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TRI-COUNCIL INFORMATION SESSION

TRI-COUNCIL INFORMATION SESSION. October, 2011. Agenda. Process Re-engineering FAS E-Reports The Roles & Responsibilities of the Partners The Requirements for Using Grant Funds. PROCESS RE-ENGINEERING. Process Re-engineering Working Groups Formed. Journal Entries Bookstore

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TRI-COUNCIL INFORMATION SESSION

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  1. TRI-COUNCIL INFORMATION SESSION October, 2011

  2. Agenda Process Re-engineering FAS E-Reports The Roles & Responsibilities of the Partners The Requirements for Using Grant Funds

  3. PROCESS RE-ENGINEERING

  4. Process Re-engineering Working Groups Formed Journal Entries Bookstore Compensation Certification Scientific Stores and Systems Contracts

  5. Compliance Criterion PI or Delegate Approval Eligibility of Expense Proper Back-up

  6. Research Compliance Officer Gloria McCleary is the McMasterResearch Compliance Officer Review data files for eligibility Assist with on-going process re-engineering initiatives Train new Senior Research Accountants to ensure high-quality and consistent management of accounts

  7. Journal Entries Process Re-engineering Working Group BMO Mastercard Streamlining BMO Corporate Summary Sheet http://www.mcmaster.ca/bms/forms/BMOsummary.xls Oracle j/e screen approval Single Account J/E Departmentally Generated Multi-account J/E’s: Internal to department Across-the-board

  8. BookstoreProcess Re-engineering Working Group New process went live July 2010 Only the Principal Investigator (with ID) or their delegate (with ID) may purchase items against a research account Original, signed receipts will be kept on file at the bookstore Research Finance will review all purchases for eligibility

  9. CertificationProcess Re-engineering Working Group Effective September 2010, Each certification body will send an excel file of certification status: Animal REB Biosafety Human - HHS/FHS REB Human - MREB Access database live February 2011 Emerging ethics on established accounts Inform Research Finance

  10. Scientific Stores & Systems ContractsProcess Re-engineering Working Group Group leader Roger Couldrey, Vice-President (Administration) Effective November 2010, stores purchases restricted to eligible items Stores purchases approval issue to be resolved shortly with upcoming monthly statement New procedures for system contracts live March 2011

  11. FAS E-Reports Monthly Account Statements are available on-line (AM090 and AM091 reports) 10 year repository Available to all PI’s with MAC ID’s Available to all staff with FAS access to respective PI accounts Hard-copy printing ceased December 2010

  12. FAS E-reports – Monthly Report Notification

  13. Systems Renewal CIO has developed Vision 20/20 strategy After a review of its systems that support students, research and finance, the University has embarked on a project to renew these critical business systems Expected completion within three to five years depending on the scope Research Finance is well represented on the leadership team for this important system renewal program and will ensure that the needs of researchers for improved access to meaningful financial information are addressed 

  14. Using YourResearch Grant Funds

  15. Agenda • The Agencies’ Financial Investment in Research • The Accountability Partnership • The Roles & Responsibilities of the Partners • Requirements when Using Grant Funds

  16. Total : 2.66 Billion $

  17. The Accountability Partnership

  18. The Memorandum of Understanding (MOU) on the Roles and Responsibilities in the Management of Federal Grants and Awards

  19. The Roles and ResponsibilitiesAgencies • Timely release of approved grant funding • Detailed grant fund payment information • Clear, concise requirements for fund use • Timely response to inquiries • Consultation on major program changes • Conduct financial monitoring reviews of grant and award funds.

  20. The Roles and ResponsibilitiesInstitutions • Provide an appropriate physical and organizational infrastructure • Implement effective policies, systems & controls • Perform ongoing oversight of grant fund usage • Provide administrative and financial support to grant holders • Monitor the eligibility status of grant holders • Annual reporting to granting Agencies.

  21. The Roles and ResponsibilitiesGrant Holders • Day to day management of their grant funds • Compliance with the Agencies’ policies and guidelines • Timely notification of changes in eligibility status • Provision of required annual reports • Recognition of Agencies funding support.

