It is expected that expenditure shall be reasonable and that individuals conducting University business shall:

• Procure goods and services in compliance with Scottish and Other Procurement Regulations.
• Achieve the best value and aim to 'spend as if it’s your own'.
• Where income is generated, invoices should be issued on time to customers registered on FMS (Financial Management System).
• Where expenditure is incurred, goods/services are required to be goods receipted timeously on FMS to allow the invoice to be matched to Purchase Order, (PO) and the invoice paid on time.
• The University employs a ‘No PO, No Pay’ policy meaning all suppliers must be registered on FMS and Purchase Orders must be created prior to purchase.
• Where VAT reliefs apply (for example, medical research-related expenditure) care should be taken to ensure this is identified and the correct documentation is in place.
• Customs coding and procedures should be adhered to ensure the university receives applicable reliefs subject to HMRC regulations (for example, exemption for import VAT – medical research related).  
• Purchase cards should be used only by the named individual for general departmental expenditure where a supplier is not able to accept an FMS order – for example, online-only suppliers.
• Travel cards should be used only by the named individual or a nominee booking travel on their behalf..
• Purchase Card and Travel Card statements must be reconciled within 21 days of being uploaded onto FMS. This task is key to providing evidence of HMRC compliance, as well as a clearer view of departmental budgetary positions, which are ultimately reflected in the University’s final year-end financial position. Failure to comply with this reconciliation requirement will result in the credit card limit being reduced to £1 with immediate effect and the possibility that the facility will be withdrawn from the cardholder. Unreconciled amounts may need to be treated as personal spend by the cardholder and deducted from salary to ensure HMRC compliance.

All descriptions for transactions in FMS should be comprehensive and complete.

• Staff with delegated authority to approve the purchase of goods, services and works need to have sufficient training to be able to comply with the University’s Procurement Policy, Procedures and Guidelines and Financial Regulations. This training can be found at Procurement Guidance - University of Strathclyde.
• University spending is governed by external Procurement Legislation.  To ensure compliance with this Legislation the Procurement Team should be involved in all procurement activity with a value of above £25,000 for goods and services and above £100,000 for works irrespective of the intended process being used to establish the contract.  Please see Procurement Guidance - University of Strathclyde for more information or contact Procurement at procurement.enquiries@strath.ac.uk. 

• Sub-project managers are responsible for the management of managing the income and expenditure for their sub-project within the agreed budget.
• They are accountable to the relevant Head of Department, Executive Dean or Senior Officer for this budget and should ensure that funds are used only for the purposes for which they are allocated.
• Further information on sub-projects including, Key Controls Checklist produced by Internal Audit, types of projects, project and sub-project structure, how to create new sub-projects etc. can be found on the FMS Knowledge Hub.

• The budget statement reports provide information to the sub-project manager to allow them to manage their budgets.
• These should be reviewed on a regular basis by Sub Project Managers for the purposes of examining income and expenditure transactions, checking the accuracy of coding, and assessing budget variances and overall financial position.
• Detailed guidance on the Budget Statement reports can be found on the FMS Knowledge Hub

• Guidance is available on the FMS Knowledge Hub.
• Particular attention should be paid to the sections on assigning substitutes to approve tasks in your absence.
• Departments should ensure that staff have the appropriate FMS access to undertake their respective roles. It is good practice for this to be reviewed on an annual basis and throughout the year as and when new staff start/staff transfer roles within the department. Examples of roles on FMS include:
  • Sub Project Manager (currently approve spend up to £25,000 and all incidental expenses charged to subproject)
  • Delegated Authority (currently approved spend up to £10,000)
  • Proxy (no approval role but can act as administrative support in initiating incidental expense claims/upload of receipts)
  • FMS Supervisor (approves transactions where the initiator is the sub-project manager and the spend is against the same subproject i.e. avoids self-approval)

• Staff should submit claims only for incidental expenses incurred wholly, exclusively and necessarily in the performance of University business. University expenditure should always be undertaken using a direct, University managed route rather than through personal expenses, which are expected to be used for incidental costs only. Claim are therefore limited to a maximum of £500.
• A clearly articulated description and reason for the incidental expense must be included against all incidental expense claims/ reconciled travel card statement.
• Claimants and Authorisers have the responsibility of progressing claims, only if compliant with the incidental expenses policy.
• Value for money must be demonstrated on all claims and approvers should query with the claimant where value for money is in doubt from the supporting documentation.
• For all staff, the budget holder will be the main approver, but for senior staff, a further Governance Approval Control is in place within FMS to ensure appropriate senior scrutiny.
• Alcohol is permitted for business entertaining only in moderation relative to the cost of food, and only when staff will not be returning to work duties. Alcohol therefore cannot be claimed as part of subsistence.
• The University considers reasonable expense levels for business entertaining are: Lunch - £25 per person, Dinner - £50 per person.
• Expenses related to the undertaking of Agile or Flexible working will not generally be payable, including but not limited to: desks, chairs, internet/phone/mobile charges.
• Clearly labelled supporting documentation should be uploaded onto FMS against all the incidental expense claim and travel card statement transactions.  
• Claimants should attach digital receipts and destroy paper copies once a claim is processed and paid. VISA, Mastercard, debit or credit card counterfoils and credit card statements are not acceptable forms for proof of purchase.
• The claim should clearly identify VAT that has been incurred. VAT incurred should be detailed in the supporting receipt that forms part of the claim. Care should be taken where incidental expenses are incurred overseas to ensure the incidental  expense claim accurately details where the incidental expense has been incurred and VAT is not inaccurately included in an incidental expense claim.
• The Approval to Travel form reference number should be quoted on all applicable travel-related spend via incidental expenses or Travel Purchase card.
• Gifts for colleagues that recognise personal occasions (for example, birthday, retirement, wedding, bereavements and leaving gifts) are not permitted University expenses under the policy.
• Non-travel-related expenditure, such as software, IT equipment, office equipment, office supplies, experimental consumables etc. should not be claimed on incidental expenses or via a University purchase card.
• Claimants must submit claims in a timely manner to assist recognition of expenses in the correct month to avoid budget underspend/overspend and timing differences.
• Tax liabilities may arise for staff who submit incidental expenses which would be considered by HMRC to be a benefit in kind. These tax liabilities will not be supported by the University unless there has been prior approval by the relevant Senior Officer and this prior approval  is evidenced and attached to the claim.
• Non-compliant incidental expense claims will not be reimbursed, and misuse of the travel and purchase card will result in the cost required to be reimbursed to the University and the card rescinded. In addition  deliberate disregard for the relevant University Policy (Incidental Expenses/Purchase and Travel Card) will be reported at Executive level  and duplicate claims may require to be investigated under the University’s Fraud Prevention Policy
• All claims for visa and relocation costs should be made on FMS using the appropriate relocation expense type and will be subject to HR approval. This ensures that all payments comply with the Relocation Policy and the individual’s Appointment Letter, thus are accurately included for any taxable/benefit in kind considerations.

