Efficacy and efficiency in the use of resources. Report 2015
All expenditures have been attributed to a cost centre and activity. In accordance with the URV's accounting system, practically every expenditure could be attributed directly to a cost centre. A proportion of each expenditure could be attributed to an activity but certain criteria - which in most cases are fairly standard among universities - had to be esta- blished for the rest. Below is a summary of our main criteria for attributing expenditures.
Criteria for attributing an expenditure to a cost centre
PDI expenditures are attributed to the Department to which the teaching and research staff member is assigned. PAS expenditures are attributed to the Unit to which the administration and services member belongs.
Current and other expenditures are included in the Unit where they are entered.
Criteria for attributing an expenditure to an activity
Most PDI expenditures are attributed to an activity in function of the teaching and research staff member's annual commitment in accordance with the URV's commitment agreement. In some cases, the activity is determined by the nature of the contractual relationship and remuneration concept. For example, adjunct lecturer expenses are attributed to teaching, while merits in research are attributed to research, etc.
PAS expenditures are sometimes attributed to an activity determined by the Unit to which the administration and services member belongs. For example, PAS expenditures at the Faculties are attributed to teaching while those for Extra-Mural Services and University Management are attributed to the University's third mission activities.
The current expenditures of certain URV programmes are also attributed directly to an activity based on the structure of the programme budget. For example, the current expenditures of the "Research and Transfer" programme are mainly assigned to research, while those of the "Teaching" and "Students and the University Community" programmes are mainly attribu- ted to teaching.
The current expenditures of the Faculties are largely attributed to teaching, while those of the Departments - in function of the Department's overall commitment and depending on the commitment agreement - are attributed to teaching, research and third mission activities. Expenditure for the other cost centres are attributed depending on their individual characteristics. Those for the Research Management Service, for example, are attributed to research while those for the Academic Management Service are attributed to teaching.
Remaining expenditures that cannot be assigned to any activity in function of cost centre or programme are attributed proportionately to all activities.