Financial Regulations and Policies

• Fraud should be reported to fraud-group@york.ac.uk.
• See the full Fraud Response Plan.  
• Requests for staff or student bank account changes that look suspicious will be reported to the affected person (or supplier) and the relevant bank fraud line.

See the VAT page for more information about VAT at the University of York, as well as the University Tax Policy (MS Word , 33kb). 

• Travel and Expenses policy
• How to claim Expenses
• Purchase card policy

The purpose of this policy is to set out the procedures for payment of lay persons for their involvement with, or participation in, research trials, surveys, interviews, physical tasks etc. The policy includes guidance on how much to pay etc.

Please refer to Policy on declaring interests, managing conflicts of interest, and gifts and hospitality.

• Find information about what to do if you are approached to give or accept bribes and what to do if you discover a bribe: Anti-Bribery Policy.
• Bribery should be reported under the University's Speak up (public interest disclosure) policy.

• Treasury Management policy (PDF , 327kb)
• University of York Statement on Responsible Investment (PDF , 376kb)

Please note that at the University of York we have to comply with Payment Card Industry Data Security Standards when we deal with payment by credit and debit cards. These standards apply to people, processes and systems, and their purpose is to protect the integrity of cardholder data and reduce the risk of a breach.

It is important that we follow these standards in relation to cardholder data, for example it is University policy to not store or hold cardholder data in any format. Breaches of data have to be reported and the consequences of this are serious for the University. Below are some key points for you to note:

• Advice about protecting staff from receiving large cash payments can be found on our anti-money laundering policy page.
• Please use the Money laundering reporting form to report potential money laundering events to the University's Money Laundering Officer.

• Staff must follow the University's Sanctioned Countries Policy before entering into arrangements with customers or suppliers. 
• The UK Government publishes two useful documents that are relevant to Universities:
  • Overview
  • Document for Charities 

• The University of York also has to comply with US government sanctions as a condition of its loan financing:
  • US Office of Foreign Assets Control

• Guidance for University departments and subsidiary companies on the format and procedure for keeping equipment inventory registers: Equipment Inventory Register Guidance.
• A template equipment inventory register to be used as a guide by departments and subsidiary companies to develop a register: Equipment Inventory Register Template (MS Excel , 18kb)
• Asset Disposal Form (MS Excel , 21kb)

• February 2019 interim guidance (UoY login required) on retention of expenses claims, purchase card records and supplier invoices.

• External Auditor Provision of Non Audit Services (PDF , 772kb) This policy sets out the rules surrounding the use of the University external auditors for services other than statutory accounts audits.

• Internal Audit Protocols - January 2023 (PDF , 145kb) This document sets out how internal audit assignments are managed and reported.

• This guidance sets out the considerations when making donations to other charities (eg Oxfam) from the University. It also provides some guidance on what to do when a person/member of staff wants a their fee donated to a charity.