1. Navigating requirements for research spending: dispelling myths and listening for a better way forward 

2. Your Research Finance Team (for now)
Jennifer Otterwell – Manager, Restricted Funds and Accounting
Lisa Huebner – Restricted Funds Accountant [Researchers A-G]
Kerri Cassalman – Restricted Funds Accountant [Researchers H-O]
Nicola Pineiro – Restricted Funds Accountant [Researchers P-Z]
Tania Dearling – Restricted Funds Clerk
– general account all research finance can access

3. Funding Agency Monitoring Methods
Tri-Agency monitoring review
CFI monitoring review
CFI project audit
Other funding agency audits

4. Tri-Agency Review Timing
One month turnaround on completing CIGT
Received October 23rd, 2015
One week turnaround to provide GL detail
Request received November 6th
2 ½ week turnaround on transaction backup
Request received November 20th
One week turnaround to provide any additional backup for transactions
Received April 19th
Teleconference to discuss findings June 27th
One month turnaround on review assessment report/scorecard to submit remediation plan
Received July 29th
Received final letter September 30th, 2016

5. Review Summary
70/100 Questions to answer on the Collaborative Information Gathering Tool (CIGT)
Pass/Partial Pass/Fail
66 Transactions selected for review [60 financial transactions, 4 ethics, 2 SOA]
11 Compensation
30 Equipment
4 Equipment – Computers
4 Hospitality
1 Incentive
10 Travel
Only 14 transactions deemed compliant & eligible on the review of the original backup submitted
Additional 10 transactions deemed compliant & eligible upon the submission of further information

6. Tri-Agency Review Controls reviewed General institutional
Financial management
Process specific
Compliance

7. Control deficiencies General institutional Financial management
Previous monitoring history items not completely addressed
Financial management
Review of compliance and eligibility of expenses
Process specific
Partially passed all items
Compliance
Internal expense allocation and shared expenditures
Hospitality
Travel

8. Transaction deficiencies
Two recurring items
CRC transactions signed off by Chair Holder (no delegation)
Justifications/explanations missing on transactions

9. General institutional
Finding
Trent is currently not offering suitable training for those involved with the management of Grants and Awards.
Remediation Action
A training program will be developed and implemented to ensure that the Restricted Funds Accountants are kept current on reviewing grant-funded transactions and maintaining appropriate back up to support the transactions. These will be implemented into three meetings annually in ½ day sessions.

10. Financial management Finding: Remediation Action:
The institution has in place a system to ensure that delegations are valid and documented. However, there is no evidence that authorities were delegated for institutional grants as the Canada Research Chairs, the General Research Fund and the General Graduate Studies Fund.
Remediation Action:
The grant holders for institutional grants is the president of the University, and all expenses must be approved by him or a formal delegate. As such, “Delegation of Signing Authority Forms” are being drafted in order to allow other individuals to assume signing authority on Institutional Grants

11. Financial management Finding: Remediation Action:
Due to the number of non-compliant and ineligible transactions, Trent must reinforce its process in order to fulfill its responsibility to withhold or withdraw approval of expenditures that contravene the agencies guidelines. Some of the issues related to travel, courier, postage and hospitality expenditures are recurring.
Remediation Action:
The previously mentioned Training program will help assist the Restricted Funds Accountants in determining which transactions are eligible, and which require further documentation/justification.
Courier forms updated to include sign-off and justification area
Postage will be reviewed and approved annually

12. Compliance Finding: Remediation Action:
The grant holder has the discretion to offer extended health, semi-private hospital and dental benefits, therefore, these benefits are discretionary and not eligible to be charged to the grant
Remediation Action:
The Tri-agency financial administration guide only permits non-discretionary benefits to be charged to grant accounts; therefore, these benefits are not eligible. If an individual opts to have benefits many times they will pay for the benefits themselves with a reduction in salary to cover the cost of the benefits provided. Hiring process will be amended to determine if the benefits are paid by Trent in addition to the offered salary (an ineligible expenses) – or if the benefits are paid by employees as a reduction in salary

13. Compliance Finding: Remediation Action:
In cases when the grant holder receives hospitality or travels, the dean or the department head is not always approving the transaction
Remediation Action:
The Vice President Research and Innovation will sign all travel and hospitality claims after they are reviewed by the research project officers for appropriateness to project

14. Remediation Plan – Summary
Courier charges – updating request form to include signature and justification/description for research accounts *completed*
Annual approval of courier and postage charges by Grant Holders
Travel – ensuring expenses are not duplicated – reviewing option of software [F2019 earliest implementation]
Travel – VP Research signing off on all travel and hospitality expense claims *implemented*
Delegation of Signing Authority – complete delegation forms for institutional grants to VP Research, GGSF to Dean of Graduate Studies *completed*
Justifications/explanations – ½ day staff training sessions to be held 3 times a year *implemented*

15. Roles and Responsibilities
Agencies:
Provide public resources to promote and assist research, while being accountable to the Canadian people for the use and outcome of these funds, and ensure that the activities supported are conducted in accordance with the highest legal, ethical and financial standards.
Institution:
Provide appropriate physical and organizational infrastructure to conduct the research, implement appropriate and effective policies, administrative systems and controls to ensure that the research is conducted in compliance with all agencies’ requirements including withholding or withdrawing approval of expenses that contravene the Agency’s or Institutional Policies.
Grantee:
By drawing on the funds the grantee confirms that he/she will comply with all the terms and conditions of the award.

