How does all this Tri-Agency stuff affect my job?
Research Personnel & Administrative Support
Fall 2014
John Cornwell, Financial Compliance Officer, Financial Reporting
(Financial Services)
Purpose of presentation and slides
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An informational presentation to:
o inform support staff, research personnel, research
administrators of Tri-Agency supported research at the
University of Saskatchewan
o Discuss Tri-Agency requirements for different business
processes
o Question and answer session
Agenda
• Introduce the Tri-Agencies
o
Why are they important
• Present what has changed,
compliance issues and initiatives
to address these issues
• Describe how research is
administered at the university
• How can Tri-Agency funds be
spent?
 What is with the rubber boots?
What is the Tri-Agency?
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The Tri-Agencies are a major source of research funding
for post-secondary institutions in Canada
Promote and fund research and research training to
eligible institutions in Canada
Made up of three federal government agencies:
o CIHR http://www.cihr-irsc.gc.ca/e/193.html,
o NSERC http://www.nserc-crsng.gc.ca/Index_eng.asp,
o SSHRC http://www.sshrc-crsh.gc.ca/home-accueileng.aspx
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CIHR is Canada’s federal funding agency for health
research
Mandate: “excel … in the creation of new knowledge
and its translation into improved health for Canadians,
more effective health services and products and a
strengthened Canadian health care system
Designed to respond to the evolving needs for health
research
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Invests in people, discovery and innovation to increase
Canada’s scientific and technological capabilities for the
benefit of all Canadians
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SSHRC provides support for postsecondary-based
research and training in the humanities and social
sciences to enhance society’s understanding of modern
day social, economic, environmental, cultural and
wellness issues.
The innovative research that SSHRC strategically
supports results in world-leading initiatives for the
betterment of Canadian society.
Why is the Tri-Agency important?
Why is the Tri-Agency important?
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Major source of research funding mostly in the form of
individual grants to faculty
Must comply to Tri-Agency regulations
The Tri-Agency conduct monitoring visits every 5 years
to evaluate administrative systems and procedures
Tri-Agency success is a key metric for the university,
U15 and a strategic objective outlined in IP3
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Allocation of Canada Research Chairs
Driver for Federal Indirect Costs Program payment
Risks of non-compliance
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Reputational Risk
•
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Compliance Risk
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Damage to the university’s reputation through
negative national press coverage
Cease payments made from any university funds and
declare the university ineligible
Financial Risk
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Significant financial loss due to the termination of
funding and the possibility to repay.
Adverse effects on the allocations for Federal Indirect
Costs Program and Canada Research Chair Program
Risks of non-compliance
Strategic risk – Implications to IP3
 Promise and Potential – knowledge creation, innovation
and impact
o Objective of meeting international standards
o Tri-Agency success requires compliance
o College/department coordination and oversight is key
o Research engagement is essential if not critical
 Culture and Community
o Importance of stewardship (transparency,
accountability, effective management)
Tri-Agency Monitoring Visits
Monitoring Visit Issues - 2012
1.
Researchers are not authorizing every transaction.
This can be delegated in writing.
The signature certifies that:
o All expenditures are for the purpose for which the
grant was awarded
o The charges have not been claimed from other
sources
Monitoring Visit Issues - 2012
2.
The university must review and approve all
expenditures charged to a research project.
 The authorization of an expenses and the approval of
an expenses must be performed independently from
one another.
 The approval must occur before payment is made.
The approval certifies that expenditures are:
 Eligible against the specific research grant
 In compliance with the Tri-Agencies’ use of grant funds
requirements
Monitoring Visit Issues - 2012
3.
All expenditures must be supported by the required
documents including the appropriate justification
Written Justification Requirment
 Cited numerous times for “written justification not
provided on how the expenditure directly relates to the
research grant”
The Rubber Boots
• Clothing is not an eligible
expense
• Rubber boots are needed to
collect samples, thus is a direct
cost of research
• Justification statement is
required as to why the boots are
a direct cost of research
Supporting documentation issues:
Most common deficiencies include:
 Conference related travel
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General office supplies
•
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Prospectus/program not part of the claim
No justification why these are a direct cost of research
Computer / electronic communication devices
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Missing justification – most common purpose give “for
research” which is not sufficient
GOAL: to have minimal impact
on faculty and those who
carry out research
What has changed?
