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UCD Bursar's Office

Oifig an Sparánaí UCD

Policies

The web site details the University’s policies on travel, bank accounts, remuneration of staff, the engagement of consultants and other relevant subjects. If you have a specific query in relation to one of these policies, please contact John Kenny at extension 1605 or John.Kenny@ucd.ie

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UCD Policy on Bank Accounts

The general policy is that University business must only operate under those bank accounts directly controlled by the Bursar’s office. Schools, Support units and Research centres may not open separate Bank accounts unless prior approval has been obtained from the Bursar.

The Bursar is responsible for controlling and accounting for all bank accounts transacting University business.
All bank accounts transacting University business must be held in the University name and must have at least two authorised signatories. Bank accounts may only be opened by the UCD Bursar’s Office and the Bursar must approve the signatories.
All receipts and expenditure relating to University business must be accounted for through the University’s accounting records. All bank accounts transacting University business must be included in the University’s accounting records.

All bank accounts that include the name of the University are assumed to be University business and the University has the right of access to these accounts. No account, other than an account opened with official approval (as set out in this policy), should have any connection, whether direct or implied, with the University, any School or centre of the University, or any other University activity.

Financial responsibility for the operation of all bank accounts rests with the Bursar and includes responsibility to determine the manner in which the requirement of the accountability is to be discharged by the College.
The Higher Education Authority, the Revenue Commissioners, and the Comptroller and Auditor General require all receipts and payments to be properly accounted for. Therefore there are legal, audit, taxation and funding implications, for the University, if bank account transactions are not properly controlled and recorded in the University’s accounting records.
Consistent standards of management and financial control are required for all bank accounts to ensure the highest level of control is maintained over the receipt and expenditure of funds on behalf of the University or any activity associated with the University.

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Petty Cash Policy [Downloadable PDF file]

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Fixed Assets

The University is required by the Comptroller and Auditor General to maintain an Asset Register of all capitalised items of equipment and to physically account for the existence of these assets.
According to University local policy, only equipment with an individual item cost of €5,000 and above will be captured on the register.
Each School/Support-Unit Head is required from time to time to:

  • Confirm that the list of Assets held in respect of his/her School/Support Unit is complete.
  • Confirm that the listed assets can be physically accounted for and are located in the relevant School/Support Unit. Provide equipment serial numbers where applicable.
  • Facilitate the physical inspection by a representative of the Bursars Office, of all listed assets and equipment held by his/her School/Support Unit.
  • Supply details of any assets listed on the register that have been sold, scrapped, or transferred to another School/Support Unit or location in the University.*

*Download the fixed asset form which should be completed and signed by the School/Support-Unit Head to ensure the Register is updated for any asset disposals or transfers.

Contact Capital/Asset/Funds Management personnel in the Bursar's Office regarding 'Fixed Assets'
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Corporate Consultancy Services

Corporate consultancy includes all consultancy agreements formally contracted by the University with management consultancy firms or other firms of specialist professional advisors.

Confirmation of Bursar’s Advisory Group

All corporate consultancy contracts with a value in excess of €20,000 (exclusive of VAT) must be approved in advance by the Bursar on behalf of the Advisory Group and notified to the Finance Remuneration and Asset Management Committee on a yearly basis. All requests to appoint consultants should detail the reasons justifying the appointment. This requirement will also apply to contracts which are below the threshold but where the cumulative payments are likely to exceed €20,000 in any twelve month consecutive period.

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Evidence of Quotations

Evidence of quotations received must be provided as part of the approval process. Details in relation to quotation and tender thresholds are available on the UCD Bursar’s Office website. Assistance in preparing tender documents and general procurement advice is available through the UCD Procurement Office.

Terms of Reference

Clear written terms of reference in relation to the proposed appointment must be presented. No open-ended contracts should be awarded. A performance review process should be included in the terms of reference.

Tax Clearance

An up to date tax clearance certificate must be presented before any payment can be processed.
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Withholding Tax

Withholding tax will be deducted from all consultancy payments.

Payment

No payments in excess of the agreed contract price should be processed.

Purchase Order
A UCD purchase order form should be issued in respect of each consultancy contract.

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UCD Policy on remuneration through Payroll.

The following policy was approved by the Finance, Remuneration, and Asset Management Committee:

To note the following policy statement in relation to payment through payroll:

It is the policy of the University in accordance with the requirements of the Revenue Commissioners, that payments to individuals who provide services in the core activities of teaching, research, administration and technical support are processed through the University payroll under appropriate deduction of PAYE and PRSI.  Individuals employed on this basis, with the exception of casual staff employed on an hourly basis who would claim payment on an hourly claim form, will normally be issued with a contract of employment by UCD HR, in advance of their commencement of duties.
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Revenue policy on payments to Part-Time Teachers/Lecturers

Please note: The text of this page is taken from the Article in Tax Briefing, Issue 28 on the Taxation of Part-Time Lecturers/Teachers/Trainers

Introduction

The question as to whether part-time lecturers/teachers/trainers are engaged under contracts of service (employees) or under contracts for service (self-employed) arises regularly.

Revenue Position
Revenue’s view is that part-time lecturers/teachers/trainers are employees. Payments are to be made to these individuals net of statutory deductions for PAYE and PRSI.

