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Research Accounting Office: Research Project Life Cycle: Charging Items to your Account

Charging Items to your Account

Capital Expenditure
Travel Expenses
One off payments to suppliers
Purchase Orders/Invoices
Scholarships
Payroll
Maintenance of Files
Monthly Reports
VAT

Capital Expenditure

In the cases of funding agencies that only allow a depreciation element to be charged to their projects, it is more advantageous to purchase Durable Equipment early in the project term, thus charging a greater proportion of the value of the equipment to the project. We would encourage you to take advantage of this "efficient" funding method.

The University’s policy is that equipment is depreciated if the cost is over €10,000. 3 years is applied to PC equipment and 5 years for other equipment. The Project Leader must also decide from where the unfunded balance of the Durable Equipment will be financed. These invoices MUST be forwarded to the Research Accounts Office.

An asset acquisition form must also be completed.

Asset Acquisition Form (Excel)

Visiting auditors will require proof that all expenditure charged to the project is expressly necessary for the performance of the work under the project.

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Travel Expenses

How do I claim for reimbursement of travel expenses?

Full information is available on the Financial Accounting Website.

What is the procedure for making a claim for petty cash?

Claims for petty cash, accompanied by supporting receipts and signed by the Budget holder should be forwarded to the Payments Office. Amounts up to €250 can be paid in cash through the Payroll Office.

Please refer to the full policy:

Travel and Subsistence Policy (Word)

All travel and other expenditure claims should be fully completed on standard College Expense Forms, and sent with the backing items, directly to Emer Feeney, Treasury Office, Oifig na gCuntas, ext. 2742.

Travel and Subsistence Claim Form (Excel)
Foreign Subsistence Rates (Excel)

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One-off payments to suppliers

How do I organise a once-off payment to a supplier in Euro?

If the supplier is 'once-off', so that there is no expectations of transacting further business with them, they may be paid without formal set-up on the Accounts Payable ledger. The purchase order plus the resultant invoice should be submitted to the Payments Office together with a note confirming that the supplier will not be used in future.

How do I organise a once-off payment in a foreign currency?

Foreign currency payments may be organised by completion of the appropriate form on http://www.nuigalway.ie/financial_accounting/documents/foreign_currency_bank_draft.pdf or

http://www.nuigalway.ie/financial_accounting/documents/foreign_currency_transfer_request.pdf

How do I request Payments Office to set up an account with a new supplier?

If you raise a purchase order on a new supplier (i.e. a supplier who is not already established on the University's financial system) and you are confident that you will do so again within a year, you should request the Financial Accounting Office to establish the new supplier on the University's Financial System. This may be done by downloading the form http://www.nuigalway.ie/administration_services/financial_accounting/documents/newsupplier_set_up_form.doc and sending it to the supplier, or requesting the A.P. or Payments Office to do so, by way of email request to the relevant office.

If you choose to send the form direct to the supplier yourself, you must ensure that they complete all relevant details and that they attach Tax clearance, (see below) when returning the completed form to Financial Accounting.

Tax Clearance

If purchases from a supplier are of a value of €10,000 or more in a 12 month period, they must furnish us with an Irish Revenue Tax Clearance Certificate – even if they are based overseas – details available on http://www.revenue.ie/, (search Tax Clearance). The information necessary to properly complete the new supplier set up form, should only take a few moments to complete but the procurement of a Tax Clearance Certificate (if the new supplier does not already have one), may take 2 to 3 weeks.

Purchase Orders/Invoices

Accounts Payable

What is the University’s VAT number?
What is the University's registered number?
When should a Purchase Order be processed through Accounts Payable?
What procedure must be followed to ensure timely payment of invoices?
When are payments made to suppliers?
Where can I get information on Intrastat?
When is interest payable under the Late Payment in Commercial Transactions Regulations 2002?
Who is authorised to issue purchase orders and to authorise payment of invoices?
Where can I get a list of Product Codes and Sub Accounts?
How do I request Accounts Payable to set up an account with a new supplier?

What is the University’s VAT number?

IE0022578J

What is the University's registered number?

The University is a registered charity and its number is CHY 1388

When should a Purchase Order be processed through Accounts Payable?

The University has implemented the facility to have all Purchase Orders raised by way of a 'web requisition' which, assuming budget availability, generates a P.O. for sending to the supplier. Our Procurement Policy http://www.nuigalway.ie/administration_services/procurement_office/internal/downloads/financial_policy.doc states that all procurements must be initiated by the P.O. process and those valued greater that €50,000 can only be initiated with a manual (versus web generated) P.O.

