Management of Research Expenditures

uOttawa Guidelines & Compliance

Compliance with the Tri-agency Guide on Financial Administration (latest version April 1, 2025) is required for all grants funded by the Tri-agency (CIHR, NSERC and/or SSHRC). This section provides guidance to uOttawa researchers on complying with the Tri-agency Guide and uOttawa’s institutional policies on research expenditures. These guidelines also help the University meet its obligations to additional diverse research funders. These uOttawa guidelines should be referred to when assessing if an expenditure is an appropriate use of grant funds.

The guidelines apply to all research funds held at the University, including:

Tri-agency Funds;
General research Funds;
University of Ottawa Research Funds;
All other funding sources, unless the funder allows more or less flexibility.

Mandatory Directives on Gifts, Honoraria and Incentives

The provision of gifts, honoraria and incentives must be in accordance with the administering institution’s policies and processes.

The provision of gifts and incentives to participants requires the prior approval of the administering institution’s Research Ethics Board. Grant recipients have an ethical duty to protect participants’ confidential information and provide documentation to justify the gifts and incentives. Please refer to the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans - TCPS 2 (2018)

Gifts, honoraria and incentives can be offered to an individual or group whose involvement in the funded research/activities is voluntary (i.e. not part of a contractual obligation or professional service) and the individual is not a member of the grant team.

“Honoraria” refers to monetary payments made on a one-time or non-routine basis to an individual as a “thank you” for a service for which fees are not traditionally paid (i.e. speeches, lectures, seminars, etc. by a guest lecturer/speaker). Grant recipients cannot receive honoraria from grants.

“Gifts” are cash or in-kind items provided freely as a token of appreciation, respect and/or goodwill. Gifts can be offered to establish/facilitate relationships with individuals or groups who are involved in the research/activity as participants or as research partners/contributors (i.e. guest researchers, research partners or community stakeholders) under the following circumstances:

when prescribed by cultural heritage/established traditions
as a formal courtesy

In recognition of the cultures and traditions of First Nations, Métis and Inuit, Elders and other Knowledge Keepers who also fulfill another role (i.e. an independent researcher) are eligible to receive gifts in a ceremonial or other context.

“Incentives” refers to cash or in-kind items offered to human participants as a means to establish participant pools or to acknowledge their participation in the research/activity.

Eligible expenses

Policy 85 defines conditions in which over expenditures may be authorized.

