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  • 9. Financial Management Practices

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  • By Topic
    • 1. University Organisation and Governance
      • 1.20 Roles of Principal and Senior Officers
        • 1.20.02 Roles and Responsibilities of Executive Deans
        • 1.20.04 Roles, Responsibilities and Authority of Heads of Schools and Major Centres
        • 1.20.07 Roles and Responsibilities of Associate Deans (Academic)
        • 1.20.08 Roles and Responsibilities of Associate Deans (Research)
      • 1.30 Structure and Processes
        • 1.30.02 Committees of Senate
        • 1.30.06 Establishment, Approval, Administration and Review of Institutes and Centres
      • 1.40 Quality Assurance Mechanisms and Reviews
        • 1.40.01 Corporate Identity Program
        • 1.40.05 Organisational Unit Reviews
        • 1.40.06 Review of Schools and Academic Disciplines
        • 1.40.07 Review of Academic and Administrative Service Units
        • 1.40.08 Review of University Institutes and Centres
      • 1.50 Ethical Conduct in the Workplace
        • 1.50.01 Code of Conduct
        • 1.50.02 Outside Work and Business Interests for University Staff
        • 1.50.03 Intellectual Freedom, Academic Freedom
        • 1.50.04 Personal Relationships in the Workplace
        • 1.50.05 Use of University Facilities
        • 1.50.06 Communications and Public Comment using The University of Queensland’s Name
        • 1.50.08 Use of Prescribed Textbooks Written by Staff
        • 1.50.10 Fraud and Corruption Management
        • 1.50.11 Conflict of Interest
      • 1.60 Administrative Accountability
        • 1.60.01 Right to Information
        • 1.60.02 Privacy Management
        • 1.60.03 Public Interest Disclosure
        • 1.60.04 Records Management
        • 1.60.05 Archives
        • 1.60.07 Working with Children
        • 1.60.09 Complaints Management
      • 1.70 Equity and Diversity
        • 1.70.01 Equity and Diversity
        • 1.70.02 Prevention of Sexual Harassment
        • 1.70.03 Racism
        • 1.70.05 Children on Campus
        • 1.70.06 Discrimination and Harassment
        • 1.70.08 Disability
      • 1.80 Risk and Internal Audit
        • 1.80.01 Enterprise Risk Management
    • 2. Workplace Health and Safety
      • 2.10 Management
        • 2.10.01 Health and Safety Committees
        • 2.10.03 Occupational Health and Safety
        • 2.10.04 Staff Responsibilities for Occupational Health and Safety
        • 2.10.06 Workplace Health and Safety Co-ordinator's Role
        • 2.10.07 Workplace Injury, Illness and Incident Reporting
        • 2.10.08 Risk Assessment and Management
        • 2.10.09 Faculty/Institute Occupational Health and Safety Manager Role and Function
      • 2.15 Fire Safety and Emergency
        • 2.15.02 Fire Safety Management
        • 2.15.04 Fire Emergency Evacuation
      • 2.25 Workers' Compensation and Rehabilitation
        • 2.25.01 Workers' Compensation
        • 2.25.02 Work Rehabilitation
      • 2.30 Safe Working Environment
        • 2.30.01 Asbestos Management
        • 2.30.02 Electrical Safety
        • 2.30.03 Flammable and Combustible Liquids - Storage and Handling
        • 2.30.04 Management of Work in Confined Spaces
        • 2.30.05 Minimum Standards of Dress and Personal Protective Equipment
        • 2.30.07 Manual Tasks Risk Management
        • 2.30.08 Diving Safety
        • 2.30.09 Fieldwork and Work Off-Campus Safety
        • 2.30.10 First Aid
        • 2.30.12 Threats to Personal Safety
        • 2.30.13 Working Safely with Carcinogens
        • 2.30.14 Occupational Health and Safety in the Laboratory
        • 2.30.15 Immunisation
        • 2.30.17 Alcohol, Smoking and Other Drugs
        • 2.30.18 Manual Tasks Associated with Relocation/Refurbishment of Workplaces
        • 2.30.19 Selection and Purchase of Seating and Furniture
