An Coiste Feabhais Riarachán agus Seirbhísí
The Committee on Administration and Services Quality Improvement
The Administration and Services Quality Assurance Programme 2007–08
REVIEW OF THE BURSARS AREA
Final Report
14 January, 2008
Contents
Executive Summary …………………………………………………………………….3
1.
Introduction to the Review Group .................................................................................... 8
2.
Context and Background to Review ................................................................................. 8
3.
Approach to Review ......................................................................................................... 9
4.
Organisation and Management ....................................................................................... 10
5.
6.
7.
8.
9.
4.1
Identity .................................................................................................... 11
4.2
Internal Communications ........................................................................ 11
4.3
Internal Process Improvement ................................................................ 12
4.4
Financial Accounts................................................................................. 12
4.5
Research .................................................................................................. 13
Service Delivery.............................................................................................................. 13
5.1
Information Technology (IT) .................................................................. 14
5.3
Systems Development and Support ........................................................ 15
5.5
Training ................................................................................................... 15
Strategic Context and Developing Needs ....................................................................... 16
6.1
Academic and Financial Planning .......................................................... 16
6.2
Capital Funding ....................................................................................... 17
6.3
Capital Appraisal .................................................................................... 17
6.4
Financial Reporting ................................................................................. 17
6.5
University Resource Allocation Model .................................................. 18
Other Observations ......................................................................................................... 18
7.1
Accommodation Arrangements .............................................................. 18
7.2
Pensions .................................................................................................. 19
7.3
Procurement ............................................................................................ 19
7.4
Áras na Macléinn Teo (AMT) ................................................................ 20
Summary and Concluding Remarks ............................................................................... 20
8.1
Concluding Remarks ............................................................................... 20
8.2
Recommendations ................................................................................... 21
Comments on the Methodology of the Review Process ................................................. 23
2
REVIEW OF THE BURSAR’S AREA
Executive Summary
1.
Content and Background to the Review
The rapid expansion in student numbers and research activity at NUI Galway has increased
transactional volumes and added to the resource pressures in the Bursar’s Area. This growth
in activity, coupled with the increased complexity of the financial arrangements and income
sources, has created new demands for strategies and plans underpinned by sound financial
analysis and accurate and timely information.
The substantial changes in academic structures planned by the University will also create new
opportunities and challenges for the Bursar’s Area.
We believe the Area has coped well with significant change and its staff has demonstrated
high levels of commitment and quality.
2.
Approach to the Review
The review was conducted under the following headings:
o
o
o
o
3.
Organisation and Management Structure
Service Delivery
Strategic Context and Developing Needs
Other Observations.
Organisation and Management
While there is widespread recognition of the quality of work undertaken, and the support
provided to the wider University community, a number of areas for improvement were
identified.
o Identity - the profile of the department should be enhanced and communication
strengthened.
o Internal Communication - a more formalized communication structure within the
department will lead to greater cohesion, understanding, integration and common
purpose.
o Internal Process Improvement - primarily due to operational pressures, less time is
spent in process improvement. Process improvement should be prioritized and value
added identified and measured.
o Financial Accounts - due primarily to exponential increases in transactional volumes,
this section is under pressure to maintain adequate service levels. Systems should be
reviewed and redesigned using available technology and resource levels assessed to
enhance service delivery.
o Research - the Review Group were particularly concerned at the current arrangements
for research management. The significant increase in research income coupled with
inadequate system and resources design had led to poor service levels and duplication
of record keeping by academics. The reputation of the University is also at risk with
3
research funders. The Review Group has recommended a major review of current
arrangements and the establishment of a one stop shop for research contracts
management.
4.
Service Delivery
Considerable progress has been made over recent years with respect to the development of
qualitative information systems. More is required to improve efficiency and effectiveness.
o Information Technology (IT) - current structures may not be optimized in delivering
unified IT services within an integrated strategy.
o IT Investment - a systematic approach to IT investment within a defined process
which identifies key priorities should be developed.
o Systems Development and Support - the functionality of current systems is not being
fully exploited to meet user requirements. As a result, duplication of systems exists
particularly in research management. A thorough review of systems set-up (Agresso)
should be undertaken and the current deficit in knowledge addressed through focused
training.
5.
Strategic Context and Developing Needs
The dynamic growth experienced by NUI Galway requires an integrated approach to
academic and financial planning set within the strategic context.
o Academic and Financial Planning - the Strategic Plan should be underpinned by a
financial strategy and developed over a longer time framework (say 5 years).
o Capital Funding - alternative sources of capital funding need to be identified building
on the financial strength demonstrated in the University’s balance sheet.
o Capital Appraisal - a clear procedure for the development and appraisal of capital
projects should be developed.
o Financial Reporting - corporate financial reporting needs to be developed to increase
accountability and transparency leading to improved decision making.
o University Resource Allocation Model - a transparent resource allocation model based
on the total economy of the University will underpin an enhanced budget setting and
management process with clear levels of devolution downwards and accountability
upwards, and including incentives to better utilisation of resources.
6.
Other Observations
o Accommodation Arrangements - while the utilization of available space could be
increased through modification and redesign, overall space is inadequate.
o Pension - pension arrangements for contract research staff should be clarified as soon
as possible.
o Procurement - good practice developed should not be undermined by resource
pressures resulting from increased volumes.
o Áras na Macléinn Teo. (AMT) - An early decision regarding the operation of the
