The OfS terms and conditions of funding place a clear obligation on institutions to ensure that funds are used for proper purposes and value for money is achieved. Budget holders are responsible for ensuring that the principle of effectiveness, economy and efficiency is obtained for all expenditure. The Director of Finance provides expertise to support the delivery of effective, economic and efficient access to goods, services and works, leveraging the purchasing power of the University and making use of collaborative arrangements.
In respect of expenditure incurred by or committed to by the University, it is essential that this is appropriately authorised, and an available budget source is identified. Therefore, all staff must ensure that procurement policies are followed.
Director of Finance
The Director of Finance is responsible for recording all expenditure incurred and making all payments due by the University and must approve all payment procedures.
Authority to Incur Non-Pay Expenditure
No revenue or capital expenditure may be incurred by a Head of Department unless provision for such expenditure is included in their annual budget, or has been additionally approved by UEB or the Director of Finance or is covered by a specific provision from an external source approved by the University. For Academic Departments this responsibility will be delegated to Heads of Departments by the Dean. Budget holders will have had this responsibility delegated to them by the Head of Department through the budget control signature sheet.
A Head of Department may incur revenue expenditure through the commitment to a multi-year contract with a supplier within the approved budget providing that the expenditure is made in accordance with these Regulations and the Schedule of Delegated Authority for signing contracts.
Only employees properly authorised, in writing, by the Dean or Head of Department shall have authority to contractually commit the University by approving requests for purchase orders or certify sums for payment. Such authority to commit the University to a contract creating a financial commitment is disclosed in the authority for signing contracts see above.
Procurement - Acquiring Goods and Services, including building works
Procurement (the acquisition of all goods and services) for the University of Bath should always be undertaken with the objective of securing optimum economy, efficiency, and effectiveness. Deans and Heads of Departments are responsible for ensuring that all procurement activities are operated in accordance with the University's Procurement Policy.
The Director of Finance may refuse to make payments to suppliers until suppliers have provided the required information on their invoice, in particular a valid University purchase order reference.
Decisions to employ staff, including the re-filling of a post, even where covered by a budget, must be conducted under the procedures approved by UEB.
Director of Human Resources
Changes to the University organisation structure and the grading of positions must always be approved by the Director of Human Resources.
The Director of Human Resources is responsible for the maintenance of Human Resources records and for determining the contractual arrangements relating to the settlement of salaries and other emoluments.
The Director of Human Resources is responsible for issuing all contracts of employment and contracts for services. A contract should be set up by the Human Resources Department before any work is performed. Departments must not contract with individuals.
The Director of Human Resources is also responsible for ensuring that people are paid through the University payroll with the appropriate statutory items deducted, except where satisfied that a contract of employment does not exist and that a contract for service is determined to exist.
The Director of Human Resources is also responsible for approving any settlements made to university employees or third parties resulting from any employment related issues.
Director of Finance
The Director of Finance is responsible for making such payments and for the maintenance of the related records, including those of a statutory nature.
Terms and Conditions of Employment
Council approves the standard contractual arrangements relating to all categories of staff within the University and provision is made within the arrangements for all matters affecting gross payment to the employee. All variations affecting gross pay shall be authorised by the Human Resources Department.
Appointment of Staff
All contracts of employment and contracts for services shall be concluded in accordance with the University's approved Human Resources practices and procedures and all offers of employment with the University shall be made in writing by the Director of Human Resources. Heads of Departments must ensure that the Director of Human Resources is provided promptly with all information they may require in connection with the appointment, absence or resignation of employees.
Payment of Salaries and other Remuneration
Except where specifically directed by the Director of Human Resources, all payments of salaries or other emoluments of University office or employment shall be made through the University HR and Payroll system, iTrent.
Payment of fees and expenses
Reimbursement of travel, subsistence and entertaining expenses must be made under the terms of the Travel and expenses policy.
These will be made through the finance system following the submission of an approved claim by the individual unless they are subject to taxation when they will be paid through the HR and Payroll system.
Claims will not be reimbursed if submitted more than six months after the date of travel.
Where advances are made to members of staff for reasons of foreign travel, these advances should be accounted for within one week of the return to the University. Further advances will not be made to members of staff who have previous advance accounts outstanding.
The eligibility of staff for membership of the appropriate pension scheme will be detailed in individual contracts of employment.
The Director of Finance is responsible for undertaking the Council's role as employer in relation to all pension matters and disputes.
Responsibility for accounting for PAYE, NIC and any other taxes, and for making all statutory returns, rests with the Director of Finance. Where payments for services rendered are made to individuals not employed by the University, the Director of Finance is responsible for maintaining any records required by the HM Revenue and Customs (HMRC) for tax purposes.
The University is able to make payments to employees for certain specified items without deduction of income tax. Payment or reimbursement of such expenditure that is prima-facie subject to the deduction of income tax before payment shall be reported to HMRC by the Director of Finance and the appropriate liability settled.
Sickness & Other Absences
It is the responsibility of the Head of Department, through reporting managers to record through the HR and Payroll system all absences through sickness. Other absences, such as maternity, paternity, jury service and unpaid leave should be notified in writing to the Director of Human Resources.
Provision of Clothing
Where clothing is provided to employees because a department requires its staff to be dressed uniformly for security, protective or other business reasons, that clothing must bear a University logo. This requirement does not apply to provision of laboratory coats, safety shoes and hard hats.
Employment of Students
Where students of the University are employed for casual work, the arrangements should be made through the Human Resources Department.
When part of a capital project is funded by a grant, the grant claim process must be initialised before expenditure will be authorised.
Projects between £100,000 and £2 million must be approved by the Vice-Chancellor. Projects in excess of £2 million and up to £5 million must be approved by the Finance Committee and reported to Council for information. Projects in excess of £5 million must be approved by Council on the recommendation of the Finance Committee. This should include initial budget approval and any subsequent variation to the total approved budget value. Requests for such approvals should come from the Director of Estates (Land and Buildings) or Dean/Head of Department (Equipment and other assets).
Items will be considered for capitalisation where there is a an increase in the useable floor area of a building, or significant repurpose of the space that will provide increased future economic benefits or if the investment increases the remaining economic life of the building.
Land and Buildings
The Director of Estates is responsible for providing regular statements to Finance Committee of all land and building expenditure it has approved.
Equipment and Other assets
Evidence that a Capital Project has been properly approved is through the completion of an Equipment Project Control Form which is issued by the Director of Finance who approves it with the appropriate Dean/Head of Department.
The Dean/Head of Department is responsible for providing regular statements to Finance Committee of all land and building expenditure it has approved.
Reasonable amounts of expenditure for hospitality and entertaining of third parties may be charged to University administered funds where necessarily incurred in the course of the University’s business.
Further details can be found in the Travel, Subsistence and Entertaining Policy.
The University is an exempt charity by virtue of the Charities Act 2011 and does not therefore make donations to other charitable bodies.
It will in exceptional cases and following approval by UEB make donations to other charitable bodies. It will not make a donation to another organisation at the behest of staff in lieu of any payment due to them by the University.
Overnight use of University accommodation will be funded by the university only when it is necessary to stay overnight to carry out one’s work and with the approval of the individual’s reporting and Head of Department.