Reporting and Supporting Evidence
Research activity reports, both progress or final, may be required for some grants. Consult the individual program descriptions for specific requirements.
- Institutions are required to submit an annual Statement of Account to the Agency, signed by the designated official at the institution, for every grant for the period ending March 31 of each year, using the Agency’s Grants in Aid of Research Statement of Account (Form 300).
- If the Form 300 sent to the Agency is not signed by the grantee, then the institution must retain a copy of the Form 300 signed by the grantee.
- In addition to the Form 300, each institution must review a reconciliation report provided by the Agency's Finance Division. The institution must return the Form 300, as well as the reconciliation report, by June 30 for the period ending March 31.
Note: institutions that use the on-line Financial Data Submission and Reconciliation (FDSR) system are not required to return the reconciliation report.
- Institutions are required to submit other financial reports as requested by the Agency.
For each grant, the institution and/or the grantee must keep complete and accurate records on the use of Agency funding, including verifiable audit trails with complete supporting documentation for each transaction, for a minimum of seven years.
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. The signatures certify that:
- all expenditures on the claim are for the purpose for which the grant was awarded;
- all expenditures on the claim are eligible expenses;
- all goods and/or services have been received;
- the charges included have not been claimed for reimbursement from other sources; and
- reimbursements for expenditures received from other sources or institutions must be disclosed to the administering institution.
Grantees must be able to provide supporting documentation for all expenditures charged to their grant accounts. Such documentation includes:
- salaries or stipends paid to research personnel:
- signed records regarding personnel paid from grant funds, including names, categories, salary levels, affiliation to the grant;
- length of time supported in each case;
- details of employee benefits charged and relevant calculations.
- equipment and supplies:
- supplier invoices indicating details of purchases;
- prices paid.
- internal expense allocations or shared expenditures:
- documentation indicating the exact charge made;
- the method of calculation or attribution;
- the grantee’s authorization for those assigned to the Agency account.
- hospitality for networking and research-related activities:
- the date(s) of the event(s);
- number of participants;
- purpose of the event;
- counter signature by the department head or dean for hospitality expenses claimed by the grantee.
- incentives paid for research recruitment and participation:
- supplier invoices indicating details of incentive purchases;
- the application to a Research Ethics Board (REB) detailing incentive plan (method of distribution, value of incentives, number of people receiving incentive);
- the REB approval of the incentive;
- proof of payment of incentives (e.g. signed receipts, coded list of recipients, attestation of researcher and/or others involved in incentive payment).
Individuals claiming travel-related expenses from a grant must prepare a separate claim for each trip. These claims must also conform to the standard travel policies and procedures of the grantee's institution. For claimants other than the grantee, the affiliation with the grantee's research group must be specified. If the traveler is a student, the claim must be signed by the grantee. In the event that the traveler is the grantee or a visiting researcher, the claim must be countersigned by the department head or dean confirming the relevance of the travel to the research being funded.
The travel claim must include the following information:
- purpose of trip;
- dates and destinations (person or location visited);
- official supporting documentation (e.g. prospectus or program, indicating the dates of conferences and workshops);
- details of daily claims for expenditures relating to those visits;
- details of any vehicle used;
- original receipts, such as hotel invoices and car rental agreements (credit cards slips are not valid receipts); and
- original air travel ticket receipts and boarding passes (if available) or any other evidence that supports travel expenses claimed (e.g. a written attestation from the grant holder).