Policy GAP Analysis Tool
                                About this tool 
                                The tool is a template to help administering institutions benchmark their policies against the new TAGFA requirements and should be tailored to institutional needs.
                                Steps: 
                                1 - Identify research expenditures for which the Institution's policies and procedures would determine the eligibility 
                                2 - For each type of expenses identify, assess the current state of your policies 
                                         ● Do you have documented policies, procedures and/or guidelines? Do they address the expense types?
                                         ● Is your policy in line with the new TAGFA requirements and principles?
                                         ● Are there elements in the policy that contradicts, directly or indirectly, the new TAGFA or any of the four principles ? 
                                         ● Will the process/form or other documentation requires update? 
                                3- Determine if an action plan is required to close the gap, and what the action plan is. 
                              
                                Directive                                                            Type of expenses / Scenarios                                    Institutional Applicable Policies             Policy Owner                                     GAP Analysis                                          Risk/impact                                   Recommendation                                           Action plan                                                    Comments
                                                                                                                                                                     and Guidelines
                                                                                                                                                                     Reference (or link) or None                   (eg. Finance, HR, etc.)
                                                                                                                                                                                                                                                                    The sabbatical leave is not address in                Inconsistent processing and                                                                            Create policy or amend HR Policy to incorporate 
                                Employment and Compensation Expenses                                 Sabbatical leave                                                Compensation policy XYZ                       HR                                               institutional policy.                                 assessment of eligibility of                  Policy should be created                                 sabbatical leave.
                                                                                                                                                                                                                                                                                                                          expenditures
                                                                                                                                                                                                                                                                    Costs of the construction, renovation or              Inconsistent processing and                                                                            Guidance will be provided in the short-term and 
                                Goods and Services Expenditures                                      Costs of construction/renovation to move a lab                  Policy XYZ                                    Administration                                   rental of laboratories are not covered in the         assessment of eligibility of                  The policy may need to be amended.                       policy will be amended in the longer term to include 
                                                                                                                                                                                                                                                                    institutional policies.                               expenditures                                                                                           these types of expenses. 
                                                                                                                                                                                                                                                                    Business class travel is allowed by the 
                                Travel and Travel-Related Subsistence  Expenditures                  Business class airfare                                          Policy XYZ                                    Finance                                          institutional policy when the total flight time of    Inconsistent processing of expenses           No changes                                               No action required  
                                                                                                                                                                                                                                                                    all segments of a one-way trip is at least 6 
                                                                                                                                                                                                                                                                    hours.
                                Note: in the absence of an institutional policy, the 
                                Agencies recommend following the federal government's 
                                National Joint Council Travel Directive 
                                https://www.njc-cnm.gc.ca/directive/d10/en
                                                                                                                                                                                                                                                                                                                                                                                                                                 The policy may be updated if the update is cost-
                                                                                                                                                                                                                                                                                                                                                                                                                                 effective. The process may require adjustment to 
                                Hospitality Expenditures                                             Alcohol and cannabis                                            Policy XYZ                                    Finance                                          The institutional travelling policy allows            Ineligible expenses may be charged            TAGFA prevails                                           ensure no ineligible expenses are charged to the 
                                                                                                                                                                                                                                                                    alcohol and cannabis.                                 to the grant funds.                                                                                    grant funds. Because the TAGFA clearly state the 
                                                                                                                                                                                                                                                                                                                                                                                                                                 ineligilbity of expenses, it prevails and amendments 
                                                                                                                                                                                                                                                                                                                                                                                                                                 to the institutional policies are not mandatory.
                                Gifts, Honoraria and Incentives