Acceptable Expenditure on Externally Funded Research and Consulting Projects Policy

This policy applies to all University staff members and students that are involved in requisitioning, approving or otherwise managing direct expenditure on externally-funded research and consulting projects.

To support staff and students to adhere to funder rules and University requirements for direct expenditure on research and consulting projects.

1. Direct expenditure must only be incurred for the purpose of advancing the project objectives or deliverables set out in the proposal or subsequent agreement with the funder.

2. Direct expenditure must not contravene any applicable funder rules on acceptable expenditure.

3. Direct expenditure must closely follow the budget categories set out in the proposal or subsequent agreement where this is required by the funder and subject to any flexibility that is permitted in the funder agreement or associated rules.

4. Direct expenditure must only be charged to the project that the expenses and associated activities relate to. Funds must not be transferred (journaled) between project accounts unless it is to correct errors in the original charging.

5. Sensitive project expenditure must be managed in accordance with the University’s Sensitive Expenditure Policy.

6. Direct expenditure must not be for gifts or hospitality unless explicitly permitted in the funder agreement or associated rules, or otherwise approved by the funder.

7. Direct expenditure for koha must be managed in accordance with the University’s Koha Policy.

8. Direct expenditure for travel and general travel expenses must be managed in accordance with the University’s Travel Policy.

9. Direct expenditure for staff salaries and salary associated costs should be commensurate with the actual time commitment to the project.

Note – Medical Loadings for medical academic staff and other academic allowances that form part of a staff member’s remuneration from the University are acceptable expenditure. Allowances for academic leadership responsibilities, such as those paid to academic heads or Associate Deans (Research) are unacceptable expenditure as they are unrelated to the project.

10. Special leave such as parental, study, and long-term sick leave cannot be charged to a research or consulting project account and must be covered by the home department of the relevant staff member.

11. Direct expenditure must not be charged for items ordinarily included within institutional overheads unless otherwise permitted by the Overhead Charging Policy and associated guidelines.

The following definitions apply to this document:

Direct expenditure refers to all charges to a research or consulting project account excluding institutional overheads.
General travel expenses have the meaning set out in the Travel Policy and procedures.
Gifts and hospitality have the meaning set out in the Internal Gifts and Hospitality Policy and the Gifts, Donations and Hospitality to Third Parties Policy.
Koha has the meaning set out in the Koha Policy
Research and consulting have the meaning set out in the Research and Consulting Incentives Policy.
Salary associated costs include annual leave, ACC levies, KiwiSaver and superannuation.
Staff member refers to an individual employed by the University on a full or part-time basis.
University means Waipapa Taumata Rau | the University of Auckland and includes all subsidiaries.

Include the following:

• Koha Policy
• Overhead Charging Policy
• Procurement Policy
• Sensitive expenditure policies and guidelines
• Travel Policy
  

Owner: Deputy Vice-Chancellor (Research)
Content manager: Director Office of Research Strategy and Integrity
Approved by: Vice-Chancellor
Date approved: 3 April 2023
Review date: 3 April 2028