Business processes have an additional step – an approval
process at the college level (by org)
Examples of what has changed?
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Implementation of the Tri-Agency Institutional
Approver function and network
Business processes enhancements
Standardized paper-based forms and processes
System-based changes
What else has changed?
College / department / unit implications
 Additional time and effort is required to
administer research projects
Central unit implications
 Further enhancements to systems
 Additional training and information sessions
• Increase awareness of Tri-Agency guidelines
Research Administration
Researcher
Research Management
 Establishes research projects
 Prepares technical reports
 Advises Research Services when the activity associated
with a research project is complete
Researcher
Financial Management
 Authorize all expenditures against grants
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Prepare, submit and approve source documents for all
transactions
Ensure all funds are maintained in a positive balance
Ensure all expenditures comply with:
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University policies and guidelines
• Terms and conditions of the Tri-Agency
• The project budget
Researcher
Financial Management (continued)
 Ensures cut-off dates for expenditures are met
 Ensure all financial transactions and expenditures have
been properly recorded prior to closing a project
 Annual sign off on the Form 300
Department Head / Dean
Financial Management
 Authorize an individual to be the financial manager of a
research grant in UniFi
 Responsible for the financial obligations of each
research grant in their department and college
 Approve claims for reimbursement to the Principal
Investigator (conflict of interest control)
Financial Reporting
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Creates funds to manage research activities
Notifies grant holder of the fund number once it has
been opened
Close funds upon direction from Research Services
Prepare and submit all financial reports Form 300
Monitoring for compliance with the terms of the
agency guidelines
Research Services
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Ensure the necessary internal reviews and approvals
are obtained for pre-award
Ensure all grant awards have the proper institutional
authorizations
Authorize the opening of a research fund
Ensure compliance with university policies, and TriAgency terms and conditions
Authorize the closing of a research fund
Administrative Support
Why is this important?
Administrative support will:
 Gain an understanding of Tri-Agency
 Know where to go for assistance
o Units on campus
o Websites
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Assist researchers in preparation of expenditures that
require payment
Assist department head/dean in complying with TriAgency requirements
How to spend Tri-Agency funds
How can grant funds be spent?
“Grant funds must contribute towards the direct costs
of the research for which the funds were awarded. The
institution has the right and responsibility to withhold
payment of expenses submitted for reimbursement by
the grantee that contravene Agency requirements or
institutional policy.”
 Financial Administrative Guide
http://www.nserc-crsng.gc.ca/professorsprofesseurs/financialadminguideguideadminfinancier/index_eng.asp
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General Principles
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Expenses must be for direct costs of research
Expenses must be essential for the research
Equipment purchased belongs to the U of S
If there is no Tri-Agency guidance, university policy and
procedures apply
University conflict of interest is followed
The university can withhold a payment
How can grant funds be spent?
Eligible vs. Non-eligible
 Compensation related (salary/stipend/)
 Sabbatical/leave
 Travel
 Equipment and Supplies
 Computer and electronic communication devices
 Dissemination of Research Results
 Service and Miscellaneous
 Hospitality
Additional help/resources
Tri-Agency Administration web page
http://www.usask.ca/fsd/colleges_depts_research/research_administration/tri_
agency_administration.php
Monitoring financial activity for research funds?
 Contact UniFi support unifisupport@usask.ca (8783)
Purchasing large dollar items?
 Purchasing Services
http://www.usask.ca/fsd/departments_contacts/departments/purchasing_servi
ces.php
Who do I contact?
Any issue related to Tri-Agency compliance contact:
 the Institutional Approver in your college, or
 John Cornwell, Financial Compliance Officer, Email:
john.cornwell@usask.ca, Phone: 4625
To arrange for an information session for researchers, research
personnel and administrative support contact John.
Remember the rubber boots!