Department Administrator Session #13

July 22, 2014

Agenda

• Tri-Agency Monitoring Review– Controls Worksheet– Required Supporting Documentation– Timeline for the Monitoring Review

• Next Session

Controls Worksheet – Self Assessment

• Submitted June 23rd 2014• 100 Controls reduced to 64 Controls• Self Assessment

– 9 Controls expected to be non-compliant• Authorization of Expenses (SMCs, CAF, …)

– Control # 26, 84, 87

• University compliance and eligibility review– Control # 52, 56, 86, 88 (plus 91, 94, 99)– Party other than Grant Leader or their delegate reviews the expenditures to

ensure they have been authorized by the grant holder or their delegate and are compliant and eligible

• CIHR Research Allowance Awards– Control # 49

Selected Transactions• 79 Transactions selected (breakdown below)

Type of Transaction # of Transactions

General Research Fund (NSERC/SSHRC) 6

Compensation 10

Internal Stores/Internal Charges 9

Equipment/Supplies 13

Hospitality/Travel 14

Financial Statements 5

Graduate Student Scholarships 9

Ethics (Humans/Animals) 8

CIHR Research Allowance Awards 5

Required Supporting DocumentationEmail from Tri-Agency Monitoring Review Team

• For the transactions selected in Compensation, Internal stores, Equipment-supplies, Hospitality, & Travel, you will be required to produce the following supporting documentation:

– A copy of all documents initiating expenditures signed by the grant holder or their delegate. 

– A copy of all supporting documentation, forms and other documents pertaining to an expenditure, including but not limited to:

• travel claim forms;• purchase requisitions;• purchase orders; and• HR staffing forms or notices. 

– Grant holders’ delegation of signing authority forms, if delegates have signed documents to approve expenditures.

Required Supporting DocumentationEmail from Tri-Agency Monitoring Review Team

Please note:  To make the most effective use of our time and yours, if the support functions for the grantees are decentralized, it is important to ensure that all documents requested above are retrieved from the various departments and sent to us in a bundle for our review.  Also, the aggregate of all documents for a given transaction must be equivalent to the amount of the transaction. Lastly, identify all supporting documents clearly by marking them with our reference number.

Required Supporting DocumentationEmail from Tri-Agency Monitoring Review Team

• Ethics certification transactions (human and animal):– Please provide, for the selected accounts, the supporting

documentation including:– Initial certificate (original copy) or « in principal » review;– All the subsequent renewals;– The documentation providing the date that the account was opened;

and– Any other relevant documentation. 

• Global payments transactions (Progress reports): – Please provide, for the selected accounts, the last signed progress

report of the student. 

Required Supporting Documentation

Email from Tri-Agency Monitoring Review Team

• CIHR Awards transactions: – Please provide the general ledger for the selected award holders

for the period of April 1, 2013 to March 31, 2014. • Statement of account (SOA transactions): 

– Please provide, for the selected accounts, the signed statement of account at March 31, 2014. 

• General Research Fund (GRF) and General Graduate Studies Fund (GGSF) transactions: – Please provide for the selected transactions, the supporting

documentation including any evidence of the grant holder’s or their delegate’s approval.

Required Supporting Documentation – NSERC Website

• The grantee is responsible for authorizing expenditures from his/her grant account in accordance with the Agency's requirements and conditions of grants and with the institution's policies. No other party may initiate or authorize expenditures from an Agency's grant account without the grantee's written delegated authority. All claims must have the grantee or delegate's signature.

• See the following url for details by transaction type– http://www.nserc-crsng.gc.ca/Professors-Professeurs/

FinancialAdminGuide-GuideAdminFinancier/Reporting-Rapports_eng.asp

Timeline for Monitoring ReviewJuly 28th UofG to submit supporting documentation for selected

transactions• Tri-Agency begin review of documentation• Current understanding – no opportunity for providing

supplemental information

Aug 18th – Sep 12th Meeting between Tri-Agency Monitoring Review team and UofG (VP Research, AVP Finance, Director RFS, Director RSS, Managing Director Office of Research)

Aug 18th – Sep 12th Tri-Agency Monitoring Review team to conduct interviews with the following individuals:• Selected Faculty• Selected Dept. Admin• Director RFS• Research Ethics/Animal Care Services• Others …

Week of Sep 12th Closing Meeting

Next Session

• Planned date