Workshop on Applying the Principles in the TAGFA

​​​​​​The Canadian Institutes of Health Research (CIHR), the Natural Sciences and Engineering Research Council of Canada (NSERC) and the Social Sciences and Humanities Research Council of Canada (SSHRC) launched a new, principles-based Tri-Agency Guide on Financial Administration (TAGFA) that took effect at the University of Toronto (U of T) on April 1, 2020.

This session is aimed at faculty (both current and prospective recipients of Tri-Agency grant funding) and their support staff and provides an opportunity to apply the principles and directives of the new TAGFA to common and/or ambiguous expense eligibility scenarios.

Learning Outcomes:

1. Understand some key risk areas resulting from the transition to a principles-based approach on use of grant funds 
2. Apply the principles and directives of the new TAGFA to common and/or ambiguous expense eligibility scenarios 

Key Takeaways:

1.  Tri-Agency Grant Expenditure Assessment 

The Tri-Agency Guide on Financial Administration (TAGFA) sets out four basic principles and a set of directives that collectively provides a framework governing the appropriate use of Tri-Agency grant funds. The appropriateness of a grant fund expenditure should be assessed against the following steps in order of precedence: 

• The program / funding opportunity description for that grant 

• The four principles 

• The relevant directive details 

• Applicable U of T policies and guidelines 

2.  TAGFA – ‘Effective & Economical’ Principle 

In the new Tri-Agency Guide on Financial Administration (TAGFA), the principle of "effective and economical” does not always mean every expense should aim for the lowest cost; rather, the expense should achieve the intended outcome with due regard for minimizing cost. For example, if an item or service is inexpensive but can create undue burden on funded activities by causing lost time / effort or additional expenses elsewhere, that item or service is not necessarily effective and economical. 

3.  TAGFA - Expense Eligibility 

When assessing expense eligibility, one helpful Tri-Agency Guide on Financial Administration (TAGFA) principle sets out that “goods and services must not be provided by the administering institution to their research personnel.” Keep in mind, however, that divisions can vary in what they provide to research personnel. 

4.  Expense Eligibility Questions 

If you have questions about eligible or ineligible expenses related to your Tri-Agency research award, please reach out to the ‘Authorized By’ contact listed on your Funded Research Digest (FReD), noted on the bottom right corner, or the appropriate program officer by searching the VPRI staff directory on the Contact Us page.