Guideline(s) related to post-award administration of Research Fund:

Hospital Authorities Reimbursement

Hospital authorities through the various hospitals incur expenses for UBC PIs who hold research grants at UBC.

UBC is ultimately responsible to the sponsor that is funding the research project. Providing appropriate and complete supporting documentation is one of the elements for compliance and an important control to eliminate risks associated with insufficient or improper supporting documentation. We therefore need to clarify the supporting documentation requirements according to type of transaction.

The PI’s approval on the "Create Supplier Invoice or Create Supplier Invoice Request" task in Workday represents authorization to pay.

Required Supporting Documentation

Salary and Benefits

  • Employee name
  • Position/Job title
  • Nature of work performed
  • Period worked
  • Proof of payment, as posted in general ledger (GL)
  • Formula/calculation how salary or benefit charged based on proof of payment
  • Formula/calculation of allocation with no proof of payment, i.e. vacation leave

Operational/Technical/Laboratory Supplies

  • If taken from hospital inventory:
    • Item (description)
    • Quantity
    • Unit cost
    • Total
  • If reimbursement is 3rd party vendor payment:
    • Copy of invoice/receipt (original may be requested during audit)
    • Purchase order according to UBC guidelines

Travel Expenses

  • Travel expense report with the following information:
    • Name of traveler
    • Position/Job Title
    • Inclusive dates of travel and location
    • Purpose of travel that explains its relevance to the research project
    • Signature of traveler
  • Provide backup(s) that the travel took place, such as
    • Boarding pass (only if required by the sponsor)
    • E-ticket receipt
    • Conference registration/prospectus/agenda
    • Hotel receipt
    • Transportation receipt, i.e. taxi, bus fare

Fees – Professional/Technical/Research Services

  • Internal billing
    • Description of service or work done as it relates to the research project
    • Period covered
    • Formula or calculation of fees
  • If reimbursement involves a 3rd party vendor payment
    • Agreement or purchase order according to UBC guidelines
    • Copy of invoice/receipt (original may be requested during audit)


To simplify the process involving 3rd party payment and travel reimbursement and for original supporting documentation to be maintained at UBC, we strongly recommend that UBC directly reimburses the vendor or traveller.

Research Subject Payments

This guideline is to help define the business process when paying research subjects. Please review UBC Policy 89 / LR9 - Research Involving Human Participants that defines payments to individuals for participation in scientific research conducted on human subjects.

The Research Ethics Board must review and approve incentive plans involving recruitment and payment to research subjects. The Principal Investigator (PI) is responsible for the accountability of funds received and disbursed to research subjects according to the research protocol approved.


  1. Faculty/Department Finance Staff creates expense report or supplier invoice request.
  2. The faculty or department creating the expense claim must maintain all supporting documentation (e.g. signed receipts, coded list of payments, attestation of researcher and/or others involved in incentive payment) for audit purposes.
  3. The Memo fields should state "Research Subject Payments" and contain a description of the research in question.
  4. If the payment per research subject is $500 or more per calendar year, the payment will be made directly to the research subject. The department should submit expense claim by using Create Supplier Invoice Request task. Use ledger account 6300 with Spend Category SC0131 - Token of Appreciation. If the research subject is a Canadian resident, their social insurance number will be required and a T4A will be issued in order to meet Canada Revenue Agency reporting requirements.
  5. If the payment per research subject is less than $500 per calendar year, use ledger account 6100 with Spend Category SC0120 - Research Study Participation. The payment is not taxable. Depending on the nature of the study, the amount payable to each subject and the total number of participants, the following payment methods are recommended:
    • Electronic fund transfer to the PI or delegate: The PI or delegate disburses the funds and promptly returns any unspent funds back to the PG after the research subject study is completed. The number of research subjects and the amount of payment per research subject should be indicated in the Expense Detailed support for the payment must be available for audit review if requested.
    • Cheque payable directly to the research subject: When there is no face-to-face interaction with the research subject, a cheque can be issued directly to the participant. The PI is responsible for ensuring that confidentiality requirements are met.
    • EFT directly to the research subject: When there is no face-to-face interaction with the research subject, EFT can be made directly to the participant. The PI is responsible for ensuring that confidentiality requirements are met.
    • Cash: For small amounts that can be covered by a Petty Cash Fund, cash may be used. Please see UBC Policy 119 / FM3 – Cash Handling. Available petty cash funds are recorded in ledger account 1080 with a custodian worktag.
Interfund Transfer - Research Grant