new sports complex will reduce uncertainty.
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7.
Summary and Recommendations
The commitment and energy of the staff in the Bursar’s Area, coupled with their strong desire
to improve performance, maintain financial control and respond to the growing demands of
the wider University provides a good foundation for further systems and procedural
improvements. Staff trained in finance have the necessary skills to manage change and
provide management and financial information to sustain growth.
Recommendations from the Review Group are:
1.
The creation of a web site for the Bursar’s Area which identifies the vision and mission
for the area delineates the key functions and breadth of service delivery and has profiles
with pictures on all personnel. Additionally, it recommends ‘get to know’ you sessions
with identified customer groups.
2.
That monthly management meetings be re-established for the Bursar’s Area with an
agreed agenda and mandatory attendance. The agenda, in its design, should encompass
certain items from the recommendations in this report, to track progress, as well as a
focus on employee issues, appraisal and development.
3.
That a formalised communications structure, within the Bursar’s Area, should be
established. Creating a forum, where management and employees can apprise each
other of current successes, events, issues and developments and share experiences and
problems, will lead to a better informed and motivated workforce. Achievements
should be recognised and celebrated.
4.
That a prioritised list of these areas for improvement should be agreed and crossfunctional work groups established with a mandate to recommend process
improvements and changes in work practices to streamline these areas and make
efficiency gains. These should be championed by the Bursar and their progress
regularly reviewed at management meetings.
5.
That all functions within the Bursar’s Area identify and establish appropriate metrics
that reflect the value added by their activities to their customer base. These need to be
agreed with the customers, hurdle rates set and performance measured and published
against these hurdle rates. In certain functions, where customers are clearly
recognisable, a balanced scorecard approach should be considered which will underpin
service level agreements with these customers.
6.
That Financial accounting should engage in a top down review of its role and activities.
It needs to clearly identify where the main value add of its service offering does and
should lie.
7.
Through a combination of process redesign, system enhancement and optimisation and
outsourcing eliminate non value add activities. There should be a realignment of its
resource base with its core focus – financial accounting and reporting.
8.
The streamlining and modification of reporting systems to deliver compliant and
comprehensive documentation is essential.
5
9.
That a one-stop-shop for research contracts management be established. This unit must
be proactive and adequately resourced. It should be designed to include all support
groups using accurate and up to date detailed information to support researchers’ needs
from developing a bid through resource attainment to managing the funds flow when
the research is concluded.
10.
That UMT consider the future of how information technology should be structured,
especially in light of today’s fragmentation and the lack of an integrated strategy.
11.
That the accounting function should take a leadership role in policy setting for the
University particularly in the areas of planning and investment decisions. A prioritised
list of projects with all necessary resources to deliver should be presented to the UMT
for approval as part of the budget process and clearly communicated. Other non
budgeted or planned activity should cease to take place.
12.
The establishment of user groups as a means of influencing IT development. IT
investment decisions must be underpinned by contribution from the users/customers of
IT systems.
13.
A thorough analysis of Agresso focusing primarily on whether or not the solution meets
the requirements of its users. The output of this analysis should form part of the short
term IT investment program.
14.
That consolidating IT support is considered as the current duplication could be adding
unnecessary operating costs.
15.
Establishing Service Level Agreements, which should be used to measure performance,
speed of issue resolution and the availability of the MIS helpdesk which is aligned to
the working day.
16.
That a comprehensive user training programme should be initiated and sustained and
consideration given to establishing a help desk for user queries.
17.
Producing a “How to Guide” to all budget holders within the University to ensure
common understanding of financial management in NUI Galway.
18.
The development of longer-term financial forecasts (say up to 5 years) which will
demonstrate the financial implications of proposed plans and scenarios and also include
the revenue consequences of planned capital investments.
19.
That the Bursar’s Area works with the Vice-President for Physical Resources to
examine creative ways to generate additional funding for investment in capital projects
with out undermining the financial strength of the Institution.
20.
That a system of business planning including the development of investment appraisals
be further developed. The Review Group further recommends that the Bursar’s Area
and the Vice-President for Physical Resources should work together to develop such a
system.
6
21.
That the Bursar’s Area develops a rhythm of regular reports to UMT and FRC based on
an agreed format which is meaningful and understandable to members. The report
should be comprehensive and include key performance indicators which facilitate a
focus on the significant factors impacting on the financial health of the University.
22.
That the opportunity afforded by the introduction of revised structures within the
University should be used by the Bursar’s Area working with the Academic Planning
and Resources Committee to radically review the budget setting process. Budgets
should be activity based, linked to income generated and budget managers should have
devolved authority within the context of the overall academic plan to manage their
budgets across financial years. The system should include incentives linked to the
strategic objectives of the institution, rewarding areas where income is growing and
costs are controlled.
23.
That the University seeks to find innovative solutions to address the unit’s
accommodation issues in order to remove these barriers to goal achievement.
24.
That while this may or may not be controllable by University Management, the Review
Group recommends that the issue with regard to pensions arrangements for contract
research staff be clarified as quickly as possible to eliminate uncertainty for fixed-term
and part-time employees of the University.
25.
That a strategic plan be developed by Áras na Macléinn Teo. which exploits the
commercial potential to market all campus facilities on an integrated basis.
7
1.
Introduction to the Review Group
This report arises from a visit by a Review Group to the Bursar’s Area on 15 – 18 October
2007. The Bursar’s Area had already prepared and submitted a ‘Self Assessment Report’
that, with other documentation, was made available to the review team in advance of the visit.
The Review Group consisted of:
o
o
o
o
o
Mr Norman Bennett, Director of Finance, Queen’s University, Belfast. (Chair)
Mr Damian Harte, Head of IT, Tesco Ireland Ltd, Dublin
Mr Gary Kennedy, Business Consultant, Kennedy Associates, Rathmichael, Co Dublin
Professor Seamus Collins, Area of Accounting & Finance, NUI, Galway
Ms Mary Ryan, Director of Academic Administration, NUI, Galway (Rapporteur).
During the review process, the Review Group met with a wide range of staff from within the
Bursar’s Area. In addition the Review Group met with a number of other interested parties,
who interact with the Bursar’s Area, including other administrative units and members of
