The Tri-Agency Guide on Financial Administration
The Canadian Institutes of Health Research (CIHR), the Natural Sciences and Engineering Research Council of Canada (NSERC) and the Social Sciences and Humanities Research Council of Canada (SSHRC), are federal government granting agencies entrusted with managing public funds to enable and support a world-class, Canadian research enterprise. Pursuant to the federal government's Treasury Board Policy on Transfer Payments and its underlying principles of integrity, transparency and accountability, the Agencies must hold those who receive and administer agency funds to the highest standards of grants stewardship.
The Tri-agency Guide on Financial Administration (TAGFA) is a comprehensive resource for grant recipients and administering institutions to ensure understanding of the principles and directives that govern post-award administration of grants funded by CIHR, NSERC and/or SSHRC. Under TAGFA, four basic principles govern the appropriate use of grant funds.
Grant expenditures must:
- be a direct costs of research for which the funds were awarded, with benefits directly attributable to the grant
- not be provided by the administering institution to their research personnel
- be effective and economical
- not result in personal gain for members of the grant team
TAGFA guidelines are generally applicable to all grant expenditures, and researchers should familiarize themselves with the full guide.
Spending your grant funds
Expenditures from a research award are recorded by the Research Finance Office. To ensure that the investigator and the university are financially accountable for funds received, procedures have been established to aid in making claims against the research award.
Investigators have a responsibility to see that expenditures are:
- Associated with project or program for which the award is made
- In accordance with the budget approved by the sponsor
- Necessary to the research endeavour being undertaken
- Within the financial guidelines of the sponsor and the university
Principal investigators must approve expenditures from research awards. A signature indicates such approval and compliance with the university and sponsoring agency policies and procedures. In some circumstances, an investigator may wish to delegate signing authority to another individual. For the protection of all involved, the investigator should specify, in writing, the name of the individual to whom signing authority is delegated and the circumstances that necessitate the action – travel by the principal investigator away from campus, for example.
The investigator exercises financial control over grant funds through review of claims, submission of original vouchers, stubs, receipts and other documentation, the authorization of all expenditures, and the review of all applicable financial reports, including the monthly financial reports. Research Finance will provide researchers with a monthly Statement of Account for review.
Although primary fiduciary responsibility rests with the investigator, the administrative unit is responsible for implementing departmental guidelines and procedures which ensure compliance with university and sponsoring agency policies and procedures. This includes the review of commitments and expenditures prior to recording them against research awards, the prompt removal of ineligible expenditures and overdrafts against research awards, and the prompt review and reconciliation of monthly financial reporting.
If you will use a purchasing card to spend funds from your grant account, please ensure you have familiarized yourself with the University's policies for p-card use.
Tracking your grant funds
Researchers should access UWinsite Finance to track their expenses and submit claims. A monthly statement of account will be emailed to Principal Investigators by the Research Finance Office and discrepancies should be reported as soon as they are identified.
Personnel
The hiring of employees is subject to the preparation of a written job description, job classification, salary ranges and the university’s internal promotional opportunity policy requirements. While an employee is with the university, there are a number of policies that govern his or her treatment. Grant holders – as supervisors- are responsible for being aware of and following these policies. The hiring of grant-supported staff is also of concern to the administrative unit which also has a fiduciary responsibility in ensuring that there is sufficient funding to pay grant-supported staff.
Termination of employees is subject to policy and legal considerations and consultation with the Human Resources Department is required. Please contact Human Resources for support with this process.
For information on how to hire research personnel, see Managing your Grant and Hiring Research Personnel.