Interfund transfers are initiated by Office of Research Services (ORS) and University Industry Liaison Office (UILO) for the current month through integration from RISe to Workday (WD), and Research Finance (RF)  will process succeeding fund transfers.

ORS and UILO will provide a report of succeeding interfund transfers for RF to process in Workday.

Departments should coordinate with ORS or UILO for interfund transfers affecting Grant worktags, to update the budget in RISe then to Workday.

Interfund transfer is only applicable for Fixed Amount award line type. There should be no interfund transfer for Cost Reimbursable award line type in order not to duplicate revenue of the non-primary award line. Revenue for Cost reimbursable award line is recognized at the specific award line where expense is posted.

Ledger Accounts & Spend/Revenue Categories:

Ledger Account Spend Category
9800 Transfers Out Transfers Out | From Capital
  Transfers Out | From Endowment
  Transfers Out | From General Purpose Operating
  Transfers Out | From Research
  Transfers Out | From Scholarships and Bursaries
  Transfers Out | From Trust


Ledger Account Revenue Category                                               
4800 Transfers In Transfers In | From Capital
  Transfers In | From Endowment
  Transfers In | From General Purpose Operating
  Transfers In | From Research
  Transfers In | From Scholarships and Bursaries
  Transfers In | From Trust


Cost Recovery Payments

The intent of this guideline is to define the procedures using Record Cash Sale task (cheque payment) or Create Ad Hoc Bank Transaction task (EFT/wire payment) for Grants in Workday. Cost Recovery Payment is a payment to recover costs charged against the Grant, which is not from the Sponsor under the terms of the award agreement. This payment will be credited to the corresponding expense recovered. 

This is not to be confused with Cost Reimbursement billing in Grants module, where the payment is from the Sponsor of the award for an invoice sent in accordance with the award agreement. An example would be an award agreement that stipulates invoicing to Sponsor is based on the actual expenses incurred for a certain period.


Record Cash Sales task to deposit cheque cost recovery

1. Faculty/Department Finance Staff initiates the cheque deposit by following Record Cash Sale job aid.

   Provide the following information for the Grant:

  • Customer: Miscellanous Cash Receipts
  • Revenue Category: Unearned Revenue
  • Grant: Grant ID
  • Memo: Indicate the grant #; expense ledger account & spend category
  • Attach supporting documentation (e.g. scanned copy of the cheque and other supporting documents) on the Attachments tab

2. Transaction routes to the assigned Research Finance Officer (RFO).

3. RFO reviews the transaction and approves, if everything is in order or sends back if further information or documentation is required.

4. Faculty/Department Finance staff prepares accounting journal to reclassify unearned revenue to the appropriate spend category

  • For salary cost recovery, use journal source “7-Payroll Accounting Journal” and select the appropriate spend category (e.g. Salaries | Student Bachelor Domestic) on the Spend Category field & select the employee name on the Additional Worktags field).
  • For non-salary cost recovery, use journal source “Central Manual”

Create Ad Hoc Bank Transaction task to record EFT/wire cost recovery

Only Research Finance can perform this task by following the Create Ad Hoc Bank Transaction job aid

The Faculty/Department Finance Staff requests RFO to record the EFT/wire payment by sending the following information to RF’s email address –

  • Deposit reference # (from outstanding wire payment listing)
  • Amount
  • Grant ID
  • Spend Category for Cost Recovery
  • Documents related to the payment