Tri-Agency Research Administration for Researchers,
Research Personnel & Administrative Support
March 2014
John Cornwell, Financial Compliance Officer, Financial Reporting
(Financial Services Division)
David Harris, Sr. Advisor, Quality Assurance & Data Management
(Research Services)
Purpose of presentation and slides

An informational presentation to:
o inform support staff, research personnel, research
administrators and researchers of Tri-Agency
supported research at the University of Saskatchewan
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

Invests in people, discovery and innovation to increase
Canada’s scientific and technological capabilities for the
benefit of all Canadians


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.
Is the university
eligible to
receive
Tri-Agency
funding?
Institutional eligibility

The university signs an Agreement on the
Administration of Agency Grants and Awards by
Research Institutions. This Agreement sets out the
basic requirements for obtaining and maintaining
institutional eligibility to administer research funds.

http://www.science.gc.ca/default.asp?lang=En&n=56B87BE5-1

Note: Institutional eligibility requirements can be found at
http://www.science.gc.ca/default.asp?lang=En&n=3D5FA603-1
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
To ensure compliance, the university develops and
implements effective policies, administrative systems,
procedures and controls
The Tri-Agency conduct monitoring visits every 5 years
Tri-Agency success is a key metric for the university and
a strategic objective outlined in IP3
•
•
Allocation of Canada Research Chairs
Driver for Federal Indirect Costs Program payment
Risks of non-compliance

Reputational Risk
•

Compliance Risk
•

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
•
•
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 Visits – Do we comply?

Agreement states Tri-Agencies will conduct monitoring
visits.
•

Verifies compliance (note: no materiality)
2012 Final Report
•
“that the university’s management control framework
for the administration of grant and award funds from the
agencies was not satisfactory.”
Monitoring Visit Issues - 2012
1.
2.
3.
4.
Researchers are not authorizing every transaction.
This can be delegated in writing.
The university must review and approve all
expenditures charged to a research project.
All expenditures must be supported by the required
documents including the appropriate justification
Grant holders must not have access to full annual
amount of awarded funds until all ethics certifications
are obtained
Transaction types excluded


This slide has been inserted as questions will arise from
the next few slides. We want to keep the discussion to
involve what is the current state.
As of March 2014 internal sales are not involved
o Campus Computer Store, Bookstore, college stores,
etc.
o There is work underway to enhance these processes
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 Issue
 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
•

General office supplies
•

Prospectus/program not part of the claim
No justification why these are a direct cost of research
Computer / electronic communication devices
•
Missing justification – most common purpose give “for
research” which is not sufficient
Monitoring Visit Issues - 2012
4.
Grant holders must not have access to full annual
amount of awarded funds until all ethics certifications
are obtained
Access to Funds
 The university may not release funds to the grant
holder until REB approval has been received
 In some instances, funds may be released on a prorated
bases for non-ethics related research work
What has changed?


Agreement between the Tri-Agencies and U of S
o Institutional eligibility of U of S
o Formerly MOU with three parties
o Now two parties:
• Tri-Agency & U of S
Treasury Board expectations – every charge must be
approved
http://www.science.gc.ca/Research_Funding_Collaboration/Policies_and_Guide
lines/Institutional_Agreement-WS56B87BE5-1_En.htm
What is going to change?

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Business processes enhancements
Standardized paper-based forms and processes
System-based changes
Implementation of a Research Admin Network
•

Regular sharing of information that focuses on
supporting researchers
Why?
•
Meet compliance requirements of Tri-Agency
• To ensure minimal impact on faculty and those
who carry out research
What else is going to change?
Business processes will have an additional step – an
approval process at the college level
What else is going to change?
College / department / unit implications
 Additional time and effort to administer research
projects
Central unit implications
 Enhancements to systems
 Provide training and information sessions
•
Increase awareness of Tri-Agency guidelines
When is this happening?

The goal was to have the institutional approver
function in place by May 31, 2014.

Business process enhancements are underway
•

Pcard ready for implementation
Institutional approver training to commence in April
2014.
Research Administration
Financial Management
Financial Management Roles and Responsibilities at
every level must be understood
 Board
 President / Vice-Presidents
 Department Heads / Directors
 Researchers / Fund Managers
Roles and Responsibilities
• The university
establishes internal
control framework to
ensure compliance
with Tri-Agency
guidelines
Financial
Reporting
Research Services
Researcher
Department
Head / Dean
Researcher
Research Management
 Work with Research Services to establish projects
 Prepare all required technical reports
 For change in academic status notify Research Services
 Advise Research Services when the activity associated
with a research project is complete
Researcher
Financial Management
 Authorize all expenditures against grants
•


Prepare, submit and approve source documents for all
transactions
Ensure all funds are maintained in a positive balance
Ensure all expenditures comply with:
•
University policies and guidelines
• Terms and conditions of the Tri-Agency
• The project budget
Researcher
Financial Management (continued)
 Ensure cut-off dates for expenditures are met
 Ensure all financial transactions and expenditures have
been properly recorded prior to closing a project
 Sign off on the Form 300
Department Head / Dean
Research Management – Assurance
 Approve the establishment of research fund
 Research fits with strategic direction
 Potential conflicts of interest
 Grad student involvement appropriate
Department Head / Dean
Research Management – Assurance (continued)
 Protection of academic and financial interests of
researcher and university
•
•
•
•
Includes space and facility use
Researcher eligibility/status
Teaching load
Responsibility for grants within department/college
Department Head / Dean
Financial Management
 Authorize an individual to be the financial manager of a
research grant
 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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Create funds to manage research activities
Notify Principal Investigator 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

Ensure the necessary internal reviews and approvals
are obtained

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
Research Services

Facilitate any funding sub-transfer to/from
collaborators

Facilitate the need for any amendments or changes to
terms of original award

Notify Financial Reporting and Tri-Agency of any
changes in academic status of researchers

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

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/scholarship)
 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
John Cornwell
Financial Compliance Officer
Financial Reporting (Financial Services)
Email: john.cornwell@usask.ca
Phone: 4625
Contact John to arrange for an information session for researchers,
research personnel and administrative support
Remember the rubber boots!