay (General) Regulations 1982

Payroll Wages and salary records 6 years Taxes Management Act 1970

Schools, Departments and Finance

Till records Current financial year plus one further financial year provided a summary of till readings is maintained and retained for the current financial year plus six financial years. If no summary of till readings is maintained all till rolls should be retained for the current financial year plus six financial years

Customs & Excise for VAT purposes

Schools, Departments and Finance

Manual cash/cheque receipt books. These are to be passed to Finance when full. Current financial year plus one further financial year

For internal and external audit purposes

Schools and Departments

Advice/delivery note Current financial year plus one further financial year

For internal and external audit purposes

Schools, Departments and Finance

Manual purchase orders Current financial year plus one further financial year

For internal and external audit purposes

Finance Bank paying-in record Current financial year plus one further financial year

For internal and external audit purposes

Finance Sales invoices and credit notes Available on-line For internal and external audit purposes

Finance Purchase invoices Available on-line For internal and external audit purposes

Finance Travel expense claims Available on-line For internal and external audit purposes

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Appendix C TOP LEVEL DEPARTMENTAL BUDGET HOLDERS

Assistant Director Mr A E Dewberry

Assistant Director Prof D Timms

Assistant Director Dr Alun Thomas

Head of Finance & Commercial Activities Mr J Brady

Head of International Activities Prof D Coulby

Head of Bath School of Art & Design Prof R George

Head of School of Education Studies Dr C White

Head of School of English and Creative Studies Dr T Middleton

Head of School of Historical and Cultural Studies Dr F Montgomery

Head of School of Music and the Performing Arts Dr G Smith

Head of School of Science and the Environment Mr A Dyson

Head of School of Social Sciences Dr R Mears

Head of Library and Information Services Mrs J Parry

I T Manager Mr D Hassall

Head of Personnel Mrs K O’Flaherty

Head of Marketing and Public Relations Ms T Alton

Head of Centre for Development and Participation Mr D Hamilton

Commercial Facilities Marketing Manager Mrs M Brookes

Catering Manager Mr P Turner

Domestic Services Manager Mrs A Fertig

Health and Safety Officer Mr P Wilson

Michael Tippett Centre Ms Gail Haywood

Stationery and Art shops Miss A Cox

Note: The Director is not a budget holder but has, by direct authority from the Articles of Government and Financial Regulations, overall responsibility for financial matters.

Appendix D BUDGET HOLDER LIAISON RESPONSIBILITY

Head of Finance & Commercial Activities School of EducationInternational ActivitiesSchool of Music and performing ArtsCentre for Development and ParticipationResearch

Deputy Head of Finance AdministrationDirectorFinance (M50 & T00)Property Services

Systems Accountant ComputingLibrary and Information ServicesSchool of Science and the Environment School of Social Sciences

Operations Accountant Bath School of Art & DesignDomestic ServicesSchool of Historical & Cultural StudiesStudents’ Union

Student Services Accountant L52 ErasmusArts CentrePersonnelPublicity and MarketingStudent Services

Trainee Systems Accountant CateringCommercial ActivitiesSchool of English and Creative StudiesHealth & Safety

Transport and Projects Officer College Shops

APPENDIX E DIRECTORATE AS AT MARCH 2005

Title Name

Director Mr F Morgan

Assistant Director Mr A Dewberry

Assistant Director Prof D Timms

Assistant Director Dr A Thomas

Head of Finance & Commercial Activities Mr J Brady

Dean of Academic Development Prof N Sammells

APPENDIX F SENIOR MANAGEMENT TEAM (SMT) AS AT MARCH 2005

Title Name

Director Mr F Morgan

Assistant Director Mr A Dewberry

Assistant Director Prof D Timms

Assistant Director Dr A Thomas

Head of Finance & Commercial Activities Mr J Brady

Dean of Academic Development Prof N Sammells

Head of International Activities Prof D Coulby

Head of Bath School of Art & Design Prof R George

Head of School of Science & Environment Mr A Dyson

Head of School of Education Dr C White

Head of School of Historical & Cultural Studies Dr F Montgomery

Head of English & Creative Studies Dr T Middleton

Head of Music & Performing Arts Dr G Smith

Head of School of Social Sciences Prof R Mears

Head of Library & Information Services Ms J Parry

Head of Network Services Mr D Hassall

Registrar Mr C Ellicott

Head of Personnel Ms K O’Flaherty

Head of Marketing & Public Relations Ms T Alton

Head of Centre for Development & Participation Mr D Hamilton

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APPENDIX G FINANCE DEPARTMENT STRUCTURE CHART