Every Faculty, Department and Unit (FDU) of Federal University Otuoke shall have an operating Budget approved by the Vice Chancellor. The Operating Budgets shall be prepared in such a way as to optimally utilise the limited available financial and other resources towards the purposes of the University. The operating Budget shall be prepared and approved before January 1st of every year. The Chief Budget officer (The Bursar) and the Head of the Relevant FDU shall be jointly responsible for the preparation of operating Budget of the FDU.
FINANCE OFFICERS
Officers of the Bursary who are posted to various faculties, Departments and Units (FDU) in the University shall perform the duties of finance officers.
RESPOSIBILITIES OF FINANCE OFFICERS
A finance officer shall carry out the following responsibilities within the Faculty, Department and Unit (FDU) in which he or she is posted:
- Budget and Budgetary control Functions. This shall include:
- Facilitating the preparation of Departmental Budget.
- Maintaining the vote Book and ensuring that Departmental expenditures are recorded in the vote book.
- Completing the Budget and expenditures control form and ensuring that every request for expenditure is accompanied with a properly completed form.
- Checking of request/applications for authority to incur expenditure to ensure that they comply with relevant financial regulations.
- Ensuring that necessary corrections are made before such request / applications are sent to the vice chancellor for approval. Such Checks include checking for arithmetic accuracy of the quantity, rates and amount; in the case of local travel ensuring that the Duty Tour Allowance (DTA) is calculated with the appropriate per diem rates and that the transport cost is at kilometre rate and or Air ticket Rate applicable to the rank of the officer making the application, and that local runs is calculated at 30% of local DTA.
- Furthermore ensuring that application for work or purchased advances do not exceed the sum of 200 thousand as per the current Government regulation and that necessary corrections are made before the application is submitted to the vice chancellor for approval
- Expediting Advances Retirement. Liaising with advances unit of staff accounting section of the bursary to obtain records of staff of the FDU to which he or she is posted, who are yet to retire advances collected. Ensuring advances collected by Staff of the FDU are promptly retired and that such retirement documents are sent to the Bursary.
- Ensuring that material purchases and supplies to the department are properly received by the Stores with issuance of Goods Received Note and a further ensuring that internal audit is invited to sight such receipts.
- Ensuring that quarterly report of budgetary performance is prepared and sent to the Bursar within the 1st week of April, July, October and January. However, appropriate effort shall be made to ensure that the input for the last quarter is updated and utilise for the preparation of the operating budget of the next succeeding financial Year.
Uche T Agburuga FCA
The Bursar. FUO