        • 2.30.20 Hearing Conservation
        • 2.30.21 Working with Blood and Body Fluids
        • 2.30.22 Scheduled Poisons and Drugs
      • 2.70 Occupational Hygiene and Chemical Safety
        • 2.70.11 Carcinogens: Manage Compliance of Prohibited and Restricted
    • 3. Teaching and Learning
      • 3.10 Curricula and Assessment
        • 3.10.01 Curriculum
        • 3.10.02 Assessment
        • 3.10.03 The Course Profile
        • 3.10.04 Placement Courses
        • 3.10.05 Graduate Attributes
        • 3.10.06 Postgraduate Coursework Graduate Attributes
        • 3.10.07 Grading System
        • 3.10.08 Release of Examination Papers
        • 3.10.09 Supplementary Assessment
        • 3.10.10 Assessment Re-mark
        • 3.10.11 Examinations
      • 3.20 Program Management
        • 3.20.01 Academic Program Approval
        • 3.20.02 Course and Program Design
        • 3.20.03 Course Coding
        • 3.20.04 Program Nomenclature
        • 3.20.05 Collaborative Service Teaching
      • 3.30 Quality Assurance and Enhancement
        • 3.30.01 Teaching and Learning Roles and Responsibilities
        • 3.30.02 Course and Teacher Surveys
        • 3.30.03 Curriculum and Teaching Quality Appraisal and Academic Program Review
        • 3.30.04 Curriculum and Teaching Quality Appraisal
        • 3.30.05 Academic Program Review
        • 3.30.06 Review of Generalist Degree Programs
        • 3.30.07 Collaborative Academic Program Arrangements
        • 3.30.08 Teaching and Learning Awards
        • 3.30.09 Awards for Programs that Enhance Learning
        • 3.30.10 Citations for Outstanding Contributions to Student Learning
        • 3.30.11 Awards for Teaching Excellence
        • 3.30.12 International Agreements
        • 3.30.13 ESOS Compliance Commitment
      • 3.40 Student Admissions and Enrolments
        • 3.40.01 Student Fees
        • 3.40.02 Incidental and Ancillary Fees Levied on Students
        • 3.40.03 International Student Refunds
        • 3.40.04 Admissions and Enrolments
        • 3.40.08 Access to Student Photograph Images
        • 3.40.09 Student Identification Cards
        • 3.40.14 English Language Proficiency Admission and Concurrent Support
      • 3.50 Student Progression and Graduation
        • 3.50.01 Maintenance of Academic Records
        • 3.50.02 Academic Withdrawal from Courses
        • 3.50.03 Credit for Previous Studies and Recognised Prior Learning
        • 3.50.05 Award of University Medals
        • 3.50.06 Academic Adjustments
        • 3.50.07 Programs and Assessment for Elite Athletes
        • 3.50.08 Alternative Academic Arrangements for Students with a Disability
        • 3.50.09 Arrangements for Reasonable Adjustments in Examinations for Students with a Disability
        • 3.50.10 Removal of Financial Liability Due to Special Circumstances
        • 3.50.11 Awards
        • 3.50.12 Award of Honours
        • 3.50.13 Student Defence Reserves Support
      • 3.60 Student Rights and Responsibilities
        • 3.60.01 Student Charter
        • 3.60.02 Student Grievance Resolution
        • 3.60.04 Student Integrity and Misconduct
        • 3.60.05 Appeals to Senate by Students
    • 4. Research and Research Training
      • 4.10 Research Management and Administration
        • 4.10.04 Submission of Applications for Research Funding
        • 4.10.05 Research Contract Risk Assessment
        • 4.10.06 First-named Chief Investigators on Research Grant Applications - Eligibility
        • 4.10.07 Conditions of Acceptance of Research Funds
        • 4.10.08 Recording of Research Grants - Significance of Block Grants
        • 4.10.10 Research Budgets - Direct Costs
        • 4.10.11 Equipment Purchased from Research Funds
        • 4.10.12 Recovery of Indirect Costs from Research Funding and Consultancy Contracts
        • 4.10.13 Intellectual Property for Staff, Students and Visitors
      • 4.20 Research Conduct and Integrity
