An Coiste Feabhais Acadúil
The Committee on Academic Quality Improvement
The Academic Quality Assurance Programme 2002-2003
Report to Údarás na hOllscoile
Review of
Research Accounting and Financial Administration Office
Self Assessment
Review Group Visit
Follow Up Meeting
July 2002 to Jan 2003
9–10 December, 2002
1 October 2003
This Report was compiled for members of Údarás na hOllscoile, NUI Galway and its
committees as a readily accessible but comprehensive source of information on the above
review, its context and its outcomes.
Professor Jim Gosling, Director of Quality, March 2004
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1. Overview of Department
1.1 Aims and Objectives of the Department
The aim of the Research Accounting Office is to support the research activities of the university
through efficient financial planning, management and control, and by developing and
implementing effective systems to improve the service to the research community.
1. To provide an administrative support structure to academic personnel who have obtained
research funding
2. To develop formal research accounting policies amd procedures to reflect best
accounting proactice.
3. To provide financial reporting to project leaders, Industrial Liaison, Accounts Office,
senior management and external bodies, which will satisfy their requirements.
4. To continue to develop the Agresso system with MIS.
1.2 Staffing
Four members of staff are directly involved in research accounting and financial administration,
the Director of Management Accounting, who has a wide range of responsibilities, the Research
Accountant, who has some other responsibilities, the Research Administrator and a clerical
assistant.
1.3 Accommodation and facilities
These are at three locations in the Quadrangle Building. The Research Office and the Industrial
Liaison Office, which have over-lapping roles, are both located at other ends of the campus.
2. Review Group Visit and Report
This report arises from a visit by a review team to the Research Accounts and Financial
Administration Office on the 9th and 10th December, 2002. The Office self-assessment group
had already prepared and submitted a 'Self Assessment Report' that, with other documentation,
was made available to the review team approximately 2 weeks in advance of the visit.
The Review Group consisted of: Mr Stephen Manuel, Office of Funded Research
Support Services, University College Dublin (Chair); Mr Tom Corbett, BDO Simpson Xavier,
Dublin; Mrs Heather Hamilton, Deputy Director of Finance, Queen’s University Belfast, and
Professor Terry Smith, National Centre for Biomedical Engineering Science, NUI, Galway, who
acted as rapporteur.
2.1 Summary, and Main Recommendations from Report
The Review Group acknowledges both the individual and collective achievements of the
Research Accounting Office staff, particularly given this period of rapid growth in complexity
and volumes and the recent implementation of the new financial reporting system. The fact that
throughout this period staff continued to sustain a high standard of service provision is largely a
reflection of their professionalism and commitment. The high value of their contribution was
consistently commented on throughout the Review Group’s visit and discussions with the
research community within the University.
Following two days of consultation with University management and staff involved in
research at all levels, the Review Group has put forward the following major recommendations.
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Actions associated with each of these recommendations are articulated in the body of the report.
A summary of the Review Group’s recommendations is provided below:
A. Increase the quality of services by the Research Accounting Office through the
provision of added value services by:
•
Adopting a more pro-active approach to identifying researchers’ requirements in order to improve and
develop the service provided and to ensure added value.
•
Co-ordinating activities related to research accounts and reports between the Research Accounting Office
and Research Centre Administration Offices, including eliminating the duplication of financial accounting
systems.
•
A detailed Procedures Manual be updated to reflect known changes, including those arising from the
implementation of Agresso, and that these be circulated to head of Department in the first instance.
Details should also be made available on the web to all staff and should be updated/maintained on an
ongoing basis. Consideration should also be given to incorporation a section on recruitment procedures to
inform staff of any relevant changes. Clearly responsibility for this latter function would reside with
Personnel rather than the Bursar’s Office
A number of recommendations have been made in relation to Agresso issues including
•
Establishment of a help-desk to deal with ongoing Agresso issues and queries. This in turn would relieve
the current pressures placed on the Research Accounting Office
•
Setting up an Agresso User Group to deal with ongoing user requirements in conjunction with the
University’s overall development plan for Agresso. Membership of the User Group would include
representatives from Finance and from the main user constituencies including research academics and
research centres/institutes
•
Undertaking a Review of the level and adequacy of training as a matter of urgency. Consideration should
also be given to the production of ‘user friendly’ manuals and to the provision of tailored training courses
for particular generic research groups within the University. This would not only enable users to gain an
improved understanding of Agresso but also assist in the accurate completion of input forms and hence
reduce the number of posting errors referred to above.
•
Considering the development and enhancement of research management information within Agresso.
This would not only be required to facilitate researchers in undertaking their financial management
function but also provide details of research performance at a summary level to members of the UMT.
•
Centres/Institutes working with the Research Accounting Office to ensure that problems with the Agresso
system are resolved in a coordinated manner.
B. Management/Organisational Recommendations
•
Clarification of the roles of the Research Accountant and the Director of Management Accounting in the
day to day management of the unit.
•
Re-examination of the responsibilities of members of the unit, focusing in particular on whether certain
duties would normally be expected to fall within the remit of the Research Accounting Office.
•
Enhancing the relationship with other units including:
-
-
Linking the Research Accounting Office and Industrial Liaison Office formally to provide a one-stop shop
for researchers. This should include consideration of the physical location of both and the production of a
user manual outlining the processes related to research funding from application stage to account opening.
