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Queen's University

Useful Tips for Tri-Council Grants

Recoding Prior Year Transactions

Prior fiscal year expenses charged to Tri-Council projects (NSERC, SSHRC and CIHR) have already been reported in the annual statements of account (Form 300s) as well as various other documents, including the University financial statements.  Therefore, before recoding prior period transactions, please contact Research Accounting for guidance at

Determining factors for approving journal entries involving prior period transactions include the dollar value of the transaction(s), funding agency eligibility rules, available balances and project end dates.

Kind Regards,

Research Accounting

Kingston, Ontario, Canada. K7L 3N6. 613.533.2000