Review Report
Bursar’s Area
27th March 2015
Reviewers
Ms. Helen Dingle, Director of Finance, University of Sheffield, Western Bank, Sheffield, South Yorkshire,
England (Chair); Ms. Alison Rankin, Assistant Chief Finance and Information Officer, Ulster University,
Cromore Road, Coleraine, Northern Ireland; Ms. Sharon Cotter, Finance Director, Hewlett-Packard,
Galway Ltd, Ballybrit Business Park, Galway; Professor Breda Sweeney, School of Business and
Economics, NUI Galway; Mr. Robert Glynn, Chief Financial Officer, Galway Clinic, Doughiska, Galway;
Mr. Gerry McAleavey, Athrú Consultancy, Dublin (Coordinator).
Key Strengths
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Recognition of the need, and willingness to transform the activities, roles and responsibilities of
Bursar’s Area.
Recent investment in additional staff with ICT skills.
Positive engagement in the review process, and candid feedback.
Pockets of emerging improvements in customer service.
Key Recommendations
1. Organisation Culture:
An exercise to re-engineer all finance processes from an “end-to-end” perspective should be
undertaken with the involvement of all relevant stakeholders. This can be supported through
development of both sectoral and wider finance networks.
2. Organisation Structure/UMT:
Feedback received during the review suggests that there is a lack of clarity around who is
responsible and accountable for strategic financial management and leadership within the
University. We would recommend that a review is carried to clearly delineate and communicate
the roles of the Bursar, the Registrar and Executive Director of Operations in the context of
financial planning and leadership.
3. Strategy:
The lack of an explicit and clear University financial strategy which is aligned to the overall
University Strategic Plan is preventing clear dissemination of strategic and operational objectives
specific to the Bursar’s Area. This is exacerbated by the delays in publishing and communicating
the agreed University Strategic Plan 2015 - 2020. We would recommend that both of these
matters are urgently addressed.
4. Resource Budget Allocation and Reporting:
The resource allocation model and underpinning cost drivers, along with the associated rationale
and incentives, should be transparently communicated to all budget holders. Coupled with this,
new leader induction training should be provided to all new Heads of Schools and Support
Services Directors to drive accountability and develop the necessary business skills to aid
decision making, enable them to manage their activities more effectively, and to increase
performance and output.
The Bursar should also undertake a review of the Bursar’s Area to determine, in conjunction
with the College Deans, the optimal directorate structure, with an initial emphasis on the
Management Accounting activity, necessary to service and support budget holders in achieving
their strategic objectives. The resourcing and skills levels within the Bursar’s Area should be
reviewed as part of this exercise.
5. Reporting and Customer Service:
Increased emphasis on customer service would enhance the delivery of corporate objectives.
A generic suite of reports should be developed, in consultation with users, which meet their
needs and enable their decision making process. These should be provided to budget holders on
a monthly basis. In addition to this the Bursar Area clients would benefit from further
development of succinct and easily accessible “how to guides” and FAQs for recurring but
infrequent transactions that need to be processed in the financial transaction systems.
6. ICT Investment, Governance and Strategy:
The review group would support further investigation of the provision of a data warehouse. We
recognise that this is a longer term institutional wide project, which would require significant
investment. In the meantime mission critical system functionality should be audited and
reviewed, and all outstanding upgrades should be implemented. This will help eliminate bespoke
customisation which hinders regular upgrades and will ensure the current versions are in use.
Following widespread stakeholder feedback, the Review Group felt that the governance process
established to agree IT infrastructure priorities, and investment, in same, does not appear to be
operating as effectively or efficiently as possible which is evidenced by the delay in
implementing much needed mission critical system upgrades in the Bursar’s Area. The terms of
reference for the ITPPC should be reviewed and agreed by UMT to ensure delivery of the newly
published ICT strategy. This should sit alongside a clearly defined implementation plan.
7. Transaction Systems Roadmap:
A 5 year plan for the Financial Transaction systems should be developed, with all opportunities
for automation and simplification clearly identified. The implementation of these changes should
be progressed. This should include the implementation of a Purchase Card solution as well as
consideration of shared service models.
Other Recommendations
1. Assurance should be provided to the Audit Committee that a strong internal control framework
exists with appropriate segregation of duties in all areas. This is of particular relevance to the
processing of the payroll of casual staff.
2. The role of the University’s Audit Committee should be reviewed and re-defined so that it
reports directly to the Governing Authority to ensure independence and elimination of any
perceived conflict of interest.
3. The strategic fit of the Commercial Services Section within the Bursar’s Area should be reviewed.
Consideration should also be given to exploring further external income generation and fully
exploiting the University estate.
4. The charter of the Research Accounts section should be revised to place focus on increased cooperation with the Research Office.
5. Consideration should be given to reviewing skills and competencies within the Bursar’s Area to
ensure delivery of strategic and operational objectives. This should be supported by the
development of a robust succession management strategy and the subsequent agreement of
succession plans to strengthen on-going capacity and capability.
