Guidelines & Procedures

Administration of Research Funds

(Approved by Research Committee of Council, April 10, 2002)

Purpose

To provide guidance concerning the procedures to be followed in relation to Policy #8.22, Administration of Research Funds.

Guidelines

Establishing research accounts

The Office of Research Services must have a copy of all relevant compliance documentation (human ethics, animal care, biohazard permit, external institutional approvals that may be required, etc.) prior to the opening of an account.

Tri-Council Grants

• Upon receipt of the award letter, the Office of Research Services shall determine if all the terms and conditions of the grant, such as requirements for animal care, human ethics, or biosafety, are met.
• The Office of Research Services shall forward a copy of the award letter and Account Authorization Form to the Financial Services Division.
• In the case of renewals, the same account will be used BUT renewal instalments must be authorized as per Account Authorization procedures.

Other Grants

• For those grants where documentation has been previously submitted to the Office of Research Services, the Principal Investigator is responsible for ensuring that the award letter and any supporting documents are forwarded to the Office of Research Services. Upon receipt of the award letter and supporting documents, the Office of Research Services shall determine if all the terms and conditions of the grant, such as requirements for animal care, human ethics, or biosafey, are met. The Office of Research Services shall forward a copy of the award letter, relevant documentation and an Account Authorization Form to the Financial Services Division.
• For those grants where documentation has NOT been previously submitted to the Office of Research Services, the Principal Investigator must submit a completed Request for Research Account Form with all supporting documentation attached. Upon receipt of the Request for Research Account Form and supporting documents, the Office of Research Services shall determine if all the terms and conditions of the grant, such as requirements for animal care, human ethics, or biosafey, are met. The Office of Research Services shall forward a copy of the award letter, relevant documentation and an Account Authorization Form to the Financial Services Division.
• The Financial Services Division will notify the Principal Investigator when the research account has been established.

Contracts

• When the contract is completely signed, the Office of Research Services will forward the official University copy of the contract and an Account Authorization Form to the Financial Services Division.
• The Financial Services Division will notify the Principal Investigator when the research account has been established.

Continuous Research Accounts

• The primary purpose of a Continuous Research Account is to consolidate residual funds that are intended to be used for research. Upon termination of the grant period or contract, any remaining balance will be treated as per the terms and conditions of the grant or contract and the project account will be closed. Should there be no provisions made for dispersal of the funds, the funds will remain with the University and made available to the Principal Investigator(s) and/or co-investigator(s) to be used for research purposes. The resulting funds will be transferred to a Continuous Research Account.
• To establish a Continuous Research Account, the Principal Investigator shall submit a completed Request for Research Account Form to the Office of Research Services, identifying the sources of funds. A Principal Investigator will have only one Continuous Research Account.
• Other funds may be deposited into Continuous Research Accounts by authorization of the Office of Research Services.
• Principal Investigators will submit requests for transferring funds to the Office of Research Services. If the source of funds is attributable to residual funds from a previous research project, approval must be received from the Department Head to transfer funds. The Office of Research Services will notify the Financial Services Division of all approvals and Financial Services will process required accounting entries.
• Research conducted using funds from a continuous research account must be in accordance with University policies and procedures.

Closing research accounts

• When a project is completed, the researcher must notify the Office of Research Services.
• The Office of Research Services will ensure that all the terms and conditions of the grant or contract have been met and determine if there are any obligations and undertake any procedures required for termination.
• The researcher, in consultation with the Financial Services Division, will ensure that all financial transactions associated with the project are appropriately recorded prior to the closing of the account.
• The researcher will request the Office of Research Services to transfer any residual funds in accordance with the procedures for Continuous Research Accounts.

Advances

• Only multi-year grants are eligible for advances; that is, only multi-year grant accounts will be allowed to incur a negative balance.
• Unless prior approval has been received, accounts with negative balance of greater than 20% of the next instalment will be frozen. Notification will be sent from the Financial Services Division to the Account Administrator, copied to the Department Head, Dean and the Office of Research Services.
• In multi-year grants, except for the last year:
  • Any advance above 20% of the current year award must be approved in writing, by the Department Head and Dean.
  • Copies of all approvals must be submitted to the Financial Services Division.
• Advances of any amount in the final year of a grant must be approved, in writing, by the Department Head and Dean, with a copy to the Financial Services Division.

Payroll commitments

• Any payroll commitments made on research accounts will be considered as an encumbrance against that account. Other expenditures will be allowed only against the remaining unencumbered funds.

Change of status of account administrators/principal investigators

The researcher must notify the Office of Research Services of any changes in academic status. The Office of Research Services shall inform the Financial Services Division of all status changes.

Researchers transferring departments and/or colleges

• When a researcher transfers from one department (college) to another, responsibility for existing research accounts will also be transferred with the approval of the Department Heads (and Deans if applicable) of the department (college) of origin and the department (college) of destination.
• The Office of Research Services and the Financial Services Division must review proposed changes to ensure that all financial and academic obligations are taken into consideration.

Researchers changing appointment status

• Researchers whose appointment status has changed (e.g., to professor emeritus, adjunct) must notify the Office of Research Services to ensure that the necessary arrangements have been made with sponsoring agencies.
• The research activity will be coordinated by the unit that makes the appointment.

Departing researchers

• All grants and contracts will be reviewed to ensure compliance with the terms and conditions of the award.
• Continuation of the research project at the University of Saskatchewan should be facilitated. Should the sponsor transfer the role of Principal Investigator to another researcher, the account administration will also be transferred. If the departing researcher maintains his/her role as Principal Investigator, account administration will remain with the Principal Investigator.
• If the Principal Investigator is transferring to a Canadian research institution, transfer of grants and contracts may be accommodated, subject to outstanding commitments to the University of Saskatchewan.
• If continued research at the University is not possible, and after transfer of grants or contracts has been executed, any residual funds shall remain with the University under the direction of the Dean, in consultation with the Department Head. The funds must be used for research purposes.