Research Expenses	Eligible Expenses
Employment and compensation	Salaries and the actual cost of related federal, provincial and institutional non-discretionary benefits for work performed by research personnel that contributes towards the direct cost of research for which the funds were awarded. Stipends paid to trainees (e.g., undergraduate, graduate students, postdoctoral fellows) Consulting fees. Fees paid and gifts for the purpose of participant recruitment, such as modest incentives to consider participation (i.e., to establish a potential participant pool), where approved by a Research Ethics Board. Subcontract costs. Clerical salaries directly related to dissemination activities, including manuscript preparation. Honoraria for guest speakers. Research time stipends only when awarded. Salary research allowances. Salary to project coordinators.
Goods and Services	Research equipment and supplies. Travel costs to visit manufacturers to select major equipment purchases. Transportation costs for purchased equipment. Extended warranty for equipment. Brokerage and customs charges for the importation of equipment and supplies. The costs of training staff to use equipment or a specialized facility. Maintenance and operating costs of equipment and vehicles used for Agency-supported research. Computers, tablets, modems, emerging technology and other hardware and/or specialized software required for the research not normally provided by the institution, and with adequate justification establishing the need in relation to the funded research. Cellular phones, smartphone or other electronic devices when they are necessary for research purposes (e.g., data collection), and/or for personnel safety reasons with adequate justification, including travel packages. Monthly plan fees for electronic devices when being used for the research purposes (e.g., data collection), and/or for personal safety reasons only. Costs of developing Web-based information, including website maintenance fees. Costs associated with the dissemination of findings (i.e., through traditional venues as well as videos, CD-ROMs). Page charges for articles published, including costs associated with ensuring open access to the findings (e.g., costs of publishing in an open access journal or making a journal article open access). Costs of preparing a research manuscript for publication. Translation costs associated with dissemination of findings. Recruiting costs for research personnel, such as advertising and airfare for candidates, etc. Costs for the purchase of books or periodicals, specialized office supplies, computing equipment and information services not formally provided by the institution to all its academic and research staff. Costs for safe disposal of waste. Costs involved in providing personnel with training and/or development in novel techniques required for the conduct of the research project. Specialized courses with adequate justification. Costs of membership in professional associations or scientific societies if necessary for the research program/project. Grant Proposal Development and Submission.
Travel and Travel-Related Subsistence	Air travel must be claimed at the most practical, economical and direct route possible. Travel cancellation insurance and seat reservation charges. Travel health insurance for research personnel who do not receive any such benefits from their institution and/or other sources. Safety related expenses for field work, such as protective gear, immunizations, etc. Collaborators’ travel and subsistence expenses related to research planning and exchange of information with the grantee or for the dissemination of research results; unless this is not permitted according to their formal participation in certain programs, as described in NSERC’s Eligibility Criteria for Facultyexternal link. Relocation costs for eligible research personnel and their immediate family members. For trains and buses, business class or first class is permitted, up to the equivalent or economy airfare. Child care expenses while a nursing mother or single parent is travelling. The eligible cost for a single parent is limited to overnight child care costs incurred while the grantee is travelling. The eligible cost for a nursing mother who is travelling with a child is limited to the customary cost of child care and airfare if applicable. If travelling with a caregiver, travel and accommodation cost can be claimed in lieu of and up to the equivalent of child care costs. Commuting costs of grantees and associated research personnel between their residence and place of employment, or between two places of employment. Entry visa fee (for grantees and/or research personnel) when required for the purpose of research. Monthly parking fees for vehicles specifically required for field work and only for month(s) when field work was conducted.
Academic or Sabbatical Leave	Direct research expenses, including research assistance, bench fees and field work expenses. Travel and accommodation costs. Transportation costs to move research equipment or material to and from the sabbatical location. Costs related to a vehicle necessary for field work purposes (the vehicle must be licensed and insured during the sabbatical period). Travel costs to attend conferences.
Hospitality	Costs of holding a workshop or seminar, the activities of which relate directly to the funded research (including non-alcoholic refreshments or meal costs). • Hospitality costs (non-alcoholic refreshments or meals) for networking purposes in the context of formal courtesy between the grantee and guest researchers and research-related activities in the context of assemblies that facilitate and contribute to the achievement of the research objectives (e.g., grantee meeting with partners, stakeholders, guest researchers). Hospitality (non-alcoholic refreshments and meals) lab meetings and other meetings with institutional personnel – requires pre approval from department or faculty and must follow policy 21, Procedure 16-12.

Ineligible expenses

Research expenses	Examples of ineligible expenses
Employment and compensation	Any part of the salary, or consulting fee, to the grantee or to other persons whose status would make them eligible to apply for grants from the Agency. Any form of compensation to co-applicants and collaborators of the grant regardless of their eligibility to apply for grants. Administrative (or management) charges and fees. Compensation-related benefits to recipients of stipends. Discretionary severance and separation packages. Payments to practicing clinicians who wish to participate in the research on a part-time basis, or to individuals who wish to participate in the research as an investigator and who at the same time receive remuneration for teaching or service work, except when deemed eligible in a particular funding opportunity. Release time allowance requests will not be considered for the following: Individuals with salaried academic research appointments, the cost of teaching time to allow the individual to engage in research; Supplementing or replacing part of the salary of a researcher on sabbatical from their main appointment.
Goods and Services	Costs of basic services such as heat, light, water, compressed air, distilled water, vacuums and janitorial services supplied to all laboratories in a research facility. Insurance costs for buildings or equipment. Costs associated with regulatory compliance, including ethical review, biohazard or radiation safety, environmental assessments, or provincial or municipal regulations and by-laws. Sales taxes to which an exemption or rebate applies. Costs of regular clothing. Costs related to professional training or development, such as computer and language training. Costs involved in the preparation of teaching materials. Costs of moving a lab.
Travel and Travel-Related Subsistence	Passport and immigration fees. Reimbursement for airfare purchased with personal frequent flyer points programs. Costs of transporting research personnel to and from a grantee’s sabbatical location for supervisory or academic purposes. Living expenses (subsistence and accommodation costs). Monthly parking fees for vehicles, unless specifically required for field work.
Academic or Sabbatical Leave	Costs of transporting research personnel to and from a grantee’s sabbatical location for supervisory or academic purposes. Costs associated with thesis examination/defense, including external examiner costs.
Hospitality	Costs of entertainment, hospitality and gifts for regular interactions with colleagues from the institution and personnel meetings.