academic staff and Deans of Colleges and Faculty. (Appendix 1 shows the schedule of
meetings held and staff met by the Review Group.)
2. Context and Background to Review
Student enrolment at NUI, Galway has doubled to a level of over 15,000 during the past
decade, and this coincides with a growth in the number and the complexity of academic
programmes at both undergraduate and postgraduate levels. Funded research activity has
grown both in volume and complexity over the same period, with research expenditure now
at a level of approximately €50 million per year. Overall University expenditure has reached
a level of €230 million per year, and capital expenditures are at unprecedented levels.
The strategic focus of the University requires that plans and strategies are rigorously
evaluated from a financial perspective.
The changed nature of the University and its
environment creates an expectation that a strategic view be taken in financial planning, and
that innovative approaches be adopted by the Bursar’s Area in its contribution to the planning
and the successful implementation of the University’s strategies.
Substantial changes currently being implemented in academic organisational structures create
demands but, also opportunities, for a corresponding restructuring of routine financial
reporting systems in relation to the content of financial reports linked to the new
organisational and reporting arrangements.
Across the University, customers require greater levels of information and support in dealing
with issues of budgeting and finance and in their use of financial management and reporting
systems. Expectations have increased for the levels of service and support which should be
provided by the Bursar’s Area in dealing with issues arising in academic and research
administration.
The growth in activity, income, and expenditure (both current and capital) implies serious
consequential impact to the Bursar’s Area. Exponential increases in volumes, non-routine
business models, and desires for greater transparency have significantly increased pressure in
8
the area. Adding to this are the greater demands of the regulatory environment including
accounting standards, corporate governance, and risk management.
It is against this background that the quality review of the Bursar’s Area has taken place.
The Review Group recognises the significant improvements made in systems technologies in
recent years, the quality of the work ethic and the commitment of staff in this area, and the
competing demands of reacting to a fast-changing environment within the resource
constraints which are evident in the University. The Review Group notes that the Bursar’s
Area has coped well with this dramatically changing environment and there are many
examples of good practice, commitment and high service levels.
Through innovation and effective communications, the Bursar’s Area is perfectly positioned
to assume a leadership role in strengthening the planning process, improving information
collection and dissemination, and ensuring that the investment decisions underpinning the
strategic plan match the quality of the academic, developmental and societal perspectives
which inform strategy.
In addition, the Bursar’s Area is now in a position to further exploit available technology to
improve efficiency in transaction processing, to redesign and re-engineer systems to avoid
duplication and maximise output, and to meet customer requirements through the provision
of financial information in a user-friendly format as an aid to financial management and
decision making.
3.
Approach to Review
The Review assessed the levels of satisfaction with the services provided and the
effectiveness of individual functions which comprise the Bursar’s Area. The review was
conducted under the following headings:
3.1
Organisation and Management Structure
Areas considered included:
o
Are the management structures and systems of the Bursar’s Area suited to the
successful accomplishment of its aims and objectives.
o
Are the University’s management structures and systems suited to the successful
accomplishment of the area’s aims and objectives.
o
To what extent has information technology been exploited to facilitate transaction
processing and enhance service delivery.
3.2
Service Delivery
Areas considered included:
o
o
Do the communications systems within the Bursar’s Area ensure efficient
communication between staff across the various functions within the area.
What measures are taken to ensure effective communications with customers of the
9
various functions.
o
To what extent is benchmarking used to measure performance and service levels against
other institutions in Higher Education and also against commercial standards.
o
Have the basic Metrics and KPIs been identified and are they monitored routinely to
provide inputs to management decisions and planning?
o
Is there a continuous improvement programme to ensure ongoing increasing levels of
satisfaction with systems service delivery.
3.3
Strategic Context and Developing Needs
Areas considered included:
o
How proactive are the functions within the Bursar’s Area in defining emerging needs
and expectations amongst their customers.
o
Do the functions engage in reflective planning processes, building on feedback from
customers to enhance and take forward future planning needs.
o
How does the Office as a unit ensure alignment with the University’s strategic plan.
4.
Organisation and Management
The Bursar’s Area provides a wide range of services to the Board of Governors, University
Management Team (UMT), Academic community and students. The area is managed under
six functions including:
Financial Accounting
Management Accounting
Management Information Services (MIS)
Pensions and Investments
Procurement and Contracts, and
Commercial Services (Catering and Conferencing, Student Centre and Media Services).
The Bursar’s Area has had to react to a fast changing environment within the University and
has made significant progress in certain areas although restrained by resource constrictions in
terms of financing, people and facilities.
There is widespread recognition of the quality of work ethic, support and reaction to queries
and requests. The Review Group also acknowledges the improvements planned as a result of
the self assessment process across the area and there is no doubt that such things as web
based purchasing, ‘one stop shop’ for student services, new funding model and benchmarking
will increase the value add of the Bursar’s Area.
The Review Group found much good practice already in place and a desire to make systems
and service delivery improvements:
10
o Financial Accounting have some plans in place to further exploit available
technology to improve efficiency and effectiveness.
o Management Accounting provides a supportive service to budget managers which is
well appreciated. Resources in research support need to be increased to match the
substantial group in activity.
o Management Information Services have led in achieving considerable progress on the
development of information systems over recent years. Structural changes and better
decision making processes could further enhance the contribution from this section.
o Pensions and Investments provide an effective service despite external uncertainties
which require urgent clarification.
o Procurement and Contracts have served the University well and have sought to
multiply their impact and effectiveness by training, guidance and, where appropriate,
direct support.
o Commercial Services including Áras na Macléinn Teo. are pro-active in seeking to
maximise the quality and commercial potential of campus facilities.
Against this background there are Recommendations for Improvement.
4.1
Identity
It was evident that many people were unaware of the full range of responsibilities of and the
services delivered by the Bursar’s Area. There was not universal knowledge of key
personnel. The Bursar’s Area needs to promote its brand and identity within the University.
The development of a Bursar’s Area web site would facilitate the communication of policies
and procedures, induction training for new budget holders on planning and reporting
processes, FAQs and help facilities.