What procedure must be followed to ensure timely payment of invoices?

There are two principal methods by which you can ensure speedy payment for your purchases and both require you to take time to respond to deliveries of goods/services or INVOICES as follows:

a)   On satisfatory receipt of goods/services you have ordered by way of web ordering - log on to the system and GRN the
      receipt (i.e. confirm satisfactory receipt which is tantamount to authorising payment).
b)   If the web GRN process cannot be used (e.g. because the procurement was not initiated via web requisitioning)
      the supplier invoice will be sent to you in the internal mail by the A.P. Office. Your should cross check
      the details per the supplier invoice to the delivery docket or goods received note and if satisfied, code and authorise
      the invoice before returning it to A.P.

When are payments made to suppliers?

Suppliers are paid monthly provided the relevant invoice has been authorised via the web GRN process OR the authorised invoice is returned to Accounts Payable properly coded.

Where can I get information on Intrastat?

Information on Intrastat is available on http://www.revenue.ie/

When is interest payable under the Late Payment in Commercial Regulations 2002?

When Accounts Payable receives an invoice from a supplier it is registered on the system. The invoice is then forwarded to the relevant department for certification. If payment is not made on that invoice within 30 days from the date the invoice was logged, interest is charged at 9.5% of total invoice.

Who is authorised to issue Purchase Orders and to certify invoices for payment?

The Head of Discipline/Budget Holder authorises the issuing of Purchase Orders and certifies invoices for payment. The Budget Holder may delegate these functions to a staff member within the department who have been formally entered on the University’s register of approved purchasers and whose limits in relation to that function have been noted.

Where can I get a list of Product Codes and Sub Accounts?

Product Codes and Sub Accounts are available on this website - Accounting Codes section.

How do I set up an account with a new supplier?

If you raise a purchase order on a new supplier (i.e. a supplier who is not already established on the University's financial system) and you are confident that you will do so again within a year, you should request the Financial Accounting Office to establish the new supplier on the University's Financial System. This may be done by downloading the form from http://www.nuigalway.ie/administration_services/financial_accounting/documents/newsupplier_set_up_form.doc and sending it to the supplier, or requesting the A.P. or Payments Office to do so, by way of email request to the relevant office.

If you choose to send the form direct to the supplier yourself, you must ensure that they complete all relevant details and that they attach Tax Clearance, (see below) when returning the completed form to Financial Accounting.

Tax Clearance

Please refer to the full policy:

Purchasing and Procurement Policy (Word)

Scholarships

Please complete these forms, take a copy of the front page of the Scholarship Award/renewal Form to the fees office and send the originals to the Research Accounts Office.

Scholarship Award/Renewal form

Scholarship Award/renewal form Guide

Scoláireacht & Dámhachtain foirm

Scoláireacht & Dámhachtain foirm eolaí

Scholarship Exemption Declaration Form

Scholarship Exemption Declaration Form Guide

Any queries or questions please contact Joanna Hay at 091 495262 ext. 5262 or email joanna.haynuigalway.ie.

IMPORTANT SCHOLARSHIP INFORMATION

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Payroll

Please refer to the HR web page for full procedures:

Human Resources ( Web page)

Time sheets must be maintained for all persons charged to a research account or included in reports submitted to the funding agency and should be held on file in the department.

Time sheet (Excel)

The following will be of assistance:

The Post Proposal Form must be completed and sanctioned by Orla Timon to ensure that there are sufficient funds and the employment contract term falls within the life of the research contract.

Post Proposal Form ( Web page)

What is the University's Registered Employer Number?
When are weekly wages and monthly salaries paid?
Why am I paying emergency tax?
Where you I get a PPS number?
How do I get a Certificate of Tax Credits?
How do I claim a rebate of tax?
What voluntary deductions can be made through the Payroll Office?
I want to start/amend/cease a voluntary deduction to my pay?
Can you explain variations in my salary?
How do I make a claim for part-time work?
Where can I get details of pay awards?
Where can I get a Certificate of Income form filled in?
Where can I get a P45?

What is the University's Employer Registered Number?

0022578J

When are weekly wages and monthly salaries paid?

Weekly wages are paid on Thursday on each week. Monthly salary payments to bank accounds are paid on the 3rd last working day of each month and payments by cheques are made on the last working day of the month.

Why am I paying emergency tax?

