The usual means of incurring and managing the expenditure on land and buildings is through Estate Management (EM) because of the complexities of building projects.
Although, it may be convenient for Departments to carry out certain works themselves, it is also clear that there are a number of risks involved in managing building works, which have potentially serious consequences for the University (e.g. in the event of an accident or dispute). When the EM team directly controls the works they manage these risks through their own established procedures.
It is important that the University maintains accurate information about all work undertaken to its buildings. Therefore, EM should be notified so they can advise on how best to proceed for any:
- maintenance or minor works
- alterations and refurbishment projects
- other proposed work
This is usually carried out by EM through the projects ledger on UFS and by Central and Research Accounting in the fixed assets and general ledger modules. It should be noted that using EM would also ensure the appropriate VAT treatment for buildings.