Administrative Guidelines for Research Expenses

Administrative Guidelines for Research Expenses

Table of Contents 1 General Guidelines...3 2 Travel...4 2.1 Policy...4 2.2 Types of Travel Expenses...5 3 Payments to Individuals...6 3.1 Payment for Services...7 3.2 Honorariums and Subject Payments...7 4 Carleton University Payroll Expenses...7 4.1 Graduate Student Payments...7 4.2 Grant Funded Employees...8 4.3 PI Fees, Recurring and Lump Sum payments for Research Services...8 4.4 Casual Employees...8 4.5 Exceptions...9 5 Reimbursement for Purchases...9 6 Purchase Orders...10 7 Purchasing Card Items...10 8 Internal Chargebacks...10 9 Journal Vouchers...11 10 Meals & Entertainment...11 11 Bookstore Purchases...11 12 Science Stores...11 13 Photocopy Charges...12 14 Long Distance Charges...12 15 Authorizing Signatures and One-Up Signatories...12 16 Delegation of Authority...13 17 Missing Receipts...13 18 Contact Information...14 2

1 General Guidelines All expenses purchased with research funds, both internally restricted and external, must comply with the guidelines of the funding agency or institution. All supporting documentation must show that the expense complies with the general principles of research funding, including that the expense is in direct support of the research project named in the award that the expense represents the most effective use of funds that the funds were used in the most economical means that the expense occurs within the award period that the expense complies with all the terms and conditions of the award that the expense complies with all applicable University and/or Agency policies that the expense does not exceed the funds available for the project Internally Restricted Funding All expenses charged to internally restricted research funding must comply with University policies, and be in direct support of research activities. Examples of such funding include, but are not limited to Start Up Funds Achievement Awards Symposiums General Research Support Institution Grants funded through the TriCouncil General Research Funds Generally, internal funding follows TriCouncil guidelines. However, in the absence of any particular guideline, University policy is used as the ruling authority. External Funding/Sponsored Research Expenses charged to sponsored research must fall within the intended use and budget for the project. TriCouncil Funds The most common type of TriCouncil fund is a standard grant. Although specific budgets are not generally established for these grants, all expenses must still comply with TriCouncil guidelines. Non-standard grants must follow the budget outlined in the program, and expenses may be subject to certain conditions or exceptions as outlined in the program guide. Natural Sciences and Engineering Research Council http://nserc.ca/ Social Sciences and Humanities Research Council http://sshrc.ca/ 3

Canadian Institutes of Health Research http://www.cihr-irsc.gc.ca/ Canadian Foundation for Innovation Funds granted to a researcher by the CFI follow very strict guidelines. Each project is restricted to an itemized list that was approved at the time the project was submitted to the Foundation. Each Primary Investigator is responsible for ensuring that the expenses purchased on his/her CFI fall within the itemized list. Canadian Foundation for Innovation www.innovation.ca Additionally, the CFI grants Infrastructure Operating Funds to assist with the incremental costs of operating a CFI project. Guidelines for eligible expenses on the IOF can be found at http://www.innovation.ca/programs/index.cfm?websiteid=59. It is recommended that a PI contact their specific Research Fund Administrator prior to expensing an item to a CFI project to ensure it is eligible. Networks of Centres of Excellence and Ontario Centres of Excellence Both NCEs and OCEs are established with budget guidelines and generally follow the policies and procedures of the TriCouncil. However, each centre may have its own governing policies, and in the absence of any particular guideline, University policy is used as the ruling authority. Networks of Centres of Excellence Ontario Centres of Excellence http://www.nce.gc.ca/ http://www.oce-ontario.org Contracts Each contract agreement has its own set up guidelines based on the nature of the contract and funding agency. Particular attention should be paid to the agreement for expense restrictions, such as benefits or taxes, reporting frequency, and in-kind contributions. 2 Travel 2.1 Policy Reasons for travel on research funds fall into three general categories: Conferences/Collaboration, Field Trips, and Visiting Researcher Expenses. Travel expenses must comply with the funding agency s guidelines; however, in the absence of agency guidelines, the University s Travel Policy takes precedence. The Policy can be found on the Secretariat website at http://www.carleton.ca/secretariat/policies/travel_and_related_expenses.html. The purpose of the travel and how it relates to the research project must be clearly outlined on the travel expense report in a brief, but descriptive summary. 4

