Avoid Rejection: How to Submit Research Claims Completely and Accurately Presented by Research Accounting April 3, 2013

Review of Monitoring Visits Our response & the result Form Preparation Internal Charge Authorization Tips to get your payments processed quickly Questions AGENDA

Tri-Council Research Most of Brock’s research money comes from the Tri-Council (63% last year). The rules for Tri-Council funds are set in a Memorandum of Understanding (MOU) signed by all universities. The MOU specifies the roles and responsibilities of the universities in the administration of federal research money held in trust for the faculty Brock, by holding onto the funds, is responsible for monitoring the spending and ensuring that expenses are eligible.

Since Brock is held responsible by the funding agencies to ensure the rules of each grant are being followed, the Tri-Council checks up on us, doing periodic Monitoring Visits on each University. They review the effectiveness of the controls in place to ensure that the agencies’ policies are followed. Ensure that grant holders use their research funds in accordance with the agencies’ policies. Brock received a Monitoring Visit in Tri-Council Monitoring

They interviewed several grant holders to determine their satisfaction with the administrative support available to them to assist the management of their research grant funds. They chose 105 transactions and asked to see the documentation and backup. Brock’s Tri-Council Monitoring Visit 2009

Summary of Brock Findings Summary of Transactions Reviewed Category # % Ineligible* 6 6 Non-compliant**3735 Compliant & eligible 6259 Total The overall assessment was Unsatisfactory, so Brock was required to develop and implement an improvement plan. The agencies would conduct a follow-up review within 2 years.

It looked something like this: Summary of Brock Findings

Our Response The action plan we developed includes the following steps: –Communication and training for Finance and Purchasing staff, Administrative Assistants and Budget Officers, as well as more researchers. –Meeting with Deans and other senior administrators to review the findings, discuss our response, and solicit feedback. –Meeting with individual departments to go over procedures and develop improvements. –Initiation of Expense Claim review by Research Accounting.

2012 Review This past fall they came back for the anticipated follow up. Here is what they found: Improved procedures Better follow up and oversight Out of 71 transactions sampled: No ineligible transactions Only 2 non-compliant transactions

We went from this:To this: Our results:

Bringing our oversight and controls up to an acceptable standard hasn’t always been smooth. It has been made complicated by a sense that the Tri- Council is ‘moving the goalposts’. “The old days” and old ways of spending your research money are simply no longer relevant. We recognize that there has been some frustrations for the researchers as they have adjusted to this new environment. But at what cost?

Form Preparation

Brock forms Cheque Requisition - When to use? - Level of Detail - Proper authorization

When to use? - Level of Detail - Proper authorization Brock forms Travel and Expense Claim - When to use? - Level of Detail: Purpose for the expense - Proper authorization

Brock forms Transfer request: - Backup documentation should be included showing where the numbers came from, how the expense was calculated; - Reference, research code and explanation of the transfer; - Signature of the account holder - Dean’s support and reimbursements – not eligible. Must be transferring a specific expense.

Employment Contracts: - Must be signed by the researcher Internal Charge Authorization

Employment Contracts: - Until last year, only had to be signed by Chair, Dean, and employee. - Researcher signature is now required on all employment contracts. Internal Charge Authorization

IT; Science Store; Graduate Studies; Book Store; Printing Services; Courier Services; Library Charges, etc.

TIPS to help you Avoid Rejection

Travel and Related Expenses Commuting (home to/from work and between two workplaces) Passport & immigration fees Thesis examination/defense related travel Reimbursement of airfare acquired with frequent flyer points. EligibleIneligible Transportation Remember to report mileage, do not provide gas receipts Maximum mileage allowed 500 km one way Remember to include research justification for car rentals to address “lowest rate available” requirement LRA extends to transport to/from airport – ex. Niagara Airbus is eligible, taxis are not Meals & accommodation Translate receipts (ex. “meal, no alcohol”) Travel insurance Entry visa fees Safety-related expenses for field work travel.

