University of Saskatchewan

Financial Services (FS)

Tri-Agency Financial Administration

Institutional Approval Guidelines for Travel and Subsistence and Sabbatical/Research Leave Expenses  (Revised January 14, 2014)

Direct vs. Indirect Costs of Research

The Tri-Agency presumes funds to be used effectively and economically.  Expenses must be essential for the research for which the funds were awarded; known as the direct costs of research. The Tri-Agency expects the university to assume any indirect costs and general expenses of the research project.  Therefore, institutional approvers should use the following to guide them in determining if travel, subsistence and sabbatical/research leave expenses are direct costs of research which ensures the claim is compliant. 


There are two methods for a researcher to obtain a reimbursement for travel expneses: paper based or electronically through Concur.  The also Equipment, supplies, computer and electronic expenses can be made using different methods of payment.  These can appear as pcard purchases, internal purchases (Campus Computer Stores), invoices paid through UniFi or by cheque requisition and reimbursements.  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 travel claim form has the proper authorization. The authority to travel or  

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:

Who should sign the travel claim form?



One-up requirement



Department head. 

If the researcher is a department head, the dean must sign. 

If the department head is absence either the acting department head/dean must sign. 



Delegate’s supervisor/one-up



Researcher or delegate


2. DOSA if fully documented

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


Supporting documentation

Researchers are responsible to provide supporting documentation for all expenditures charged to their grant fund.  The claim must include the following information:

5. One travel claim per trip

6. Conference agenda/prospectus provided

6. Receipts are original

Travel Claim Form requirements

8. Trip purpose is defined

Overarching illustration - To attend the research conference on <the circumstance> which is relevant to my grant funded research on <subject of research> because <provide the reason>.  Here are a few illustrative examples:

9. Destinations

10. Per diems (meals) and hospitality

Account coding must be accurate.  Car rentals are to be coded to the travel account code not the car rental account code (73003). The following link will take you to the UniFi account code page.

Non-Eligible Expenses