Establishing a formal mechanism for the exchange of information and experiences between the Research
Accountant and her equivalent within the Financial Accounting office.
Clarifying the relationship between the office of the Dean of Research and the Research Accounting Office.
Clarifying the respective roles of MIS and the Research Accounting Office in relation to provision of
training, manuals and user support for Agresso.
C. Resources – greater efficiencies
More efficient use of the resources available is required in order to deliver on the requirement
for value-added services and creating greater efficiencies can play an important part in this.
•
Encouraging researchers to be more self-sufficient by providing adequate training and user support
manuals.
•
Reducing the number of correcting journal entries by reviewing the source and type of posting errors in
conjunction with other members of the Bursar’s Office and ensuring that steps are taken to reduce such
errors via training or by improved on-line validation on Agresso.
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•
Reducing time spent identifying sources of income through greater liaison with funding agencies and the
Bank.
•
Reducing the amount of unidentified non-research sources of income being posted to the Research Income
Suspense Account
•
Liasing more closely with the various Research Centres/Institutes to ensure that the relative roles and
responsibilities of each are clearly defined to avoid either duplication or other tasks not being actioned.
D. Resources – physical requirements
Consideration should be given to:
•
Re-examining the responsibilities of members of the unit, focusing in particular on whether or not certain
duties should normally be expected to fall within the remit of the Research Accounting Office.
•
Reallocating the capital expenditure responsibility to a different member of the Bursar’s office.
•
Providing extra staff in the Research Accounting Office to cater for the increased level and complexity of
research activity and the implementation of requirements arising from this review process.
•
Giving urgent attention to providing satisfactory accommodation for the staff of the unit within one
physical location.
E. Action Plan:
•
All those involved in the unit’s management and operation should agree on an action plan to implement
the required changes.
3. Follow up Meeting
9.30 a.m. Wednesday, 1 October 2003
Present: Ms Mary Dooley - Bursar, Ms Mary O’Riordan – Vice President Student Services and
Human Resources, Mr John Gaffney – Director Management Accounting, Ms Orla Tymon Manager Research Accounts, Mr Eamon Haverty – Research Administrator, Ms Claire Keane Clerical Assistant, Professor Gerard Hurley - Dean of Research, Mr Stephen Manuel – UCD
Office of funded research Support Services and Chair of Review Group, Professor Jim Gosling Director of Quality (Chair)
3.1 Action Plan for the Department:
1. The managers and staff of the Office have considered carefully the Review Groups
recommendations with respect to the Office’s organisation and management and are of
the opinion that the responsibility for capital and non-standard research activities should
remain the RAO. Other recommendations as follows will be implemented:
a. Monthly meetings with the Research Office/Dean of Research have already
commenced and are proving extremely valuable. The distinct and
complementary roles of the RAO, the Research Office and the Industrial Liaison
Office will be clarified by the preparation an agreed diagram, to be included in
all relevant literature and web sites (to be completed by January 2004).
b. While the establishment of a permanent ‘one-stop-shop’ with the distantlylocated Industrial Liaison Office is regarded as unrealistic at present, the Website
(see 2.a. below) and Procedures Manual to be developed by February 2004 (see
2.f.) will be designed to compensate for this. In addition, the improved
interactions between the RAO, the Research Office and the Industrial Liaison
Office (e.g. 1.a. above) will facilitate the development of more efficient ways of
catering to the needs of the research community.
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2. The Office will continue to improve the quality of the services it offers by means of a
wide range of measures:
a. Establishing a web site to complement and replicate electronically some of the
instruments below, by February 2004,
b. Reviewing the number of correcting journal entries and other inefficiencies at
each quarterly staff meeting and identifying actions aimed at their reduction,
c. Reviewing the level and adequacy of training for research account holders and
other users of the offices services,
d. Continuing to seek feedback from research account holders,
e. Establishment of a User Group, which would be concerned with broader issues as
well as with the use of Agresso, by November 2003,
f. Visiting one research centre/institute each annual quarter, starting November
2003.
g. Development of a Procedures Manual by February 2004
h. Continuing the development and enhancement of research management
information.
3. The Office has submitted a proposal for the creation of two addition posts to cope with
the additional volume and complexity of the work it undertakes with a view to achieving
success by January 2004.
4. The Office will submit immediately (October 2003) a request to the Director of Physical
Resources for accommodation to enable the present staff to work more closely together
and to accommodate new staff.
5. The Office Manager will, together with each individual member of staff, develop a
career and training plan that covers all staff and will be revised bi-annually.
3.2 Action plan for University Management:
1. The Bursar will review the overall effects of recent increases in research activity and
funding on the Financial and Management Accounts Offices and will present the
submission (see 3. above) from the RAO for extra staff to the relevant committees in this
context.
2. The Vice President for Physical Resources will consider carefully any RAO request for
reconfigured or extra space.
3. The Dean of Research will consider ways whereby the RAO can contribute to relevant
discussions and decisions of the Research Committee and the implementation of the
Academic Plan (e.g. Section B.1.3), with a view to implementing these by January 2004.
Approved by: Head of Office, Mr John Gaffney, 8th October, 2003
Approved by: Bursar, Ms Mary Dooley, 25th November, 2003
Approved by: Dean of Research, Professor Gerard Hurley, 10th October, 2003
Approved by: Registrar, Professor James Browne, 6th November 2003
Finalised: 25th November 2003, Jim Gosling, Director of Quality
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