Governance, finance, planning and follow-up

This document contains the strategic plan for Umeå University for the period 2023–2025, including themes and focus areas and the learning outcomes or results to be achieved (indicators). The purpose of the plan is to develop Umeå University’s operations.

This document constitutes the University Board’s approval on the 2024 budget for Umeå University and the financial plan for 2025–2026.

The university submits an annual report to the government every year, which has been decided by the university board. The annual report presents and comments on the results of the activities.

This document describes the main principles of financial management at Umeå University, as well as managers’ responsibility and authority in financial matters. They also detail what the responsibility for budget, financial follow-up, forecasting and final accounts entails.

This policy describes how Umeå University will work with asset management of the University’s affiliated foundations. Hence, the policy will state the responsibility and follow-up of the administration and rules for investing the applicable class of asset, ethics, and sustainability.

These procedures are primarily intended for staff at departments or equivalent units dealing with external research grants. The procedures aim to demonstrate the various stages of the processing of external research grants, clarify responsibilities and provide support with the process.

This document outlines the division of responsibility and process in place for the University’s work with donations of financial assets.

This rule sets out how procurement and purchasing at Umeå University is to be carried out based on the applicable acts, ordinances and directives, as well as the needs and objectives of the activity. The rule applies to all purchasing of supplies, services and works within all of Umeå University’s organisational units and activities, regardless of whether the purchase is by procurement or another type of purchase. The rule covers procurements both above and below the direct award threshold, as well as purchases under existing contracts and framework agreements. ‘Procurement’ means the measures taken to purchase supplies, services or works through the award of contracts.

Policy for donation acceptance at Umeå University

The purpose of this rule is to clarify the rules governing which employees may dispose of the University’s funds and to explain what this financial responsibility entails. The regulations are to be read together with the Financial Management Rules.

This policy document contains a summary of the rules that apply to business entertainment at Umeå University. The basic principle in Sweden’s tax legislation is that benefits provided by the employer are taxable. However, there are exceptions, including in the area of business entertainment. The University’s activities are largely financed by funds from tax revenue. The use of funds allocated to the University must be justified and must have a clear link to its activities. This applies in particular to business entertainment expenses, as these usually include expenses for meals, which are normally considered to be a private cost of living.

This document regulates internal purchases and sales of Umeå University employees’ services. These rules are to be implemented for all purchases and sales of services within the University where two parties have not reached an alternative agreement to these rules. The rules clarify when internal invoicing or recoding of salary costs are to take place, how to calculate hourly rates and which joint costs need to be included. The document contains special rules for teaching staff and researchers, and technical and administrative staff, respectively.

The following threshold amounts apply for: Tangible assets: SEK 30 000. Intangible assets: SEK 300 000. New construction/extensions/remodelling of someone else’s property: SEK 300 000. Repairs/maintenance of someone else’s property: SEK 300 000. Threshold amounts apply from 19 January 2024.