        • 4.20.02 Responsible Conduct of Research
        • 4.20.03 Code of Conduct for Research Activities within the Great Barrier Reef Marine Park
        • 4.20.04 Authorship
        • 4.20.05 Research Misconduct
        • 4.20.06 Research Data and Primary Materials Management
        • 4.20.07 Attribution of Publication Affiliation
      • 4.60 Research Higher Degree Candidates
        • 4.60.01 Eligibility and Role of Research Higher Degree Advisors
        • 4.60.02 Research Higher Degree Candidate Charter
        • 4.60.03 Research Higher Degree Graduate Attributes
        • 4.60.04 Research Higher Degree Candidature Selection
        • 4.60.05 Research Higher Degree Candidature Progression and Development
        • 4.60.06 Research Higher Degree Student International Collaboration
        • 4.60.07 Alternate Thesis Format Options
        • 4.60.08 Research Higher Degree Thesis Examination
        • 4.60.09 Research Training
        • 4.60.10 Research Higher Degree Leave and Interruption to Candidature
      • 4.70 Doctoral Programs
        • 4.70.03 Professional Doctorates
        • 4.70.04 Higher Doctorates
      • 4.80 Research Scholarships
        • 4.80.01 UQ Research Scholarships
    • 5. Human Resources
      • 5.20 Title Holders
        • 5.20.05 Academic Titles for Health Professionals
        • 5.20.07 Visiting Academic
        • 5.20.09 Distinguished Professors
        • 5.20.14 Industry Fellow
        • 5.20.15 Honorary and Adjunct Title Holders
        • 5.20.16 Emeritus Professor
      • 5.30 Pre-Employment and Orientation
        • 5.30.01 Recruitment and Selection
        • 5.30.02 Approval of Staff Appointments
        • 5.30.03 Staff Induction
        • 5.30.04 Employment of Relatives and Other Close Associates
        • 5.30.05 Job Sharing
        • 5.30.06 Immigration
        • 5.30.07 Selection and Appointment - Internal Appointments
        • 5.30.09 UQ Temps
        • 5.30.12 Identification Cards for University Staff and Associates
        • 5.30.14 Volunteers
        • 5.30.16 Pre-Placement Medical Assessments
        • 5.30.18 Aboriginal and Torres Strait Islander Employment
      • 5.40 Position Classification and Review
        • 5.40.02 University Committee of Review - Appointments and Classifications
        • 5.40.03 Evaluation and Classification of Positions
      • 5.41 Academic Staff - Appointments, Duties and Responsibilities
        • 5.41.02 Tutorial Fellows and Tutorial Assistants
        • 5.41.05 Probation and Confirmation of Continuing Appointment (Academic Staff)
        • 5.41.07 Workload Allocation for Academic Staff
        • 5.41.10 Casual Academic Staff
        • 5.41.12 Academic Categories
      • 5.42 Research Related Staff - Specific Conditions of Employment
        • 5.42.02 Payment in Lieu of Recreation Leave - Research Staff
      • 5.43 Employment Conditions
        • 5.43.03 Trainees and Apprentices
        • 5.43.04 Supported Wage
        • 5.43.05 Telecommuting
        • 5.43.06 Restructuring and Managing Change
        • 5.43.07 Career Planning for Retirement
        • 5.43.08 Flexible Working Arrangements for Staff with Caring Responsibilities for Children
        • 5.43.09 Transfer and Travel between University Locations
      • 5.50 Reimbursements, Allowances, Loadings and Superannuation
        • 5.50.02 Provision of Uniforms and Protective Clothing
        • 5.50.03 Reimbursement of Establishment Expenses for New Appointees
        • 5.50.04 Performance of Higher Level Duties
        • 5.50.08 Responsibility Loadings (Academic Staff)
        • 5.50.09 Flexible Remuneration - Market Loadings
        • 5.50.10 Clinical Loadings
        • 5.50.11 Appointment of First Aid Officers
        • 5.50.12 Superannuation
        • 5.50.13 Withholding of Payments During a Period of Imprisonment or Detention
        • 5.50.15 Flexible Remuneration - Performance Payments
