1. Department Administrator Session #18
November 11, 2015

2. Agenda Tri-Agency Reporting Tri-Agency Monitoring Review follow up
RFS object code review
Tri-Agency expenses requiring justification
Tri-Agency Monitoring Review follow up
Audit review of:
Internal Stores/charges
Supply Managed Contracts (SMCs)
Procurement Card
Delegation of Authority Form
Account Clean up project
Next Session

3. Tri-Agency Reporting RFS Object Code Review
Approximately 80 object codes flagged as ‘Ineligible Expense’
Approximately 100 object codes flagged as ‘Expense to review’
RFS will provide pdf when we distribute slides so you are aware how we currently have flagged some object codes

4. Tri-Agency Reporting RFS Object Code Review
When preparing the annual F300’s, RFS has a reporting tool which reviews the object codes used and maps them to an appropriate category on the F300.
RFS is providing a pdf of the expenses mapped as:
Ineligible
Expense to be reviewed
There are a number of object codes on each form. That is because the University only has one chart of accounts so there are a number of object codes that are not relevant to research activity.

5. Tri-Agency Reporting Expenses Requiring Justification
Computer software/hardware
specialized software/hardware required for the research and not normally provided by the institution, and with adequate justification
Home internet
If it’s required for the research, and with adequate justification. Tri-Agencies have indicated that if home internet is required, it must be less than 100% charged to a Tri-Agency account
Printer and cartridge
for high volume jobs when used solely for the funded research and adequately justified. Also, a researcher will need to demonstrate that it’s cheaper to buy a printer, cartridges and papers than to use departmental printer (and pay user fees)

6. Tri-Agency Reporting Expenses Requiring Justification
Cellphone, smartphones, tablets etc.
when they are necessary for research purposes (e.g., data collection), and/or for personnel safety reasons with adequate justification.
Monthly cellphone and wireless charges
when being used for the research purposes (e.g., data collection), and/or for personal safety reasons only, and with adequate justification.
Usually not eligible Expenses
Fixing computer/laptop,
installing MS Windows or MS Office,
purchase of modem, adapter, cable, mouse, keyboard, hard-drives, and any other electronic supplies (not directly related to the research)

7. Tri-Agency Reporting Expenses Requiring Justification
The requirement for ‘adequate justification’ for the aforementioned types of expenses comes straight from the Tri-Agency Financial and Administrative Guide.
Should one of these expenses be selected for an audit then we have to demonstrate that we have the appropriate justification in place
During the summer of 2015, RFS was doing more of a review for these types of expenditures and we did ask more questions and request more info from researchers to support the expense.
This will continue into the future as it is a requirement of the Tri-Agencies.
If you are processing a transaction for one of these expenses for Tri-Agencies, you will need to ask the researcher to provide justification.

8. Tri-Agency Reporting Expenses Requiring Justification
If you are processing a transaction for one of these expenses for Tri-Agencies, you will need to ask the researcher to provide justification.
Justification does not need to be extensive. A short explanation is adequate … as short as a sentence or two if appropriate.
RFS typically will forward these justifications to the Tri-Agencies to ensure they are adequate unless we have gained enough comfort and understanding from previous responses that we can make the ruling ourselves.

9. Tri-Agency Monitoring Review Follow-up Internal Reviews
As per our response to Tri-Agency monitoring Review report, RFS will perform post transaction review RFS will run a transaction report for internal store, SMCs and Pcard transactions on a monthly basis (assuming large enough population). RFS will then sample an appropriate amount of transactions for compliance and eligibility.

10. Tri-Agency Monitoring Review Follow-up Internal Reviews
Internal Store transactions:
RFS will contact department admin and/or a person who has done a JE for supporting documentations such as:
(1) initiation and authorization by grant leader or his/her delegate (who has research knowledge) and
(2) how the expense is related to that grant (if necessary)
SMCs:
RFS will get invoice from FRS or A/P;
Dpt. Should provide other documentations such as purchase order, packing slip, initiation and authorization by grant leader or the delegate, and if necessary a justification for the expense (provided by the grant leader)
Pcard:
initiation and authorization by grant leader or his/her delegate (who has research knowledge) and
how the expense is related to that grant (if necessary)
any other relevant supporting documentation

11. Tri-Agency Monitoring Review Follow-up Internal Reviews
As a requirement to the Tri-Agencies, we must demonstrate we have appropriate controls in place to validate that our internal stores/charges, SMC’s, Pcards have been reviewed for:
Expense eligibility
Compliance to ensure the expense was initiated by the grant leader or an approved delegate (who is knowledgeable about the research)
This review will be an on-going practice that RFS will be doing.
Thank you to those that Asif has already reached out and requested additional documentation from.

