Credit Control Limits
The University's Financial Regulations (7.1.1)
state that "the budget holder for each area of the University which
receives income from the sale of goods and services is responsible
for establishing procedures to ensure all sales are authorised and
are made only to acceptable credit risks".
This document defines what is considered to be
an acceptable credit risk which will be allowable while
endeavouring not to detract from the ability of the University to
maximise its sales potential.
Levels of risk
A) Category A Clients
These are defined as government bodies
and companies appearing on the FTSE 100 share index. The maximum
credit which can be extended to such clients by the University of
Westminster will be £250,000. Any clients other than
these who wish to have credit extended to them must be
referred to the Director of Finance for approval. This limit
must not be exceeded under any circumstances unless agreed in
writing by the Director of Finance.
B) Category B Clients
These are defined as companies or partnerships
for which bookings are confirmed on company letterhead. The maximum
credit which can be extended to such clients is £50,000.
Bookings can be made for over this amount but a deposit must be
received and cleared through the University's bank account to
ensure the outstanding credit exposure (or debt) does not exceed
£50,000 at any point.
C) Category C Clients
These are defined as individuals who confirm
bookings by letter, email or fax. The maximum credit limit which
can be extended to such clients will be £10,000. Bookings can
be made for over this amount but a deposit must be received and
cleared through the University's bank account to ensure the
outstanding credit exposure (or debt) does not exceed £10,000
at any point.
D) Overseas Clients
The maximum credit limit which can be extended
to each client will be £10,000 (or the equivalent in the
currency of the country from where the booking originates).
Bookings can be made for over this amount but a deposit must be
received and cleared through the University's bank account to
ensure the outstanding credit exposure (or debt) does not exceed
£10,000 at any point.
E) General
Under no circumstances can the agreed limits
set out above be exceeded unless written approval has been given by
the Director of Finance or his designate. Companies who have been
referred to solicitors must not be extended any future credit
unless approved by the Director of Finance or his designate. Many
firms have standard credit application forms to be completed with
bank and trade references and this policy should also be considered
by the University of Westminster.
Clearly the
University cannot expose itself to a sizeable bad debt by extending
credit without due care to the risk and, hence, we must develop a
set of standard rules with a clear exception approval policy in
place.