Bursary Unit

Salary, Advances and Pension Section

(a) Salary/Payroll for New Employees

This is where lists of all employees whether on permanent or temporary appointment as well as a pension is compiled with a view to determining their salaries and wages in compliance with the terms under which each is remunerated.

For control purposes, the Bursary does not put any person on the payroll unless there is a receipt of a copy of that person’s letter of appointment and an appropriate report that the person has assumed duties from the Registrar.

Authority to place any person on the payroll must come from the Registrar to the Bursar. This authority can only be implemented on receipt of the following documents:

Copy of the Letter of Appointment of the employee to an established position, for which provision had been made in the current year’s personnel budget in the University.

Letter of Acceptance.

Assumption of Duty Certificate, showing details of the employee’s actual salary point and date of assumption of duty, employee’s bank details and other personal information. These documents must come in a new file opened for the employee in the Bursary.

The above information will enable the salaries unit to complete an input form to place the new staff on the payroll. When changes, such as increment, overtime, promotion, personal taxation and/or pension are advised, a temporary input form is completed to update the employee’s payroll file.

(b)    The flow of Documents for Payroll Input

A new month’s payroll processing commences in the third week of the preceding month. The data for the input, flow from the following

  1. Registry for:
    • New appointments
    • Promotions
    • Annual increment
    • Stoppage of salaries.
    • Disengagements e.g. Retirement, Resignation, Leave, Change of Status, Death, etc.
  2. Departments for:
    • Overtime or shift duties
  3. Unions for:
    • Dues and incidental check-offs

Other deductions as might be necessary

All data variations as they concern staff from the Registry are being updated on the Personnel Module of the Pay Programme. Other variations from the departments/units as concerned individual staff are updated on the Payroll Module.

Simultaneously, all memoranda received at the EDP Unit are also cross-checked to ensure that all the month’s data and variations for staff are correctly captured into the payroll system.

The Computer Unit prints out the Payroll Report separately for each unit. The reports comprise the Pay Summary, Pay Slips, Bank Listing, Departmental Journal and Deduction Schedules. The reports are despatched to the Salaries & Wages Unit to raise necessary vouchers and then forwarded to the Internal Audit Unit for auditing procedures. After auditing, these reports are brought back to the Salaries and Wages Unit with observations (if any) for necessary action. The gross pay is committed into the Vote Book. The payroll reports are finally forwarded to the Cash Office for payment.

4.  Payment of National Youth Service Corp

Documents required are:

  • Letter of Postings
  • Monthly Clearance Letter

5.  Payment of Students on Industrial Attachment/Students’ Work Aid Scheme

Document required is:

  • Schedule of work done prepared by the Students‟ Affairs Division

6.  Payment of Graduate Fellowship Awards, Teaching Assistantship, Skilled Casual Staff and Adjunct Lecturers Documents required:

  • Letter of Postings
  • Monthly Clearance Letter

When the above documents are obtained, a file is opened for the individuals concerned and information is entered into the system by the officer assigned to the department through the Basic Maintenance Form filled by the staff.

The Payroll Computer Unit captures all the salaries prepared by individual officers through its server and then prints out the salary reports including deductions which the Unit uses to raise payment voucher. The payment vouchers and salary computer printouts are then sent to the Internal Audit Unit for prepayment audit and thereafter to the Cash Office for payment.

(c)    Loans and Advances

This unit operates to grant loans and advances that have been approved for staff and keeps such individual records to explain the balances of the control accounts of the institutions general or nominal ledger. Loans and advances are facilities granted to staff either as welfare, or, to assist in furthering a particular course or for the purchase of a specific item for official use. These include Salary, Rent, Touring, Purchase Advances etc.

(i)    Processing Advance

Advances are paid to officers to ensure the success of official engagements. The processing procedure is as follows:

  • The necessary documents of advances are entered in the vote book and forwarded to the Advances section for processing of the payment voucher.
  • Payment voucher is sent for prepayment audit.
  • Payment voucher is sent to the cash office by Internal Audit unit for payment.

When touring or purchase is completed, the advance is retired (accounted for), by attaching relevant receipts to justify the expenditure.

When there is overspending, approval is required from the relevant authority to process a refund.

Where a member of staff fails to retire within the stipulated period, send a letter of reminder. If there is no response, Salaries and Wages Unit is informed to commence a deduction from the salary of the concerned staff for recovery.

(ii)    Retirement of Advance

At retirement, the papers will be sent to the Creditors, Debtors and Advances Unit. On receipt of the documents, check to make sure that only original receipts are attached and the amount is not less than the advance collected.

Attach the earlier copy of the advance sent to the Unit and input accordingly.

Where there is overspending, approval is required from the relevant authority to process a refund.

Where a member of staff fails to retire within the stipulated period, send a letter of reminder. If there is no response, Salaries and Wages Unit is informed to commence a deduction from the salary of the concerned staff for the purpose of recovery.

(iii)    IMPREST

These are like purchase advances but are given at the beginning of every financial year. The first imprest is paid based on the request from the Dean/Head of Department/Unit.  Subsequently, requests are made for replenishment which is treated as the retirement of the previous one. Enter expenditure in the vote book, raise payment vouchers and journals, a process to Audit and then the Cash office.

(d)    Pension and Insurance

(i)   Documentation for Pension

The following are the information required for documentation of Retirees for pensions purposes

  • Name of pensioner
  • Address of pensioner
  • Date of birth
  • Designation
  • Grade and step
  • Date employed
  • Date confirmation
  • Pay point code
  • Bank account details
  • Pension number
  • Pensionable month
  • Retirement date

The procedure is the same as for the payment of salaries.

(ii)    Renewing of Insurance Policies

  • Arrange renewal meeting with Insurance Brokers.
  • Compile and update all assets of the University prior to the renewal date.
  • Review all existing policies at the meeting with the Insurance Brokers.
  • Obtain register of all the policies from the Insurance Broker.

(iii) Processing of Insurance Claims

Report immediately to the Insurance Broker, in the event of an accident that may lead to claim.

Collect details of the event/accident from Estate & Works (E&W) or Physical Planning Department, (PP&D), or the affected department/unit accompanied by a police report and where the necessary picture of the incident with the estimate of repair.

Complete a claim form and attach all the documents relating to the claim, and send it to the Insurance Broker

The insurance underwriter appoints a Loss Adjuster who conducts the physical inspection of the scene in the presence of officers from Estate & Works (E&W) or Physical Planning Department (PP& D) for the purpose of evaluating the loss and for making necessary adjustments of the estimate of the repair where necessary. If the accident involves a motor vehicle, the insurance underwriters appoint their engineers to evaluate and make reasonably necessary adjustment of the valuation.

The Insurance Broker sends to the Bursar a Discharge Voucher (DV) stating the amount of claim the insurance company intends to pay.

The Claim Form and Discharge Voucher are sent to Estate & Works (E&W) or Physical Planning Department (PP& D) for evaluation if the amount of money the insurance company intends to pay is acceptable.

If acceptable, the DV is signed and returned to the insurance company, otherwise, the DV is returned unsigned.

The insurance company sends its cheque(s) in respect of the claim to the University.