Presentation on theme: "Department Administrator Session #14 October 30, 2014."— Presentation transcript:
Department Administrator Session #14 October 30, 2014
Agenda Internal Audit of Tri-Agency grants – Internal audit report released Mar 2014 – Observation by Internal Auditor – Management Action Tri-Agencies Monitoring Review – Updates Reminders – Release of Funds – Airfare eligibility – Change of Status Next Session
Travel & Hospitality Observation made by Internal Auditor Management Action Tri-council Claim Certification form not attached -Travel Claim Form will prompt claimants to fill out Tri-council Form if the claim is from Tri-council grant - Changes implemented eff. Sept. 17, 2014 Rubber stamp (instead of grantee’s original signature) was used -Expense claim should be authorized with original signature -If approver is not available in person, form can be faxed/scanned back -Signature stamp is unacceptable Internal Audit Report
Travel & Hospitality Internal Audit Report Observation made by Internal Auditor Management Action Insufficient supporting documentation -Appropriate supporting documentations should be submitted with all expenses claimed -Specific to Hospitality Charges: Purpose, #of attendees names and affiliation of attendees
Travel & Hospitality Internal Audit Report Observation made by Internal Auditor Management Action Insufficient supporting documentation -Specific to Travel charges: Purpose of trip Dates and destinations (person or location visited) Conference Agenda Prospectus/program indicating dates of conference Details of any vehicle used Original receipts (credit card slips are not valid receipts) - such as hotel, meals, Car rental agreements Original air travel ticket receipts Boarding passes Affiliation of Traveler to grant leader
Travel & Hospitality - discussion Due to increasing accountability and audits, it is essential that claimants provide more details on expense claims. Remember that more info is better than no info. Treasury Operations will sort through info provided. It is difficult when the information is missing to determine what happened and make good judgement about expense eligibility and compliance. To re-word, your expense claim should tell the story of the trip and add as many notes as required. This will eliminate the guessing game. For hospitality expenses, always include names and the number of attendants If at any time you are unclear about what to include with the claim, please contact Treasury Operations.
Travel & Hospitality Internal Audit Report Observation made by Internal Auditor Management Action Ineligible Expenses – Car Rental Insurance Costs -As per Tri-council guidelines, Car Rental Insurance cost is an eligible cost if the car rental cost is directly related to the research for which the grant is awarded Ineligible Expenses – Duplicate Meal Expenses and Gift -Gift is NOT eligible expense -Please make sure expenses are claimed only once
Direct Billing for Travel Budget Car receipts should be attached with travel claims and noted as ‘Previously Claimed’ on the claim even though it has been paid by A/P The original receipt should remain with A/P and copy should be included with the travel claim It is possible that some types of expenses bypass the dept. and are paid directly by UOG (rental cars and travel agencies). This results in no authorization of the expense A new authorization form has been created which requires pre-approval by the department and this form must be submitted to the Travel Agency and they must attach the signed form to the invoice for payment by UofG. – This form will ensure greater controls and address an observation made by Internal Audit in their Tri-Agency Review
Travel & Hospitality Internal Audit Report Observation made by Internal Auditor Management Action Effective, Economical & Essential Expenditures -As per Tri-council, “funds must be used effectively and economically and the expense must be essential for the research…” -Airfare, hotel and meals etc and all other expenses should fit under above Tri-council Guide. One Claim – One Trip Requirement -Upon completion of the trip, previously paid expenses are to be entered on the final claim to capture the entire trip’s cost and to meet Tri- council requirement
Effective, Economical & Essential Expenditures discussion If travelling before/after conference date, will need to indicate the reason Eg. Attending the conference 3 days in advance because of involvement with preconference By providing these extra details it will explain the purpose and remove all the guess work of the reviewer. This can be added in the Notes section A good note to remember: – Tell a story about your trip. We are experiencing more accountability and audit requirements so the more info you provide on your claim, the better.
Personal purpose of extending stay on travel claim Must ensure they are not claiming hotel, meals, car rental etc. Please indicate in Special notes. This will keep Treasury Operations informed of the story. Document the difference between UOG & personal expenses If decide to change trip to different location will need to justify. Tell the story and each case will be reviewed separately.