  22. The Grantee (or his/her delegate) is responsible for authorizing ALL expenditures from his/her account. The signature certifies that: all expenditures on the claim are for the purpose for which the grant was awarded; all expenditures on the claim are eligible expenses; all goods and/or services have been received; the charges included have not been claimed for reimbursement from other sources; and reimbursements for expenditures received from other sources or institutions must be disclosed to the administering institution. The Roles and ResponsibilitiesGrant Holders

  23. The Tri-Agency Financial Administration Guide (September 2011)

  24. Direct and necessary costs of research only Effective and economic use of funds Equipment purchased is the property of the Institution If no written Agency policy, the Institution’s policy applies Agencies defer to Institutions’ conflict of interest policies Institutions can withhold payment of expenses approved by grant holders that contravene Agencies’ requirements or Institutions’ policies Use of Grant Funds - General Principles

  25. Categories of Expenses

  26. Salaries and Institutional non-discretionary benefits (per Institutions’ policy) Stipends (per Institutions’ policy) Salaries and Stipends to postdoctoral fellows are limited to two years' support from the Agency. Three years' support is acceptable, when justified Stipends to visiting researchers up to a maximum of $2,000 per month for up to 125 days per year, not including travel and subsistence costs Consulting fees Fees paid to research subjects Subcontracting costs Clerical salaries directly related to dissemination activities Honoraria for guest lecturers. Salary of Grant holders or persons eligible to apply for funding from Agencies Administrative charges and fees Compensation-related benefits to recipients of stipends Discretionary severance and separation packages. Compensation-Related Expenses (NSERC Grants) Eligible Ineligible

  27. Salaries and Institutional non-discretionary benefits (per Institutions’ policy) Stipends (per Institutions’ policy) Consulting fees Fees paid to research subjects Subcontracting costs Clerical salaries directly related to dissemination activities Honoraria for guest lecturers Release Time Stipends only when awarded Salary Replacement Allowances only when included in a particular funding opportunity. Salary of Grant holders or persons eligible to apply for funding from Agencies Administrative charges and fees Compensation-related benefits to recipients of stipends Discretionary severance and separation packages. Compensation-Related Expenses (SSHRC Grants) Eligible Ineligible

  28. Eligible Salaries and Institutional non-discretionary benefits (per Institutions’ policy) Stipends (per Institutions’ policy) Consulting fees Fees paid to research subjects Subcontracting costs Clerical salaries directly related to dissemination Honoraria for guest lecturers. Release Time Allowances only when included in a particular funding opportunity Ineligible Salary of Grant holders or persons eligible to apply for funding from Agencies Administrative charges and fees Compensation-related benefits to recipients of stipends Discretionary severance and separation packages. Payments to practicing clinicians participating in the research on a part-time basis unless specified in the Funding Opportunity. Payments to individuals participating in the research as an investigator and who receive remuneration for teaching or service work unless specified in the Funding Opportunity. Compensation-Related Expenses (CIHR Grants)

  29. 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 Compensation-Related Expenses Supporting Evidence Requirements

  30. Transportation Meals & accommodation Travel cancellation insurance Travel health insurance (if not provided by employer or other sources) Safety-related expenses for field work travel Entry visa fees Relocation costs for research personnel and their immediate family Child care expenses as specified by the Agencies (For traveling nursing mothers or single parents) Commuting (home to/from work and between two workplaces) Passport & immigration fees Thesis examination/defense related travel Reimbursement of airfare acquired with frequent flyer points. Travel and Subsistence Expenses Eligible Ineligible

  31. Purpose of trip Dates & destinations Prospectus or program for conference related travel Details of daily expenses Details of vehicle usage Original receipts (no credit card slips). Original air travel ticket & boarding passes (if available) or any other evidence that support travel expenses claimed Separate claim for each claimant for each trip Traveler’s affiliation to the grant holder’s research project Signature of claimant and grant holder or delegate Signature of department head or dean for grant holder’s or visiting researchers travel claim. Travel and Subsistence Expenses Supporting Evidence Requirements

  32. Vehicle required for field work Direct costs for research work (including travel and accommodations) Equipment & materials transportation (to and from sabbatical location) Travel to conferences Round trip travel between home institution and sabbatical location (NSERC/CIHR grants limited to one round-trip only) Transport of research personnel for supervisory or academic purposes Travel to home institution for supervisory or academic purposes Living expenses Sabbatical and Leave Periods Ineligible Eligible

  33. Sabbatical and Leave Periods Supporting Evidence Requirements • Original invoices, contracts, receipts • Travel claim and supporting documents for travel (see supporting evidence requirement s for travel and subsistence expenses) • Authorization of grant holder or delegate • Signature of Department Head or Dean for grant holder’s travel claims.