Travel and Related Expenses Supporting Evidence Requirements Separate claim for each claimant for each trip Traveler’s affiliation to the grant holder’s research project Signature of claimant and grant holder or delegate Signature of department head or dean for grant holder’s travel claim. Purpose of trip Emphasis on research – include “for research purposes” in purpose/rationale box on claim. Dates & destinations If a conference, accommodations are eligible the day before and after. Longer if research justification is provided. Prospectus or program for conference related travel First few pages are sufficient to establish the date, location and research purpose Details of daily expenses Details of vehicle usage Original receipts (no credit card slips). Write translations on back of receipt Original air travel ticket & boarding passes (if available). Boarding passes are best evidence that trip was taken.

Sabbatical and Leave Periods Direct costs for research work Travel to conferences Vehicle required for field work Equipment & materials transportation (to and from sabbatical location) One round trip ticket between home institution and sabbatical location. (NSERC/CIHR grants only) Transport of research personnel for supervisory or academic purposes Travel to home institution for supervisory purposes Living expenses. EligibleIneligible

Equipment and Supplies Expenses Research equipment and supplies (refer to checklist in the Tri-Agency Financial Administration Guide) Travel to manufacturer (for major equipment purchases only) Shipping for purchased equipment Brokerage & customs charges Extended warranty-equipment Staff training on use of equipment or specialized facility Maintenance and operating costs for equipment/vehicles used for research. Insurance (Equipment & Vehicles) Space/facilities rental Construction/renovation of facilities. EligibleIneligible

Computers & Electronic Communications Monthly connection or rental costs of telephones Connection or installation of communication lines Voice mail Library acquisitions, computer and other information services provided to all members of the Institution. EligibleIneligible Computers, hardware, & software for research With research justification Internet service for research at home or at Institution (if not normally provided by the Institution) The Tri-Council defers to institutional policy in this regard. BUFA members are entitled to 50% reimbursement. Cellular phone & Personal Digital Assistants (PDAs) for research data collection use only. Cell phone use must be pre-approved by the Tri- Council; otherwise only research-based calls that are itemized are eligible.

Computers & Electronic Communications Supporting Evidence Requirements : Original invoices, contracts, receipts Remember that computers over $5,000 must be purchased on a PO, include at least 2 quotes Purchases over $15,000 must include at least 3 quotes Make sure all POs on a research account (regardless of expense) include “For research purposes” Research justification Written justification for PDA acquisitions/use Authorization of grant holder or delegate.

Dissemination of Research Results Development & maintenance of Web-based information Dissemination of findings –via traditional & contemporary means Page charges for published articles including open access costs Manuscript preparation Translation Workshops, seminars directly related to the research. Be sure to include “dissemination for research purposes” on all cheque requisitions to pay external vendors. Eligible

Hospitality Expenses ELIGIBLE CONTEXT: Networking A formal courtesy between the grant holder and guest researchers Research related activities Assemblies that aid and contribute to the achievement of the research objectives such as meeting with partners and stakeholders. Be sure to include the name(s) and affiliated institution(s) of the colleague(s) hosted, on the back of the receipt.

Hospitality Expenses EligibleIneligible Non-alcoholic beverages Alcohol Highlight any alcohol charges on receipts and charge them to a non-research account. Be sure to calculate and remove alcohol taxes. Meals Entertainment Gifts

Hospitality Expenses Purpose of the event Date(s) of the event Number of participants Original receipts (no credit card slips) Authorization of grant holder or delegate. Supporting Evidence Requirements :

Eligible Services and Miscellaneous Expenses Recruiting costs for research personnel Safe disposal of waste Books, periodicals, specialized office supplies, not provided by the Institution Training/development in novel techniques necessary for the research Professional association or scientific society memberships necessary for the research Monthly parking fee for a vehicle specifically required for field work, when used for that purpose. Be sure to note “for research purposes” to distinguish them from education or other costs.

Services and Miscellaneous Expenses Ineligible Education related costs such as thesis preparation, tuition fees Cost for preparation of teaching materials Regulatory compliance costs including ethical review, biohazards, environmental assessments Professional training or development Staff recognition and awards Monthly parking unless specifically required for field work Regular clothing Patenting Basic services & supplies for research labs (ie heat, distilled water etc) Moving a lab Insurance costs for buildings/equipment Sales tax to which an exemption or rebate applies Donations

Finally… The Tri-Council results are a great success for Brock. We have made great progress, but there are still areas to work on. Within this high standard of compliance, we want to help you with your research spending.