Authorisation regulations – Rules on the Use of University Funds

Introduction

Stockholm University has Rules of Procedure that provide an overview of the University’s organisational structure and where decisions are made. Linked to the Rules of Procedure are the Delegation Procedures, which set out the President’s delegation to Area Boards Deputy Vice Presidents, Deans, and the University Director. The Delegation Procedures also specify the University Director’s, Deans’, and Area Boards’ sub-delegations.

According to the Delegation Procedures, all decision-making authority may be further delegated unless explicitly prohibited. Delegation means that decision-making authority is transferred from a higher level to a lower level within the organisation. The lower level thereby obtains the right to make decisions with the same authority as the higher level. The ultimate responsibility, however, remains with the higher level, which may, by a new decision, withdraw the delegation, in full or in part, at any time during the handling of a case. If the delegate lacks the competence or resources necessary to make the decisions associated with the delegation, the delegation must be returned. It is the delegate’s duty to notify the immediate superior in such cases.

The Authorisation Regulations follow the guidelines specified in the Rules of Procedure and Delegation Procedures.

Authorisation in accordance with a special procedure applies to taxes, charges, investments, pensions, rental costs, Government Agency Capital, repayment of appropriations, borrowing from the Swedish National Debt Office, as well as overall authorisation relating to external funds. Authorisation in accordance with a special procedure is set out in Appendix 2.

The University’s Authorisation Regulations collectively govern the right to manage University funds by:

• authorising purchase orders
• confirming receipt of an order
• certifying delivery of supplier invoices
• authorising supplier invoices
• authorising manual payments
• authorising travel expense claims and advances
• authorising salaries and remuneration claims
• authorising accounting vouchers

Authorisations and account coding must be processed promptly. This ensures that costs are charged to the correct period and that payments are made no later than the due date. At least two different persons must always be included in the authorisation chain.

Compliance with these Regulations is continuously monitored. Where the applicable rules are not followed, the right to authorise may be revoked.

For the purposes of these Regulations, University funds include all resources such as government appropriations, external funding, and fees.

Types of Authorisations

Purchases and Orders

As a general rule, purchases and orders for goods or services must be made via the University’s E-commerce Portal. If a purchase or order is made in another way, the order submitted to the supplier should be authorised/approved. The approver must request sufficient information from the purchaser in order to approve, and the authorisation must be documented.

E-commerce Authorisation

Orders placed through the E-commerce Portal must be account coded and approved by an authorised approver before being sent to the supplier. An individual may never both create an order and approve the same order.

Account coding of Orders Placed through the E-commerce Portal

Account coding is not in itself an authorisation. At the account coding stage, the order is assigned its full or partial account coding.

For orders made through the E-commerce Portal, the Finance Office is responsible for ensuring that the resulting invoice contains the following information:

• that the invoice is issued to Stockholm University
• that information on F-tax and company registration number is provided
• that invoicing or other charges have not been applied
• that the information reported in the financial system matches the invoice
• that the supplier register data matches the invoice (payment must be made to the correct account)

Final Authorisation

Before an order is sent to the supplier, it must receive final authorisation in the E-commerce Portal. By giving final authorisation, the authorised approver confirms:

• that the cost may be charged to the activity specified in the account coding
• that financing is available
• that the purchase complies with University rules

Delivery Confirmation

When goods/services ordered via the E-commerce Portal have been delivered to the recipient, the order must be confirmed in the portal (Confirm Receipt). The right to confirm receipt is linked to the purchaser’s ID and order rights.

The person confirming the delivery approves and checks:

• that the goods/services have been delivered/performed
• that the delivery corresponds with the order
• that the goods are free from defects

Normally¹, automatic invoice matching takes place once delivery has been confirmed. The order then proceeds directly to payment on the due date, without the need for manual invoice approval. If the contents of the invoice deviate from the order and/or if the delivery confirmation after invoice matching does not occur, the information is transferred to the invoice portal and the invoice must be handled in the same manner as invoices resulting from purchases made outside the E-commerce Portal.

Payment

After the payment documentation (supplier invoice or other supporting document) has passed through the authorisation workflow, the Finance Office is responsible for ensuring that payment is made to the recipient on the due date. Supporting documents where the due date has passed are paid at the next payment occasion.

Authorisation outside the E-commerce Portal

Purchases and orders made outside the E-commerce Portal follow the same regulations as purchases made within the portal but require manual handling and place greater demands on departments, centres under the faculties, and administrative offices regarding verification of information from both the supplier and the contents of the invoice.
One and the same person may never carry out both the delivery confirmation (confirm receipt) and the final authorisation on the same invoice.

Delivery approval

Delivery approval of the invoice means a verification and an approval of:

• that the goods or services have been delivered/performed
• that the delivery corresponds with the order
• that the goods are free from defects and that the agreed price has been applied.