        • 5.50.16 Work and Expense-Related Allowances for Professional Staff
      • 5.55 Working Hours and Management of Workloads for Professional Staff
        • 5.55.01 Management of Professional Staff Workloads
        • 5.55.02 Staff Attendance Records
        • 5.55.03 Professional Staff Flexible Working Arrangements
        • 5.55.04 Overtime for Professional Staff
        • 5.55.05 Hours of Work/Ordinary Hours (Professional Staff)
      • 5.60 Leave
        • 5.60.03 Personal Leave
        • 5.60.05 Academic Staff Absences during Semester
        • 5.60.06 Leave Without Pay
        • 5.60.07 Long Service Leave
        • 5.60.08 Special Leave
        • 5.60.09 Parental Leave
        • 5.60.10 Recreation Leave
        • 5.60.12 Religious and Cultural Observance
        • 5.60.13 Compassionate Leave
        • 5.60.14 Community Service Leave
        • 5.60.15 Conference Attendance
        • 5.60.16 Defence Forces Leave
        • 5.60.20 Leave to Attend Court
        • 5.60.21 Christmas/New Year University Leave
        • 5.60.23 Leave to Contest Elections and Hold Office
        • 5.60.29 Voluntary Variable Weeks/Annualised Salary Program
      • 5.70 Performance Management and Grievance Procedures
        • 5.70.01 Performance Appraisal for Professional and TESOL Language Teaching Staff
        • 5.70.02 Probation for Professional Staff
        • 5.70.03 Diminished Performance and Unsatisfactory Performance
        • 5.70.06 Staff Assistance Services
        • 5.70.08 Staff Grievance Resolution
        • 5.70.10 Misconduct/Serious Misconduct
        • 5.70.13 Medical Conditions Affecting Performance
        • 5.70.15 Performance Appraisal for Academic Staff
        • 5.70.17 Criteria for Academic Performance
      • 5.80 Career Development, Increments and Staff Recognition
        • 5.80.01 Staff Development
        • 5.80.02 Special Studies Program
        • 5.80.03 Recognition of 25 Years' Service - Professional Staff
        • 5.80.07 Study Assistance Scheme for Professional Staff
        • 5.80.10 Secondments
        • 5.80.12 Promotion of Academic Staff Levels A - D
        • 5.80.14 Promotion to Professor
        • 5.80.19 Mentoring
      • 5.90 Cessation of Appointment
        • 5.90.01 Resignation
        • 5.90.03 Termination of Employment
        • 5.90.04 Facilities for Retired Senior Academic Staff
    • 6. Information and Communication Technology
      • 6.10 Access to Corporate Systems
        • 6.10.01 Access to UQ Reportal and BusinessObjects
      • 6.20 Acceptable Use of ICT Resources
        • 6.20.01 Acceptable Use of UQ ICT Resources
        • 6.20.02 UQ Software
        • 6.20.03 Telephone Charges
        • 6.20.04 Using Desktop Voice Calling and Personal Video Conferencing Software inc. Skype
        • 6.20.05 Social Media
        • 6.20.06 Email for Staff and Students
        • 6.20.07 Sending Bulk Messages
      • 6.30 ICT Security
        • 6.30.01 ICT Security
        • 6.30.02 Corporate Printer Security
      • 6.40 eLearning
        • 6.40.01 Minimum Presence in Blackboard
        • 6.40.02 Guest Access in Blackboard
        • 6.40.03 Accessing a Blackboard Site Related to a SI-net Course
        • 6.40.04 Non SI-net Courses and Community Sites in Blackboard
        • 6.40.05 Access to Blackboard by Community Members External to UQ
        • 6.40.06 Availability and Archiving of Concluded Course Site Materials in Blackboard
        • 6.40.07 Charging for Central eLearning Systems
        • 6.40.08 Second Life NMC - Staff and Students
        • 6.40.09 Communication of Book Chapters Online [copyright]
    • 7. Physical Facilities and Services
      • 7.10 General Facilities and Services
        • 7.10.01 Parking on University Sites
        • 7.10.04 Display of Banners
      • 7.20 Space Management
        • 7.20.01 Space Management
        • 7.20.02 Management of Timetabling, Hire and Conversion of Teaching and Learning Space
        • 7.20.03 Asset Management Plan
