XJTLU Administrative Policy on Governmental Funding for Research Projects (西交利物浦大学纵向科研项目经费管理办法)
第一章 总 则
Chapter 1 General
Article 1 This policy aims to enhance the University’s management of governmental funding for research projects, improve the efficiency of funds use, better support research activities, and maintain standardized procedures of research management. This policy is articulated within Chinese national regulations and formulated by taking into account the actual situation of the University.
Article 2 Governmental funding for research projects are mainly sourced from central or local government funds, and the category of the funding will be determined upon formal approval from the relevant governmental body.
Article 3 Basic principles for the management of governmental funding for research projects
(I) The University is to develop a comprehensive management system for research funding, with separate roles and responsibilities for the University and the Principal Investigator (PI).
(II) Governmental funding for research projects shall be used based on the budget plan, and shall strictly follow the appropriate national laws and regulations, and the related policies of the University.
(III) All governmental funding for research projects is part of the University’s income and shall be subject to centralized management and accounting, to ensure that the funds are used for designated purposes.
(IV) All fixed or intangible assets purchased or developed with governmental funding for research projects belong to the University and shall be subject to centralized asset management.
Chapter 2 Roles and Responsibilities
Article 4 Relevant offices of the University shall jointly work on the management of governmental funding for research projects.
The Research Management Office (RMO) is responsible for the management of governmental research projects, with functions including but not limited to project application, setting up, amendment, assessment, monitoring, as well as managing the archive, custody, access and statistics of project related information.
The Finance Office (FO) is responsible for the management of governmental funding for research projects, with functions including but not limited to income management, expense reimbursement review and approval. FO is also responsible for providing guidance on the use of funds, the review of final expenditure reports, and the management of fixed assets.
The Planning and Governance Office is mainly responsible for the internal audit and auditing related tasks of the governmental funding for research project.
The Laboratorial and Technical Management Office and Management Information Technology and System Office are mainly responsible for registration, maintenance, and management of research facilities and equipment purchased with the governmental funding for research projects.
The Sourcing Office is mainly responsible for the supplier inquiry and the bidding process for the purchases using the governmental funds for related research projects.
The Purchasing Office is mainly responsible for the procurement of the equipment and consumables with the governmental funding for research projects, and providing relevant services.
Article 5 PI’s roles and responsibilities
The PI shall be fully responsible for the management of the project and will remain as the PI until the completion of the project. Under exceptional circumstances, for instance, when the PI is leaving the University, the change of PI shall be made according to the relevant regulations of the funding body.
(I) The PI shall abide by the project contract or agreement signed with the funding body, and perform the corresponding responsibilities as per the relevant national laws and regulations on research management.
(II) The PI shall submit the project amendment application in a timely manner during the project implementation period, including changes to the project team member(s), budget, research objectives, research contents, etc.
(III) The PI shall be responsible for making a budget plan and an expenditure summary for the research project, and shall use the funds according to the budget and relevant financial regulations.
(IV) The PI shall be responsible for the authenticity, legality, rationality, and validity of the use of project funds.
(V) The PI shall be responsible for the proper use and custody of fixed assets purchased with the project funds.
(VI) The PI shall accept supervision from and auditing by relevant departments internally and externally, and complete the procedure to close the project on time.
Chapter 3 Expenses Categories
Article 6 Expenses of governmental funding for research projects (hereinafter referred to as the project expenses) shall refer to research related expenses incurred during the project implementation period and covered by the project funds.
第七条 项目支出由直接费用和间接费用组成，间接费用通常包括项目统筹支出、绩效支出和学校管理费。经费资助部门没有明确直接经费和间接经费的项目，科研管理办公室可参照相关规定划分直接 经费和间接经费后予以开支。
Article 7 The project expenses are composed of direct expenses and indirect expenses. Indirect expenses generally include coordination expenses, performance rewards and university management expenses. If the funding body does not explicitly identify what constitutes direct and indirect expenses, it will be determined by the RMO according to relevant regulations.
Article 8 Direct expenses refer to the expenses that are directly related to the implementation of the project, which mainly include equipment expenses, operational expenses and labour expenses.
(I) Equipment expenses refer to the expenses related to the purchase or production of special equipment, the upgrading of existing equipment, as well as the leasing of equipment from third parties during the project implementation period. Computing equipment and software also belong to equipment expenses.
(II) Operational Expenses: Operational expenses are incurred through the purchase, transport, loading and unloading, and sorting of raw materials, auxiliary materials and consumables; testing/computation/analysis, and usage of energy and power; publication/documentation/information communication/intellectual property; travel/conference/international collaboration and exchange, and other related activities. Operational expenses mainly include:
1. Consumables expenses refer to the expenses related to the purchase, transport, loading and unloading, and sorting of raw materials, auxiliary materials and consumables that are consumed during the project implementation period.
