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Research Accountability. Evolution of accountability. Corporate scandals (eg. Enron in 2000) Financial crises Implementation of new acts, policies, and auditing standards. University of Calgary. Tri-Council Agency investigating a case of suspected research fraud

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Research Accountability

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Research accountability

Research Accountability

Evolution of accountability

Evolution of accountability

Corporate scandals (eg. Enron in 2000)

Financial crises

Implementation of new acts, policies, and auditing standards

University of calgary

University of Calgary

  • Tri-Council Agency investigating a case of suspected research fraud

  • PI allegedly misused NSERC funds:

    • Purchases seemed ‘inconsistent’ with grant proposals (computers, monitors, Smartphone, aluminum wheels, home entertainment gear, televisions, etc…. $150K

  • Press got hold of Tri-Council report and allegations

  • Press published photos and name of PI

Expense reimbursement claims

Expense Reimbursement Claims

Expense claims proper documentation

Expense Claims - Proper Documentation

  • Original receipts are required

    • Meals

      • Itemized receipts from restaurants + names of participants + justification

    • Flights – boarding passes, ticket, proof of payment

    • Rail travel – ticket stub

    • Accommodations – detailed statement of guest charges

    • Taxis – fare and purpose should be clearly indicated on receipt

    • Non-travel expenses – clearly indicate purpose on receipt

    • Expenses must be claimed within current year

Expense claims proper documentation cont

Expense Claims - Proper Documentation (cont)

  • Business class (U of T GTFM)

    • Request approval from the Department Head prior to making arrangements; attach correspondence

    • Justification

      • Medical conditions with special requirements

      • Duration of flight exceeds 6 hours

      • Special deal – business class is the lower fare

    • Rail travel exceeds 4 hours

    • NSERC/CIHR do not support business class travel

Expense claims proper documentation cont1

Expense Claims - Proper Documentation (cont)

What if some expenses are covered by another institute?

“Where original receipts are not available due to shared funding arrangements, then a copy of the reimbursement cheque from the other funding source should accompany the request for reimbursement from the University” (GTFM)

Expense claims proper documentation cont2

Expense Claims – Proper Documentation (cont)

  • Entertainment:

    • Costs must be reasonable

      • Standard – hotel dining room

    • Must clearly document the business purpose

    • Guests should be limited to individuals who can contribute directly to the business purpose

      • Must be paid by most senior employee in attendance

    • Entertaining fellow employees is notreimbursable, except in special/unusual circumstances

      • Justified examples include promotion, recognition, retirement

      • Must clearly document business purpose

      • One-up approval is required in advance

What s new

What’s New?

New directives

New Directives

Ontario Government

Open, fair, and transparent financial practices at the University

Compliance is mandatory

1 expense reimbusement claims effective january 1 2012

1. Expense Reimbusement Claims(effective January 1, 2012)

  • Per diem for meals can no longer be claimed from:

    • PI fund centres (operating accounts)

    • Any grant funded by any agency or ministry of the Ontario Government

    • Original receipts must be submitted for all meal expenses to be claimed from operating accounts or grants funded by the Ontario Government

    • Moving away from claiming per diems


Expense claims continued

Expense Claims (continued)

  • Alcohol – still allowable from PI funds centres, but with moderate use and price point

    • “responsible and prudent use of public funds should be considered when requesting reimbursement for alcohol”

    • 1 bottle of moderately priced wine for a group of 4 people



2 procurement currently in effect

2. Procurement(currently in effect)

  • Contracting consulting services

    • Must obtain 3 quotes

    • Cannot reimburse consultants’ expenses

Procurement cont

Procurement (cont)

  • Contracting licensed professional services

    • ONLY – lawyers, engineers, architects, land surveyors, pharmacists, nurses, medical doctors, accountants, veterinarians, dentists

    • Must use sole source form

  • Contact business officer before engaging consultants or licensed professionals



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