The University Finance Manual contains policies and guidelines on the University's financial and business activities.

Financial governance

Financial responsibility

• Overarching Financial Responsibility
• Financial Accountability and Legislative Requirements
• Financial Delegations and Authority
• External Reporting Obligations
• Internal Reporting Obligations
• Interest-earning deposits

Audit

• Overarching Audit
• Internal Audit Requirements
• External Audit Requirements
• Accountability

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University financial system

• Overarching University Financial System
• University Business Units
• PeopleSoft forms
• PeopleSoft Financial Information Management System
• PeopleSoft modules

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Credit card

• Credit Card Application
• Credit Card Cancellation
• Changing Card Limits
• Retention of an Existing Card on Transfer or Secondment to a New Position
• Credit Card Usage

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Purchasing and payables

• Overarching Purchasing and Payables

University purchasing

• University Purchasing
• Preferred Suppliers
• Conflicts of interest in University business
• Quotes, tenders, requests for proposal and expressions of interest
• Quotation threshold guidelines

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Purchasing and payment methods

• Purchase Orders
• Invoice Payment
• Petty Cash
• Purchasing and payment methods
• Foreign Currency Expenditure
• Staff-related Payments
• Subscriptions and Associated Memberships
• Cash Advances
• Hospitality
• University Club Patronage and Charging
• Mobile Devices

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Travel

• UWA Travel Policy
• Approval to travel
• Travel booking
• Membership of Qantas Club
• Public transport and motor vehicles
• Financial assistance and staff contribution
• Staff corporate travel insurance
• Travel allowances/per diems
• Methods for payment of travel expenses
• Reimbursements of travel expenditure/cash advances
• Travel diaries and substantiation of travel expenses

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Assets, capital expenditure and attractive items

• Overarching Assets and Capital Expenditure

Assets

• Definition, classification and categories of assets
• Acquisition of assets
• Disposal of assets
• Transfer of assets
• Corrections to the asset register
• Impairment
• Use, loans and security of assets
• Stocktake
• Depreciation

Motor vehicles

• Motor Vehicle Purchasing
• Disposal of Motor Vehicles
• Motor vehicle fuel and oil
• Private use of University vehicles
• Fines incurred when driving University vehicles

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Tax

• Overarching Taxation Policy

Pay As You Go (PAYG)

• Pay As You Go Overview
• Types of PAYG Withholding
• PAYG Reporting Requirements
• Payments of Interest, Royalties and Dividends to Non-Residents
• PAYG (Other)

Goods and Services Tax (GST)

• GST Registration
• GST Status of Transactions
• GST Tax Invoices
• GST Applicability to University Transactions - Education
• GST Applicability to University Transactions - Other

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Fringe Benefits Tax (FBT)

• Overarching Fringe Benefits Tax
• Motor vehicle Fringe Benefits Tax
• Entertainment Fringe Benefits Tax
• Expense Payment Fringe Benefits
• Housing Fringe Benefits Tax
• Property Fringe Benefits Tax
• Residual Fringe Benefits Tax
• Loan Fringe Benefits Tax
• Debt waiver Fringe Benefits Tax
• Remote area benefits
• Reportable Fringe Benefits Tax
• Salary packaging Fringe Benefits Tax

State Taxes

• Payroll Tax
• Land Tax
• Stamp Duty

International Tax

• Overarching International Tax
• Payments to Non-Residents
• Payments from Non-Residents
• Overseas Appointments
• Double taxation Agreements

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Bank, treasury and investments

• Central Bank Accounts
• Treasury Management
• Investment
• Investment Portfolio
• Capital Debt Management

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Special funds

• Overarching Special Funds
• University Special Purpose Funds
• Infrastructure Policy
• External Research Funding
• Consultancy Fees
• Gifts and Bequests

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Student loans

• Student Loans

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Retention of records

• Overarching Retention of Financial Records

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