• Section 1 - Purpose and Scope
• UQ Outgoing Payments web pages
• Section 2 - Process and Key Controls
• Section 3 - Key Requirements
• Eligibility
• Mandatory training
• Legitimate UQ expenditure
• Misuse of a payment method
• Personal use
• Investigations of misuse
• Section 4 - Roles, Responsibilities and Accountabilities
• Section 5 - Monitoring, Review and Assurance
• Section 6 - Recording and Reporting
• Section 7 - Appendix
• Terms and Definitions
• Related Policies, Procedures, Guidelines and Legislation

Section 1 - Purpose and Scope

(1) This Procedure supports The University of Queensland’s (UQ) Financial Governance Policy and applies to all users of UQ’s outgoing payment methods (including staff, students, and contractors) with a role and/or responsibility in the management of outgoing payments from UQ.

(2) Outgoing payments include all methods by which UQ makes monetary, or monetary equivalence to third parties. These methods include:

1. Cash and cash advances
2. Electronic funds transfer 
3. Credit card
4. Expense reimbursement
5. Gift cards
6. Pre-loaded cash cards.

(3) The purpose of this Procedure is to:

1. identify outgoing payment methods used by UQ;
2. direct users of UQ’s outgoing payment methods to information to determine their responsibilities in managing outgoing payments (i.e. the UQ Outgoing Payments web pages); and
3. be read in conjunction with the related UQ Outgoing Payments web pages.

UQ Outgoing Payments web pages

(4) For the purposes of this Procedure, all reference to the Outgoing Payments Procedure include the related UQ Outgoing Payments web pages which are owned, managed and updated by Procurement and Payment Services. These web pages provide additional, more detailed information about processes and requirements (including roles and responsibilities) for making outgoing payments:

1. Outgoing payments
2. UniFi purchasing
3. Corporate cards
4. Advance payments
5. Non-supplier EFT payments
6. Expense reimbursement
7. Supporting documentation
8. Roles and responsibilities
9. Terms and definitions.

(5) Users of UQ’s outgoing payment methods must ensure they understand and comply with requirements of this Procedure and those which relate to all outgoing payment methods, including: 

1. the making of outgoing payments by approved persons for the purchase of goods and services;
2. other payments which are for official UQ purposes and meet the definition of legitimate UQ expenditure; and 
3. compliance with mandatory training requirements.

Section 2 - Process and Key Controls

(6) Outgoing payments must only be made for official UQ purposes. An official UQ purpose for any outgoing payment is a transaction which supports the UQ Strategic Plan and:

1. meets the definition of a legitimate UQ expenditure as defined in clause 14 of this Procedure; and/or 
2. is explicitly authorised by UQ policies or by the Chief Financial Officer (CFO).

(7) Users of UQ’s outgoing payment methods must:

1. be over 18 years of age;
2. be able to demonstrate an ongoing and regular UQ business need to use the specific system or facility as part of their UQ business role; and
3. provide evidence to verify successful completion of all mandatory training associated with the specific system or facility where relevant.

(8) Any personal expenditure using a UQ payment method is expressly prohibited, regardless of how the transaction occurred. The CFO may remove a person’s access to UQ finance systems or facilities due to personal expenditure use.

(9) The use of all outgoing payment methods is monitored and reviewed by the CFO through the Finance and Business Services Division. A person’s use of any system or facility for outgoing payments may be immediately suspended pending investigation, where there is a concern or determination of misuse or non-compliance with this Procedure or any other UQ policy or procedure, including the Staff Code of Conduct Policy.

Section 3 - Key Requirements

Eligibility

(10) Eligibility requirements for using UQ’s outgoing payment methods vary according to the payment method. The following requirements are applicable to all payment methods.

(11) UQ users must:

1. be over 18 years of age;
2. be able to demonstrate an ongoing and regular UQ business need to use the specific system or facility as part of their UQ business role; and
3. provide evidence to verify successful completion of all mandatory training associated with the specific system or facility where relevant.

(12) Special eligibility may be available where the applicant does not meet all the standard eligibility requirements. Requests for special eligibility must be submitted to the CFO via expenses@uq.edu.au for consideration and approval.

Mandatory training

(13) Mandatory training requirements apply to payment methods and finance systems. Users of UQ’s outgoing payment methods must comply with training requirements defined for each payment method.

