Contracting, Billing and Accounting of Advisory Panels, Boards and Miscellaneous Academic Service Transactions, Testing and Non-Credit Course and Workshop Transactions Guidelines
All staff members and researchers at the University dealing with the financial management of miscellaneous billings previously processed through UniServices and collectively referred to as “long tail”.
Historically UniServices provided a service to researchers and faculties/LSRIs by processing the contractual arrangements, billing and accounting for a range of transaction types collectively referred to as ‘long-tail’. The principal transaction types are
- Advisory panels, board appointments and other miscellaneous academic service related transactions i.e. external PhD examiner fees (individual contracts <$25,000);
- Testing; and
- Non-credit courses
From 1st December 2018, the administration of these transactions have now transferred to the University and will be processed through the STC.
These guidelines explain the changes to the distribution of the cash flows arising from these transactions to align them with the University Research and Consulting Incentives policy.
Over time it is intended to concentrate similar types of transactions, which are currently processed directly by faculties/LSRIs, into the STC and to update these guidelines as required.
Note: Advisory panels, board appointments and other miscellaneous academic service related transactions (individual contracts >$25,000) should be setup as a Consulting Project with UniServices responsible for contracting and the Research Operations Centre (ROC), not STC, responsible for project setup, billing and incentive distribution.
Note - For a diagrammatic representation of these guidelines please see:
Decision Tree - Advisory Panels, Boards, Miscellaneous Academic Service Related Transactions, Testing and Non-credit Courses
Advisory panels, board appointments and other miscellaneous academic service related transactions
- From 1 December 2018 the distribution of cash flows with respect to appointments to Advisory Panels, Boards and other miscellaneous academic service related transactions* will be aligned with the Research and Consulting Incentives Policy and can be summarised as follows:
|Annual Revenue $||Consulting Category|
|Up to $25,000||C3 or C4C3= 30% deduction as a contribution to overheads with balance to RDA, C4= 40% deduction as a contribution to overheads balance (less PAYE) as personal payment||Presumed in accordance with Outside Activities Undertaken by Academic Staff Policy and Procedures|
|Over $25,000||C1 or C2||Presumed not in accordance with Outside Work Policy and setup as a consulting project|
|C3 or C4||Where evidence provided of specific approval from HOD/dean or Vice Chancellor that the appointment is under the Outside Activities Undertaken by Academic Staff Policy and Procedures|
* Advisory Panels, Boards and other miscellaneous academic service related transactions includes Examiner appointments and associated fees, honorariums, guest speaking/lecturing and invited presentation services.
- The allocation of incentives to Principal Investigators (PI) or Departmental HoD accounts from testing activities has been discontinued. This recognises that the majority of testing revenues do not rely on PI expertise or consulting time but rather depend on the availability of particular equipment and technical support resources.
The distribution of the cash flows from testing activities from 1 December 2018 is now:
- Overhead (University) 30%
- Department 70%
When testing becomes consulting
- Many consulting engagements will include an element of testing. Testing engagements may include a report. Judgement will need to apply as to when the testing activity becomes part of a consulting assignment.
- Knowledge of the classification assigned to similar historical transactions will provide guidance as to whether a transaction should be testing or consulting.
- In general, to be classified as a consulting engagement, PI time will be charged, overheads recovered, and expert academic advice will be required to interpret and report the results of the test to the client/funder.
- In these cases, the activity would likely be undertaken under the Outside Activities Undertaken by Academic Staff Policy and Procedures. Technical and equipment time and consumables would be charged to the project and the PI would receive incentives according to the Research and Consulting Incentives Policy scenarios C3 and C4.
Non Credit Courses
- The allocation of incentives to PIs or Departmental HoD accounts from Non Credit Course activities has been discontinued. This recognises that Courses and Workshop revenues generally arise because of the reputation and status of the University as provider.
- The distribution of the cash flows from Non Credit Course activities from 1 December 2018 is:
- Overhead (University) 30%
- Department 70%
The following definitions apply to this document:
Staff member refers to an individual employed by the University on a full or part time basis.
University means the University of Auckland and includes all subsidiaries.
Key relevant documents
Include the following:
- Outside Activities Undertaken by Academic Staff Policy and Procedures
- Research and Consulting Incentives Policy
- Expiry of HOD Accounts Policy
- Research Development Accounts Policy
- Decision Tree - Advisory Panels, Boards, Miscellaneous Academic Service Related Transactions, Testing and Non-credit Courses
Document management and control
Owner: Deputy Vice-Chancellor (Operations)
Content manager: Chief Financial Officer
Approved by: Vice-Chancellor
Date approved: 23 March 2018
Review date: 31 December 2022