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New TRAC guidance that applies from 2014-15 has now been published. This is hosted on the HEFCE web site on behalf of all funders. The current TRAC requirements continue to apply for TRAC reporting for the year ending 31 July 2014, but once the 2013-14 TRAC reporting is complete, the HEFCE web site will become the sole resource for TRAC as well as financial sustainability materials.

TRAC Annexes

Title Content Contains mandatory guidance? Download format
1. References to other material publications and links to websites referred to in the Guidance No download word format
2. Overview: PowerPoint presentation an overview of TRAC fEC for academics; for adaptation by institutions No download word format
download powerpoint format
3. H M Treasury letter on costing and pricing university research for other government departments covering Government policy on University research - pricing by government departments, dated 13 Feb 2004 Yes download word format
4. Systems for sustainability an extract from the original TRAC fEC Manual (III) describing the systems that institutions need to introduce to support sustainability No download word format
5. Notes from sustainability workshops points made by participants at the JCPSG workshops on sustainability held June 2004 No download word format
6. Definitions definitions of key terms relating to activities, organisation, and costing methods, that are used extensively throughout the Guidance. Yes download word format

Annual TRAC:

7. Annual TRAC time allocation: illustrative time allocation schedules examples of time allocation schedules that could be used to collect academic staff time. Links to:
  • Time Allocation Schedule (for department) version 1
  • Time Allocation schedule (for individuals) version 1
  • Time Allocation schedule (for individuals) version 2
  • Individual Aide Memoire version 1
  • Individual Aide Memoire version 2
No download word format

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8. Annual TRAC time allocation: sampling use of a sampling approach when collecting academic time data; and a discussion of statistical precision Yes download word format
9. Annual TRAC time allocation: detailed guidance technical guidance on detailed points in the design and implementation of the academic time allocation process Yes download word format
10. Attribution of costs in medical and dental schools how the costs of medical and dental schools should be attributed Yes download word format
11. Libraries: cost attribution good practice on the attribution of library costs, describing a robust method for TRAC; and a discussion of more complex methods Yes download word format
12. The attribution of estates costs: step-by-step approach a robust method of attributing estates costs Yes download word format
13. The attribution of estates costs: worked examples descriptions of two approaches to estates cost attribution, with calculations. Link to:

The allocation of estates costs: case study (b)
No download word format

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14. Other areas of attributing non-staff costs technical guidance on the attribution of some specific types of expenditure such as national museums Yes download word format
15. Cost adjustments

How the infrastructure adjustment and return for financing and investment should be calculated (revised July 2006)

  • Cost adjustments worked examples (Revised September 2011, now called CONS-9a and CONS-9b)
Yes download word format
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16. Income allocation Funding Council guidance on the allocation of income for reporting alongside costs in the annual TRAC return. Links to:

(Revised October 2014)

Yes download word format

  • download  PDF format

Charge-out rates

17. Laboratory technicians a worked example of how laboratory technicians' costs of Research can be estimated to help calculate charge-out rates
  • Worked examples for Laboratory Technicians and Major Research Facilities (MRFs) April 2007
    (supplement to annex 17 - two spreadsheets in workbook)
No download word format

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18. Avoiding double-charging equipment costs an explanation of how double-charging of equipment is avoided by methods in the Guidance Yes download word format


19. Project costing form: two examples worked examples of costing a project pre-application. Links to:
  • Project costing form: example A
  • Case Study Answer: example B
  • Case Study: example B
No download word format

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20. Estimating academic staff time advice and suggestions that can be used to guide academics as they estimate their time on a research project pre-application No download word format
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