University of Saskatchewan

Financial Services (FS)

Tri-Agency Financial Administration

Institutional Approval Guidelines for Compensation Related Expenses (Revised Aug.14, 2017)

 The university defines a student stipend as an award paid to a student from a research fund, with the purpose of providing financial support to complete the normal requirements of the academic program.  Stipends are financial assistance only, with no set criteria. Receipt of a student stipend enables a student to undertake a role that is normally unpaid or which cannot be measured in terms of a task. Efforts may include research collaboration with the supervisor or others, developing techniques and methodologies, or gaining knowledge of scholarly ideas. There can be no assigned tasks beyond what is required for the student to complete their academic program.

Note that if a stipend is deemed by CRA to be significantly above that required to pay living expenses and tuition, they may deem the stipend to be income because there is a demonstrated financial gain.

When Tri-Agency funding is to be used to cover the student stipend, please complete the University of Saskatchewan Student Stipend fillable pdf form and once completed, attach to the EJS.

Following this process allows the university to be in alignment with the Tri-Agency definition of a stipend which is financial support given to a recipient of a training award, or provided by a grantee to a trainee, to support them while they are working on their research thesis and/or gaining research experience.  Tri-Agency defines salary as remuneration for work performed by research personnel that contributes toward the direct costs of research for which the funds were awarded. As the institutional approver, please familiarize yourself with the compensation related expenses provided on the Tri-Agency’s website at: http://www.nserc-crsng.gc.ca/Professors-Professeurs/FinancialAdminGuide-GuideAdminFinancier/FundsUse-UtilisationSubventions_eng.asp#compensation

Guidance

Compensation expenses use the electronic job submission process.  The institutional approver will look at the expenses incurred and using the guidance below will make a determination of compliance.

Proper Authorization

1. Expenditure properly authorized

Check to ensure the electronic job submission has the proper authorization.  In some instances, an email sent by the researcher can be considered as the authorization to hire an individual.

The researcher is responsible for authorizing or initiating expenditures from his/her grant account in accordance with the Tri-Agency's requirements and conditions of grants and with the university’s policies. The only other individuals who may initiate or authorize expenditures from a Tri-Agency fund are those where the researcher’s has provided written delegated of that authority.  A delegation of authority form should be completed for all Tri-Agency funds even if there is no delegation involved.

The signatures certify that:

  • all expenditures on the claim are for the purpose for which the grant was awarded;
  • all expenditures on the claim are eligible expenses;
  • all goods and/or services have been received;
  • the charges included have not been claimed for reimbursement from other sources; and
  • reimbursements for expenditures received from other sources or institutions must be disclosed to the administering institution.

 2. DOSA if fully documented

  • If another person has authorized the expenditure ensure there is a completed Delegation of Signing Authority form on record
  • If the researcher delegates authority on a research fund, the delegation of signing authority form must be complete and stored with the institutional approver for verification purposes. 

 3. Sufficient fund balance

The fund that the expenditure is to be charged against must have a sufficient balance to cover the expenditure. 

 4. Dates within Timeline

  • ensure the travel dates are within the time period was within the grant timeframe

Supporting documentation

5. EJS Information Complete

  • The Tri-Agency expects there to be a signed record regarding personnel paid from Tri-Agency awards.  In most cases this should be the letter of offer which includes the following (which is confirmed in the body of the EJS screen):
    • Name of the individual
    • Job category
    • Salary level
    • Affiliation to the grant (proper coding)
    • Length of time of the appointment
    • Employee benefit package offered
    • The letter of offer does not have to be included in the EJS process for hiring a student but the letter should be on file in the department or with the IA for review, approval and audit purposes.

Eligible Expenses

6. Account Code Correct

  • If the individual is being paid for work the following account codes are to be used. 

Related UniFi account codes


60101     Medical Residents
60102     Research Professional Staff
60206     Research Administrative Staff
60207     Research support Staff
60208     Honoraria to Cdn Resident
60209     Honoraria to non-Cdn Resident
60104     Student Assistant Undergrad - Cdn
60105     Student Assistant Undergrad - International
60106     Student Masters - Cdn
60107     Student Masters - International
60108     Student PhD - Cdn
60109     Student PhD - International
60110     Student – Post Doc – Cdn
60111     Student – Post Doc – International


  • The institutional approver will have to ensure that the appropriate documents for international students have be obtained
  • Scholarships, bursaries or fellowships are allowable and should use UniFi account codes:

750     Undergraduate Scholarships, Bursaries & Prizes
75001     Bursaries – Undergraduate
75002     Fee Remission & Prizes - Undergraduate
75003     Scholarship - Undergraduate - Canadian
75004     Scholarship - Undergraduate - International
75005     Other student assistance - Undergraduate

751     Graduate Scholarships, Bursaries & Prizes
75101     Bursaries - Graduate
75102     Fee Remission & Prizes - Graduate
75103     Scholarship - Masters Student - Canadian
75104     Scholarship - Masters Student - International
75105     Scholarship - PhD Student - Canadian
75106     Scholarship - PhD Student - International
75107     Scholarship – Post Doctoral Fellow – Canadian
75108     Scholarship – Post Doctoral Fellow – International
75109     Other student assistance - graduate

752     Student Stipends - Undergraduate
75201     Student Stipend - Undergraduate - Canadian
75202     Student Stipend - Undergraduate - International
75203     Other Undergraduate Student Stipend

753     Student Stipends - Graduate
75301     Student Stipend - Masters Student - Canadian
75302     Student Stipend - Masters Student - International
75303     Student Stipend - PhD Student - Canadian
75304     Student Stipend - PhD Student - International
75305     Student Stipend - Post Doctoral Fellow - Canadian
75306     Student Stipend - Post Doctoral Fellow - International
75307     Other Graduate Student Stipend


  • The institutional approver will have to ensure that the appropriate documents for international students have be obtained and verified

7. Confirm eligibility

  • The following information has been provided to assist in the determination of eligibility.

Eligible Expenses

As the institutional approver, compensation related expenses must adhere to the following:

  • There must be a letter of offer.  The letter should be initiated by the grant holder or an individual who has been delegated that authority.
    • The grant holder must complete a delegation of signing authority (DOSA) form, which has the delegate’s and his/her signatures in blue ink.  The completed DOSA form is to be forwarded to the institutional approver who is responsible for retaining these so that they are available for monitoring purposes.
  • Salaries and the actual cost of related non-discretionary benefits for work performed by research personnel that contributes towards the direct cost of research and must meet the following condition, as applicable:

NSERC and SSHRC

    • Salaries to postdoctoral fellows are limited to two years' support.
    • Three years' support is acceptable, when justified, to attract exceptional candidates from outside Canada.
    • NSERC only - the three-year appointment must be offered up front and reported to the Agency with a written justification within one month of an offer being accepted.
  • Stipends paid to trainees (e.g. undergraduate, graduate students, postdoctoral fellows) shall be in accordance with institutional policies, and must meet the following conditions, as applicable:

NSERC and SSHRC

    • Stipends to postdoctoral fellows are limited to two years' support (NSERC and SSHRC).
    • Three years' support is acceptable, when justified, to attract exceptional candidates from outside Canada. The three-year appointment must be offered up front and reported to the Agency with a written justification within one month of an offer being accepted (NSERC only).
    • Stipends to visiting researchers up to a maximum of $2,000 per month for up to 125 days per year, not including travel and subsistence costs (NSERC only).

 CIHR

    • For those with a PhD degree (or equivalent), the maximum period of support is three years and candidates will only be eligible for support until the end of their fifth year of post-PhD training.
    • For those with a health professional degree who are not enrolled in a graduate degree program, the maximum period of support is four years.
    • For those with a health professional degree who are enrolled in a graduate degree program, the maximum period of support to complete the degree is five years and includes funding received to complete a Master's degree or non-degree research training.
  • Any journal voucher moving compensation related expenses must have been initiated by the grant holder or an individual who has been delegated that authority.  This is normally through an email to payroll.
    • The grant holder must complete a delegation of signing authority (DOSA) form, which has the delegate’s and his/her signatures in blue ink.  The completed DOSA form is the responsibility of the institutional approver and must be made available for monitoring purposes.

Other eligible compensation-related expenses

  • Consulting fees.
  • Fees paid for the purpose of participant recruitment, such as modest incentives to consider participation (i.e. to establish a potential participant pool), where approved by a Research Ethics Board.
  • Fees paid to research participants, such as modest incentives for participation, where approved by a Research Ethics Board.
  • Subcontract costs.
  • Clerical salaries directly related to dissemination activities, including manuscript preparation.
  • Honoraria for guest lecturers.
  • Scholarships, bursaries or fellowships with UniFi account codes as listed above.
  • Student stipends as listed above.
 

Examples of Non-Eligible Expenses