The right to approve delivery is linked to the purchaser’s ID and ordering rights.

Account coding of Invoices Resulting from Purchase Made Outside the E-commerce Portal

Account coding is not in itself an authorisation. At the account coding stage, the order is assigned its full or partial account coding.

In cases where purchases are made outside the E-commerce Portal, the following information must be verified by the person performing the account coding:

• that the invoice is issued to Stockholm University
• that the receiving department, centre under the faculty, or administrative office is charged with the cost
• that information on F-tax and company registration number is provided
• that both the supplier’s and the University’s VAT numbers are included on invoices from suppliers within the EU
• that the invoice clearly specifies what has been purchased
• that the invoice amount is correct
• that no invoicing or other charges have been applied
• that the VAT amount is correct
• that the invoice is account coded in accordance with the current chart of accounts
• that the scanned information in the financial system matches the invoice
• that payment is made to the correct recipient account and on the correct due date

Final Authorisation

Final Authorisation means approval of:

• that the cost may be charged to the activity specified in the account coding of the invoice
• that financing is available
• that the cost falls within the scope of the University’s operation

Payment

Invoices After the invoice has passed through the authorization workflow, the Finance Office is responsible for ensuring that payment is made to the recipient on the due date.

Periodic Invoices

In the financial system, for efficiency purposes, there is a possibility for invoices from certain suppliers to be assigned a fixed account coding as well as automatic final authorisation. This procedure is primarily applicable in cases where the University receives invoices on a regular basis under a contractual arrangement, e.g. rent, electricity consumption, telephony, etc. Such invoices are then processed entirely automatically and require no manual handling in the regular electronic invoice workflow.

In cases where a department, centre under a faculty, or administrative office is affected by this type of invoice, a decision on automatic final authorisation, as well as a reconciliation of the specified account coding values, must be carried out at least once a year.

Reimbursement of Personal Expenses

When requesting reimbursement, the claimant is responsible for submitting supporting documentation specifying:

• what the purchase relates to
• the amount excluding VAT
• the VAT amount
• the total including VAT

The person authorising the expense confirms:

• that the cost is justified
• that funding is available
• that it is within the University’s operations

Payments are made by the HR Office in the next payroll run.

Travel Expenses

When requesting reimbursement for expenses related to business travel, the claimant is responsible for ensuring that the supporting documentation for the reimbursement is accurate and that the submitted receipts include adequate information such as:

• what the purchase (the expense) relates to
• total amount excluding VAT
• total VAT amount
• total amount including VAT

The claimant is also responsible for ensuring that the travel expense claim is provided with complete account coding in the personnel system.

The person giving final authorisation of the travel expense claim in the personnel system approves:

• that the cost may be charged to the activity specified in the account coding of the expense
• that financing is available
• that the cost falls within the scope of the University’s operations

After the travel expense claim has received final authorisation in the personnel system, the Human Resources Office is responsible for ensuring that payment is made to the recipient in the next payroll run.

Salaries and Remuneration

Final authorisation of salaries takes place in connection with the establishment of the employment decision. Final authorisation of remuneration claims takes place in connection with the preparation of the remuneration claim.

The person giving final authorisation of a remuneration claim approves:

• that the cost may be charged to the activity specified in the account coding of the expense
• that financing is available
• that the cost falls within the scope of the University’s operations

Authorisation of Other Payments

Authorisation of other payments, such as manual payments made, in exceptional cases, directly via the bank, involves final authorisation on the supporting documentation forming the basis for the payment.

The person giving final authorisation of a manual payment approves:

• that the cost may be charged to the activity specified in the account coding of the expense
• that financing is available
• that the cost falls within the scope of the University’s operations
• that the supporting documentation for the payment meets formal requirements²
• that the supporting documentation meets the requirement for reliable accounting, i.e. that account coding is carried out in accordance with external regulations

Authorisation of Journal Vouchers

A journal voucher (verification) is prepared when a financial transaction is to be recorded and may be used in various situations:

• for an internal transfer, e.g. a rebooking between different cost accounts
• for correcting a journal voucher that has been incorrectly posted
• for internal sales/purchases between a department, centre under a faculty, and an administrative office
• for manual accruals of income and expenses, etc.

All types of verifications are subject to final authorisation, but special rules apply to verification type EBOHAN:

• No authorisation limit is specified.
• Transfers of Government Agency Capital within the University must be given final authorisation by the Head of Accounting.
• Manual corrections of co-financing must always be given final authorisation by the Head of Department.

The person giving final authorisation of a journal voucher approves:

• that the cost may be charged to the activity specified in the account coding
• that sufficient financing is available and may be charged to the activity/project specified in the account coding
• that the cost falls within the scope of the University’s operations
• that the financial transaction complies with applicable regulations
• that the supporting documentation meets formal requirements³

Authorisation Hierarchy

The authorisation hierarchy follows the University’s Rules of Procedure: President → Deputy Vice President → Dean → Head of Department (see Appendix 1).

