Tri-Agency Research Grants Administration Handbook

Transcription

1 October 1, 2016 Tri-Agency Research Grants Administration Handbook A Quick Reference Guide for Expense Eligibility and Documentation Requirements T:\finance\Research\Tri Agency TAFAG updates\oct 2016 update\uofr Tri-Agency Research Grants Admin Handbook - 1-Oct-16.docx

2 Contents Administration of Tri-Agency Grants... 1 Introduction... 1 Contact... 1 UofR Policies... 2 Additional Resources... 2 Tri-Agency Fund Numbers... 2 Roles and Responsibilities... 3 Use of Grant Funds - General Principles... 3 Compensation... 4 Travel and Subsistence Expenses... 5 Sabbatical and Leave Periods... 6 Equipment and Supplies Expenses... 7 Computers and Electronic Communications... 8 Hospitality Expenses... 9 Services and Miscellaneous Expenses Dissemination of Research Results T:\finance\Research\Tri Agency TAFAG updates\oct 2016 update\uofr Tri-Agency Research Grants Admin Handbook - 1-Oct-16.docx

3 Administration of Tri-Agency Grants Introduction This guide to the expense eligibility rules of the federal research funding agencies (NSERC, SSHRC and CIHR, collectively known as the Tri-Agency) has been prepared for the benefit of Researchers, Financial Services staff, Administrative Assistants, and anyone who has a role to play in the administration and spending of federal research funds. The information contained in this guide is accurate as of October 1, 2016, and is summarized from the detailed Tri-Agency Financial Administration Guide found at: GuideAdminFinancier/index_eng.asp Researchers and Administrators are encouraged to visit the Tri-Agency website to view complete eligibility rules. Contact If at all in doubt about the eligibility of a research expense or the required supporting documentation, please contact: Murray Daku, CPA, CA Financial Analyst, Research & Special Projects murray.daku@uregina.ca Extension 4027 President's Office Faculty of Arts Faculty of Engineering and Applied Sciences Faculty of Social Work U of R Press Institute for Energy, Environment and Sustainable Communities Saskatchewan Justice Institute Prairie Adaptation Research Collaborative Office of Research Services Humanities Research Institute Centre for Aging and Health UR International Centre for Continuing Education Institut Francais Faculty of Nursing Campion College Luther College First Nations University of Canada Bob Gilongos, CPA, CMA Financial Analyst, Research & Special Projects bob.gilongos@uregina.ca Extension 2129 Financial Services Office of Resource Planning Human Resources Faculty of Business Admin Faculty of Education Faculty of Fine Arts Faculty of Graduate Studies and Research Johnson-Shoyama Graduate School of Public Policy Indigenous Peoples Health Research Centre Saskatchewan Population Health and Evaluation Research Unit RESOLVE Saskatchewan Faculty of Science Faculty of Kinesiology and Health Studies Dr. John Archer Library Student Affairs Facilities Management External Relations 1

4 UofR Policies UofR policies and Tri-Agency guidelines apply to all research accounts. The more restrictive of the UofR and the Tri-Agency policy must be followed. The UofR policies and procedures manual is available on-line: The following policies are of particular note: Limits on Spending from Research Funds Travel Allowable Expenses BMO Mastercard Corporate Travel Care Reimbursement Claims including Foreign Exchange Purchasing Card Program Policy Tendering (Competitive Bidding Process) Additional Resources Resources to assist with the administration of research grants can be found on our webpage: Tri-Agency Fund Numbers All funds contained within the following sequences are Tri-Agency grant funds and are required to comply with Tri-Agency regulations NSERC SSHRC CIHR

5 Roles and Responsibilities Tri-Agency grants are awarded to eligible researchers and are administered through the University s administration systems. Researchers must operate in compliance with the relevant Agency guidelines and all University policies. The researcher authorizes expenditures in accordance with Agency policies. No one may initiate or authorize expenditures from a grant account without the researcher's delegated authority. The University establishes appropriate systems and controls to ensure that Agency policies are followed. Administrative, personnel and accounting procedures must conform to the standards, practices and policies of the University. For more details please see the Memorandum of Understanding on the Roles and Responsibilities in the Management of Federal Grants and Awards: GuideAdminFinancier/Responsibilities-Responsabilites_eng.asp Use of Grant Funds - General Principles The expense must be for direct costs of the research for which the funds were awarded. The researcher must show effective and economical use of grant funds. Equipment purchased belongs to the Institution. If there is no written Agency policy covering a specific purchase, the Institution s policy applies. Agencies defer to Institutions conflict of interest policies to ensure accountable & responsible use of grant funds. Institutions can withhold payment of expenses approved by grant holders that contravene Agencies requirements or Institutions policies. 3

6 Compensation Salaries, stipends and benefits for research personnel. o Term limits and annual maximums may apply and vary by agency Each agency s rules are slightly different Consulting fees Fees paid to research subjects Subcontract costs Clerical salaries directly related to dissemination Must follow CRA rules Grant holders or persons eligible to apply for funding from Agencies Administrative charges and fees Discretionary severance and separation packages Hiring Letter containing the following information: Name of the person Position or category of employment Salary or stipend Duration of compensation Details of supplementary benefits Authorization of grant holder or delegate 4

