Cash Payments Procedure Cash Payments Procedure

Under Financial Regulation 3.28 all payments made by the University for goods and services, other than wages and salaries or other emoluments of University office or employment, shall be made through the Accounts Payable Module (ACP) of the University's official Financial Management system or, where appropriate, by means of an authorised Purchase Card.

Under Financial Regulation 3.29 all payments of wages, salaries or other emoluments of University office or employment shall be made through the University's official payroll system.

As both regulations include the proviso 'except where specifically authorised, in writing, by the Director of Finance' this procedure is intended to cover the circumstances in which payments may be made in cash and the procedures that must be followed.

Contents

  1. Payments from Petty Cash

  2. Payment to Staff

    1. for work done

    2. for expenses

  3. Payments to Students

    1. for work done

    2. for expenses

  4. Payment to Others

    1. for work done

    2. for expenses

  5. Cash Payment Request Form

  6. Advances

    1. Reason for Advances

    2. Payment of Advances

    3. Accounting for Advances

    4. Reconciliation of Advances Suspense Accounts

  7. Forms

1. Payments from Petty Cash

Small incidental disbursements may be made from your unit's official Petty Cash Imprest, so long as they follow the rules regarding what is and is not allowable as set out in Financial Procedure No FP003 'Petty Cash'.  Please note that payments for work done must never be made through Petty Cash.

Individual Petty Cash transaction values should never exceed £25 or such lower limit as may be set by an individual Spending Unit, in its own internal procedures.  Payments to be made in cash which are greater than this limit should be made from the Finance Division Cashiers Office.

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2. Payment to Staff

a) for work done

As all payments are to be made through the University's official payroll system no payments for work done will be paid in cash without the Director of Finance, Planning & Governance's specific approval.

b) for expenses

Disbursements made from personal resources are to be reclaimed using a Staff Expenses Claim Form (UEA 7). 

For all properly completed and authorised forms received in the Finance Division by 4.00 pm on Thursday of each week the reimbursement will be sent directly to individuals' bank accounts to arrive by Wednesday of the following week unless there are intervening public or UEA specific holidays, when it will take slightly longer.

No expenses will therefore be paid in cash without the Director of Finance, Planning & Governance's specific approval.

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3. Payments to Students

Please note that other than for allocations from Hardship Funds no payments either by bank credit or cash will be made to any student who has University debts outstanding.  In such cases any sums due will be applied in reduction of that debt in accordance with General Regulations for Students 4(4).

a) for work done

Payments to students for work done for the University, should be made through the payroll who will process monthly payroll payments to students in accordance with the deadline timetable set out in the Payroll Calendar.  If the forms are submitted beyond the deadline date for a current month, payments will not be made until the following month.  Payments for work done must never be made through Petty Cash, nor included on Expense Claim forms.

When dealing with a survey/focus group/market research questionnaire involving many students where the expectation is that monies will be handed over on completion of the session Form UEA 1A needs to be completed and Form UEA 1B signed as a receipt.  Monies to make these payments will have been collected by using Form UEA 20.  For payments within this category countersignature of Form UEA 20 by a member of Finance Division staff with delegated authority from the Director of Finance, Planning & Governance is required.  The completed Form UEA 1A and UEA 1B must be returned to the Finance Division Cashiers Office within 21 days of payment being made.

b) for expenses

Disbursements made from personal resources are to be reclaimed using a Student Expenses Claim form (UEA 8).

For all properly completed and authorised forms received in the Finance Division by 4.00 pm on Thursday of each week the reimbursement will be sent directly to individuals' bank accounts to arrive by Wednesday of the following week unless there are intervening public or UEA specific holidays, when it will take slightly longer.

Exceptionally, where a student does not have a bank account, an expenses payment can be made in cash to the individual student in person at the Finance Division Cashiers Office.  This will only be made against the "Instruction to Pay Student or Casual Worker by Cash for Expenses or Work Done" form (UEA 11), completed for the relevant sections, from the Unit concerned.  The student will be required to produce their campus card as proof of ID before payment can be made.

