Tri-Agency Guide on Financial Administration (TAGFA) for Humber Polytechnic Research
Understanding TAGFA: A Guide for Humber Researchers
Purpose of Tri-Agency Guide on Financial Administration (TAGFA)
Referred to as the Tri-Agencies, 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), have specified the new principles-based Tri-Agency Guide on Financial Administration (TAGFA) for research expenditures with the following objectives:
- Promote efficiencies
- Reduce administrative burden
- Provide greater flexibility to administering institutions and grant recipients in ensuring the appropriate accountability and use of grant funds
TAGFA is effective April 1, 2022, at Humber Polytechnic.
Four TAGFA Principles
The four key principles in the TAGFA indicate that grant expenditures must:
- Contribute to the direct costs of the research activities for which the funds were awarded, with benefits directly attributable to the grant
- Not be provided by the administering institution to their research personnel
- Be effective and economical
- Not result in personal gain for members of the research team
Five TAGFA Directives
The TAGFA includes five directives (mandatory requirements) for the following research expenditure categories:
- Employment and Compensation expenditures
- Goods and Services expenditures
- Travel and Travel-related subsistence expenditures
- Hospitality expenditures
- Gifts, Honoraria, and Incentives expenditures
The directives provide a framework for administering institutions and grant recipients to exercise sound judgement and due diligence concerning the use of agency grant funds.
Order of Precedence When Evaluating an Expense
When evaluating an eligible expense, below is the order of precedence and interpretation, applicable to Tri-Agency funded grant expenditures:
- The Agreement on the Administration of Agency Grants and Awards by Research Institutions
- Tri-Agency program/funding opportunity specific literature
- Any relevant agency agreements with grant recipients and/or administering institutions, if applicable
- The TAGFA
- Humber Polytechnic's Policies and Procedures
Equity, Diversity and Inclusion (EDI)
- Humber Polytechnic is responsible for recognizing the importance of EDI in its policies and practices.
- Grant recipients are responsible for ensuring that they carry out their grant activities in accordance with Humber's and Tri-Agency's EDI policies and practices.
- Tri Agency's commitment to EDI is captured in the Tri Agency Equity, Diversity and Inclusion Action Plan
Five Expenditure Categories for RSF Funds
Overview of how RSF Funds have been allocated since 2021 under the Five Expenditure Categories:
| Expenditure Categories | How allocated in 2021-22 | How allocated in 2022-23 | How allocated in 2023-24 | How allocated in 2024-25 | Proposed allocation in 2025-26 |
| 1. Research facilities | |||||
| 2. Research resources | $7,423 | $7,886 | $10,688 | $20,277 | $24,644 |
| 3. Management and administration of institution research enterprise | $7,423 | $7,885 | $10,688 | $20,278 | $24,644 |
| 4. Regulatory requirements and accreditation | |||||
| 5. Intellectual property and knowledge mobilization | |||||
| TOTAL | $14,846 | $15,771 | $21,376 | $40,555 | $49,288 |
Have Questions?
Contact your Humber Polytechnic Office of Research & Innovation representative or email research@humber.ca