7 Travel and Subsistence Expenses Transportation (at the lowest rate available) Meals & accommodation Travel health insurance (if not provided by employer or other sources) UofR EMP Child care expenses as specified by the Agencies (For traveling nursing mothers or single parents) Relocation costs for research personnel & immediate family Entry visa fees Safety-related expenses for field work travel. Collaborator s eligible expenses Commuting (home to/from work and between two workplaces) Passport & immigration fees Thesis defense or thesis examination related travel Reimbursement of airfare acquired with frequent flyer points. Trip Cancellation Insurance (Disallowed by UofR for employees as coverage is already provided see UofR Policy EMP ) Purpose of trip, including a description of how the trip is related to the Grant Holder's research Dates & destinations Prospectus or program for conference related travel Details of daily expenses Details of vehicle usage Original receipts (detailed receipts, not credit card slips) Original air travel ticket & boarding passes (if available) or any other evidence that supports travel expenses claimed (ie written attestation from grant holder) Separate claim for each claimant for each trip Traveler s affiliation to the research project Signature of claimant and grant holder or delegate Signature of department head or dean for grant holder s travel claim 5

8 Sabbatical and Leave Periods Direct costs for research work Travel to conferences Vehicle required for field work Equipment & materials transportation (to and from sabbatical location) Transport of research personnel for supervisory or academic purposes Travel to home institution for supervisory purposes Living expenses (subsistence and accommodation costs) One round trip ticket between home institution and sabbatical location. (NSERC/CIHR grants only) Original invoices, contracts, receipts Travel claim and supporting documents for travel Authorization of grant holder or delegate Signature of Department Head or Dean for grant holder s travel claims 6

9 Equipment and Supplies Expenses Research equipment and supplies (including lab notebooks and paper used in research) Travel to manufacturer (for major equipment purchase) Shipping Brokerage & customs charges Extended warranty for equipment Staff training on use of equipment or specialized facility Maintenance and operating costs for equipment/vehicles used for research Insurance for equipment & research vehicles Space or facilities rental Construction/renovation of facilities Office furnishings, filing cabinets and hanging files Office accessories for laboratory employees, researchers and students (paper clips, pens, file folders, writing pads, ring binders, day planners, wastebaskets) Additional clarifying information on the eligibility of stationary and office supplies is available at the following website: GuideAdminFinancier/FundsUse-UtilisationSubventions_eng.asp Original invoices, contracts, receipts Justification for supplies expenses in terms of their need for the funded research project Authorization of grant holder or delegate 7

10 Computers and Electronic Communications Computers, hardware and specialized software for research not provided by the institution Internet service for research at Institution (if not normally provided by the Institution) Cellular phone & Personal Digital Assistants (PDAs) with adequate justification for: o research data collection use o personnel safety Monthly connection or rental costs of telephones Connection or installation of communication lines Home internet costs Voice mail Library acquisitions, computer and other information services provided to all members of the Institution Original invoices, contracts, receipts Written justification for PDA acquisitions/use Authorization of grant holder or delegate 8

11 Hospitality Expenses Context Networking A formal courtesy between the grant holder and guest researchers Research related activities Assemblies that facilitate and contribute to the achievement of the research objectives such as meeting with partners and stakeholders Non-alcoholic beverages Meals Alcoholic beverages Entertainment or gifts Meetings with staff and noncollaborating colleagues Costs for family, spouse or significant other Purpose of the event Date(s) of the event Number of participants (Tri-Agency requirement) Names of participants (University of Regina requirement) Original detailed receipts (itemized receipts, not credit card slips to confirm absence of alcohol in purchases) Authorization of grant holder or delegate 9

12 Services and Miscellaneous Expenses Recruiting costs for research personnel Safe disposal of waste Books, periodicals, specialized office supplies - not provided by the Institution Training/development in novel techniques necessary for the research Professional association or scientific society memberships necessary for the research Monthly parking fee for a vehicle specifically required for field work, when used for that purpose Education related costs such as thesis preparation, tuition fees Cost for preparation of teaching materials Regulatory compliance costs including ethical review, biohazards, environmental assessments Professional training or development Staff recognition and awards Monthly parking unless specifically required for field work Regular clothing Patenting Basic services & supplies for research labs (ie heat, distilled water etc) Costs to move a lab Insurance costs for buildings or equipment Sales tax to which an exemption or rebate applies Original invoices, contracts, receipts For internal acquisitions/services costs: o documentation describing the acquisition/service o if a shared acquisition/service, the method of calculating the allocation of the costs Authorization of grant holder or delegate. 10

13 Dissemination of Research Results Development & maintenance of Web-based information Dissemination of findings via traditional & contemporary means Page charges for published articles including open access costs Manuscript preparation including paper and ink cartridges for printing of different manuscript versions Translation Workshops or seminars directly related to the research Research-related paper documents, posters and pamphlets distributed to conference, workshop and focus group participants Original invoices, contracts, receipts Authorization of grant holder or delegate 11