4.2
The Review Group recommends the creation of a web site for the Bursar’s Area
which identifies the vision and mission for the area, delineates the key functions and
breadth of service delivery and has profiles with pictures on all personnel.
Additionally, it recommends ‘get to know’ you sessions with identified customer
groups.
Internal Communications
The Review Group noted that due to work pressures formalised management meetings had
been discontinued. Interaction of the various functions within the Bursar’s Area on such
items as business updates, issue identification and resolution and planning activities will
enhance the operating model of the area. Communications within the area are ad hoc and not
part of the operating fabric of the area. The potential for uncertainty, confusion and
frustration exists with consequent implications for employee morale.

The Review Group recommends that Monthly management meetings be reestablished for the Bursar’s Area with an agreed agenda and mandatory attendance.
11
The agenda, in its design, should encompass certain items from the recommendations
in this report, to track progress, as well as a focus on employee issues, appraisal and
development.

4.3
The Review Group also recommends that a formalised communications structure,
within the Bursar’s Area, should be established. Creating a forum, where
management and employees can apprise each other of current successes, events,
issues and developments and share experiences and problems, will lead to a better
informed and motivated workforce. Achievements should be recognised and
celebrated.
Internal Process Improvement
The self assessment process has identified a number of areas for improvement within the
Bursar’s Area. Often the day to day pressures do not allow incumbents to identify and make
necessary changes to workflow processes and methodologies.

The Review Group recommends that a prioritised list of these areas for improvement
should be agreed and Cross functional work groups established with a mandate to
recommend process improvements and changes in work practices to streamline these
areas and make efficiency gains. These should be championed by the Bursar and their
progress regularly reviewed at management meetings.
Measurement of activities is not evident. This does not facilitate productivity
improvements or help identify areas for process redesign or system improvement. It
undermines the ability to communicate with customers on service levels.

4.4
The Review Group recommends that all functions within the Bursar’s Area identify
and establish appropriate metrics that reflect the value added by their activities to their
customer base. These need to be agreed with the customers, hurdle rates set and
performance measured and published against these hurdle rates. In certain functions,
where customers are clearly recognisable, a balanced scorecard approach should be
considered which will underpin service level agreements with these customers.
Financial Accounts
The pressures in the Financial Accounting area have grown with exponential increases in
volumes, additional reporting requirements and a broadening of the activities within the
University. Although several commendable improvements are planned the function:
o
o
o
o
o
is unable to take on new activities because of restrictions in resourcing
recognises that, while compliance and customer service are mutually inclusive
objectives, they are structured and focussed more on the former
needs to aspire to information only being processed once within the University
needs to ensure that the report suite is adequate for user needs without further
manipulation and massaging of data
Provide opportunities for employees to re-skill and avail of career path development.
12

The Review Group recommends that Financial Accounting should engage in a top
down review of its role and activities. It needs to clearly identify where the main
value add of its service offering does and should lie.
It should through a combination of process redesign, system enhancement and
optimisation and outsourcing eliminate non value add activities. There should be a
realignment of its resource base with its core focus – financial accounting and
reporting.
4.5
Research
We note the focus within the Strategic plan of the University on Research. This is now a
€50m business with growth potential. The major changes in Research activities in the
University have not been mirrored in the structuring of the support activities. Resources are
not adequate to service the diverse and unique needs of this business. Shadow organisations
have been created within Areas to ‘plug the gaps’ and frustration levels have increased
dramatically with delays and inefficiency. As a result, revenue opportunities are being lost,
the University’s reputation externally is suffering in its ability to take on major research
projects and deliver proper, timely and complete project documentation to the funding
agencies. The potential for collateral brand impairment exists.
We feel that the current approach to the research ambition is at best incremental. A holistic
approach needs to be taken to this business opportunity which is critical to the University’s
future.
5.

The Review Group recommends the streamlining and modification of reporting
systems to deliver compliant and comprehensive documentation is essential.

