The timetable for quarterly reporting is integrated with the main Outturn timetable available here. Note that this timetable merely covers the reporting of forecasts via the central Financial Planning & Management Accounting unit. It does not cover local financial reporting to Board, Management etc.

Ancillary and Subsidiary Reporting is intended to provide information to UCD to assist the Bursar, senior management and the Finance Committee to oversee the financial activity of the entire university, recognising the different legal structures of the various units. This reflects an additional and different perspective to reporting to local management and/or Boards.

For this purpose, Core UCD transactions are those between the ancillary or subsidiary unit and the main UCD entity. They will be eliminated in consolidating our information as they are internal within the UCD group. Eg.

• The UCD Admin Charge is an inter entity transaction between the UCD entity and ancillary / subsidiary entity.   As such it is eliminated from the ancillary or subsidiary unit's accounts and the income is eliminated from UCD's accounts on consolidation.

For this purpose, Not Core UCD transactions are all other transactions. Eg.

• Payments to staff employed within the ancillary or subsidiary unit are classified Not to Core UCD payments, these are standalone to the specific ancillary / subsidiary and are not related to the main UCD entity activities.

How should I treat the payments to UCD ?

Amounts should be coded against these accounts - UCD Admin Charge, Other Contribution to UCD.

Should the Admin Charge be broken out over the different residences ?

No, for the purposes of forecastin and planning, the Admin Charge is put against a single unit, AS001 - Student Residences