12. Tri-Agency Monitoring Review Follow-up Delegation of Authority Form
The new Delegation of Authority Form has been reviewed and approved by:
A number of Department Administrators
8 faculty from various colleges/departments
Next steps:
Seek final approval of the new form with Finance Managers
Develop database with CCS
Test new database
Develop list of Institutional approvers by College/Department
Develop webpage to clearly define role of Institutional Approver and display current list of approvers
Develop implementation plan to have new forms signed and stored in new database
Use new database effective April 1, 2016

13. Tri-Agency Monitoring Review Follow-up Delegation of Authority Form
This project is in co-ordination with the Procurement and Payables office so the creation of a database to capture all types of delegates (Tri-Agency and Non-Tri-Agency) is the ultimate goal.
I am looking for more volunteers to assist with the Delegation of Authority form and ensure that we have the appropriate Institutional Approvers for each College/Department.
If you are interested, please send me a message asap

14. Account Clean Up project
Open Accounts by Award Type
As of Aug 4th
As of Nov 4th
Net Change
GPR
1053
951
102
Not Identified 27 17 10
Grant - Fund 300
569
546 23
Grant - Fund 301
763
762 1
Grant - Fund 306 24
Contracts
724
693 31
Total
3160
2993
167
The table above reflects the number of open accounts as at Aug 4th and as at Nov 4th. The Net Change reflects the number of accounts that have been closed and opened since Aug 4th.
We have a lot of GPR accounts … more than we have active faculty!!

15. Account Clean Up Total Grants and Contracts 2025 Past End Date
Past End Date
Grant - Fund 300
119
22%
Grant - Fund 301
154
20%
Grant - Fund 306 0%
Contracts
199
29%
Total
472
23%
No End Date 90
16% 27 4% 5 1%
122 6%

16. Account Clean Up
As of Nov 4th, we have 2025 open grants and contracts (excluding GPR accounts).
Of these, almost 25% of them are past their end date (using an end date of March 31, 2015)
Of the 2025 open accounts, more than 5% of them have no end date.
If you notice an account should be closed, please let us know.
If you notice an account has no end date, please let us know.
PLEASE HELP US SO WE CAN DEAL WITH OUR CURRENT AND ACTIVE ACCOUNTS … we all have enough on the go that we do not need OLD ACCOUNTS getting in our way!!!

17. Account Clean-Up Project General Purpose Research Accounts
Closed Grants
Grants Kept Open
No Direction Provided 92 38 82
Total Grants Targeted
Total Funds Returned To Departments : $ 76,010.03

18. Account Clean Up Reports – General Purpose Research Accounts
The majority of GPR accounts are in a positive balance. If the researcher is gone, lets move this money back to the Department so you can make use of that funding.
If a researcher has not spent money in the last 2 years and has no other accounts, I do not understand how that can be considered an ‘active researcher’. I will be following up with the departments that advised the GPR to be left open for these individuals.

19. Account Clean Up Reports – By Department
Produced reports for each department to flag:
Grant accounts past their end dates
Contract accounts past their end dates
General Purpose Research Accounts for your department
The last transaction date has been noted by Ghajan. The accounts that have not been used in a while are the ones that I would like to target for closing.

20. Account Clean Up Reports – By Department
I did not mention this during the meeting, but to keep things moving and closing the old accounts, cleaning up the information in FRS, Ghajan (my recent co-op student) left me with a report for each of your departments flagging the accounts past end dates (or no end dates) as well as the last transaction date.
I will be reviewing each of these reports and then following up with each of you … starting with the accounts that have not had a transaction in over 2 years.
This will not happen until the new year.

21. Other Discussion Will RAIMS link to My Grants Tracker or to FRS?
My Grants Tracker is a report within FRS
if a researcher is set up with the ‘researcher profile’ then he/she will open up FRS to his/her list of accounts.
If a researcher is set up with the ‘admin profile’ (similar to all of us) then he/she will open up FRS to the regular home page that all of us see.
I know there will be a link from RAIMS but I don’t believe there has been any discussion on where it will be directed (My Grants Tracker vs. FRS home page)

22. Other Discussion Is training for My Grants Tracker provided?
Yes … if a researcher or department/college wish to have My Grants Tracker training, please contact Eric Hinse or myself
If the training is for a larger group, we request that it be set up in a computer lab in your department so all those attending can login and follow along on screen.

23. Other Discussion
Is there something that can be done so FRS can answer the question: How much money do I have left to spend?
My Grants Tracker was designed to try and assist with this but it is still not clear to a user without considering:
Indirect costs still to be accounted for
Impact of future funding installments
There are a lot of projects currently underway but I will add this to the list and bring it up for discussion during 2016.
I will see if there if there is something that can be done.

24. Next Session Suggested Topics Suggested Case studies Next Session Date
PLEASE GIVE SOME SUGGESTIONS
Suggested Case studies
Next Session Date
EARLY FEBRUARY!!