The Review Group also recommends that a one-stop-shop for research contracts
management be established. This unit must be proactive and adequately resourced. It
should be designed to include all support groups using accurate and up to date
detailed information to support researchers’ needs from developing a bid through
resource attainment to managing the funds flow when the research is concluded.
Service Delivery
The purpose of this section within the report is to provide feedback with respect to the
services provided by the Bursar’s Area to their user population.
Notwithstanding the challenges presented with managing a complex area it is clear from the
documentation reviewed and interviews with staff that each unit places significant emphasis
on delivering to the expectation of their customers. As a means to measure customer
satisfaction each unit conducted a survey, which has brought a level of visibility to how the
respective unit’s customers perceive the service they receive. Whilst participation in some
cases was low the responses generally told a story of satisfaction, which is a positive result
despite the limited resources and increasing workload in each operating unit. There is,
however, the opportunity to focus on improvements in customer satisfaction as most results
were in the 50% - 65% range.
13
The first point, which is of the utmost importance to stress, is that every interview participant
was very complimentary of the staff and the interpersonal relationships created with the areas
that they interfaced with and acknowledged the volume and complexity of the work
performed.
However, there were a number of points made which if addressed will contribute to a
significant improvement in cross functional operational efficiency and overall customer
satisfaction. These points are categorized as the following:
5.1
Information Technology (IT)
Over the course of the last 9 years considerable progress has been made with respect to the
development of qualitative information systems that meet the management and administrative
needs of the University. Over the course of the review process many points were raised with
the review group which warrant particular mention. The first key point is the lack of a clear
integrated IT strategy that enables the overall strategic objectives of the University. In the
current organisational structure it is difficult to understand how an IT strategy will develop
given the fragmentation and division of accountabilities and responsibilities between
Management Information Services (MIS) and Computer Services (CS).
As mentioned previously the University is in a period of organisational change and
tremendous growth which if not fully supported by in information technology strategy could
impact upon future opportunities.
The Review Group also acknowledges that some progress has been made through the
formation of an ICT Policy Committee, however, concern was expressed that whilst there is a
Chair it was unclear as to who ultimately owns and directs the IT strategy.

5.2
The Review Group recommends that UMT consider the future of how information
technology should be structured, especially in light of today’s fragmentation and the
lack of an integrated strategy.
IT Investment
There is a fragmented approach to investment decisions within the planning cycle. For
example, if an Area gets approval for a systems development or a strategic initiative there is
no integrated planning to ensure MIS or Computer Services have the resources, or the
capacity, to deliver the project. If they decline the project the Area can go externally to have
its needs met.
This is suboptimal. The decision does not recognise the total delivery cost of the
project/initiative, it does not allow for prioritisation on a cost/benefit basis, it does not allow
for integrated planning and it potentially allows ‘non authorised’ development to be deployed
on the University infrastructure.

The Review Group recommends that the accounting function should take a leadership
role in policy setting for the University particularly in the areas of planning and
investment decisions. A prioritised list of projects with all necessary resources to
deliver should be presented to the UMT for approval as part of the budget process and
14
clearly communicated. Other non budgeted or planned activity should cease to take
place.

5.3
The Review Group also recommends the establishment of user groups as a means of
influencing IT development. IT investment decisions must be underpinned by
contribution from the users/customers of IT systems.
Systems Development and Support
While it is evident there is a desire to move forward with automation of processes and
systems development a need exists to optimise the use of the existing suite of applications.
Throughout the review process many participants advised that systems do not fully meet their
requirements. This view was expressed most strongly when discussing Agresso, the
University’s financial management system.
In particular Research functions advised that due to the lack of qualitative information from
Agresso they have formed shadow financial administrative functions which provide the level
of financial support required. The review group believe this approach is inefficient and costly
and should not be sustained in the medium to long term (see section 4.5).

5.4
The Review Group recommends a thorough analysis of Agresso focusing primarily on
whether or not the solution meets the requirements of it’s users. The output of this
analysis should form part of the short term IT investment program.
Duplication of Systems
Through the review process it also became apparent that some duplication exists in terms of
IT services provided, examples being the existence of more than one e-mail system, disparate
desktop PC configurations and two helpdesks which are managed by completely separate
teams. This situation can only promote confusion and cause undue delays in providing
support. In addition to duplication there is concern that the environments which support the
applications provided are not structured to ensure high availability, although the review group
acknowledge that this is on the short term MIS plan.
Notwithstanding the above, it was generally acknowledged that support of IT is provided to a
satisfactory level with only two consistent points raised; speed of issue resolution and
availability of the MIS helpdesk.
5.5

The Review Group recommends that consolidating IT support is considered as the
current duplication could be adding unnecessary operating costs.

The Review Group recommends establishing Service Level Agreements, which
should be used to measure performance, speed of issue resolution and the availability
of the MIS helpdesk which is aligned to the working day.
Training
During the course of the review process the Review Group noted a deficit in system
knowledge at all levels within the institution, particularly in the use of Agresso. However, the
15
knowledge gap was not exclusively in Systems but also in knowledge of current financial
management processes.
6.

The Review Group recommends is that a comprehensive user training programme
should be initiated and sustained and consideration given to establishing a help desk
for user queries.

The Review Group also recommends producing a “How to Guide” to all budget
holders within the University to ensure common understanding of financial
management in NUI Galway.
Strategic Context and Developing Needs
Strategic priority 7 of the Strategic Plan for NUI Galway is “Secure Resources to ensure
implementation of the Strategic Plan”. This will involve seeking both government and
private sector support and will involve the creative use of available resources to maximise the
return in securing the overall objectives of the University.
As stated in section 2, NUI Galway has seen significant growth both in student numbers and
research activity in recent years. It is therefore of even greater importance that the financial
strategy of the University is developed in support of the Strategic Plan. An integrated
approach to academic and financial planning is essential if growth is to be sustained, the
reputation of the Institution enhanced, and the quality of the student experience increased.
NUI Galway now has an annual turnover approaching €300m and the financial arrangements
are becoming increasingly complex as the number and variety of funding sources increases.
This additional complexity makes it more difficult to maintain an overall consolidated picture
of the University’s income and expenditure and it is a challenge to present this information in
a transparent way. Work is underway to develop a University resource allocation model
(RAM). This is welcomed and should be developed on a total economy basis outlining how
all the income of the Institution is distributed to academic and academic support Areas. This
will add to transparency and accountability and also facilitate a more dynamic budget
process.
The Bursar’s Area is quite rightly concerned with maintaining a high standard of compliance,
financial control and corporate governance. Clean audit certificates and a reputation for
sound financial management are essential to the wider University and its relationship with its
many stakeholders. The Bursar’s Office can justifiably be proud of its past record and
nothing we would recommend should diminish this focus.
The Bursar’s Area possess many of the necessary analytical and technical skills and systems
which if used correctly can provide creative solutions, and facilitate “smarter” working to the
benefit of the wider Institution.
6.1
Academic and Financial Planning
While operational planning is well established within the Bursar’s Area including the annual
budget cycle, it is less clear how financial planning over a longer time horizon has been
developed to support the overall Strategic Plan of the institution. It is therefore important that
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the financial strategy of the University is developed to support the need for additional
investment in academic services, academic support Areas and associated infrastructure.