2.2 Types of Travel Expenses 2.2.1 Airfare Unless specified in the award agreement, all airfare expenses must be incurred at the economy rate. Should a different rate prove to be more economical, it is the responsibility of the Primary Investigator to obtain prior permission for the expense from the funding agency. Evidence of approval must be submitted with your travel claim, along with proof of purchase/cost and original boarding passes for each direction and connection outlined in the flight itinerary. Deviations from the itinerary must have written justification. 2.2.2 Accommodations Original receipts must be provided for all accommodation costs. Reservation documents are not acceptable. Internet bookings supported by proof of payment will be accepted if original hotel receipts are not available. The University will reimburse a traveler for private accommodations as per the Treasury Board of Canada s travel policies, found at http://www.tbssct.gc.ca/pubs_pol/hrpubs/tbm_113/menu-travel-voyage_e.asp. These rates are subject to change, and travelers are requested to consult the website for current rates. 2.2.3 Meals In the absence of itemized receipts, the University will reimburse a traveler the per diem meal rates for daily meal allowances as outlined on the Treasury Board of Canada s website. No provision for incidental expenses will be permitted (unless specified in the agreement), and the per diems claimed must be detailed for the duration of the travel period. Receipts for meals will only be accepted for reimbursement if itemized. Alcoholic beverages are not allowable expenses on Sponsored Research projects; however the University will allow the reasonable expense of such items on Internally Restricted Research Funds except on Institutional Grants funded by a TriCouncil General Research Fund. Group meals while traveling must conform to the University s Entertainment and Working Lunch Expense policy, which can be found at http://www.carleton.ca/secretariat/policies/entertainment_and_working_lunch_e xpenses.html. 5

2.2.4 Surface Transportation Reasonable expenses for the use of ground transportation are permissible. The University uses the Treasury Board s kilometric rates for allowances on the use of a private automobile providing the use of a private automobile can be shown as the most economic method of travel. When submitting a claim for mileage allowances, the traveler must include proof of the mileage calculation and justification for the use of a private automobile. Treasury Board rates for mileage allowances can be found at http://www.tbssct.gc.ca/pubs_pol/hrpubs/tbm_113/menu-travel-voyage_e.asp. 2.2.5 Conference Fees If the purpose of travel is to attend a conference or workshop, proof of the workshop is required. Documented evidence of the conference or workshop may include one of the following: Fee receipt indicating title and dates of conference/workshop Conference/workshop prospectus indicating dates Confirmation of Attendance from the conference/workshop, indicating attendee name, dates of conference/workshop, and conference/workshop title 2.2.6 Field Experts Reasonable payments to field experts in remote locations may be permitted. Receipts indicating the recipient of the funds, purpose of the payment, Social Insurance Number of the recipient (if possible), and the recipient s signature are required for reimbursement. Regular use of this payment method may be investigated by Research Accounting to ensure adherence with Canadian tax legislation. 2.2.7 General Expenses General expenses incurred while traveling will be reimbursed if they are justified research expenses directly related to the project to which the expense is being charged. Original receipts must accompany the travel expense report. Incidental per diem rates will not be reimbursed. Cancellation insurance is an eligible expenses and is recommended by the University. 3 Payments to Individuals 6

3.1 Payment for Services Any payment to an individual for services must comply with the University s Payments to Individuals and Business Entities policy, found at http://www.carleton.ca/secretariat/policies/payment_to_individuals_and_busines s_entities.html. To ensure that the University has met its obligation under the Canada Income Tax Act, approval for such payments must be sought prior to the rendering of services. Forms and advice can be obtained from the Manager, Accounting Services. Payment must be made using a University cheque requisition, and must include the SIN number of the individual and the reason for the expense as it relates to the research project. 3.2 Honorariums and Subject Payments Reasonable payments to individuals for honoraria and/or subject payments are allowable expenses providing the expense relates to the research project. Payments must be made using a University cheque requisition, and provide the Social Insurance Number of the recipient for tax purposes. Information on the taxable nature of such payments can be found at http://www.cra-arc.gc.ca/tax/individuals/topics/incometax/return/completing/reporting-income/lines101-170/101/menu-e.html. 4 Carleton University Payroll Expenses 4.1 Graduate Student Payments Payment requests to Graduate Students as Research Assistants or for scholarships must be submitted on a Graduate Student Payment Form to the Faculty of Graduate Studies and include the type of income being paid. Stipends Type A Casual Work Type B Such payments will be subject to review to ensure students does not exceed allowable funding limits as prescribed by certain agencies. Payment forms must be approved by the Primary Investigator or his/her assigned delegate, and the Principal Investigator is required to ensure that the expense is eligible and that there are funds available for the payment. 7

