Responsibilities and Accountability

Accountability to Taxpayers

Since NSERC receives its funding through parliamentary appropriations, it has a responsibility to Parliament and to the Canadian people to ensure that the public funds put in its trust are well managed.

To this end, NSERC funds must be used effectively, economically and in the best interest of the organizations supported by the grant.

Roles and Responsibilities

The administration of NSERC grants is carried out by three partners: the principal applicant, the organization and NSERC.

NSERC defines the conditions under which its funds may be used, monitors the use of grants, and interprets its rules and requirements for the organizations and the principal applicant.

Grants are awarded to organizations promoting science and engineering to Canadian youth and are administered through the organization's administration system. The principal applicant authorizes expenditures in accordance with NSERC requirements, as outlined in this guide or as stated as a condition of a grant, and with the organization's policies. No one may initiate or authorize expenditures from an NSERC grant account without the principal applicant’s delegated authority.

Each organization establishes appropriate procedures, systems and controls to ensure that NSERC policies and requirements are followed. Administrative, personnel and accounting procedures must conform to the standards, practices and policies of the organization.

Each organization receiving NSERC funding is responsible for ensuring that certification requirements are in place for PromoScience-supported activities that involve human subjects, human pluripotent stem cells, animals or biohazards (if applicable). Information on the specific policies is available under Requirements for Certain Types of Research.

Direction of Activities

If an organization is not awarded all the funding that was originally requested, it can modify its activities according to the funding that it gets. Modified activities must still address the objectives of the original application, and can only be made if the Selection Committee did not direct funding to a particular aspect of the proposal (that information would appear in the Notification of Decision letter). All adjustments should be documented in the year-end progress report.

Should the grant amount be insufficient to allow the proposed program/activity to be delivered, funding may be used to support a different program or initiative, provided the funds are used for the purposes of science or engineering promotion as required by the PromoScience program. Any changes to the programs/activities being supported with NSERC funds must be discussed with the program officer and approved by NSERC. A revised budget may be required.

Financial Monitoring of Accounts

NSERC representatives may visit organizations to:

• assess whether principal applicants have the necessary financial/administrative tools to properly and effectively manage their PromoScience funds;
• review the effectiveness of procedures, systems and controls in place at the organization to ensure that NSERC’s policies and requirements are followed and that funds are well managed;
• review expenditures from grant accounts to ensure that these were made in accordance with the established policies, requirements and guidelines, and for the broad purpose intended; and
• share and disseminate information on guidelines and expectations for financial accountability and integrity.

Non-Compliance

Non-compliance with the requirements outlined in this guide, may result in the freezing or closing of the organization's grant account. If grant funds are used to pay expenditures contrary to NSERC's policies, they must be repaid to the grant account or to NSERC. In cases where organizations disregard the requirements outlined in this guide, organizational policies, or principles of sound financial management, NSERC may decide to take certain actions, including terminating the grant.

In cases of allegations of non-compliance with the PromoScience Grants Guide, the Tri-Agency Process for Addressing Allegations of Non-Compliance with Tri-Agency Policies applies.

Matters involving financial mismanagement, where there is evidence of fraud or criminal activity, are referred to the appropriate legal authority as per the Treasury Board  Directive on Losses of Money or Property.

Acknowledgments

Organizations are expected to acknowledge NSERC assistance in all official communications, advertising, public events and media releases.