6.2
The Review Group recommends the development of longer-term financial forecasts
(say up to 5 years) which will demonstrate the financial implications of proposed
plans and scenarios and also include the revenue consequences of planned capital
investments.
Capital Funding
NUI Galway has an ambitious capital investment programme which aims to provide first
class infrastructure consistent with its objective to be a leading third level education provider
within the Island of Ireland. While capital funding is limited, we believe the Bursar’s Area
should seek creative ways to generate funding and release capital tied up in unproductive
areas and thereby maximise the speed with which the investment can be achieved. This may
involve strategic partnerships, asset rebalancing, a review of current space utilisation, cost
savings to generate scope to service further debt etc. A more creative approach to capital
financing need not be at the expense of financial control and the need to ensure that the
University remains financially strong and sustainable into the long term.

6.3
The Review Group recommends that the Bursar’s Area works with the Vice-President
for Physical Resources to examine creative ways to generate additional funding for
investment in capital projects with out undermining the financial strength of the
Institution.
Capital Appraisal
It was not clear to the Review Group as to how capital projects were developed, appraised,
approved and managed. A formal capital appraisal system will allow proposed projects to be
assessed, alternative options developed and appraised, all costs including recurrent costs to be
identified and the preferred option to be selected based on financial and non-financial criteria
including how closely objectives are met, discounted cash flows over the life of the project,
funding availability and affordability.

6.4
The Review Group recommends that a system of business planning including the
development of investment appraisals be further developed. The Review Group
further recommends that the Bursar’s Area and the Vice President for Physical
Resources should work together to develop such a system.
Financial Reporting
One of the identified aims and objectives of the Bursar’s Area is to provide top quality
financial and management information to the University community in support of its strategic
aims. Many people spoke of the excellent work done by the Bursar’s Office at an operational
level in providing information to, for example, budget managers.
The frequency and consistency of financial reporting to UMT and FRC was less clear to the
Review Group and we heard a call for a more systematic process with financial information
presented in as simple a format as possible using an agreed proforma. We believe regular,
17
accurate and timely reporting at a corporate level will increase understanding, enhance
accountability and lead to better-informed decision making.

6.5
The Review Group recommends that the Bursar’s Area develops a rhythm of regular
reports to UMT and FRC based on an agreed format which is meaningful and
understandable to members. The report should be comprehensive and include key
performance indicators which facilitate a focus on the significant factors impacting on
the financial health of the University.
University Resource Allocation Model
The introduction of the University Resource Allocation Model and the preparation of
divisional accounts within the new structure will, we believe, create an opportunity to take
financial planning, resource allocation and budget setting to a different level. It is important
that the total economy of the University is presented and that all funds are accounted for in
the preparation of annual estimates and the setting of budgets. Budgets should as far as
possible be activity based and should incentivise the best management of resources including
the achievement of value for money. Budgets should be realistic, based on available
resources, and budget managers should have flexibility in the use of funds from one year to
the next. This should include the carry forward of under and over spends.

The Review Group recommends that the opportunity afforded by the introduction of
revised structures within the University should be used by the Bursar’s Area working
with the Academic Planning and Resources Committee to radically review the budget
setting process. Budgets should be activity based, linked to income generated and
budget managers should have devolved authority within the context of the overall
academic plan to manage their budgets across financial years. The system should
include incentives linked to the strategic objectives of the institution, rewarding areas
where income is growing and costs are controlled.
7.
Other Observations
7.1
Accommodation Arrangements
The general impression obtained from self-assessment reports and the discussion sessions
with the staff of the unit under review is that the Bursar’s Area is hard-pressed in terms of its
available space.
Existing space is generally inadequate for the needs of the various functions, and the actual
allocation of space to the function has the result that for many service areas, staff which
should logically be in close physical proximity are physically separated. This dislocation is
detrimental to efficiency and effectiveness, and reduces opportunities for communications.
This may have a negative effect on team building and morale.
Accommodation is not available for further expansion, so that these issues present a
substantial constraint on the degree to which service quality improvements might be brought
about through expansion of service capacity and service quality through additional
recruitment.
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This issue needs to be addressed. Single location of business units and preferably of the
whole Bursar’s Area would encourage an improved working environment facilitating
improvements in employee morale, communications and work practices and would enable a
more cohesive customer approach.
The University should seek to find innovative solutions to address the unit’s accommodation
issues in order to remove these barriers to goal achievement.
The current proliferation of offices promotes a ‘silo’ mentality and encourages demarcation.
The Review Group would encourage the Bursar’s Area to take a leadership role in the
University and move to‘open plan’ architecture.

