Guidelines

Guidelines 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)

Alternative

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.

Procedures

  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.
    • Petty Cash & Imprest Accounts: Please contact Treasury for information regarding the use of Petty Cash and Imprest Accounts for research subject payments.
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.

Procedures

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 “1-Campus 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 – AR@finance.ubc.ca:

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

Guidelines

Research funds from internal sources or from external sources where the Sponsor has no restrictions on the use of funds are recorded in Unrestricted Research Fund Code FD220. Internal sources include funds transferred from programs, unrestricted research, and unrestricted gifts worktags in fund code FD810. There are four major components of unrestricted research funds:

  1. Start-up funds
  2. Surplus from expired research grants
  3. Matching contributions
  4. Fee for Services 
  • Start-up funds are funds from internal sources, generally from programs and unrestricted research worktags to support Principal Investigators (PIs) establish their research operations.
  • Surplus from expired research grants must meet the following criteria to be categorized as unrestricted:
    • Agreement or award letter indicates that surplus will be retained by the PI/Institution, or
    • Agreement or award letter is silent on the treatment of surplus and it is below 40% of total project funding, or
    • Sponsor is invoiced through cost recovery or upon delivery of certain milestones. 


      These funds were originally intended for research and should continue to be used for such purpose in a broad sense, such as travel expenses to attend research conferences, hire students for research and other research supplies when these are not covered by other research projects.

      PI must comply with applicable ethics requirements when funds are used for research projects.

  • Matching contributions are from internal sources, such as programs, unrestricted research and unrestricted gifts worktags to comply with certain conditions for the research project as whole.

  • Fee for services are revenues generated for activities with research component, including clinical trials.

A research grant worktag is created to facilitate accounting and reporting where needed with differentiating parameters as follows:

      

Create Research Grant Worktag

  1. ORS/UILO Research Officer creates research grant worktag following standard guidelines in creating an award/grant in RISe.

Process for Expired Grants with Surplus

     Research Finance Officer - 

  1. Reviews expired research grant with surplus
  2.  Apply the criteria above to determine if surplus could be categorized as unrestricted and be retained by PI/institution
  3. If so, coordinates with PI to confirm the transfer of surplus to his/her unrestricted research grant, if one already exists. If not, PI has to request the setup of new unrestricted research by submitting a RPIF to ORS
  4. Transfers the surplus net of overhead (if expired grant F&A Rate Agreement > 0%) to PI’s unrestricted research grant
  5. Inactivates the expired grant
  6. Requests ORS/UILO to increase the budget of PI’s unrestricted grant.

​Applicable UBC policies and guidelines​

                      

Delegation of Grant Manager Role Signing Authority for Grants

A. Delegation of Research Spending Responsibility to UBC Staff or Faculty Member -  UBC Research Policy LR2 allows for UBC Researchers given Research Spending Responsibility for a UBC research account to delegate their authority to approve expenditures from such research account to another UBC staff or faculty member provided that their Department Head is notified in writing of the delegation. For clarity, any UBC Researcher with Research Spending Responsibility who delegates authority will continue to be responsible for ensuring all transactions in such research account, including all expenditures approved by the person(s) with delegated authority, are fully compliant with Funding Terms, UBC policies and any other applicable requirements.

For UBC staff or faculty member delegation: The Grant Manager delegation of signing authority can be initiated and approved by the Principal Investigator (PI) or Administrative PI as follows:

      1. In Workday - refer to Adding Additional Signing Authority training video found here
           for instructions (note that CWL login is required)

          1.1 - Information required for the delegation: grant worktag, name of delegated individual,
           and the effective date of the delegation
          1.2 - This delegation will remain in effect until the earlier of: Princial Investigator (PI) or
          Administrative PI removal of the delegation, or term end date of the grant.

       2. For assistance with initiating the Workday delegation of additional signing authority or
           multiple signing authorities, please contact:

           2.1 Cost Centre Manager or HR Partner roles to support PI for delegation

                 2.1.1 - Cost Center Manager initiattes the signing delegation in Workday, which routes to
                 the PI or Admininistrative PI and Research Finance Officer.
                 2.1.2 - PI or Administrative PI approves the signing delegation in Workday
                 2.1.3 - If no action is taken within 7 days of the initiation in section 2.1.1,
                 the Research Finance Officer will follow-up with the PI or Administrative PI for approval
                 or seek written approval to add delegated individual with grant manager role
             

          2.2 Integrated Service Center (ISC) by:

                 2.2.1 - Submitting a Service Now Ticket, with the information required in
                 section A.1.1 or section B.

                 2.2.2 - Contacting ISC to speak with a representative for direct support at 
                 604-822-8200 (UBCV) or 250-807-8163 (UBCO)

                 

          Note: Refer to Appendix 1 for the ISC Grants and Research Finance Process

 

B. Delegation of Research Spending Responsibility by the PI to Contingent Workers who are not UBC Staff or Faculty Member

The PI or Administrative PI may request, on an exception basis, for a contingent worker to be assigned delegated research signing authority.

The process to obtain approval:

  • Complete the Contingent Worker Delegation Approval Form with assistance from your Department/Unit to obtain the required approval signatories
  • The completed form should be provided to the ISC team as per the instructions provided in Section A.2.2.

 

Appendix 1: ISC Grants and Research Finance Process for Signing Authority Delegation

1. For signing authority delegation requests, ISC Grants will review the request and process as

    follows:    

  

 

2. For batch requests, ISC Grants will review the batch request and process as follows: