Further information
Financial governance structures and processes
The University Finance Manual contains policies and guidelines on the University's financial and business activities.
Introduction
Financial governance
Financial responsibility
- Overarching Financial Responsibility
- Financial Accountability and Legislative Requirements
- Delegation of Financial Authority
- External Reporting Obligations
- Internal Reporting Obligations
- Interest-earning deposits
Audit
University financial system
- Overarching University Financial System
- University Business Units
- PeopleSoft forms
- PeopleSoft Financial Information Management System
- PeopleSoft modules
Credit card
- Credit Card Application
- Credit Card Cancellation
- Retention of an Existing Card on Transfer or Secondment to a New Position
- Credit Card Usage
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
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
Revenues and receivables
Income source
- Government Grants
- Student Contribution Amount
- Research Grants
- Fees and Charges
- Gifts, Donations and Bequests
- Trust Funds
- Other Income
Receivables
- Credit Control
- Issuing an Invoice to a Customer
- Customer Disputing an Invoice
- Issuing a Credit Note to a Customer
- Debt Recovery Management
- Bad Debts
Payment methods
- Cash and Cheque
- EFTPOS and Credit Card
- Foreign Currency Cheques and Drafts
- Direct Debit
- Telephone Payments
- Internet Payment
- Deferred Income
- Non-cash Transactions
Receipting and banking
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
Assets, capital expenditure and attractive items
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
Tax
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
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
International Tax
- Overarching International Tax
- Payments to Non-Residents
- Payments from Non-Residents
- Overseas Appointments
- Double taxation Agreements
Bank, treasury and investments
Special funds
- Overarching Special Funds
- University Special Purpose Funds
- Infrastructure Policy
- External Research Funding
- Consultancy Fees
- Gifts and Bequests
Student loans
Retention of records
University information
CRICOS Code: 00126G