7.2
The Review Group recommends that the University seeks to find innovative solutions
to address the unit’s accommodation issues in order to remove these barriers to goal
achievement.
Pensions
Heads of Research Units pointed to the current difficulties with the specification of pension
arrangements for fixed-term contract research staff, pending the receipt of clarification from
government.
The Review Group understands that this issue does not appear to be creating the same
difficulties elsewhere in the sector.
The lack of definition of formal pension arrangements causes personal anxiety and
uncertainty for fixed-term research staff, and it reduces the attractiveness of the University in
comparison with other employers in the sector.
 University management may or may not be in a position to resolve this problem
unilaterally, but the Review Group recommends early clarification and resolution
of these issues to eliminate uncertainty for fixed-term and part-time employees.
7.3
Procurement
The procurement function has served the University well in generating cost savings and
increasing the levels of compliance with regulations and policies on procurement across the
University.
The recent change in approach towards a ‘consultancy’ role adopted by the Procurement and
Contracts office should not be overdone. This change is motivated by a sharp increase in
procurement activity across the University coupled with a standstill in the underlying
resources of the office. Areas and units which frequently engage in procurement may benefit
from trained expertise within the unit or Area, as envisaged in the new approach. However,
others with occasional procurement requirements may be better served by some provision of
ad hoc guidance and ‘hands-on’ support by the Procurement and Contracts office when the
occasion for implementing formal procurement procedures arise.
Monitoring compliance with procurement regulations and policies is a key function of this
office. This may be made more effective by a more widespread adoption of the on-line
purchase order facility within Agresso. However, the compliance role of the office tends to
be perceived by customers as an obstruction to their work. Compliance monitoring must be
19
approached in a positive and constructive manner. A careful balancing is required by the
office to ensure that the pursuit of effective monitoring does not impact adversely on its
relationships with customers.
Effective contract management of centralised contracts is critical to effective and efficient
procurement. This contract management function may not be fully effective at present due to
the increase in procurement activities coupled with a limited procurement resource.
Contract management provides ongoing assurance that the University is obtaining a quality
service at efficient cost levels, and that the agreed terms and service levels of contracts in
place are realised in practice. It is also a key requirement for user commitment to these
contracts. As a matter of routine, customer feedback should be accumulated during the
lifetime of a contract. This would facilitate ongoing assessment of compliance with the terms
of the contract, and would inform the decision on contract renewal.
Legal advice should be available to the Procurement and Contracts office relating to contract
terms and conditions and the specification and enforcement of service level agreements. This
should protect the University from potential losses which may arise due to errors or
misunderstandings about the terms of contracts.
Overall, a business case could be made for the necessary resources to strengthen the capacity
of the office to provide an effective procurement service for customers and to implement an
effective contract management function for centralised contracts.
7.4
Áras na Macléinn Teo. (AMT)
The Review Group understands that the University is currently considering the arrangements
for the operation of the new sports complex which is due to come on stream in April 2008.
Meanwhile, the two members of staff employed by AMT are in a state of considerable
uncertainty with respect to their roles in the management of the new sports complex. This
hinders their ability to plan for the expansion of sports and recreational programmes using the
new facilities.
The Review Group encourages an early decision on this management issue, and a resolution
of the uncertainties which hinder forward planning for the utilisation of the new sports
facilities.

