Part II - TRAC Principles

Section C: Quality assurance and validation

Summary

1. TRAC processes are designed to be robust, and to produce quality, fit for purpose, cost data. These include techniques for:
   • verifying time allocation data – see Part III Chapter C.1;
   • attributing estates costs robustly – see Part III Chapter D.5;
   • attributing library costs robustly – see Part III Chapter D.4;
   • using appropriate cost drivers in other areas – see Part III Chapter D.1;
   • avoiding double-charging – for example for TRAC fEC see Annex 18 (for equipment) and Part V Chapter C.4 (for academic salaries);
   • providing audit trails by which institutions can demonstrate the validity of their cost calculations and of their charges to projects – for example, see Part V Section F.

2. Quality assurance processes are used to confirm that an institution is using methods that meet TRAC requirements. They include processes to validate the figures produced. There are five types of quality assurance and validation process:
   • Internal review
   • Institutional committee confirming compliance
   • Internal audit
   • External QA process, including benchmarking
   • Sponsors' QA procedures

3. Costing standard 7 covered two of these quality assurance procedures:
   • a review by the internal audit service to advise the institution on their compliance with the TRAC costing standards and the full set of minimum requirements;
   • an appropriate Committee of the Board, or equivalent, to confirm this compliance.

4. Costing standard 8 allows institutions whose research activity is not material to apply dispensation if they wish.
5. TRAC fEC introduced a new requirement for institutions to participate in an external quality assurance process, and to provide benchmarking data.