      • 7.30 Events
        • 7.30.01 Event Approval and Control
      • 7.40 UQ Library
        • 7.40.01 Library Code of Practice
        • 7.40.02 Library Membership
        • 7.40.03 Library Resources and Contacts
        • 7.40.04 UQL Cyberschool
      • 7.50 Occupation of University Land and Buildings
        • 7.50.01 Occupation of University Land and Buildings by Lease or Licence
      • 7.60 Critical Incident Management
        • 7.60.01 Critical Incident Management
    • 8. Community and Development Activities
      • 8.10 Community Development
        • 8.10.02 UQ Multi-faith Chaplaincy
      • 8.15 Honour and Philanthropic Naming
        • 8.15.01 Honour and Philanthropic Naming
      • 8.20 Museums and Art Collections
        • 8.20.01 Management of Museums and Collections
        • 8.20.02 Art Collection Development
      • 8.25 Advancement
        • 8.25.01 Philanthropy and Fundraising
      • 8.30 Recognition of Individuals
        • 8.30.01 Recognition of Individuals
      • 8.35 Sponsorship
    • 9. Financial Management Practices
      • 9.10 Financial Governance
        • 9.10.01 Financial Accountability and Legislative Requirements
        • 9.10.02 Budgeting and Forecasting
        • 9.10.03 Finance Reporting
        • 9.10.04 Financial Delegations and Authority
        • 9.10.05 Reportable Gifts
        • 9.10.06 Reporting of Losses
        • 9.10.07 Financial Audit
      • 9.15 Financial Administration
        • 9.15.01 Chart of Accounts and General Ledger
        • 9.15.02 Retention of Financial Information and Documents
        • 9.15.03 Accountable Forms
      • 9.20 Treasury
        • 9.20.01 Leasing
        • 9.20.02 Foreign Exchange Risk
        • 9.20.03 Managed Investment Portfolio
        • 9.20.04 Cash Management
        • 9.20.05 General Investments
        • 9.20.06 Loans Receivable and Payable
      • 9.25 Financial Systems
        • 9.25.01 Enterprise Financial Systems
      • 9.30 Revenues
        • 9.30.01 Revenue Sources
        • 9.30.02 Student Fees and Charges
        • 9.30.03 Research Grants
        • 9.30.04 Scholarships and Prizes
        • 9.30.05 Donations and Bequests
        • 9.30.06 Consultancies, Contracts and Services
      • 9.35 Receivables
        • 9.35.01 Accounts Receivable
        • 9.35.02 Credit Management
        • 9.35.03 Receipting and Banking
      • 9.40 Procurement
        • 9.40.01 Purchasing
        • 9.40.02 Corporate Credit Cards
        • 9.40.03 Travel Card
        • 9.40.04 Vendors
      • 9.45 Payments
        • 9.45.01 Accounts Payable
        • 9.45.02 Trade-Ins
        • 9.45.03 Reimbursements
        • 9.45.04 Petty Cash
        • 9.45.05 Travel
        • 9.45.06 Hospitality
        • 9.45.07 Special Payments
      • 9.50 Assets
        • 9.50.01 Inventories
        • 9.50.02 Property, Plant and Equipment
        • 9.50.03 Portable and Attractive Items
        • 9.50.04 Intangible Assets
        • 9.50.05 Contingent Assets
      • 9.55 Liabilities
        • 9.55.01 Provisions
        • 9.55.02 Contingent Liabilities
      • 9.60 Equity
        • 9.60.01 Retained Earnings
      • 9.65 Taxes
        • 9.65.01 GST
        • 9.65.02 FBT
        • 9.65.03 Income Tax
        • 9.65.04 International Tax
      • 9.70 Insurance
        • 9.70.01 Insurance
      • 9.75 Controlled Entities
        • 9.75.01 Controlled Entities
    • 10. Sustainability
      • 10.10 Sustainability
        • 10.10.01 Sustainability
      • 10.20 Environmental Management
        • 10.20.01 Environmental Management
        • 10.20.02 Water Management
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9.15 Financial Administration

  • 9.15.01 Chart of Accounts and General Ledger
  • 9.15.02 Retention of Financial Information and Documents
  • 9.15.03 Accountable Forms
‹ 9.10.07 Financial Audit up 9.15.01 Chart of Accounts and General Ledger ›
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