Case Law
Revenue’s position is founded on a number of precedents, which can be summarised as follows:
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Irish Cases

  • In the Circuit Court, in 1992, it was held that part-time lecturers employed in a school were engaged under a contract of service (employee).
  • In the High Court, in 1986, Mr Justice Murphy held in the case of Stephen Barcroft v Minister for Health and Social Welfare and James Agnew (Social Welfare Appeals Officer), that the teachers engaged by him performed their work under a contract of service and that the employments were insurable.
  • A Social Welfare Appeals Officer, in 1996, upheld a Deciding Officers decision that individuals engaged as part-time lecturers, in a teaching establishment, were insurable under the Social Welfare Acts.
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UK Cases

  • Fuge v McClelland (High Court Chancery Division, 22 June 1956).This case involved a full-time teacher who also taught adult evening courses. It was held that the night work also came under Schedule E, just as much as the day-time activities.
  • Mitchell & Eden v Ross (House of Lords, May/July 1961) In this case it was held that part-time specialists (hospital consultants) engaged under the Health Act 1946 were assessable under Schedule E.
  • Sidey v Phillips (Chancery Division 5 December 1986) In this case it was held that a non practising barrister was properly assessable under Schedule E in respect of his part-time lecturing fees.
  • Walls v Sinnett (Chancery Division) This case upheld a decision that a professional singer who lectured in music at a technical college for 4 days each week was assessable under Schedule E.
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Exceptions

Revenue accepts that the above position need not apply in situations where the lecturers/teachers/trainers give “once off” lectures. Lecturers/teachers/trainers in these positions will generally only give lectures once or twice a year for the same body. Such lecture fees must, of course, be returned by the individuals concerned under the self-assessment rules.
It would not be accepted, however, that lecturers/teachers/trainers who give a series of “once off” or guest lectures for the same body are outside the scope of PAYE /PRSI.
Any cases of doubt under this heading can be clarified by contacting the relevant tax office.
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University Travel Policy:
This official document was approved by the Finance Committee on 14th June, 2000.

Travel
The observance of University protocols and procedures is essential when travelling out of the country or representing University College Dublin abroad.
Prior written notification of overseas trips should be given to the School/Support-Unit Head (or Principal in the case of School/Support-Unit Heads).
The costs involved in such travel should be clearly documented and reported and should comply with stated university procedures as detailed in the University’s Procedures Manual.
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Prior Approval for Travel
Staff intending to travel abroad on university business should ensure their School/Support-Unit Head (or Principal where appropriate) is informed of intended absences. Principals and Vice-Presidents should inform the President of any planned absences.

Travel expenditure
Essential travel only should be undertaken and the number of staff going on any one visit should be kept to an absolute minimum. As a rule, air travel to all destinations should be by economy class. In certain exceptional cases, business or premium class travel may be used provided it has been pre-approved in writing or by email by the Bursar. All requests to travel via business/premium class must be submitted in writing to the Bursar detailing the justification for use of business class, the cost compared with an economy ticket, the events/meetings scheduled and the length of visit. Requests to travel business class will not normally be allowed for flights of less than six hours duration and only in circumstances where meetings are scheduled close to arrival time. First class travel should never be undertaken. Hotel accommodation should be comfortable and safe with essential amenities.
Receipts should be kept in respect of meals, taxis, bus fares and other out of pocket expenses.
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Spouses Accompanying Members of Staff Abroad
Wives/husbands of members of staff accompanying their spouses must pay their own travel expenses. In certain circumstances, the University may consider it necessary for wives/husbands to accompany their spouse abroad at the University’s expense. Any such decision must be approved in advance by the Finance Committee and the cost of such travel clearly reported.

Extending Visits for Personal Purposes
When staff extend the period of their stay abroad for personal reasons, it must be ensured and demonstrated that all additional costs are borne personally by the individual. The individual must be able to clearly demonstrate that legitimate University business is the primary purpose of the main visit. Leave records should record any extended personal absences. Staff members should inform their School/Support-Unit Head (or Principal where appropriate) when they intend to extend a business trip into a personal trip.
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Expenses

Advances
Staff may apply for an advance of travelling expenses by completing Form T2. This should be authorised by the School/Support-Unit Head (or Principal). Advances issued to staff will not exceed 75% of total expected travel and subsistence costs relevant to the journey.

On return from a trip for which an advance has been obtained, staff must submit a balancing expense claim (Form T1/T3) to the Bursar's Office within two weeks of the return date of travel. This must detail all expenses incurred and include all invoices and receipts. A balancing payment will then be issued. If the advance is not settled, the Finance Committee has authorised that the balance may be recovered as a payroll deduction.

Note: All advances must be fully settled before any subsequent claims can be made.

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Claiming of Expenses

If no advance is claimed, staff should submit an expense claim to recoup the costs incurred by submitting a completed Form T1/T3 to the Bursar’s Office. Staff may claim the actual costs incurred (provided the claim is supported by invoices/receipts) or a per diem rate based on the country/city visited. A schedule detailing the current per diem rates, which are based on official government rates, is available from the Travel Expenses Section of the Bursar’s Office web site.

Staff must always attach their airline ticket stub to their expenses claim. Claims in respect of flights which have been booked on-line should have a copy of the booking form attached. In cases where the travel agent bills the University directly, the ticket stub must be attached to the invoice when sent to the Accounts Department for payment.

Advances and expense claims must always be authorised by the Head of Department (or Dean where appropriate).

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Matters of Uncertainty

If a member of staff is unsure on any matter relating to foreign travel, they should discuss the relevant matter with their School/Support-Unit Head (or Principal where appropriate). Section G of the University Procedures Manual deals with travel and provides details on specific issues dealt with in this policy document.

Download Forms T1 T2 T3 T4 on the following web page, forms.html

Enquiries about Travel Expenses please contact: Supervisor (Staff Expenses & Irish Invoices),

 

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Meeting Table