EXPENDITURE APPROVAL PURSUIT REGULATION


 

PURPOSE:

To carry out the determination, classification and pursuit of expenditures and payments.

 

SCOPE :

To include all outgoings made with an expenditure document.

 

PRACTICE:

1. The Expenditure Approval Form, given in Appendix-1, is used for all expenses made with an invoice, retail sales receipt and expenditure slip.

 

2. (Change : BTD-14/12/2010-02/4) No payment of expenditures without documentation is made. The financial affairs directorate is responsible from inspecting the legal conformity of the invoice or expenditure document.

 

3.  All personnel must report every type of expenditure with the Expenditure Approval Form. Expenditures of all departments will be recorded separately by using the information on the Expenditure Approval Form. Subsequently this data will be used in budget planning and the calculation of the productivity of the departments.

 

4. The date when the form is filled in is written in the date section, on the right top corner of the Expenditure Approval Form.

 

5. The sum paid is written both in writing and figures.

 

6. Expenditures made are examined in two groups.

 

(Change : BTD-14/12/2010-02/4)  *Direct Expenditures: They are the expenditures that are directly in the scope of the service produced. These expenditures are distributed to the related department without the need for a distribution key. The respective box showing the department making the expenditure is marked on the Expenditure Approval Form.

 

(Change : BTD-14/12/2010-02/4)  *Indirect Expenditures: They are the expenditures that are not directly in the scope of the service produced. (For ex. Cleaning expenditures, security expenditures, etc.). These expenditures are distributed to the related department with a distribution key.

 

 

7. The due date of the Expenditure Approval Form is filled in according to the contract made with the firm which makes the sale.

 

* If the type of payment is from the current account, then it is followed up after it is transferred to the current account.

 

(Change : BTD-14/12/2010-02/4)  *If the type of payment is cash, the amount of advances given and the record information are stated on the Expenditure Approval Form by the related department.

 

*If the ‘type of payment’ section reads ‘cashier’s office’, then the claimants can collect their money from the cashier’s Office with an approved Expenditure Approval Form.

 

8. (Change : BTD-14/12/2010-02/4)   In the expenditures whose form of payment is current account, the full name and title of the establishment, and the bank account number of the companies worked together for the first time should be written in full.

 

9. (Change : BTD-11/01/2011-04-9)   Explanation form about expenditure which is done is written in detailed by the person who fills out the form. Expenditure approval form can be prepared with original signature or ‘’document administration system’’ which is prepared on web. Expenditure approval form is signed by related department director first, then by Financial Affairs, Secretary General and Rector or it is approved on web by ‘’document administration system’’, at last it is signed by President of Board of Trustees or is approved on web by ‘document administration system’’. Authorising Officer of the University is President of Board of Trustees. The President of Board of Trustees can delegate his own inferiors within the boundaries of limits.

 

 

10.(Change : BTD-14/12/2010-02/4)   No invoices or retail sale receipts for which an Expenditure Approval Form has not been prepared will be accepted by the Financial Affairs Directorate.

 

11. (Change : BTD-14/12/2010-02/4)  This directive takes effect on the date of the approval by the Board of Trustees.

 

IMPLEMENTATION: (Change : BTD-14/12/2010-02/4)  Financial Affairs Directorate is responsible for implementing this regulation

 

DISTRIBUTION            : Unit Directors

 

INFORMATION             : Board of Trustees Presidency

 

 

 

This regulation was implemented by the Executive Board dated 29.05.2001 and numbered 05.