2. Testing/computation/analysis expenses refer to the expenses related to fees paid to third parties (including internal units with independent accounting) for testing, measuring and processing purposes during the project implementation period.
3. Energy and power expenses refer to the expenses that can be independently calculated and related to the consumption of energy and power (water, electricity, gas, fuel, etc.) that are consumed by relevant equipment, instruments, etc. during the project implementation period.
4. Publication/documentation/information communication/intellectual property expenses refer to publishing expenditures, resource purchasing, literature search fees, professional communications, expenses for patent applications and other intellectual property related matters.
5. Travel/conference/international collaboration and exchange expenses refer to domestic travel expenses incurred in relation to tasks including scientific experiments (tests), scientific investigations, business research, academic exchanges, organization of seminars, and other related work for the purpose of consultation and coordination. This category also covers researchers’ travel outside of mainland China, and expenses of incoming non-mainland experts working in mainland China during the project implementation period.
6. Other expenses refer to the expenses other than the above mentioned incurred during the project implementation period.
(III) Labour expenses refer to payments to individuals (including graduate students, post-doctoral fellows, visiting scholars, hired researchers and research assistants) who participate in the implementation of the project, as well as consulting expenses paid to the experts involved on a short-term basis.
The payment standards of the labour expenses should comply with local standards, the contribution of the related individual, and take into account relevant policies of the University.
The consulting expenses should not be paid to team members who participate in the project or other relevant personnel who provide administrative management/service. The standard of consulting expenses must be in accordance with relevant national regulations and relevant policies of the University.
Article 9 Coordination expenses refer to the expenses that cannot be paid from direct expenses but are incurred in relation to the implementation of the project. Coordination expenses should be used in line with the regulations of the funding body. In case of lack of explicit regulations on coordination expenses, the following expense categories can be used as a reference:
(I) Communication expenses;
(II) Thesis defense fees for young talents in the research project;
(III) Expenses for the purchase of general-purpose equipment (such as printers and projectors), and the purchase of office supplies related to the research project;
(IV) House rental, repair costs and property management fees related to the research project;
(V) Reception expenses related to the research project.
第十条 绩效支出是指为提高科研工作绩效安排的相关支出，与科研人员在项目工作中的实际贡献挂钩， 由项目负责人分配，发放给项目组成员（以项目合同书/计划书/任务书为准），拨入个人科研经费专户。
Article 10 Performance rewards aim to improve the research performance which shall be linked with the actual contribution of the researchers. Allocation of performance rewards will be decided by the PI in consideration of the actual contribution of each team member. Team members receiving performance rewards must be listed as such as per the project contract or other equivalent documents. Performance rewards will be allocated to the Individual Research Account.
50% of the performance rewards will be released upon the arrival of the project funds; the remaining 50% of the performance rewards will be released after the project successfully passes the completion assessment.
Article 11 University management expenses refers to the administrative expenses subtracted from the budget as approved by the funding body and this policy, and will be mainly used for organizing, managing, supporting, supervising and monitoring the research activities to enhance the research management in the University. Administrative expenses collected from governmental funding for research projects are typically invested in the following:
(I) Compensatory expenses for the university public costs, and other relevant management expenses;
(II) Relevant expenses incurred during the full life cycle of research projects, including audit fees, expert review and consulting fees, etc.;
(III) Printing fees related to research activities;
(IV) Patent maintenance fees.
Chapter 4 Management of Expenses
Article 12 Upon receipt of the research project funds, RMO will set up the project based on the information provided in the approval notification and the contract of the project.
Article 13 There are two different budget management mechanisms for governmental funding for research projects: budget-based project and lump sum project for which budgeting is not required in the application stage. For both types of projects, funds management must be in line with the regulations of the funding body. If there is no such regulation, this policy shall be followed.
Article 14 The expenses for budget-based projects are composed of direct expenses and indirect expenses.
Article 15 Indirect expenses of natural science projects will normally be calculated based on a given ratio of the direct expenses in the project, after deduction of equipment purchase expenses. Ratios for different funding amounts are as follows:
• 30% for funding of RMB 5 million or less;
• 25% for funding of more than RMB 5 million but less than RMB 10 million;
• 20% for funding of more than RMB 10 million.
Article 16 Indirect expenses of social science projects will normally be calculated based on a given ratio of the total project funds. Ratios for different funding amounts are as follows:
• 40% for funding of RMB 0.5 million and less;
• 30% for funding of more than RMB 0.5 million but less than RMB 5 million;
• 20% for funding of more than RMB 5 million.
Article 17 Indirect expenses for budget-based projects should be allocated as follows:
Natural Science Projects
Social Science Projects
Table 1: Allocation of Indirect Expenses for budget-based projects
Article 18 Expenditure of indirect expenses must be reasonable, legitimate, relevant and authentic. It is prohibited to forge business transactions, and make reimbursement with false invoices, and to use indirect expenses for personal family consumption.
第十九条 包干制项目申请人应当本着科学、合理、规范、有效的原则申请资助额度，申请阶段无需编制项目预算。项目负责人在承诺遵守科研伦理道德和作风学风诚信要求、经费全部用于与本项目研究 工作相关支出的基础上， 自主决定项目经费使用。
Article 19 Applicants of lump sum projects should apply for the total budget amount in a scientific, reasonable, compliant and valid manner. At the application stage, the applicant does not need to prepare a detailed amount for each budget category. The PI has the authority to plan the use of the budget related to the project. In addition, the PI must also follow the requirements of research ethics and integrity during the process of using the funding.
Article 20 The budgets of lump sum projects are to be managed by the University, and will be allocated as follows:
Lump sum projects
科研支出* Research Related Expenses *
Natural Science Project
Social Science Project
Table 2: Allocation of budget for lump sum projects
(*Research related expenses must be used following the categories of direct expenses under Article 8 and coordination expenses under Article 9)
Chapter 5 Budget Management
Article 21 The PI of budget-based projects should prepare a budget plan by taking into account the needs of the project, the relevance, the policy consistency and the cost effectiveness and rationality of potential expenses. The budget of the project shall be submitted to the funding body of the project for review upon the approval by the University.
第二十二条 科研项目编制、调整预算时，项目主管部门有相应项目管理办法的，应当按其规定执行； 没有明确规定的，按照本办法执行。
Article 22 Project budgeting and budget adjustments shall be in line with the regulations of the relevant funding body. If there is no such regulation, this policy will serve as reference.
Article 23 Major events should be reported in the process of budget use. In case of adjustments to the project plan and tasks, changes to host institution and other major events during the project implementation period which affect budget use, the PI should report to and receive approval from the funding body in a timely manner through RMO.
Article 24 If there are reasonable grounds to adjust the project budget while the total budget of the project remains unchanged, the PI should submit the application to RMO for review.
(I) In case of adjustments to equipment expenses, the PI should submit an application based on the actual needs of the research, and should report to RMO for approval;
(II) In case of adjustments to operational expenses or labour expenses, the PI could make arrangements based on the actual needs of the research, and complete the adjustment procedures through RMO;
(III) The total budget for the indirect expenses in the project cannot be increased. The PI may apply to convert indirect expenses into direct expenses based on actual needs of the research, following approval from RMO;
(IV) As a general rule, the university management expenses cannot be adjusted;
(V) As a general rule, performance rewards cannot be adjusted. Should there be an adjustment justified by the actual needs of the research, the total amount of performance rewards cannot be increased, but the PI may apply to convert the performance rewards into direct expenses or coordination expenses, following approval from RMO.
Chapter 6 Management of Fund Transfer
Article 25 The funds allocated to an external unit(s) refer to the research funds that are agreed in the project contract or agreement. The funding shall only be paid to the collaborative institutions for the specific project.
Article 26 Allocating funds to an external unit(s) should be made in accordance with the agreement. The agreement should explicitly indicate the specific contents of the collaboration, assessment indicators, budget plan, fund allocation method, bank information (including name of the bank, account number, etc.) and other relevant information. The following requirements should be met for making fund transfer to an external unit(s) ：
(I) If the collaborative institution is an enterprise, the business licenses, the relevant qualification certificates and other relevant materials should be provided;
(II) If the collaborative institution is a university, a research institution, a social group, or a public welfare organization, the legal person certificates and other relevant materials of the recipient institution should be provided.
Article 27 Funding transferred to an external unit(s) must be made to the institution at the amount which has been explicitly indicated in the project approval notice of the funding body, the contract of this project, the budget plan in the contract. Normally the collaborative institution(s) can’t be changed. Funds shall not be transferred to an external unit(s) in cash.
第二十八条 项目负责人对合作业务的真实性、相关性、合规性和有效性负直接责任。项目负责人应依法、依规进行科研项目经费外拨，严禁层层转拨、变相转拨经费；项目负责人不得借协作之名， 将科研经费挪作他用，或转入与项目负责人有直接经济利益的关联单位。对于与项目负责人或项目组成员（含与其有直接利益关系的人员）所参与成立的公司共同合作的科研项目，项目负责人须主动申明与合作方的关系，提供相关信息，说明校内科研活动与个人公司业务范围，确保外拨经费的公允性，接受监督。
Article 28 The PI is directly responsible for authenticity, relevance, compliance and validity of the collaboration. The PI must allocate the funds according to relevant laws, regulations and policies. The PI shall not transfer the funds for other purposes in the name of collaboration, or transfer the funds to affiliates with whom the PI has direct economic interest. With regard to collaborative projects that are undertaken by the institution established by or in which the PI or team member (including individuals with conflict of interest) has participation, the PI shall declare the relationship with the collaborative institutions, provide the relevant information, state the connection between the research activities and corporate business, and comply with oversight.
