Part 3. Expenditure
3.1 Purchases
(1) All procurement of goods and services must be in accordance with the Purchase to Pay processes and the Purchasing Procedures.
(2) Subject to 3.1 (3), all contracts (other than construction-related contracts) for the purchase of goods and/or services to the value of £100,000 or more must be negotiated through the Purchasing Office. For limits below this, the limits set out in Table F apply (excluding insurance costs which must follow Insurance Section processes). No purchase order is required for purchases below £100. A banker's guarantee is required for payments made in advance that exceed £50,000.
| Table F Financial limits applicable to quotations | ||
|---|---|---|
|
Limit £000 |
Preferred Supplier |
Other Supplier |
|
0-1 |
No quote required |
Confirmation of price required |
|
1-25 |
No quote required |
Two written quotes required |
|
25-100 |
Departmental tender |
Departmental tender |
|
100+ |
Purchasing Office |
Purchasing Office |
(3) For all equipment and services expenditure incurred on research awards departments should ensure that each award funder's general and grant-specific terms and conditions for the procurement process are met. Note that these requirements will sometimes go beyond the University's standard requirements outlined above.
(4) All contracts for the purchase of goods must incorporate the University's standard conditions of purchase, and all contracts for the procurement of services must be in the form of the University's standard contracts for services, unless (in either case) other terms are negotiated through the Purchasing Office or (for construction-related contracts) the Estates Services.
(5) RS is responsible for the authorisation of research-related services. Units are responsible for procuring items on approved research projects. Further requirements for research-related expenditure are included in regulations 4.1-4.2 below.
(6) All contracts for the acquisition of goods and services otherwise than by purchase (for example, leasing arrangements) must be negotiated through the Purchasing Office and notified to the Head of Accounting Services.
(7) All procurement through the use of a credit card must comply with the financial control procedures for the card, which are issued by the Head of Accounting Services. It is the responsibility of the head of unit to agree the chosen credit and transaction limits with the Head of Accounting Services, and to ensure that the limits are adhered to.
3.2 Staff Appointments and Salaries
(1) All salaries and expenses processed within the University should meet the requirements set out in the Payroll and Expenses process. The requirements for relocation expenses, travel and subsistence expenses, and payments for entertaining are set out in the University's Payments Manual.
(2) Statute XIV deals with the employment of academic and support staff, and the first section of that statute covers authority to employ and dismiss staff. Written authorisation must be obtained through Personnel Services before heads of unit, departmental administrators and others may issue contracts of employment on behalf of their units.
(3) No outside-funded member of staff may be given a contract of employment for a period exceeding that for which funding is available fully to support the post or posts to which he or she is appointed, with the exception of open-ended terminable contracts on which advice must be sought from Personnel Services.
(4) Payments under employment contracts must be made through the University payroll and not by other means.
(5) Heads of units must supply the Payroll Office with a register of authorised signatures for authorisation of salary documents.
(6) All documents sent to the Payroll Office authorising the payment of new employees or subsequent changes to their salary or other details must be authorised in accordance with the relevant register of authorised signatures.
(7) The only payments, which may be made through the University payroll, are those that relate to the operation of approved University salary scales, and such other payments that have been specifically approved by the Personnel Committee.
3.3 Gifts Made
(1) The Registrar may approve grants of up to £2,000 from revenue in response to appeals from educational or charitable organisations of direct concern to the University, or in places where the University owns land or is patron of a benefice, PRAC approval being required above this limit. Approval is conditional on Council being consulted on any case of doubt or difficulty, or a case involving a grant of more than £10,000.
(2) The Registrar may hold specific funds for the process of providing grants to specified bodies on a discretionary basis. Apart from this (and the discretion given to the Registrar in (1) above), the property and funds of the University may not be given away, or used to make donations or grants, without the approval of Council.