  34. Research equipment and supplies (refer to Table in the Tri-Agency Financial Administration Guide) Travel to manufacturer (for major equipment purchases only) Shipping for purchased equipment Extended warranty for equipment Brokerage & customs charges Staff training on use of equipment or specialized facility Maintenance and operating costs for equipment/vehicles used for research Insurance (Equipment & Vehicles) Space/facilities rental Construction/renovation of facilities Equipment and Supplies Expenses Eligible Ineligible

  35. Original invoices, contracts, receipts Purchase price Justification detailing the relation of expenses to the research project Authorization of grant holder or delegate Equipment and Supplies Supporting Evidence Requirements:

  36. Computers, modems, and other hardware and specialized software required for the research (if not normally provided by the institution and with adequate justification) Internet service for research at home or at the Institution (if not normally provided by the Institution) Cell phones or smartphone devices when they are necessary for data collection, and/or personnel safety reasons with adequate justification. Monthly connection or rental costs of telephones Connection or installation of communication lines Voice mail Library acquisitions, computer and other information services provided to all members of the Institution. Computers and Electronic Communications Eligible Ineligible

  37. Computers and Electronic Communications Supporting Evidence Requirements: • Original invoices, contracts, receipts • Justification detailing the relation of expenses to the research project • Authorization of grant holder or delegate.

  38. Dissemination of Research Results Eligible • Development & maintenance of Web-based information • Dissemination of findings –via traditional & contemporary means • Page charges for published articles including open access costs • Manuscript preparation • Translation • Workshops, seminars directly related to the research

  39. Dissemination of Research Results Supporting Evidence Requirements: • Original invoices, contracts, receipts • Authorization of grant holder or delegate

  40. Hospitality Expenses Networking A formal courtesy between the grant holder and guest researchers. Research related activities Assemblies that aid and contribute to the achievement of the research objectives such as meeting with partners and stakeholders.

  41. Hospitality Expenses Eligible Ineligible • Non-alcoholic beverages • Meals • Alcoholic beverages • Entertainment • Gifts • Regular interactions with colleagues

  42. Hospitality Expenses Supporting Evidence Requirements: • Purpose of the event • Date(s) of the event • Number of participants • Original receipts (no credit card slips) • Authorization of grant holder or delegate.

  43. 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 Specialized courses with adequate justification 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. Services & Miscellaneous Expenses Eligible

  44. Services and Miscellaneous Expenses Ineligible • Staff recognition and awards • Education related costs such as thesis preparation, tuition fees leading up to a degree • Professional training or development • Cost for preparation of teaching materials • Basic services & supplies for research labs (i.e. heat, distilled water etc) • Insurance costs for buildings/equipment • Regulatory compliance costs including ethical review, biohazards, environmental assessments • Monthly parking unless specifically required for field work • Sales tax to which an exemption or rebate applies • Regular clothing • Patenting • Moving a lab

  45. Services and Miscellaneous Expenses Supporting Evidence Requirements: • Original invoices, contracts, receipts • For internal acquisitions/services costs: • documentation describing the acquisition/service • if a shared acquisition/service, the method of calculating the allocation of the costs • Authorization of grant holder or delegate • Appropriate justifications of all expenditures (i.e. economic benefits to a professional association)

  46. Consequences of Fund Misuse • Ineligible cost • Reimbursement to grant holder account • Frequent ineligible costs • Freeze or termination of grant fund • Committee on Professional and Scientific Integrity • Fraudulent use of funds • Legal authorities

  47. Awards Administration Joanne Proulx, A/Team Leader joanne.proulx@sshrc-crsh.gc.ca Financial Monitoring Robert Potvin, A/Team Leader robert.potvin@sshrc-crsh.gc.ca Useful Contacts - NSERC & SSHRC Rita Carrière – Manager Awards Administration E-mail: rita.carriere@nserc-crsng.gc.ca Please ensure to Cc the your Research Office and/or your Finance Office

  48. Financial Monitoring and Eligibility of Expenses Ian Raskin, Supervisor, Financial Monitoring and Policy Useful Contacts - CIHR Amélie Langlois, Senior Financial Monitoring and Policy Officer Any questions concerning eligibility of expenses can be forwarded to : expense-eligibility@cihr-irsc.gc.ca Please ensure to Cc the your Research Office and/or your Finance Office

  49. WEB SITE ADDRESSES • CIHR: www.cihr-irsc.gc.ca • NSERC: www.nserc-crsng.gc.ca • SSHRC: www.sshrc-crsh.gc.ca

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