16. Tri-Agency Use of Funds General Principles
Funds must contribute towards only the direct cost of research, must be used effectively and economically and be essential for the research – with proper supporting documentation and/ or detailed justification
The institution has the right and responsibility to withhold and withdraw approval of expenses that contravene the Agency’s policies

17. Transaction documentation
“Grantees must be able to provide supporting documentation for all expenditures charged to their grant accounts. Where the link to the research is not evident from the supporting documentation, additional information or explanation should be documented which demonstrates that the expenditure is a direct cost of the funded research.”

18. Justifications – know your audience
Administrative staff (internal and external) generally do not have an extensive research background
Anyone should be able to review the transaction documentation and reasonably conclude the item was required for the project

19. Adequate Justifications
An adequate justification demonstrates that the purchase is:
Directly related to and necessary for the advancement of funded research, not just the professor’s general research field
Items where normal use is in a non-research setting
Not normally provided by the institution
An economical use of funds
A need that is not met by equipment currently available or in the grant holder’s possession
Books available in the library
TUFA computer renewal program
Software available through IT

20. Adequate Justifications
Hospitality Justification
Information for hospitality must contain the following
A list of attendees including their titles, institutions and their relation to the funded research
A brief explanation as to why the meal took place. The explanation must also demonstrate that the hospitality was required for formal courtesy between the grantee and guest researchers or for research-related activities in the context of assemblies that facilitate and contribute to the achievement of the research objectives
Note: Hosting of internal employees or students is not eligible

21. Sample Justifications
Sample provided by researcher
The printer I purchased was necessary for printing copies of my research results on the effect of chemical spills for dissemination at the conference in Berlin (explains printing not the printer)
Ideal justification
The printer purchased is required for the research because it is permanently connected to the equipment and prints results at a set time
The printer purchased is required for the research because it is more economical to print our surveys then to have them printed at the Print Shop

22. Sample Justifications
Sample provided by researcher
The conference in Victoria BC on molecular biology
Ideal purpose
Attended conference in Victoria which discussed molecular biology which is related to my grant because I am hoping to apply the theory presented to my lab experiments
Other examples of purpose
Fieldwork in Maine; collected water samples to be used in my (describe the research) where I am analyzing the impact of local mining projects on sediment quantity
Archival work at the Institute of Archaeology; reviewed bone specimens for evidence of decay directly related to my research grant
Collaboration at the University of Wisconsin with Prof. Brown on comparison of research finds to date related to xxxx theory which is directly related to my research grant

23. Dispelling Myths Thesis – a four letter word?
Using thesis completion as a justification for an expense is not sufficient on it’s own
Expense must be directly related and necessary for the advancement of the funded research – therefore, the justification must reference the research project whether or not thesis completion is included in the justification
Budgeted Items – automatically eligible on Tri-Agency projects?
When an application is successful in the competition, expenditures in the budget are not thoroughly
reviewed one-by-one. Budget appropriateness and justification is merely one item within the Merit of
Proposal criteria. Committees rank proposal on many criteria. A non-eligible expense in the budget
will not drastically skew the proposal’s ranking. It is incorrect to think all budget items are eligible,
even when the application is fully funded. Grantees must follow the Guide when using the funds and
may generally deviate from the proposed research activities and/or schedules so long as all
conditions specified in the formal grant notification and relevant program requirements are respected,
and so long as they use their grant funds for the broad purpose for which it was originally awarded.

24. Dispelling Myths GRF is automatically transferred
If less than 50% of a grant opening balance is spent in the last year the ending balance will be returned to the Tri-Agency
If less than 50% of the GRF opening balance is spent in a given year, this will affect the GRF transfer

25. We are working for you Requesting additional information
Ensuring transactions will pass an agency review
CARA is working on lobbying Tri-Agency for materiality
Currently no transaction too small to review
Procedure choices are made with administrative impact consideration
Constructive criticism is welcomed

26. Future of Trent Research Finance
More babies!
Electronic upload of FDSR data
Personnel data pulled directly from updated general ledger object codes
New object codes for RFAs on January statements
Courier and postage expense annual approval – why?
Approval of shipment and direct link to research project provided on updated UPS form
Actual charge not known until after shipment
Updated website

27. Questions / Comments?
Thank you!