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Policy: Expenditure Approvals

Purpose

To inform staff of the management of expenditure approvals.

Overview

The University's Delegations Framework designates authorised delegates who can approve the expenditure of funds. This policy deals with the management of expenditure transaction approvals (both accounts payable & purchase card).

Scope

This Policy applies across the University.

Policy Statement

  1. Authorised delegates will be held personally accountable for expenditure which is not:
  • Compliant with University policies and relevant legislation;
  • Relevant to the business of the University;
  • Efficient, effective, economical and ethical use of University resources;
  • Within the budget limit of the relevant area; and
  • Being paid to the legally entitled claimant.
  1. Authorised delegates must not approve any expenditure incurred by themselves or for their supervisor or more senior employee and must seek approval for expenditure from their supervisor. The approving supervisor must be an ANU Officer Level 8 or Academic Level C or above.

Information

Printable version (PDF)
Title Expenditure approvals - under review
Document Type Policy
Document Number ANUP_000412
Version
Purpose To inform staff how to manage expenditure transaction approvals; both payments to suppliers/vendors (accounts payable) & ANU purchase card.
Audience Staff, Students, Affiliates
Category Administrative
Topic/ SubTopic Finance - Purchasing
 
Effective Date 24 Nov 2022
Next Review Date 23 Nov 2027
 
Responsible Officer: Chief Financial Officer
Approved By: Vice-Chancellor
Contact Area Finance and Business Services
Authority: Public Governance, Performance and Accountability Act 2013
Public Governance, Performance and Accountability Rule 2014
Delegations 220

Information generated and received by ANU staff in the course of conducting business on behalf of ANU is a record and should be captured by an authorised recordkeeping system. To learn more about University records and recordkeeping practice at ANU, see ANU recordkeeping and Policy: Records and archives management.