Payments from Hardship Funds may be made in cash on production of the appropriate authorised form from the Student Support Services Office.  The student will be required to produce their campus card as proof of ID before payment can be made.

Apart from these exceptions no expenses will be paid in cash without the Director of Finance, Planning & Governance's specific approval.

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4. Payments to Others

a) for work done

Payments to others for work done for the University, should normally be made through the payroll using form UEA4, UEA4A or UEAPSC, "Personal Service Company Form".  This form, appropriately completed and authorised, should be sent to the Finance Division Payroll Office who will process monthly payroll payments in accordance with the deadline timetable set out in the Payroll Calendar.  If the forms are submitted beyond the deadline date for a current month, payments will not be made until the following month.  Payments for work done must never be made through Petty Cash, nor, included on Expense Claim forms.

When dealing with a survey/focus group/market research questionnaire involving many individuals, where the expectation is that monies will be handed over on completion of the session, Form UEA 1C needs to be completed and signed as a receipt - this is a HMRC requirement.

Monies to make these payments will have been collected by using Form UEA 20.  For payments within this category countersignature of Form UEA20 by a member of Finance Division staff with delegated authority from the Director of Finance, Planning & Governance is required.  The completed Form UEA 1C must be returned to the Finance Division Cashiers Office within 21 days of payment being made.

Apart from these exceptions no payments for work done will be paid in cash without the Director of Finance, Planning & Governance's specific approval.

b) for expenses

Disbursements made from personal resources are to be reclaimed using a Non-Staff Expenses Claim form (UEA 6).

The only exception to the above is where there is a combined pay and expenses payment (eg for external examiners or visiting speakers).  In these circumstances the UEA4/UEAPSC form should be used for both pay and expenses.

There may be a small number of other instances where cash payments to persons other than staff or students might be justified.  These include payment to short-term visitors from overseas who do not have UK bank accounts.  In these circumstances a "Cash Payment Request" form (UEA 20) is to be used.

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5. Cash Payment Request Form (UEA 20)

This form is the only form (other than the specific ones introduced elsewhere in this procedure) accepted by Finance Division Cashiers Office as appropriate authorisation for payment.  Any other form of request submitted will be rejected.

It should be noted that the "Cash Payment Request" form (UEA 20) must be the one used to action cash payments not allowed from Petty Cash or where the Spending Unit (including those in the Registry) do not have a Petty Cash Float.

The Finance Division Cashiers Office will not make payment unless there is sufficient detail shown to explain the transaction(s) and where appropriate the form is accompanied by receipts etc, supporting the transaction(s).

The Finance Division Cashiers Office will not make payment unless the person collecting the monies suitably identifies themselves by Campus Card, Passport, or a full new style UK Driving Licence, and signs for receipt.

Generally the recipient for the payment is named on the form and the Finance Division Cashiers Office will pay only to this person.  Where the form specifies that a person other than the named recipient will pick up the cash, payment will be made to that person once they have provided suitable identification and signed for receipt.

It should be noted that both the individual collecting the cash and the intended recipient must be someone other than the individual authorising the payment, or payment will be refused.

Where someone other than the recipient collects the cash they must obtain a receipt from the final recipient for the monies and such receipt should be passed to the Finance Division Cashiers Office within 21 days for retention with the Cash Payment Request Form.

Payments of £300 or greater require countersignature by a member of Finance Division staff with delegated authority from the Director of Finance, Planning & Governance.

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6. Advances

a) Reason for Advances

An Advance is a payment required ahead of expenditure being made, probably with only an approximate consideration value being known, and often with no or limited supporting documentation to support the occurrence and value of the transaction(s) to come.

The reason for an advance being made must be that the individual or group who will be incurring the future expenditure either cannot in the short-term meet the expenditure from their own personal resources at all, or to do so would cause them financial difficulty.

Advances made other than in cash (eg paid by cheque, bank credit, foreign currency or travellers cheques) must be accounted for in accordance with the same procedure as for cash outlined at c) below.

b) Payment of Advances

Where a Cash Advance is deemed necessary it will be paid out from the Finance Division Cashiers Office against a properly certified "Cash Advance List" form (UEA 22).

