Due to increased audit requirements, there is a need to ensure research expenditure claims are supported by detailed justifications, explaining the nature of the research expense and why it is required for the related research project being charged.
Some of the funding agencies, including the Tri-Council agencies (NSERC, SSHRC and CIHR), may disallow research expenditures reviewed as part of an audit or monitoring visit, if they find the details provided to support the claim are insufficient.
As such, Research Accounting has increased its diligence when reviewing research expense claims, to ensure the explanation provided contains sufficient details to support the expenditure. This proactive effort should help mitigate the risk of the expense being disallowed by the funding agency due to insufficient details. Disallowed expenditures may require reimbursement by the Principal Investigator to the funding agency, usually from an alternate project.
Therefore, in order to avoid processing delays we ask you to please provide a detailed explanation to support research expenses when submitting a cheque requisition or travel expense claim. This additional effort will also reduce the possibility that your expenditure is disallowed in a future monitoring visit or audit.