All items purchased or collected with grant funds belong to the institution and not to the individual authorized representative unless the funding Agency agrees otherwise in writing, or unless doing so would be contrary to a legislated requirement. As the owner, the institution is responsible for ensuring that the items are used to support the applied research program.
For the institution's responsibilities with respect to equipment and facilities consult Section 3.8: Ownership of Equipment and Facilities of the Agreement on the Administration of Agency Grants and Awards by Research Institutions. The Agency expects that the equipment will be made available to other institutions for their applied research when not in use by the institution that received the grant. The institution may charge fees to these other users to recover direct costs incurred.
Insurance must not be charged to the Agency's grants. It is the institution's responsibility to insure all of its equipment and assets.
Grants are awarded to the institution and not to the authorized representative. The Agency must be notified immediately of any changes in the responsibility of administering the grant. Grants are not transferable from one institution to another, nor can funds from one grant be transferred to another.
Note: Some colleges have affiliations with not-for-profit organizations (centres collégiaux de transfert de technologie) to carry out their applied research activities. The Agency recognizes such affiliations; however, grant funds cannot be transferred to these affiliates. The college and the authorized representatives are responsible and accountable for the administration of the funds as described in the Agreement on the Administration of Agency Grants and Awards by Research Institutions, the College and Community Innovation Program Tri-Agency Financial Administration Guide, and other program or Agency-specific guidelines. However, the affiliated not-for-profit organization may invoice the college for expenses incurred on its behalf, or the college may provide accountable advances to the affiliated not-for-profit organization when quarterly reconciliations to supporting documentation are carried out.
Government policy states that the Agency cannot pay instalments/annual commitments in advance of need; the Agency can provide funds only to correspond with the cash flow requirements of the projects/activities. If the institution has a build-up of funds in its account due to a slowdown or delay in the projects/activities (for example, difficulty in hiring staff), and believes that the scheduled instalment/annual commitment for the next financial year will not be needed at that time, the authorized representative should contact the Agency Program Manager. The Agency's Finance Division must also be copied at firstname.lastname@example.org for NSERC, at email@example.com for SSHRC and firstname.lastname@example.org for CIHR.
Deferring an instalment/annual commitment extends the life of the grant, allows the authorized representative to re-organize activities and postpones the end date by one or two years. The total of all deferral periods cannot exceed two years. The original grant end date will be adjusted accordingly.
Deferring instalments/annual commitments does not adversely affect the review of the institution's next application, but rather demonstrates good fiscal management of grant funds and provides the opportunity for the Agency to fund other institutions who might otherwise not have been awarded funding.
Under exceptional circumstances, the Agency may defer or even hold back an authorized representative's next instalment if, at the sole discretion of the Agency, it is judged that the authorized representative's build-up of funds has not been properly justified and that the need for funds has not been demonstrated.
For more information about deferrals and hold-backs, contact the Awards Administration section at email@example.com for NSERC, at firstname.lastname@example.org for SSHRC and email@example.com for CIHR.
Grants are terminated on the date when the institution ceases to be eligible to hold Agency funding, or when progress is not satisfactory, or when the company partner no longer participates in the grant.
The following documents must be submitted by the institution to the Agency's Finance Division:
No new commitments or expenditures may be authorized from the grant account after the date of termination. Any such commitments or expenditures are the responsibility of the institution.
The Agency may authorize a phase-out period for the payment of outstanding commitments or expenditures from funds remaining in the account. If no such period is authorized, payment of outstanding commitments or expenditures is the responsibility of the institution.
When authorized, the duration of a standard phase-out period is three to six months.
All grants paid are deemed to have a primary holder, namely the authorized representative whose name appears on the award notice. The secondary holder is the president of the institution administering the grant.
All grants that have not been renewed or extended, or that have been terminated, or project grants that have been completed, may contain residual balances of funds allocated in prior years and/or issued in the current fiscal year. This would also include grants for equipment or for the establishment of facilities that may contain residual balances. The Agencies will adjust their next payment to the institution or request a reimbursement in the case when no future payments are scheduled for any current-year funds not required for the purpose for which they were granted.
NSERC and SSHRC only
The Agencies will allow residual unspent funds from prior years to be retained by the institution under certain conditions determined by their Finance and Awards Administration Division. These funds will be transferred to a General Research Fund (GRF). The Agencies will also allow proceeds from any sale of equipment purchased, or facilities established, with funds granted by the Agency, to be transferred to the GRF. The Agencies expect that the institution will use these funds for the broad purpose of enhancing the quality of research in the natural sciences and engineering, or in the social sciences and humanities, as applicable. Funds from the GRF may be used to provide small start-up grants, bridge funding to research teams who are between applications, additional funds to research teams in support of their research, etc. Funds must be spent in a timely manner.
Additional information can be found in the Guidelines for the General Research Fund (NSERC and SSHRC only).
Conditions required for transferring unspent funds to the GRF
Unspent funds considered to be a residual balance* of expired grants that have not been renewed or extended are eligible for transfer to the GRF of their institution, with written authorization from the Agencies (NSERC and SSHRC). The same applies to unspent funds of grants that, for any reason, were terminated by the Agencies before the expiry date.
Important Note: Transfers to the GRF are authorized by the Agencies under the following conditions:
* A residual balance is an amount corresponding to 50% or less of the allocated grant. Any higher amount is deemed to be an unspent grant and a reimbursement is required.
A list of eligible programs for GRF transfer is available.
Systems are in place to help authorized representatives effectively plan their budget before the grant expires. For more information, refer to the Deferral of Instalment/Annual Commitment Payments section.
Any funds remaining at the end of the Authority to Use Funds period must be returned to the Agency. When unspent funds are returned to the Agency, the cheque must be accompanied by a signed Form 301, indicating an unspent balance in the same amount as the refund.