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1 Apr 2015: University Payment System (UPS) Payments These are payments made to adjudicators, examiners, and lecturers etc who are not on the University Payroll. These payments are made online through UPS, and should be input by one person and authorised by an

23 Jul 2015: There are four common reasons why actual expenditure or income will show a variance against the budget. 1. The cost is more (or less) than budgeted Budgets are prepared in advance and can only ever estimate income and expenditure. There are usually

12 Aug 2015: The VAT treatment of research income will differ depending on the nature of the arrangements and the parties involved. The Research Operations Office will determine the appropriate VAT rate for each grant as the VAT status impacts both the research

10 Aug 2015: Module closes at 5pm on Friday 30 August ON THIS PAGE Summary of tasks Key dates CUEF sales/purchases Process and reconcile petty cash Credit card expenditure Budget Freeze Chest Allocation Holdback Mechanism Monies on deposit Accruals Unearned

2 Apr 2015: Donation income For the purposes of these procedures, "donation income" can include any of: gifts benefactions bequests legacies grants made by charitable trusts grants made by Government departments and agencies This does not include HEFCE inco

2 Apr 2015: The Development and Alumni Relations office (CUDAR) is the University's designated office equipped to deal with donations, including donations destined for individual departments. For this reason, donations should always wherever possible be

4 Sep 2015: Principally EZXX for transfer of expenditure and LXBB for transfer of income. Transfer codes Use with caution Refer to Best Practice Guide 3 or your Finance Adviser Latest version 01 May 2024

5 Aug 2015: Some departments operate a single card for online and overseas purchases.

5 Aug 2015: The Accounts Payable Team, Finance Division arranges payment. Statements are sent directly to the cardholders’ home address, as provided on the application form, from the credit card service provider.

2 Apr 2015: Financial Regulation 14.2 Heads of Department must ensure that: donation accounts and trust funds are maintained in credit; funds are applied for the public benefit for charitable, educational or research purposes only; and any Ordinances or