Legitimate UQ expenditure

(14) Legitimate UQ expenditure is the payment of funds or the purchase of goods and services for official UQ purposes which is: 

1. appropriate and justifiable;
2. properly documented in records available for scrutiny;
3. compliant with all relevant UQ policies and procedures and legislation and regulatory guidance;
4. authorised by an appropriate UQ Financial Delegate; and
5. where required, recorded in a contract executed by an appropriate UQ Contract Delegate. 

Misuse of a payment method

(15) UQ has zero tolerance for misuse of payment methods or non-compliance with relevant UQ policies and procedures. An outgoing payment method is misused when its use is not for official UQ purposes, or it is used for prohibited expenditure as defined in this Procedure. Additional information about acceptable use is provided, where applicable, for each payment method on the UQ Outgoing Payment Methods webpage.

Personal use

(16) Any personal expenditure using a UQ payment method is expressly prohibited, regardless of how the transaction occurred. Removal of access to UQ finance systems or facilities due to personal use is at the discretion of the CFO. Should a transaction for personal use occur, the UQ user must, within 14 days of the transaction:

1. provide their HR Supervisor and Finance Professional Services team with a written explanation of:
   1. how and/or why the transaction occurred
   2. the detail of steps undertaken to avoid such prohibited use in the future;
2. reimburse UQ for the transaction and all associated fees via the UQ Pay online payment facility; and
3. when reconciling and acquitting the transaction, attach:
   1. evidence that steps a and b above have been completed
   2. appropriate supporting documentation for the expense
   3. a copy of the UQ receipt showing reimbursement of the expense.

Investigations of misuse

(17) Any investigations of misuse of a payment method will be conducted within a reasonable time, and subject to the co-operation of the individual, will be resolved within 30 days from suspension of use. Depending on the outcome of the investigation and the severity of the misuse, consequences may include: 

1. a formal written warning to the individual
2. the individual is liable for the expense and must reimburse UQ
3. referral of the circumstances to the UQ Integrity Unit
4. cancellation of the individual’s access to any UQ system or facility
5. suspension or termination of the individual’s employment with UQ
6. referral to the Queensland Police Service.

Section 4 - Roles, Responsibilities and Accountabilities

(18) Roles, responsibilities and accountabilities related to outgoing payments are described in the UQ Outgoing Payments web pages.

(19) Reference in this Procedure or on the UQ Outgoing Payments web pages to a responsibility or accountability held by the CFO includes reference to Finance and Business Services staff.

(20) Procurement and Payment Services is responsible for maintaining UQ’s Outgoing Payments web pages referred to in clause 4 of this Procedure. Substantive updates to the web pages will be reviewed and approved by the Associate Director, Procurement and Payment Services.

(21) The following roles apply to UQ outgoing payments and are referred to on the Roles and responsibilities and Corporate cards web pages:

1. Budget holder
2. Card user
3. Card user supervisor
4. Chief Investigator
5. Compliance checker
6. Financial delegate
7. Head of Unit (or equivalent)
8. Payment Services Officer
9. Procurement Officer
10. Proxy user
11. Requester.

Section 5 - Monitoring, Review and Assurance

(22) The CFO will implement mechanisms to regularly review:

1. currency of training for outgoing payments systems and facilities
2. practices to monitor compliance with mandatory training requirements
3. monitoring processes for outgoing payment transactions to identify potential and actual prohibited use
4. appropriateness of user access management for outgoing payments systems
5. software and online system processes to efficiently manage outgoing payments
6. practices for the retention of tax invoices and other appropriate supporting documentation
7. practices to monitor compliance with relevant requirements of UQ policies and procedures.

Section 6 - Recording and Reporting

(23) UQ outgoing payment transactions, activities and results are recorded within various financial management systems including the:

1. Financial processing system – UniFi.
2. Expense Management System (ProMaster) - EMS ProMaster.

(24) The CFO will implement regular reporting which identifies non-compliance and/or situations which require remediation in relation to all outgoing payments, systems and facilities. Such reporting will reflect key risks as identified as being relevant to specific outgoing payment methods.

Section 7 - Appendix

Terms and Definitions

(25) Terms and definitions related to outgoing payments are defined in the UQ Outgoing Payments web pages.

Related Policies, Procedures, Guidelines and Legislation

(26) This Procedure should be read in conjunction with all relevant UQ policies, procedures, guidelines, training, and relevant legislation, including, but not limited to: 

1. Financial Governance Policy and related procedures
2. Procurement Policy and Procurement Procedure 
3. Taxes policies, procedures and guidance
4. Delegations Policy and Financial and Contract Sub-delegations Procedure
5. Assets Procedure
6. Financial and Performance Management Standard 2019.