Department Administrator Session #13 July 22, 2014

Agenda Tri-Agency Monitoring Review – Controls Worksheet – Required Supporting Documentation – Timeline for the Monitoring Review Next Session

Controls Worksheet – Self Assessment Submitted June 23 rd Controls reduced to 64 Controls Self Assessment – 9 Controls expected to be non-compliant Authorization of Expenses (SMCs, CAF, …) – Control # 26, 84, 87 University compliance and eligibility review – Control # 52, 56, 86, 88 (plus 91, 94, 99) – Party other than Grant Leader or their delegate reviews the expenditures to ensure they have been authorized by the grant holder or their delegate and are compliant and eligible CIHR Research Allowance Awards – Control # 49

Selected Transactions 79 Transactions selected (breakdown below) Type of Transaction# of Transactions General Research Fund (NSERC/SSHRC)6 Compensation10 Internal Stores/Internal Charges9 Equipment/Supplies13 Hospitality/Travel14 Financial Statements5 Graduate Student Scholarships9 Ethics (Humans/Animals)8 CIHR Research Allowance Awards5

Required Supporting Documentation from Tri-Agency Monitoring Review Team For the transactions selected in Compensation, Internal stores, Equipment-supplies, Hospitality, & Travel, you will be required to produce the following supporting documentation: –A copy of all documents initiating expenditures signed by the grant holder or their delegate. –A copy of all documents initiating expenditures signed by the grant holder or their delegate. –A copy of all supporting documentation, forms and other documents pertaining to an expenditure, including but not limited to: travel claim forms; purchase requisitions; purchase orders; and HR staffing forms or notices. –Grant holders’ delegation of signing authority forms, if delegates have signed documents to approve expenditures.

Required Supporting Documentation from Tri-Agency Monitoring Review Team Please note: To make the most effective use of our time and yours, if the support functions for the grantees are decentralized, it is important to ensure that all documents requested above are retrieved from the various departments and sent to us in a bundle for our review. Also, the aggregate of all documents for a given transaction must be equivalent to the amount of the transaction. Lastly, identify all supporting documents clearly by marking them with our reference number.

Required Supporting Documentation from Tri-Agency Monitoring Review Team Ethics certification transactions (human and animal): –Please provide, for the selected accounts, the supporting documentation including: –Initial certificate (original copy) or « in principal » review; –All the subsequent renewals; –The documentation providing the date that the account was opened; and –Any other relevant documentation. Global payments transactions (Progress reports): –Please provide, for the selected accounts, the last signed progress report of the student.

Required Supporting Documentation from Tri-Agency Monitoring Review Team CIHR Awards transactions: –Please provide the general ledger for the selected award holders for the period of April 1, 2013 to March 31, Statement of account (SOA transactions): –Please provide, for the selected accounts, the signed statement of account at March 31, General Research Fund (GRF) and General Graduate Studies Fund (GGSF) transactions: –Please provide for the selected transactions, the supporting documentation including any evidence of the grant holder’s or their delegate’s approval.

Required Supporting Documentation – NSERC Website The grantee is responsible for authorizing expenditures from his/her grant account in accordance with the Agency's requirements and conditions of grants and with the institution's policies. No other party may initiate or authorize expenditures from an Agency's grant account without the grantee's written delegated authority. All claims must have the grantee or delegate's signature. See the following url for details by transaction type – Professeurs/FinancialAdminGuide- GuideAdminFinancier/Reporting-Rapports_eng.asp

Timeline for Monitoring Review July 28thUofG to submit supporting documentation for selected transactions Tri-Agency begin review of documentation Current understanding – no opportunity for providing supplemental information Aug 18 th – Sep 12 th Meeting between Tri-Agency Monitoring Review team and UofG (VP Research, AVP Finance, Director RFS, Director RSS, Managing Director Office of Research) Aug 18 th – Sep 12 th Tri-Agency Monitoring Review team to conduct interviews with the following individuals: Selected Faculty Selected Dept. Admin Director RFS Research Ethics/Animal Care Services Others … Week of Sep 12 th Closing Meeting

Next Session Planned date