For a complete list of research policies, including compliance, ethics, and intellectual property, visit the Research Policies and Regulations page.

Process For Resolving Differences On Expense Admissibility

After consulting the University of Ottawa Guidelines on the Management of Research Expenditures, if a Researcher or Administrator is uncertain if an expenditure aligns with the four principles or a University of Ottawa policy then follow the steps outlined below. Note: An issue could be resolved at any step throughout the process. Most issues should be resolved at step 1. If there are any unresolved issues, follow the next steps as needed.

If a Researcher is unsure how an expenditure aligns with the four principles or a University policy, he/she should consult their Faculty Research Administrator.
If a Faculty Research Administrator has a question on how an expenditure aligns with the four principles or a University policy, he/she must approach the Researcher to discuss how the expense contributes to the advancement of the project.
After having consulted with a Researcher, if a Faculty Research Administrator continues to be uncertain if an expenditure aligns with the four principles or a University policy, then the Research Administrator must consult with the faculty Chief Administrative Officer (CAO). The CAO may approach the Faculty Vice-Dean, Research (VDR) for review and discussion.
If the CAO and VDR are uncertain on how an expenditure aligns with the four principles or a University policy, then the faculty must approach Research Management Services and Financial Resources for the final decision.

Responsibilities

Researchers have full responsibility for conceptualization, scholarly conduct and overall sound scholarly and financial management of a project. Beyond financial oversight, project management plays a key role in ensuring research funds are used effectively. Researchers can find additional resources on project administration, reporting, and compliance on the Manage Project page. However, effective administration of research funding, in compliance with all administrative, financial management and regulatory requirements, clearly goes beyond the expertise of any single individual. For researchers to conduct their work and meet their obligations as scholarly leaders and managers, they must rely on a variety of administrative supports and information systems provided through the University.

In broad terms, the operational management of research is highly decentralized at the University of Ottawa, with the great majority of administrative transactions being handled at the departmental, faculty or institute level. Other services are provided centrally, such as research contract negotiation, approval of account openings and fund advances, certain purchasing services, financial reporting and regulatory compliance programs. All must work seamlessly together if we are to meet our collective responsibilities to our researchers and research sponsors.

For more details on the roles and responsibilities of units, teams and individuals involved in the administration of our research funding (researchers, faculties, Office of the Vice-President Research and Innovation, Financial Resources, Procurement, and Human Resources), log into Virtuo (login required).

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Mandatory Directives on Employment & Compensation

uOttawa Policy

Mandatory Directives on Good and Services Expenditures

uOttawa Policy

Mandatory Directives on Travel and Travel-Related Subsistence Expenditures

uOttawa Policy

Mandatory Directives on Hospitality Expenditures

uOttawa Policy

Mandatory Directives on Gifts, Honoraria and Incentives

Eligible expenses

Ineligible expenses

Process For Resolving Differences On Expense Admissibility

Responsibilities

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Management of Research Expenditures

uOttawa Guidelines & Compliance

The Four Principles Governing the Appropriate Use of Grant Funds

1. Contribute to the Direct Cost of the Research Activities for which the Funds were Awarded arrow_drop_down

2. Not Provided by the Administering Institution to the Research Personnel arrow_drop_down

3. Be Effective and Economical arrow_drop_down

4. Not Result in Personal Gain for Members of the Research Team arrow_drop_down

Appropriate Use of Grant Funds

Employment and Compensation arrow_drop_down

uOttawa Policy

Mandatory Directives on Employment & Compensation

Goods and Services arrow_drop_down

uOttawa Policy

Mandatory Directives on Good and Services Expenditures

Travel and Travel-related Subsistence arrow_drop_down

uOttawa Policy

Mandatory Directives on Travel and Travel-Related Subsistence Expenditures

Hospitality arrow_drop_down

uOttawa Policy

Mandatory Directives on Hospitality Expenditures

Gifts, Honoraria and Incentives arrow_drop_down

uOttawa Policy

Mandatory Directives on Gifts, Honoraria and Incentives

Examples of Research Expenses arrow_drop_down

Eligible expenses

Ineligible expenses

Process For Resolving Differences On Expense Admissibility

Responsibilities

Quick Links

Contact us

Research Management Services