• The University’s Travel policy has Sustainability at its heart but of course, travel costs can also be substantial, so online, alternative or multi-purpose travel should always be considered first in support of carbon impact principally, but also cost management.
• The lowest class of travel should always be selected, subject to certain particular exceptions specified in the Policy and with prior approval.
• Approval should always be sought from budget holders prior to booking travel.
• The Travel Management Company (TMC) is the University’s preferred route for booking travel.
• The University does not reimburse business mileage at HMRC's full approved mileage allowance rates. As a result, if you use your own vehicle for qualifying business travel, you may be eligible to claim tax relief from HMRC on the difference between the amount reimbursed by the University and the approved mileage allowance.
• To make a claim, you can submit a form P87 or, where applicable, claim through your Self-Assessment tax return. You will need to provide details of your business mileage and the mileage payments received from the University. HMRC will calculate any tax relief due on the shortfall.
• Employees should retain records of business journeys, including dates, destinations, the business purpose of the journey, and the mileage travelled, as HMRC may request evidence to support a claim. Please note that ordinary commuting between home and your permanent workplace does not qualify for tax relief.
• For further information, please refer to HMRC guidance: Claim tax relief for your job expenses: Vehicles you use for work - GOV.UK

• The University’s Financial Regulations require that all assets with a purchase price greater than £5,000 be recorded in the RAM Asset Management System or a local register.
• Records must also be maintained of all personal computers regardless of value, and all other assets viewed as vulnerable to theft or misappropriation, regardless of value.
• The Financial Regulations set out the requirement for Heads / Directors to ensure that departmental records of the University’s Assets are kept up to date in University systems, in accordance with the University’s Asset Register processes. They have specific responsibility for the care, custody, and security of assets under their control.
• The Notification of Non-purchased Asset Additions, Asset Disposals or Asset Loans Form should be used to inform Finance of any disposals or write-offs, or situations where assets are loaned to or by the University or donated.
• This form should be used for Notification of Asset Verification purposes using the central or local Asset Register as a source for purposes of physical verification and vice versa. Sufficient detail should be included in the asset register to allow this check to be undertaken at least annually, and assets should be appropriately labelled.

Overtime and Fee Payments

All overtime, ordinary hours and fee payments must now be submitted by the employee through Employee Self Service (ESS). My pay - ESS Live

Claims should be:

• Submitted by the 5th of each month.
• Fully authorised by the 15th of the month.

Providing these deadlines are met, payments will be included in the payroll processed on the second last working day of that month.

Absence Recording

All absences should now be recorded in iTrent by the departmental Administrator, Line Manager, or Head of Department.

If you experience any issues with absence recording, please contact your HR Department for assistance.

Jury Duty

Jury Duty forms should be submitted and managed through SharePoint Jury Duty / Attendance as a Witness. Any queries relating to Jury Duty should be directed to the Payroll mailbox.  payroll@strath.ac.uk. 

Changes to Bank Details

Current employees must update their bank details through Employee Self Service (ESS) My pay - ESS Live

To ensure the changes are applied to the current month's payroll, bank details must be updated between the 1st of the month and five working days before payday.

Once submitted, approved bank detail changes take effect immediately.

• HMRC require that employment status checks are undertaken, and the University uses HMRC’s online Check Employment Status for Tax test (CEST). The CEST is an online assessment tool which asks questions in relation to the practical day-to-day working of the relationship that the individual has with the University department that has engaged them.
• The CEST must be completed by the individual who best understands that day-to-day working relationship. The name of the member of staff completing the CEST along with the date should be recorded on the CEST outcome record.

• Insurance services Insurance-services@strath.ac.uk need to be notified of the acquisition of substantial assets, motor vehicles, research equipment, etc. by cash, exchange or donation.
• Additionally, our insurer needs to know if we have new locations of work outside of the main University campus. If we are taking on leases for properties not owned by the University, additional cover may be needed, as well as associated insurance cover for assets being used on the site. Particularly high-risk studies may carry additional liabilities and require additional insurance cover.
• Whenever University assets that are more than £60,000 move from one location to another the University needs to arrange supplementary goods in transit cover. For goods in transit cover please email the Insurance mailbox with dates of movement, courier details, cost of all items and details of packaging. We will then contact our Insurer for the additional cover, the cost of this will be charged directly to the Department.