When you begin work in NUI Galway you must hand in a P45 from your previous employer to the Payroll Office, who will apply for a Certificate of Tax Credits on you behalf. If you are taking up employment for the first time you must contact the Tax Office, Hibernian House, Eyre Square (Tel. 1890 777 425) for a Certificate of Tax Credits. The Tax Office will require your PPS No. and the University’s Registered No. which is 0022578J. If your Certificate of Tax Credits is not received in the Payroll Office emergency tax is applied to your salary.
Further information is available on http://www.revenue.ie/

Where can I get a PPS number?

A Personal Public Service number is obtainable from the Department of Social and Family Affairs, St Augustine Street, Galway. You will need to produce a Birth Certificate, a passport size photograph and a utility bill. A PPS number is required before commencement of employment in Ireland.
Further information is available on http://www.welfare.ie/

How do I get a Certificate of Tax Credits?

A Certificate of Tax Credits can be had by contacting the local Tax Office at Hibernian House, Eyre Square, telephone no. 1890 777 425

How do I claim a rebate of tax?

If you are due a rebate of tax if will be paid by the Payroll Office with the normal weekly/monthly payment.

What voluntary deductions can be made through the Payroll Office?

Deductions can be made for a number of voluntary insurance and saving schemes including V.H.I., St. Anthony’s Credit Union, Permanent tsb, Irish Life, Permanent Health Assurance Scheme, Voluntary Life Assurance Scheme, An Ciste Caranachta, Galway Hospice Foundation, An Post National Instalment Saving Scheme and the NUIG United Charities Group.

I want to start/amend/cease a voluntary deduction from my pay?

Complete the Payroll Deduction authorisation form, which can be downloaded from this site, and forward to the Payroll Office.

Can you explain variations in my pay?

If you receive a revised Certificate of Tax Credits, the changed to your Tax Credits will mean that you will be paying either more or less tax, which will be reflected in your pay.

How do I make a claim for part-time teaching?

The Claim for Payment in respect of part-time teaching form, which is available in College/School offices, and also on the this website, must be completed and signed by the Head of the School and/or Cost Centre owner and forwarded to the Payroll Office. Completed forms must be received in the Payroll Office by the 15th of the month in order to be paid in that month.

The cut-off date for receiving claims for the December payroll is the 8th December.

Where can I get details of pay awards?

Details are available on this website via a link from the Payroll section.

Where can I get a Certificate of Income form filled in?

Send the form to the Payroll Office to be completed. Please allow at least two working days for the form to be returned to you .

Where can I get a P45?

If you have ceased employment and you are sure that there are no other payments forthcoming for you from the University, contact the Payroll Office to request a P45.

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Maintenance of Files

In line with the contract research policy you must keep a copy of all items charged to the research account.

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Monthly Reports

The nominated account holder will receive a report every month summarising the budget less actual to date.

A reminder if a financial report needs to be completed within the following 30 days and the procedure required to have your financial report prepared.

A reminder that the account is due to close within the following 30 days and the procedure required to have your final financial report prepared and the necessary steps that may be required to close the expenditure on the account.

Financial Report to Funding Agency

In order to prepare the above you need to:

Please peruse Agresso at your leisure to reconcile your account to your projections;
Ensure all costs are posted correctly to your account;
Analyse costs into the categories required by the funding agency;
Reconcile income due from the funder to actual income received and investigate any discrepancies;
Establish if there are any standing charges still committed to your account;

e.g. Phones

Labour Costs

Purchase Orders

Media Services etc

You may need to cancel the above as charges will not be accepted against your account after your account’s closure date.
Contact the Research Accounting Office to book a meeting to discuss the above and also to finalise your report.

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VAT Codes

You now know (from the Initial Contract set up form) the VAT implications of your account.

Every item posted to your account requires a tax code to ensure that overcharging to your research account may not occur.

Irish & UK Codes

P1/U1 P2/U2

These codes should be used on departmental accounts and Research Accounts that do not fall within the VAT net. The account bears the full gross cost of the expenditure i.e. it includes the VAT cost .

P3/U3 P4/U4

These codes are only used for Research Accounts that fall within the VAT net. The account bears the net cost of the expenditure i.e. it does not include the VAT cost.

This applies to all other items that do not attract a university VAT amount e.g. expenses.

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Research Accounting Office
National University of Ireland, Galway, University Road, Galway, Ireland.
Phone: +353 (0)91 524411 Fax: +353 (0)91 495570
This page was last updated Tuesday, November 29, 2011