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By budget phasing we mean how the budget has been split across the months of the financial year.

Pay costs should take into account the timings of known University-wide uplifts and any others where practical.

Non-pay costs should be phased according to the best information available which may include patterns of actual expenditure in previous years.

Failure to phase budgets accurately prevents meaningful analysis at departmental, School and University level.


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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