Generally the Finance Division Cashiers Office will make payment only to the intended recipient(s) named on that form.  However, if the form specifies that a person other than the named recipient will pick up the advance then the Finance Division Cashiers Office will make payment to that person but only when they have proved their identity and signed for the monies.

It should be noted that both the individual collecting the cash and the intended recipient must be someone other than the individual authorising the advance, or payment will be refused.

Immediately after making the advance the Finance Division Cashiers Office will e-mail the individual authorising the advance confirming that it has been actioned.  Such cash advances will be coded initially to a separate 'Advances Suspense Account', ???.X0, where ??? is the spending unit, this would then be followed by a 4 digit account code, ie 7220.

c) Accounting for Advances

Actual expenditure incurred will be accounted for by individuals completing the relevant Expenses Claim Forms allocating the gross actual expenditure to the relevant ABW financial codes.

In order to account for the Advance they must also enter in brackets on the Expenses Claim Form against the ABW code for Advances Suspense Account either the original value of any Advance received (where the expenditure equals or exceeds the Advance), or, where monies have been repaid, the balance of the Advance outstanding.

i) Overspend of Advance

Where actual total expenditure is equal to or exceeds the amount advanced the Expenses Claim Form should be processed in accordance with the relevant procedure at 2b), 3b) or 4b) above.

ii) Underspend of Advance

Where actual total expenditure is less than the amount advanced the difference must be repaid to the Finance Division Cashiers Office.  This must be done by completing a "Cashier Remittance" form (UEA 21).  This should be taken to the Finance Division Cashiers Office along with the amount to be repaid.

The form should be coded to the ABW Advances Suspense Account code against which the Advance was originally charged and the narrative on the form should clearly state that it is the partial repayment of an Advance, also giving enough details to identify the Advance to which the payment relates.

The Finance Division Cashiers Office will issue a receipt as proof of the repayment.  This receipt must be attached to the Expenses Claim Form along with other receipts, invoices etc supporting the expenditure and whoever authorises the form must ensure that the Expenses Claim Form balances to zero.

Any unspent balance from an Advance must be returned to the Finance Division Cashiers Office within 21 days of the date of the Advance, or, in the case of trips away from UEA, within 21 days from the date of return from the trip.

Once properly completed and authorised the Expenses Claim Form is to be passed to the Finance Division Payroll Office for processing and retention.

d) Reconciliation of Advances Suspense Accounts

At the end of each month the School AR (or in the case of non-academic units, the nominated finance manager) should check the Advances Suspense code and satisfy themselves that all Advances made during the month were for legitimate purposes and have been properly accounted for by the recipient in a reasonable period of time having regard to the purpose of the Advance.  The reconciliation must be evidenced as having been done each month by producing a detailed list in support of the balance, showing the individuals with uncleared balances, the amounts outstanding and the dates of the Advances.  Any Advances outstanding for an unreasonable period of time without good reason will be drawn to the attention of the Dean/Head of Spending Unit by the School AR or nominated finance manager each month.

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7. Forms

All forms referred to in this procedure are available in their latest versions from the Finance Division Web pages.  

Form Type Description
UEA 1B PDF Survey/ Focus Group/ Questionnaire Receipt (Students)
UEA 1C Word Survey/ Focus Group/ Questionnaire Receipt (Others)
UEA 4 Excel Occasional One-Off Work
UEAPSC  Excel Personal Service Company Form
UEA 6 Excel Non-Staff Expenses Claim Form
UEA 7 Excel Staff Expenses Claim Form (please read the following before filling in the Form UEA 7)
UEA 8 Excel Student Expenses Claim Form
UEA 11 PDF Instruction to Pay Students or Casual Worker by Cash for Expenses or Work Done
UEA 20 PDF Cash Payment Request
UEA 21 PDF Cashier Remittance Form
UEA 22 PDF Cashier Remittance Form

 

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