Who is this for?
Anyone looking for further information regarding the eligible expenses for a specific research fund at the University of Toronto (U of T), including those in the following roles.
- Principals, Deans, Academic Chairs, and Directors
- Professor, Faculty Member
- Research Team Member
- Research or Financial Administrator
What do I need before I can begin?
- Refer to the Funded Research Digest (FReD) to ensure that you have the required reference materials, including any of the following.
- The Tri-Agency Financial Administration Guide for those holding Tri-Agency funds
- University of Toronto’s Guide to Financial Management (GTFM)
- A copy of the funding agreement governing the research fund (if applicable)
- Find the 'Authorized By' contact on the relevant FReD. This individual is your contact at the Research Services Office (RSO) or Innovations & Partnerships Office (IPO) for the related research fund
Each research fund establishes what is permitted as eligible expenses for the funds they have provided. The Funded Research Digest (FReD) describes eligible expenses and/or where to go if you need more information. In order to ensure compliance with each sponsor’s rules about eligible expenses, it is important to understand what is considered eligible and ineligible.
Incurring an ineligible expense will result in rejection of the expense and runs the risk of placing the University in breach of compliance with the funder’s terms, especially for research funds governed by an Agreement.
You can identify eligible expenses by referring to the following materials.
- The relevant FReD
- Any of the sponsor’s specific policies or guidelines
- U of T’s Guide to Financial Management (GTFM)
In the case of funds received through a formal agreement, review the terms and conditions for budget and expenditures. This includes instances where you may wish to move a certain budget amount from one eligible expense line to another; in this case, please contact the ‘Authorized By’ staff member identified on the FReD after reviewing the sponsor’s rules for budget reallocation.
Any eligible expenses must be incurred within the time frame permitted by the sponsor (i.e., grant start date and grand end date).
In cases where multiple policies can apply to the eligibility of an expense, follow the advice below.
- The sponsor’s policy takes first precedence
- If both the sponsor and GTFM have policies about a specific expense, the policy with the more strict application takes precedence
- If the sponsor is silent about the expense, then the GTFM takes precedence. Contact the 'Authorized By' staff member identified on the FReD for clarification
- Provide guidance and clarification regarding expense eligibility
- Assist in determining if an expense is eligible for a specific research fund
- Support department and division staff in the application of expense eligibility rules and guidelines
- Liaise with the sponsor where clarification is required
Please first contact the 'Authorized By' VPRI staff member identified on the FReD.
You can also find the appropriate VPRI staff member to assist you by checking our staff directory. You may search by discipline area (e.g. Social Sciences, Health & Life Sciences, Natural Sciences or Engineering, etc.) or funding agency name.