Part 3. Expenditure

3.1 Purchases

(1) All procurement of goods and services must be in accordance with the Purchase to Pay processes.

(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 Department. For limits below this, the limits set out in Table F apply (excluding insurance costs which must follow Insurance Section processes).  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


No quote required

Confirmation of price required


No quote required

Two written quotes required


Departmental tender

Departmental tender


Purchasing Department

Purchasing Department

(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 Department or (for construction-related contracts) the Estates Services. Orders placed above £100,000 must be managed using the principles established in the University's Contract Management Guidelines.

(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 Department and notified to the Head of Payment 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 Chief Cashier. It is the responsibility of the head of unit to agree the chosen credit and transaction limits with the Chief Cashier, 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 process control framework and the expenses policy and process.

(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 and Hospitality Provided

Gifts and hospitality provided must comply with the University Policy on Gifts and Hospitality.