Research Accounting – Project Files

UCLASS Primary: FM725 – Trust & Special Funds

Retention Rule Number: Specific Retention Rule 2000.25

Function/Activity: To document the management of and the reporting on funds received from internal and external sources for specific purposes – such as research projects, endowments and student awards.

Description/Type of Records: Notification of awards, contracts, agreements, terms of reference, Project Request Forms, financial statements, lists of project owners, spreadsheets, Team Authorization Forms, delegations of authority and correspondence.

Retention Rules

Office of Primary Responsibility (OPR) Retention Disposition
Research Accounting (Finance)
     Project Files:
     Clinical Trials involving US FDA*:
All other project files:
15 years from end of project

7 years from end of project

Confidential shred or delete
     Reconciliation Files: 7 years Confidential shred or delete
     Team Authorization Forms and electronic Delegations of Authority: 7 years from end of project Confidential shred or delete
Office of Secondary Responsibility (OSR) Retention Disposition
Faculties and Departments and Administrative Units (except Development Office) 3 years Confidential shred or delete
Development Office Until trust account closes Confidential shred or delete

*Note: Clinical Trial records — retain for 15 years only when the Principal Investigator or the University of Calgary submits a marketing application to the U.S. Food and Drug Administration in order to comply with the U.S. Code of Federal Regulations, 21CFR 54.6 (b)(1).

Records Management Instructions:
To facilitate the retention and destruction of paper Team Authorization Forms the TAFs should be maintained in files by project number.
To facilitate the retention and destruction of project files resulting in marketing applications to the United States’ Food and Drug Administration, Research Accounting should develop a process for identifying relevant project during the process of opening a project file.

In accordance with the principles of the Freedom of Information and Protection of Privacy Act, access to these records is restricted to staff assigned the functional responsibilities related to the records as well as those with the authority to compile, classify, annotate, read, retrieve, transfer or destroy this record series.  All other applications for access can be made through a Freedom of Information and Protection of Privacy access request.

For Offices of Primary Responsibility (OPR):
Income Tax Act, R.S.C. 1985 (5th Supp.), c.1, s.230(4); s.230(4)(b)(part).
U.S. Code of Federal Regulations 21 CFR 54.6 (b) (1).

Approval Information:

  • Art Kirk, Director of Financial Services (2003)
  • Le Ha Lewis, Director of Research Accounting (2017 amendment)
  • Jo-Ann Munn Gafuik, University Archivist (2003); Senior Specialist, Policy and FOIP (2017)
  • Bonnie Woelk, University Records Committee (Chair)

7 April 2003; amended 16 February 2017.