(a) The policies and procedures outlined apply to all expenses payments made by the University of Cambridge and to any benefits received by its employees irrespective of the source of funding. In this context employees are defined as those paid through the Payroll section.
(b) Any reference to "Head of Department" includes all Heads of Departments, Chairmen and Secretaries of Faculty Boards not organised in Departments, Heads of Institutions under the supervision of the Council, including the Central Offices, and those recognised as such for the purpose of financial management and control. Similarly any reference to "Department" includes all Academic Departments and any other individual section or unit of the University as may be applicable.
(c) These policies and procedures are intended to provide Departments with a set of best practice guidelines to follow to ensure that all employees are treated equitably and the University achieves value for money. However, within this the following elements are mandatory:
- Compliance with the University Finance Regulations
- Compliance with HM Revenue & Customs' legislation i.e. the reporting of all taxable benefits
- Insurance requirements to ensure that the University maintains its duty of care to all its employees.
Heads of Department have responsibility for financial control within a department but they may:
- Delegate responsibility for financial management within their department as appropriate, although overall responsibility remains with them. Such delegation must be in writing. (See University Financial Regulations)
- Implement their own local policies and procedures within the framework of the University policy and legislative responsibilities.