Research Development Accounts Policy

Application

This policy applies to all University academic staff members who are involved in research or consulting activities.

Purpose

To provide a policy framework for the use and administration of Research Development Accounts.

Introduction

The Research and Consulting Incentives Policy outlines the incentives for academic and other approved staff to undertake externally funded research and consulting activity. This includes financial allocations from externally funded projects to a Research Development Account (RDA) in the name of the Principal Investigator.

This policy sets out the administration and management of these RDA accounts and the uses to which these funds may be applied.

Policy

Allocation to Research Development Accounts

Note - The quantum and timing of the distribution to these accounts will be in accordance with the Research and Consulting Incentive Policy. This policy sets out the allocation of the project cash flows.

1. Funds in RDAs are explicitly funds of the University and may not be transferred to any other institution.

2. Any new funds placed in RDAs are required to be expended within 36 months.

Note – Given the disruption to research activity caused by Covid-19, 50% of any residual funds scheduled to be transferred to the relevant faculty administration account OR to the University in 2022 (or before) will not be transferred; and the account holders will be able to access 50% of those residual funds until 31 December 2023 at which time any remaining amount will be transferred.

3. RDAs may be established only for staff members who hold an appointment with the University of Auckland as outlined in the prevailing Academic Staff Collective Agreement.

Note - The current Academic Staff Collective Agreement includes Lecturer, Senior Lecturer, Associate Professor, Professor, Senior Tutor (only where research is part of the role as defined in the job description), Research Fellow, Senior Research Fellow, Professional Teaching Fellow, Postdoctoral Fellow roles.

4. Students may not hold RDAs.

5. Honorary Academics and Emeritus Professors may not hold RDAs.

6. When set up, each RDA is to have a nominated account “Holder".

7. Any incentive sums arising from research and consulting projects, as determined in accordance with the Research and Consulting Incentive Policy, are to be automatically credited to the appropriate RDA.

Note – Incentive scenario must be agreed to and signed off by the Academic Head, in accordance with the Research and Consulting Incentive Policy, prior to work commencing on the research and consulting contract.

Utilisation of funds held in Research Development Accounts

8. Funds in RDAs are to be used exclusively for academic purposes.

Note - This includes conference costs, travel, books, subscriptions, office equipment, research, research equipment, academic and student research or scholarships. If in doubt, the Research Operations Centre (ROC) gives advice on what expenditure is permissible.

9. No direct or indirect personal payments may be made from RDAs.

10. Expenditure is to be initiated by the Holder of the RDA and approved via the University Financial Delegation Policy.

11. Where an academic ceases to hold an appointment with the University of Auckland as outlined in the prevailing Academic Staff Collective Agreement, the RDA will be closed and the balance on that account will expire to the credit of the relevant faculty/LSRI administration account.

12. Employment of staff members: fixed term and casual staff members may be employed from the RDA if the outcome supports further research activity. This can include the RDA account holder where the Academic Head has approved the additional activity to be completed following the employment agreement variation. Permanent positions may not be funded from RDAs.

Note - The hiring of staff from the RDA is subject to the recruitment and appointments policies of the University.

13. Equipment Purchases: funds may be used to partially or fully fund purchase of research equipment for an academic unit in accordance with relevant procurement policies.

14. Equipment purchased through RDAs is the property of the University.

15. An academic may be refunded for expenses incurred for academic purposes and the expenditure conforms with all relevant University policies.

16. When on Research and Study Leave (RSL), an academic may claim expenses for academic purposes in excess of the RSL financial assistance. These include airfares and hotel expenses.

Note – The expenses must conform with all relevant University policies, including the Research and Study Leave Policy and Travel Policy.

17. Funds may not be transferred, or "repaid" from the University to the RDA.

Note - For example, if funds from a RDA are used to cover costs of resources pending activation of one or more University-based grants, these costs may not subsequently be "repaid" from a University account when the research grant(s) become available.

As an alternative, certain projects are eligible for early activation prior to contract execution. Please see Research Fast Track Project Activation process for further information.

18. RDAs are permitted to go into temporary deficit of up to $5,000 when there is sufficient R2 incentive income forecasted to the RDA. Deficits in excess of $5,000 require Academic Head approval. In limited cases, Academic Head approval may be provided where there is insufficient R2 incentive income forecasted provided there is a reasonable likelihood of the incentive income being generated within 12 – 18 months from new research and consulting projects.

Note: An RDA may go into deficit through RDA expenditure or through project closure in accordance with the Balances of Research Project Accounts at Project End Date Policy.

Management & Administration of Research Development Accounts

19. The management and administration of RDAs is to be undertaken by the Research Operations Centre.

20. The Research Operations Centre is to be the first point of contact providing support services to the Principal Investigators and Faculty / Institute Research Services Teams (FIRST), including:

  • overseeing the process for the allocation of cash flows from research and consulting projects into RDAs in accordance with the Research and Consulting Incentives Policy
  • answering queries, such as the allowable use of RDA funds and balance queries where the information is not otherwise available.

21. Expenditure from RDAs will follow the University’s purchasing and payment policies through the Shared Transaction Centre. 

22. Funds placed in a RDA are to be expended within 36 months, thereafter at financial year end any residual funds will be transferred to the relevant faculty administration account for discretionary use by the dean of the relevant faculty or director of the relevant Large-Scale Research Institute (LSRI) to support research in the faculty/LSRI. After a further 36 months at financial year end any residual funds in the relevant faculty administration account will be transferred to the University.

Note – Given the disruption to research activity caused by Covid-19, 50% of any residual funds scheduled to be transferred to the relevant faculty administration account OR to the University in 2022 (or before) will not be transferred; and the account holders will be able to access 50% of those residual funds until 31 December 2023 at which time any remaining amount will be transferred.

Definitions

Staff member refers to an individual employed by the University on a full or part time basis.

University means the University of Auckland and includes all subsidiaries.

Internally Funded refers to Funds derived from University internal sources to support research activities. Internally funded does not include funds sources from the University of Auckland Foundation or School of Medicine Foundation – these are classified as external funds for the purposes of policy interpretation.

Personal Payments refers to payments made to an employee over and above their University base salary (e.g. payments such as prize, award, performance bonus, compensation for services performed under Research and Consulting Incentives Policy and Outside Activities Undertaken by Academic Staff Policy & Procedures).

R2 incentive income means the 30% proportion of Principal Investigator time charged to a research project that is eligible to be paid into a Research Development Account in scenario R2 of the Research and Consulting Incentives Policy.

Key relevant documents

Include the following:

Document management and control

Owner: Deputy Vice Chancellor Research
Content manager: Director Office of Research Strategy and Integrity
Approved by: Vice Chancellor
Date approved: 1 September 2022
Review date: 31 August 2027