Comments on Review Process
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Closer engagement with all members of UMT, and Chair of the Governing Authority, would have
strengthened the Review Panel’s ability to examine more closely the relationships between the
Bursar’s Area and other key stakeholders.
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Requests made to the Bursar’s Area during the review for additional material and information
were responded to promptly.
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Support provided by the Quality Office was comprehensive and timely.
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The Review Panel would suggest that all recommendations arising from the review are
implemented in a timely manner and regular progress updates provided to UMT.
Action Plan: Bursar’s Area
Action Plan Meeting held on 18th May 2015 in AMB-G065 Training Room 1, Arts Millennium
Building.
Present:
From the Unit: John Gaffney, Ann Duggan, Triona Lydon, Stella Carty, Maura Fallon, Tomás Ó Cáinte.
From the Review Team: Gerry McAleavey, Breda Sweeney
From University Management: Mary Dooley
From the Quality Office: Maureen Linnane, David O’Sullivan
This Action Plan has been agreed by Reviewers, The Bursar’s Area and University Management in
response to the Review Report for the above named review. This Action Plan together with the
Review Report is available on the University’s public website.
Actions for the Unit and University Management
1. Organisational Culture: Co-ordinate a review of key finance processes for Purchase to Pay
(P2P) and Hire to Retire (H2R) from an “end-to-end” perspective involving relevant
stakeholders, informed by the sector equivalents and wider finance networks.
[Responsible: The Bursar; Due: 30/06/2017]
2. Organisation Structure/UMT: Clarify responsibility and accountability for strategic financial
management and leadership within the University, clearly outlining and communicating the
roles of the UMT members in the context of financial planning and leadership.
[Responsible: The Bursar; Due: 31/12/2015]
3. Develop and document a Financial Strategy underpinned by the University Strategic Plan
2015-2020.
[Responsible: The Bursar; Due: 31/12/2015]
4. Resource Budget Allocation and Reporting:
a) Develop a plan with College Deans to enhance service and achieve strategic goals
b) Clarify and publish the internal resource/budget allocation model guidelines, also
explaining the key underpinning cost drivers
c) Establish a formal new leader induction programme which would be mandatory for
Deans, Heads of Schools and Support Services Directors focusing on accountability,
financial management, developing business and decision making skills
[Responsible: The Bursar; Due: 31/03/2016]
5. Reporting and Customer Service:
d) Develop an effective communications strategy for continuous engagement to build on
relationships with stakeholders
a) Review existing management reports issued on a monthly basis, and through the
engagement of end users, improve and enhance reports
[Responsible: The Bursar; Due: 31/12/2016]
6. ICT Investment, Governance and Strategy:
The Bursar will bring forward the following proposals to UMT:
a) To introduce Data Warehouse capabilities, as a University wide solution to providing
increasingly efficient and effective management information for decision making.
b) To review and audit all mission critical systems functionality including the completion
and implementation of all outstanding upgrades.
c) To establish an enhanced governance process for the IT infrastructure priorities, and
investment (ITPP), to provide efficient and effective delivery of mission critical systems
[Responsible: The Bursar; Due: 30/06/2016]
7. Transaction Systems Roadmap: Co-ordinate the development of a 5 year plan for the
Financial Transaction systems identifying efficiencies and opportunities for automation and
simplification.
[Responsible: The Bursar; Due: 31/12/2016]
8. Internal Control Framework
a) Document Internal Control Frameworks for key financial processes including segregation
of duties in all areas providing assurance to the Audit Committee
b) Co-ordinate, together with the Executive Director of Operations, the implementation of
appropriate controls for Casual Labour
[Responsible: The Bursar; Due: 30/06/2016]
9. Audit Committee
The Bursar will bring forward a proposal to UMT to review the reporting structure of the
University’s Audit Committee (i.e. reporting to Governing Authority rather than FRC).
[Responsible: The Bursar; Due: 30/06/2016]
10. Commercial Services:
The Bursar will bring forward a proposal to UMT to consider reviewing the strategic fit of the
Commercial Services within the Bursar’s Area, exploring external income generation and
fully exploiting the University estate.
[Responsible: The Bursar; Due: 30/06/2016]
11. Research Accounting
The Bursar will bring forward the following proposals to UMT:
a) Physical Integration: To develop Research Support Services (RSS) by providing (a)
appropriate facilities for the support desk and (b) implementing the long awaited
centralized location for RSS
b) Structural Integration: To develop closer co-operation between Research Accounting
Office (RAO) and other Research Support structures, recognizing the planned
organizational development within the VPR’s Office
[Responsible: The Bursar; Due: 30/06/2016]
12. Develop and implement a Skills Strategy supporting the delivery of strategic and operational
objectives.
[Responsible: The Bursar; Due: 30/06/2016]
Approved by:
The Bursar, Ms Mary Dooley
University Management Team
Director of Quality, Professor David O’Sullivan
Date: 13 October 2015