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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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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 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
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