At the University Board meeting on 19 April, the Internal Audit Office presented its audit of the University's compliance with its own scholarship-management rules. The Board supported the University Management's suggestion to take action based on the report's observations and recommendations.
At the request of the University Board, the Internal Audit Office has assessed the extent to which the University tends to comply with its own rules for the management of scholarships, and the efficiency of the University’s governance and control of its scholarship management. The auditors only looked into scholarships for postdoctoral fellows, of which there are two types at Umeå University: internally instituted scholarships, which are disbursed through the University’s payroll system, and external scholarships, which are not.
Need for guidance and well-coordinated information
The Internal Audit Office concluded that there is a need for guidance on how to include scholarship holders in their departments’ and offices’ work-environment management and equal opportunities efforts. There is also a need for guidance on which identity and background checks departments can and should conduct when welcoming a scholarship holder.
“One important observation in the report is that there is widespread uncertainty about postdoctoral scholarship-related tax matters. There seems to be a need for guidance and well-coordinated information on the matter. Today, the issue sort of falls through the cracks, as there is no particular person or entity responsible for coordinating and overseeing the matter at Umeå University. Another thing we observed is that it isn’t clear how to manage external scholarships, because as of December 2022, the University’s Rule on scholarships only covers internally instituted scholarships,” says Audit Director Susanne Hellqvist.
“The Internal Audit Office’s report highlights some issues we will need to work on. Even though scholarship holders and employees have different terms and conditions, it is important to me and the entire University Management to make sure Umeå University offers its scholarship holders decent terms. Everyone who spends time at our University should be included in our safety-promotion efforts to the extent possible. It is also important that terms and conditions, requirements and benefits are clearly explained to all who conduct research here, and that both host departments and scholarship holders have access to easily available, quality-assured, clear information,” says University Director Hans Wiklund.
The Internal Audit Office’s recommendations
Based on its observations, the Internal Audit Office has made the following recommendations to the University Management.
- Consider whether it might help for the Rule on scholarships to include guidelines on the management of external scholarships (insofar as the University is able to affect this and make demands on the matter).
- Look into ways to improve the support for the management of postdoctoral scholarships. To ensure these scholarships are managed in a uniform way, it should be clear who carries the overarching responsibility for them and who is responsible for disseminating well-coordinated information about how the University as a public authority must deal with issues such as the taxation of scholarships.
- Look into how information on the staff website about the management of scholarships could be updated to provide clearer guidance on how scholarship holders can be included in their departments’ and offices’ systematic work-environment and equal opportunities efforts.
- Examine whether it would be possible to offer guidance on which identity and background checks departments can and should conduct when welcoming a scholarship holder.
The University’s measures
Based on the Internal Audit Office’s recommendations, the University Management will be taking the following five measures.
- Looking into the consequences of having the Rule on scholarships refer to external scholarships, and, if necessary, revising the rule.
- Looking into and suggesting ways to optimise the University’s support for the management of scholarships, and clarifying the division of responsibilities for scholarships, to make sure scholarships are managed in a uniform way.
- Looking into and suggesting ways to make it easier to include scholarship holders in their departments’ and offices’ systematic work-environment and equal opportunities efforts.
- Considering how to update and improve the scholarship-management information on the staff website in terms of taxation and work environment and equal opportunities.
- Consulting scholarship holders as the University develops routines on identity and background checks when recruiting employees.
Find out more
For more information about the Internal Audit Office’s report, contact Susanne Hellqvist
For more information about the measures the University Management will be taking, contact Hans Wiklund
Read the University’s Rule on scholarships