Financial Procedures

4. Expenditure

4.4 Cash Payments

4.4.1 Introduction
The purchase of goods and services should as far as possible be made through the official ordering system following the procedures set out in section 4.1. Payment in cash will only be made where orders are inappropriate and will not normally exceed £100 per claim.

Staff responsible for cash must ensure that it is kept in a safe place and that adequate security measures are in hand to guard against theft and robbery.

4.4.2 Permanent cash float
(i) The Director of Finance will make available to departments such cash floats as are considered necessary for the disbursement of petty cash expenses within the department although normally petty cash transactions will be reimbursed through the Finance Department’s Cash Office.

(ii)The Head of Department may request a permanent cash float using the Permanent Cash Float Request form. The member of staff nominated by the Head of Department to take charge of the float is personally responsible for its safe keeping and for maintaining adequate petty cash records showing the balance in hand, spending supported by receipts or vouchers and reimbursements to maintain the float made by the Finance Department’s Cash Office. The petty cash must be kept locked in a secure place in compliance with the requirements of the College’s insurers, and will be subject to periodic checks by the Head of Department or another person nominated by him or her and the cash balance agreed to the petty cash record.

(iii)Requisitions for reimbursement should be made on a Petty Cash claim form and be taken to the Cash Office.

(iv)At the end of the financial year a certificate of the balances held should be completed by the member of staff responsible for the float and counter signed by the Head of Department in accordance with year-end procedures issued by the Financial Accountant.

4.4.3 Temporary cash floats
Temporary floats will be provided in the following, or similar circumstances:

• for defraying travel and incidental expenses legitimately incurred by staff, e.g. taking a group of students for a short trip which has been approved by the Head of Department
• to fund activity or purchasing materials that cannot be procured via the College’s purchasing system

Requests for cash floats should be made by using a Temporary Cash Float Request form. Full details of the purpose of float and the date it will be returned should be given. The form should be signed by an authorised signatory for the department.

The member of staff granted a petty cash float is personally responsible for its safe keeping, the collection of receipts or vouchers to support spending.

4.4.4 Petty Cash Claims
Claims for cash float reimbursement should be made on a Petty Cash Claim Form and should:

• clearly state the purpose of the expenditure and be supported by receipts or vouchers
• be certified by an authorised signatory who is other than the payee.
• be collected in person by the payee who should be able to present evidence of identity to the cashier.

Note: Staff expense claims will only be reimbursed through the payroll as described in paragraph 4.4.5.

Student Claims
Expenses claimed by students may be paid on completion of the appropriate form which should be authorised by the department. These claims cover expenses of students of the College for the following purposes:

(i) Educational Visits
(ii) School Visits
(iii) Organised Group Visits
(iv) School Practice
(v) Students on Social Work Placements
(vi) Community and Youth Work Courses.
Payments over £100 will be paid by BACS or cheque. Students who have not provided their bank account details to the College should be asked to complete a Student Bank/Building Society Form.

4.4.5 Staff Travel Claims
Claims for reimbursement of travel and related expenses should be made on a Travel Expenses Claim form and be in accordance with the College’s Expenses Policy. They should be sent to the Payroll section of the Finance Department.

4.4.6 Prospective Staff Travel Claims
Candidates for College appointments are permitted to claim expenses at the conclusion of interview. Claim forms are supplied to the candidates on invitation for interview and reasonable travel costs and subsistence at current rates are payable on completion of the form. The Head of Personnel is responsible for advising candidates of the terms and conditions of payment. Payment will be made by BACS or cheque.

4.5 Payroll

4.5.1 Introduction
The College's payroll system is highly complex and this manual will therefore give only a general outline. The system is fully computerised and includes financial and costing analyses linked with the accounting and payments systems. The payroll is processed at weekly and monthly intervals.

4.5.2 Weekly Payroll
The weekly payroll is based on a pay period which runs from Monday to Sunday. The computer payroll run is normally made on the following Tuesday. Payroll Office staff must have details of overtime worked, holidays and other adjustments by Monday afternoon, at the latest, in order to ensure payment that week.

Statutory deductions are made automatically by the computer for National Insurance, Income Tax and, where applicable, Superannuation. Voluntary deductions from pay (e.g. trades Union subscriptions, payroll giving, ticket loan repayments, etc) must be by written consent of the employee; forms for these purposes are available from the Payroll Section or the Personnel Department.

No new staff will be paid through this payroll.