Deputies (Vice President, Deputy Dean, Acting Head of Department) replace the ordinary decision-makers in their absence. The appointment of a deputy must be clearly stated in the decision designating the deputy and in the overall authorisation plan.

When deciding on authorisation rights by delegation, the holder of such rights must determine whether or not the right of further delegation is granted.

Decisions on the right to give final authorisation of orders and final authorisation of invoices are linked to a specific amount and a specific organisational unit (department or equivalent unit).

The person delegating decision-making authority remains responsible for such decisions as for their own decisions and is responsible for regularly following up on how the delegated authority is exercised.

A higher hierarchical level may always give final authorisation in respect of a lower level.

Authorisation of Expenditures Concerning the Individual

Final authorisation may not be granted for payments concerning conflict-sensitive costs related to the individual themself (for example, mobile phone bills, invoices relating to travel, purchases of personal equipment, corporate card invoices, travel expense claims, personal expenses and reimbursement of representation costs, etc.). Such decisions must be taken by the immediate superior level (see the Authorisation Hierarchy).

Consideration must also be given to possible conflicts of interest. According to the Swedish Administrative Procedure Act (SFS 1986:233), a conflict of interest arises, among other things, if:

• the matter concerns the individual themself, their spouse, parent, child, sibling or other close relative
• the individual themself or a close relative is acting as a representative for the party concerned
• there are other circumstances liable to undermine confidence in impartiality

A secondary occupation may not give rise to business transactions between Stockholm University and an employee of Stockholm University or their close relative (or their company). See further the Regulations on Secondary Occupations.

Costs concerning the individual are given final authorisation as follows:

Forms of Approval

The person authorised to manage the University’s funds shall approve decisions either with an electronic signature (final authorisation in the E-commerce Portal, final authorisation in the Invoice Portal, and final authorisation in the personnel system) or with a handwritten signature for other payments (manual payments)

Decisions on Authorisation Rights, Signature Specimens and Authorisation Plans

Decisions on Authorisation Rights

Decisions on the right of final authorisation are made by the authorised approver in accordance with these Authorisation Regulations and the University’s Rules of Decision-Making and Delegation. The Excel file “Authorisation Rights under the Authorisation Regulations” documents which individuals within a department or administrative office are authorised to give final authorisation in the financial system.

Signature specimens must only be submitted for decisions concerning the right to give final authorisation of payments that cannot be authorised electronically. Authorisation rights under the Authorisation Regulations are signed electronically by the Head of Department, Head of Division, or superior.

The file “Authorisation Rights under the Authorisation Regulations” is available in fillable format under Forms A–Z – Staff Website.

Signature Specimens for Decision-Makers under the Delegation Order

Signature specimens for decision-makers under the University’s Delegation Order are submitted using the Template for Signature Specimens for Decision-Makers under the Delegation Order. These are required in order to verify that documents have been signed by an authorised person who has been granted the right to give final authorisation through the Delegation Order, for example a Dean, Head of Department, etc.

The Template for Signature Specimens is available in fillable form at Forms A–Z – Staff Website.

Authorisation Plan

An authorisation plan is a list of all individuals who have the right to confirm delivery and give final authorisation within a department, centre under the faculty, or administrative office. The University’s authorisation plan consists of the registered authorisation rights in the financial system, which are reviewed, updated, and signed by the Head of Department and submitted to the Finance Office.

Documentation of Decisions, Signature Specimens and Authorisation Plan

Originals of decisions on authorisation rights, signature specimens and authorisation plans must be kept in the department archive or equivalent. Copies are to be sent to the Finance Office via the Service Portal.

Appendices

1. Authorisation Hierarchy
2. Authorisation under Special Procedures

Appendix 1 – Authorisation Hierarchy

Appendix 2 – Authorisation under Special Procedures

Footnotes

1. Exception for purchases concerning fixed assets, easily stolen equipment, promotional products, and representation. These purchases require manual handling since the purpose of the purchase may require different account coding with respect to basic accounts in the accounting records.
2. Recipient, purpose of the payment, and supporting documentation for the payment must be attached.
3. “Meets formal requirements” means that the supporting documentation attached must substantiate what is to be posted or rebooked, in the form of general ledger extracts from Raindance, contracts, calculations, etc.
4. Otherwise in accordance with the Rules of Procedure for Stockholm University.
5. “Other person with appropriate competence and responsibility” means an employee whose function in itself entails independent responsibility. The right to give final authorisation may not be granted to administrative support staff in a subordinate position, regardless of actual competence.
6. Premises rents refer to lease agreements that are handled centrally by the Property Management Office.