4.2 Grant Funded Employees Departmental Administrators and/or the Principal Investigator must keep copies of the grant-funded appointment letters for all grant funded employees and also attach one copy to the Payroll profile. Principal Investigators are responsible for knowing the eligible benefit expenses for his/her research project and provide alternative funding for such benefits should they be deemed ineligible by the funding agency. Payment forms must be approved by the Primary Investigator or his/her assigned delegate, and the Principal Investigator is required to ensure that the expense is eligible and that there are funds available for the payment. Forms must be submitted to Research Accounting no less than five business days prior to a payroll deadline to ensure timely payment to the individual. Mandatory employee benefits are an additional cost for all employees. Such costs include CPP, EI, WSIB, EHT and vacation pay for casual employees. 4.3 PI Fees, Recurring and Lump Sum payments for Research Services Payroll profiles for Recurring and Lump Sum payments must be signed by the Primary Investigator and his/her assigned delegate and the Principal Investigator is required to ensure that the expense is eligible and that there are funds available for the payment. Forms must be submitted to Research Accounting no less than five business days prior to a payroll deadline to ensure timely payment to the individual. Payroll profiles for Principal Investigator Fees must be signed by a one-up authority over the principal investigator of the project. Mandatory employee benefits are an additional cost for any employee and will either be added to the requested salary expense, or the expense will be reduced to include those costs. Such costs include CPP, EI, WSIB, EHT and vacation pay for casual employees. 4.4 Casual Employees Timesheets for casual employees must be approved by the Primary Investigator or his/her assigned delegate. The Principal Investigator is required to ensure that the expense is eligible and that there are funds available for the payment. Forms 8

must be submitted to Research Accounting no less than five business days prior to a payroll deadline to ensure timely payment to the individual. Mandatory employee benefits are an additional cost for any employee and will either be added to the requested salary expense, or the expense will be reduced to include those costs. Such costs include CPP, EI, WSIB, EHT and vacation pay for casual employees. 4.5 Exceptions Certain agencies may require supplementary information for salary costs in addition to the University prescribed payment forms. It is the responsibility of the researcher to ensure that adequate documentation is retained for the justification of salary expenses. It is recommended that the Primary Investigator keep timesheets for all personnel. Canadian Foundation for Innovation All hours of services performed on a CFI project by part-time individuals must be adequately documented. Supporting documentation includes timesheets indicating the number of hours worked and nature of work performed. The relationship of the work to the research project must be clearly defined. The Principal Investigator will be required to submit a record of all timesheets to Research Accounting upon request. Full-time individuals employed on a CFI project are required to fill out a contract outlining the roles and responsibilities of the individual. The Principal Investigator is urged to contact his/her Fund Administrator prior to hiring an individual on a CFI project. 5 Reimbursement for Purchases Researchers that do not hold a purchasing card may initiate low value purchases under $5,000 and be reimbursed for reasonable and eligible research expenses by filling out a cheque requisition. High value purchases greater than $5,000 fall under the authority of Purchasing Services and researchers must consult with Purchasing for such expenses. Any expenses submitted for reimbursement on a cheque requisition must include all original receipts and a description as to how the expense is research-related and/or required for the research project. 9

6 Purchase Orders For researchers that hold purchasing cards but require an item with a cost in excess of the $1,000 transaction limit on research cards, purchase order requisitions may be submitted to the Purchasing Department. Purchases over $5,000 must conform to the Purchasing policy found at http://www.carleton.ca/secretariat/policies/purchasing.html. All purchase orders on research grants must be approved by Research Accounting before they can be finalized, and it is the principal investigators responsibility to ensure that the item is eligible and that there is enough funds to cover the cost of the item. Contact Purchasing for additional information or assistance. 7 Purchasing Card Items Researchers may hold a University Purchasing Card for the purchase of small items and equipment not bound by the University Purchasing Policy. The card is limited to a $1000 limit per transaction. PCard reconciliations must be submitted to Accounts Payable on a monthly basis, and must include the following elements when the item is being charged to a research grant or contract: Signature of the Primary Investigator or authorized delegate, or authorized request from the Primary Investigator when the card used is not by the grantee Original Receipts showing proof of payment Justification for the expense on the research grant or contract 8 Internal Chargebacks An Internal Chargeback is used when one department sells goods or services to another department or research project. ICB s used for expenses on research funds must include justification of the expense being charge, including source documentation for the cost of physical goods, the charging department s service rates, and how the expense relates to the research project. ICB s are not to be used as a substitute for a journal voucher when transactions are being corrected or moved to the appropriate fund. 10