8.
8.1
In addition, the Review Group recommends that a strategic plan be developed for the
company, which will exploit the commercial potential to market all campus facilities on
an integrated basis.
Summary and Concluding Remarks
Concluding Remarks
The Review Group was impressed by the commitment and energy of the staff in the Bursar’s
Area. The quality of the self-assessment report is evidence of a strong desire to improve
performance, maintain financial control and respond to the growing demands of the wider
University. Much good practice was evidenced during our visit and there are many success
stories which should be celebrated and shared thus enhancing the reputation and profile of the
Area.
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Staff external to the Bursar’s Area spoke highly of their interaction on a one-to-one basis
with staff from the various sections and there are many examples of good working
arrangements stretching across functional and organizational units.
Many of the current difficulties outlined above are as a result of the significant growth in
University activity over recent years. This coupled with increasing demands from internal
users, students, research funders and other stakeholders has stretched the current resources
and systems almost to breaking point.
The recommendations contained in this report must be set within the above context and are
offered as a constructive attempt to address current problems and ensure improved and
sustainable arrangements going forward.
8.2
Recommendations
The Review Group recommends:
1.
The creation of a web site for the Bursar’s Area which identifies the vision and mission
for the area, delineates the key functions and breadth of service delivery and has
profiles with pictures on all personnel. Additionally, it recommends ‘get to know’ you
sessions with identified customer groups.
2.
That Monthly management meetings be re-established for the Bursar’s Area with an
agreed agenda and mandatory attendance. The agenda, in its design, should encompass
certain items from the recommendations in this report, to track progress, as well as a
focus on employee issues, appraisal and development.
3.
That a formalised communications structure, within the Bursar’s Area, should be
established. Creating a forum, where management and employees can apprise each
other of current successes, events, issues and developments and share experiences and
problems, will lead to a better informed and motivated workforce. Achievements
should be recognised and celebrated.
4.
That a prioritised list of these areas for improvement should be agreed and Cross
functional work groups established with a mandate to recommend process
improvements and changes in work practices to streamline these areas and make
efficiency gains. These should be championed by the Bursar and their progress
regularly reviewed at management meetings
5.
That all functions within the Bursar’s Area identify and establish appropriate metrics
that reflect the value added by their activities to their customer base. These need to be
agreed with the customers, hurdle rates set and performance measured and published
against these hurdle rates. In certain functions, where customers are clearly
recognisable, a balanced scorecard approach should be considered which will underpin
service level agreements with these customers.
6.
That Financial accounting should engage in a top down review of its role and activities.
It needs to clearly identify where the main value add of its service offering does and
should lie.
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7.
Through a combination of process redesign, system enhancement and optimisation and
outsourcing eliminate non value add activities. There should be a realignment of its
resource base with its core focus – financial accounting and reporting.
8.
The streamlining and modification of reporting systems to deliver compliant and
comprehensive documentation is essential.
9.
That a one-stop-shop for research contracts management be established. This unit must
be proactive and adequately resourced. It should be designed to include all support
groups using accurate and up to date detailed information to support researchers’ needs
from developing a bid through resource attainment to managing the funds flow when
the research is concluded.
10.
That UMT consider the future of how information technology should be structured,
especially in light of today’s fragmentation and the lack of an integrated strategy.
11.
That the accounting function should take a leadership role in policy setting for the
University particularly in the areas of planning and investment decisions. A prioritised
list of projects with all necessary resources to deliver should be presented to the UMT
for approval as part of the budget process and clearly communicated. Other non
budgeted or planned activity should cease to take place.
12.
The establishment of user groups as a means of influencing IT development. IT
investment decisions must be underpinned by contribution from the users/customers of
IT systems.
13.
A thorough analysis of Agresso focusing primarily on whether or not the solution meets
the requirements of its users. The output of this analysis should form part of the short
term IT investment program.
14.
That consolidating IT support is considered as the current duplication could be adding
unnecessary operating costs.
15.
Establishing Service Level Agreements, which should be used to measure performance,
speed of issue resolution and the availability of the MIS helpdesk which is aligned to
the working day.
16.
That a comprehensive user training programme should be initiated and sustained and
consideration given to establishing a help desk for user queries.
17.
Producing a “How to Guide” to all budget holders within the University to ensure
common understanding of financial management in NUI Galway.
18.
The development of longer-term financial forecasts (say up to 5 years) which will
demonstrate the financial implications of proposed plans and scenarios and also include
the revenue consequences of planned capital investments.
22
19.
That the Bursar’s Area works with the Vice-President for Physical Resources to
examine creative ways to generate additional funding for investment in capital projects
with out undermining the financial strength of the Institution.
20.
That a system of business planning including the development of investment appraisals
be further developed. The Review Group further recommends that the Bursar’s Area
and the Vice-President for Physical Resources should work together to develop such a
system.
21.
That the Bursar’s Area develops a rhythm of regular reports to UMT and FRC based on
an agreed format which is meaningful and understandable to members. The report
should be comprehensive and include key performance indicators which facilitate a
focus on the significant factors impacting on the financial health of the University.
22.
That the opportunity afforded by the introduction of revised structures within the
University should be used by the Bursar’s Area working with the Academic Planning
and Resources Committee to radically review the budget setting process. Budgets
should be activity based, linked to income generated and budget managers should have
devolved authority within the context of the overall academic plan to manage their
budgets across financial years. The system should include incentives linked to the
strategic objectives of the institution, rewarding areas where income is growing and
costs are controlled.
23.
That the University seeks to find innovative solutions to address the unit’s
accommodation issues in order to remove these barriers to goal achievement.
24.
That while this may or may not be controllable by University Management, the Review
Group recommends that the issue with regard to pension arrangements for contract
research staff be clarified as quickly as possible to eliminate uncertainty for fixed-term
and part-time employees of the University.
25.
That a strategic plan be developed by Áras na Macléinn Teo. which exploits the
commercial potential to market all campus facilities on an integrated basis.
9.
Comments on the Methodology of the Review Process
The Review Group thanks the Quality Office for quickly responding to requests for
additional information and re-organisation of meetings.
With regard to the self-assessment reports from each unit, the Group felt that it would be
useful to involve customers of these units in the discussions which took place as part of the
self assessment process. While it was acknowledged that on-line surveys of customers were
carried out, the Group felt that it would enhance the process to have more direct involvement
of customers, for example, in quality reviews of academic area, students would also
participate in the self-assessment process. It was felt that this would help service units to
ensure a customer centric approach to their self-assessment and encourage an outward
looking focus to the self-assessment process.
It was noted that a variety of approaches to the self-assessment process were adopted in the
units within Financial Accounting, i.e. in some units all staff were involved while in others
23
only staff at the higher grades were involved. The Group suggests that for consistency of
approach all staff within units should be involved in the self-assessment process.
The Review Group felt that invitations from the Quality Office to user group meetings should
provide specific guidelines to users on the purpose of the meeting. Possibly the invitation
should be accompanied by a pro-forma to facilitate structured and constructive feedback,
with an emphasis on suggested solutions to any perceived problems.
It is also worth considering whether user groups should be encouraged to meet prior to their
meeting with the Review Group, in order to focus their feedback and develop a consensus on
the main issues and how they as users would suggest resolution of any problems. One user
group had obviously adopted this approach and it enhanced the process.
The Group acknowledged the breadth of functions covered in the Bursar’s Area and the fact
that the customer base extended across the whole University, consequently, there were a
number of meetings with user groups over the first few days. Nonetheless, it was felt that the
programme of meetings over the first two days of the review was very intensive and we
suggest that in future more time be built in to allow the Review Group time to reflect on the
information being gathered. The previous suggestion for more structured meetings with users
should allow for shorter more focussed meetings and a better spread in the programme.
Mr Norman Bennett, Chair
Mr Damian Harte
Mr Gary Kennedy
Professor Seamus Collins
Ms Mary Ryan, (Rapporteur).
14th January 2008
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