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Furloughed Staff Costs and Receipts in Relation to CJRS

The treatment of ‘Residual’ furloughed staff costs will depend on the funding source, as set out below:

  • Chest Funded: no change, costs should continue to be charged to the Chest account where respective budgets have continued;
  • Research Grants: as detailed above (charged to ALBM where prior approval was sought);
  • Trading Accounts: as detailed above (continue to charge costs to local trading account);
  • Other, including Donations, Trust Funds and Overheads: no change, costs should continue to be charged to the respective account; as the funds themselves will have remained in place[1].

Where the Central University receives income in respect of a successful claim under the Government’s Coronavirus Job Retention Scheme (CJRS), for existing or future claims, that income will be transferred to the relevant department or institution except where the individual is funded through a Chest allocation.  This will reduce the ‘Residual’ furloughed staff cost, eligible for recharge to ALBM for research staff.

Please note, not all furloughed staff were eligible for inclusion in a CJRS claim.  In addition, a number of potentially eligible furloughed staff were not included in a CJRS claim.  Where eligible furloughed staff were not included, and the department/institution had taken all of the necessary steps for them to be included, the relevant costs should be tracked, as indicated above (based on the funding source).    

Page last updated 16-Dec-20

[1] In rare cases where Other income has been adversely affected by Covid-19 and that has exposed residual costs (e.g. committed costs against phased donation income which was subsequently foregone as a consequence of Covid-19), these may be charged to ALBE but only with agreement from the appropriate School Finance Manager.

CORONAVIRUS/COVID-19
FOR STAFF

Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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