9 Journal Vouchers Requests to transfer existing expenses between funds must be made to the Research Fund Administrator responsible for the fund being charged. Requests must indicate the expense being transferred (by document number), must be eligible on the project it is being transferred to, and be accompanied by an explanation of the relationship of the expense to the project. Such requests can only be made by the Primary Investigator, fund owner or authorized delegate. 10 Meals & Entertainment All expenses for meals and entertainment related expenses must conform to the University s Entertainment and Working Lunches Policy found at http://www.carleton.ca/secretariat/policies/entertainment_and_working_lunch_e xpenses.html. The expense claim must include: The names of the individuals attending the meal, including affiliation to the project and institution The purpose of the meal An explanation of how the purpose of the meal relates to the research project involved Approval by the supervising department head Exception: Working lunch expenses for the purpose of regular interactions with colleagues from the Institution or personnel meetings are ineligible on TriCouncil grants. 11 Bookstore Purchases Receipts sent to the Business Office from the Bookstore for purchases on research grants must bear the signature of the Primary Investigator, fund owner, or authorized delegate. Receipt line items that are generic in nature (i.e. Software) must be accompanied by an elaboration on the purchase and how it directly relates to the research project it is being charged to. The receipt must also show the correct Fund, Orgn, and Account number. 12 Science Stores Purchases at the Science Stores must be made by the Primary Investigator, Fund Owner, or Authorized Delegate. If the Primary Investigator wishes to delegate authority to students for the sole purpose of purchasing goods at the Stores, he/she must fill out a Stores authorization form. This form will be used by Stores to confirm authorization upon each purchase. 11

Receipts from the Stores must bear the signature of one of the individuals named above. 13 Photocopy Charges Copy cards are issued from Graphics Services upon receipt of an authorization form indicating the FOAPAL and bearing the signature of the fund owner. Copies of authorization forms must be forwarded to Research Accounting and kept by the fund owner for the life of the card. It is recommended that a card be requested for each project/grant to ensure that the correct expenses are charged to the project. Expenses from metered photocopiers will only be transferred upon receipt of a journal voucher request from the fund owner. The fund owner is responsible for ensuring that the expenses being transferred are directly related to the project being charged and must include an attestation in the journal request. 14 Long Distance Charges Requests to have specific extensions charged to a grant/project must be sent to the Voice Services Division, with a copy of the request kept by the fund owner and forwarded to Research Accounting. It is the responsibility of the Fund Owner to ensure that all long distance expenses are for the purposes of the grant/project, and do not include any personal or instructional activities. It is recommended that the fund owner keep a log of all calls made indicating the purpose of the call. 15 Authorizing Signatures and One-Up Signatories All expenses must be approved by the Fund Owner (Delegating Official or Primary Investigator) or his/her Authorized Delegate. In the case where payment is being made to the Fund Owner out of his/her own project/grant, or the payment is for Travel or Entertainment purposes, both the Fund Owner and a one-up signature is required (Director, Chair or Dean). Type of Expense Reimbursement ICB Meals/Entertainment Travel Visiting Researcher Expenses Approval Required Fund Owner (PI) & One-Up (for fund owner) Fund Owner (PI) or Delegate Fund Owner (PI) & One-Up for Payee Fund Owner (PI) & One-Up for Payee Fund Owner & One-Up 12

Payroll Profile Grad Payment Form Bookstore Science Stores Journals Purchasing Card Fund Owner (PI) or Delegate & One-Up for Payee Fund Owner (PI) or Delegate Fund Owner (PI) or Delegate Fund Owner (PI, Delegate, or Authorized Personnel Fund Owner (PI) or Delegate Fund Owner (PI or Delegate) 16 Delegation of Authority Each new grant/contract is designated one signing authority upon creation that is thereafter referred to as the Primary Investigator or Fund Owner. This person may delegate his/her authority to any employee of the University by forwarding a Designation of Signing Authority form to Research Accounting, dually signed by the Primary Investigator and the Delegate and indicating the duration of the delegation. Copies of the form must be retained by both Research Accounting and the Primary Investigator/Fund Owner. 17 Missing Receipts If at any time original receipts or boarding passes have been misplaced or lost, the Primary Investigator and traveler may fill out a Statement of Claim and submit it with the expense report or requisition indicating the nature of the expense, how it relates to the research project, and how the receipts were misplaced. Acceptance of the statement is at the discretion of Research Accounting. Excessive use of this method will not be tolerated. 13

18 Contact Information Research Accounting 613.520.3631 For reporting, invoicing, transfers, and consultation on your research grant or contract, you can contact the Fund Administrator assigned to your project. For assistance in determining the specific contact for your fund, please utilize the Field Look Up Feature in FAST by clicking on the arrow next to the Fund field on the main menu. Carleton University Research Office 613.520.2516 Human Resources 613.520.3634 Purchasing 613.520.3622 Graphic Services 613.520.3625 Voice Services Division 613.520.8888 Accounts Payable 613.520.3627 14