Travel & Hospitality Internal Audit Report Observation made by Internal Auditor Management Action Ineligible Expenses – Expenditures after the end date -Expenditures must be incurred before the end of the grant. -It can be processed after end date Use of Pre-paid Gift Cards -Detailed receipts should be provided to support actual use of a gift card
Operating Expenses Internal Audit Report Observation made by Internal Auditor Management Action Not appropriately authorized -Grant leader or an approved delegate should authorize the expense -Management is currently reviewing options to establish approval review process for SMCs, Internal charges etc. Insufficient supporting documentation -All appropriate supporting documentations (invoices, approvals, calculations etc.) should be maintained.
Travel & Hospitality - Discussion Travel claim form must be approved with all supporting documents including original detailed receipts (invoices will indicate HST) Credit/debit slips are not invoices Any previously reported travel must be included on the travel claim Please use special notes for additional comments
Operating Expenses Internal Audit Report Observation made by Internal Auditor Management Action Ineligible Expenses -Transaction audited was for Office Supplies which is ineligible expense -For Expense eligibility please visit 2013 Tri- Agency Financial Administration Guide http://www.nserc-crsng.gc.ca/Professors- Professeurs/FinancialAdminGuide- GuideAdminFinancier/index_eng.asp
Ineligible expense - discussion This all comes back to the story to determine if the expense is eligible. So please include all documentation and any additional notes that may be required! Please refer to Tri-Agency Financial Administrative Guide or follow up with Research Financial Services Expenses need to be incurred before the grant end date Please verify date of the expense to ensure it is eligible
Tri-Agencies Monitoring Review Updates Overall … it was a great review Tri-Agencies happy with the initiatives and corrective action taken since our last review
Tri-Agencies Monitoring Review Updates A number of strong controls have been identified. The most notable are: – Training Insider publication by Office of Research Powerpoint slides from our Department Administrator sessions – Ownership/Disposal of assets Proceeds from sales of equipment remain
Tri-Agencies Monitoring Review Updates Controls that require some improvement: – Delegation of Signing Authority Not appropriate to delegate to administrative staff – Review of Expenditure for Compliance and Eligibility Specific reference to PCARDs and Internal Stores – New or Emerging Ethics requirements Can not rely solely on the researcher – CIHR Research Allowance accounts Awardee (student) must have full authorization of use of account Ethics clearance before releasing next installment
Reminder – Steps to Release Funding Ongoing Grants Certification(s) in Place Office of Research to Validate Protocol(s) Communication to RFS RFS release funds
Reminder – Steps to Release Funding New Grants Certification(s) in Place Office of Research to Validate Protocol(s) Communication to RFS Completed Signing Authority Form RFS release funds
Reminder - Travel Cost - Airfare Tri-Agencies Policy Air travel must be claimed at the lowest rate available, not to exceed full economy fare. http://www.nserc-crsng.gc.ca/Professors- Professeurs/FinancialAdminGuide-GuideAdminFinancier/index_eng.asp University of Guelph policy Air Travel Economy or similar fare is to be used whenever possible. Travellers claiming for the cost of air travel in a class of travel higher than economy must obtain the approval of their respective Dean or Vice President. This approval must be provided for each occurrence. https://www.uoguelph.ca/finance/travel-policy-procedure-fi-20
Reminder - Change in Status The institution must notify the Agency's Finance (NSERC and SSHRC) or Program Delivery (CIHR only) Division as soon as a grantee's eligibility changes at any time during tenure of the grant. These changes could include: – a change in position at the institution, – a change from full-time to part-time status, – a change to a term position during the course of the grant, or – taking a position outside of Canada (academic or other). www.nserc-crsng.gc.ca/Professors- Professeurs/FinancialAdminGuide-GuideAdminFinancier
Thank you Thank you to everyone that provided information, documentation, etc. for either of these audits/reviews over the last 12 months.
Next Session We will plan the next session for January 2015. Enjoy the Holiday Season!!