AW-12 — Revenue and Fee Handling: CPD Fees, Sponsorship Income, Invoicing Requests

1. Purpose and scope

Purpose. To ensure that every fee, sponsorship and commissioned-service income due to IoL is set under an approved schedule, invoiced through MBRU finance on a complete request, confirmed as received, reconciled against what was expected for the course or event, and classified at the point of invoicing so that the institution can report it correctly. IoL does not receive money directly; its control is over the request and the reconciliation, and if those are weak the income is either lost or misreported.

Scope statement. This procedure manages IoL income from the approval of a fee or sponsorship to the reconciliation of expected against received income per course, event or agreement, with MBRU's finance system as the system of record.

Applies to. CPD, CME and short-course participant fees; sponsor and industry-client billing for commissioned training and consultancy delivered by IoL; sponsorship income for events and programmes; invoicing requests for learner sponsors where AW-18 raises them through this procedure [IoL to confirm].

Does not apply to. Accredited programme tuition fees, which follow MBRU's institutional fee process and reach IoL only through AW-18. Research grant income, which follows the research office's procedure. Cash or card handling, which IoL does not perform. Income recognition, debt recovery and refund execution, which are MBRU finance's.

2. Trigger, boundary and interfaces

3. Roles and accountability

Process owner. IoL Operations Manager or equivalent [IoL to confirm], with the IoL finance administrator as operator [IoL to confirm].

[CONTROL] Segregation. The lead who runs a course does not approve its fee schedule, its waivers or its refunds. The person who raises an invoicing request does not confirm receipt of the money against it; receipt confirmation is against MBRU finance's record, not the requester's. No one in IoL receives, holds or refunds money.

4. Procedure

1. Propose and approve the fee schedule. For each course, event or service the lead proposes the fee, its basis (cost recovery, market rate, sponsor-funded), concessions, group rates, and the cancellation and refund terms, aligned to MBRU policy [IoL to confirm]. The approver at the AW-05 level approves the schedule before registration opens. [CONTROL] No fee is published, quoted or invoiced that is not on an approved schedule; ad hoc pricing is a breach reported through AW-24.

2. Publish the terms. Fees, what they include, and the cancellation and refund terms appear in the registration information handed to WF-21 and AW-22, so that a participant or sponsor agrees to them before any invoice is raised.

3. Raise the invoicing request. On registration, agreement signature or milestone, the finance administrator raises the request in MBRU's finance system with: payer legal name and billing contact, amount and currency, fee schedule reference, course or event code, agreement reference where one exists, and due date. [CONTROL] A request to an organisation is raised only against a signed agreement, an accepted quotation or a completed registration; an email intention is not a basis.

4. Classify at source for KPI 3.4. On the same request the finance administrator records the client organisation's legal name, its partner type from the WF-24 approved list, and the contribution category (industry course or training revenue, consultancy, sponsorship, scholarship). For a scholarship, record the sponsor type (government entity or non-government) and, for a government entity, the reference to the employment-intent evidence in the sponsorship agreement, or "none". [CONTROL] Partner type is taken from the WF-24 register where the organisation is already registered; a new organisation is classified with the partnerships office before the request is released, not guessed. A blank partner type is an incomplete request.

5. Issue sponsorship letters and sponsor billing. Where a sponsor pays for a participant, the sponsor letter (AW-18 for learners on accredited programmes; AW-12 for CPD participants) states who is paying, for what, and the amount, and the invoice is raised to the sponsor, not the participant. The participant is told in writing that the sponsor is billed and what happens if the sponsor does not pay.

6. Agree income recognition timing with finance. For courses spanning a year end, multi-milestone consultancy and multi-year sponsorship, the finance administrator confirms with MBRU finance the period in which income is recognised, so that the AW-02 budget and the WF-24 fiscal-year classification use the same date. IoL does not decide recognition; it supplies the delivery dates finance needs.

7. Confirm receipt. The finance administrator checks MBRU finance's receipting record against each open request at least fortnightly and records receipt date and amount. Decision point. Received in full: close. Short-paid or unpaid past due date: step 8.

8. Hand debt to finance and manage access. Unpaid invoices past due date are referred to MBRU finance for follow-up under its procedure; IoL does not chase in parallel. IoL decides, per the published terms, whether an unpaid participant attends, receives a certificate (WF-21) or has a hold applied (AW-18). [CONTROL] Certificates are not issued against unpaid fees unless the process owner approves a documented exception.

9. Process refunds, cancellations and waivers. Requests are assessed against the published terms. Refunds and waivers are approved at the AW-05 level by someone other than the course lead and executed by MBRU finance to the original payer. Course cancellation by IoL triggers full refund and a participant notice from WF-21. [CONTROL] No refund to a party other than the original payer.

10. Reconcile per course, event or agreement. Within 20 working days of the course end, event end or final milestone, the finance administrator reconciles expected income (registrations times fee, plus sponsorship and agreement values) against received, listing waivers, refunds, debts and any difference. The budget holder signs the reconciliation and the actuals go to AW-02. The KPI 3.4 lines go to WF-24 as a classified extract. [CONTROL] An unexplained difference is investigated before sign-off, not carried forward.

Exception routes. Sponsor withdraws after the participant has started: participant informed, the published terms applied, and the debt referred to finance. Fee dispute: the published terms decide; the process owner may authorise a goodwill adjustment within delegation, logged.

5. Service standards

6. Records, retention and controls

Key controls. (1) No invoice without an approved schedule and a documented basis. (2) Requester and receipt confirmer separated. (3) Partner type and sponsor type recorded at invoicing, never at reporting. (4) No refund to a party other than the original payer. (5) Refunds and waivers approved by someone other than the course lead. (6) Every course or event reconciled and signed. (7) No money received or held in IoL.

OBEF touchpoint capture rule. Client legal name, partner type, contribution category, sponsor type and the employment-intent evidence reference are recorded on the invoicing request by the finance administrator, validated against the WF-24 register, and passed to WF-24 in the reconciliation extract. They are not reconstructed at OBEF submission. Appendix B of the OBEF guide allows the Ministry to demand the underlying agreements and invoices for KPI 3.4.

7. Performance measures

8. Change control