Article 29 University policies on research integrity and relevant disciplinary measures apply to the management of transferring funds to external units. PIs who is alleged to engage in improper conduct in the process of transferring funds, should be subject to disciplinary actions including the recovery of the externally transferred funds. In addition, disciplinary actions against PIs may also be taken depending on the seriousness of the offense, including warning, public announcement and requirement for improvement. If the PI is suspected of breaking the Law, the case will be referred to the relevant authorities.
Chapter 7 Management of Final Budget Settlement
Article 30 For the project to be completed, the PI must settle any outstanding claims and payment related to the project.
Article 31 The PI must follow the relevant regulations of the funding body and the University to prepare the final expenditure summary based on actual expenses, which are to be submitted to FO and RMO for approval.
第三十二条 有多个单位共同承担一个项目的，项目负责人和合作单位的参与者应当分别编报项目决算， 经所在单位科研、财务管理部门审批后，由项目负责人汇总编制。
Article 32 If the project includes researchers from the University and other collaborative institution(s), the PI and team members of the collaborative institution(s) will prepare their own final expenditure summaries separately. With the approval of the collaborative institution(s), the PI of the project will gather all detailed expenditure summaries and prepare the total expenditure summary.
Chapter 8 Management of Remaining Funds
第三十三条 结余经费的管理依据项目主管部门相关管理办法执行。如无明确规定的，项目顺利通过结题验收后，由项目负责人根据项目组成员（以项目合同书/计划书/任务书为准）的实际贡献分配，拨入个 人科研经费专户，用于科研活动支出。
Article 33 The remaining funds will be managed according to the regulations of the funding body. If there is no relevant provision, when the project successfully passes the completion assessment, allocation of the remaining funds will be decided by the PI in consideration of the actual contribution of each team member. Team members receiving the remaining funds must be listed as such as per the project contract or other equivalent documents. The remaining funds will be allocated to the Individual Research Account and used for research related activities.
Article 34 Remaining funds shall be used and managed following the relevant regulations applicable at the implementation stage of the project.
Article 35 If the project is terminated, withdrawn, uncompleted, or fails to pass the completion assessment, the remaining funds shall be recovered by the University in accordance with the regulations of the funding body.
Chapter 9 Supervision and Administration
Article 36 The University is entitled to monitor PI’s use of funds, in order to ensure clear accounts, accurate accounting and effective supervision, and guarantee the compliance with regulations.
Article 37 If an audit is required by the funding body, the PI must cooperate with the audit department. Should violations of regulations be identified during the audit, the PI shall take responsibilities accordingly.
Article 38 In any of the following circumstances during the project implementation period, the remaining performance rewards shall be withheld, and the University may recover the released performance rewards as appropriate.
(I) The project has not passed the completion assessment;
(II) The PI failed to submit the contract, budget statement, annual progress report, interim summary report, completion documents or other relevant documents in time;
(III) The project team failed to follow the contract timeline without any justification or failed to implement improvement measures required by the funding body in a timely manner;
(IV) The project team has engaged in other activities that violate the law, regulations and policies of the University, or damage the reputation of the University.
Article 39 The PI shall not engage in any of the following behaviors. Otherwise, the PI should take responsibilities accordingly in accordance with research integrity related policies.
(I) Make fraudulent budget;
(II) Claim expenses that are irrelevant to the project;
(III) Falsely declare other sources of research funds;
(IV) Transfer, or claim project funds through false contracts, false invoices, fictitious matters, false personnel, etc.;
(V) Retain, or misuse the project funds;
(VI) Use the project funds for any personal expenses, payment of fines , donations, sponsorship, investments, debts, etc.;
(VII) Use the project funds for other activities that violate economic and financial laws and regulations.
第十章 附 则
Chapter 10 Supplementary Articles
Article 40 This Policy shall be interpreted by RMO.
第四十一条 自本办法发布之日起，新立项的科研项目按照本办法执行。尚在执行期内的科研项目， 由科研管理办公室统筹考虑我校实际情况，并与项目负责人充分协商后,确定是否执行新规定。涉及需项目主管部门同意的事项，履行相关程序后执行。
Article 41 From the effective date of this policy, any newly approved governmental projects shall follow this policy. With regard to on-going governmental projects, RMO will determine, in consultation with the PI, whether to implement this policy, taking into account the regulations of the funding body and the status of the project. If the approval of the funding body is required, relevant procedure must be followed before implementation.
(Last review date: 20-Apr-2023)