| Chapter | Subject | Ref | Section |
|---|---|---|---|
| Full TRAC guidance (v2.7) | |||
| 1 | Introduction | 1.1 | Introduction |
| 1.2 | Principles and standards | ||
| 1.3 | TRAC activity definitions | ||
| 2 | Governance and quality assurance | 2.1 | Governance and quality assurance of TRAC |
| 3 | TRAC process | 3.1 | Data required for TRAC |
| 3.2 | Sustainability adjustments | ||
| 3.3 | Direct cost attribution | ||
| 3.4 | Allocating departmental and central costs | ||
| 3.5 | Income allocation | ||
| 4 | TRAC reporting | 4.1 | Annual TRAC return |
| 4.2 | Research charge-out rates | ||
| 4.3 | TRAC for Teaching return - TRAC(T) | ||
| 5 | Calculation of research project costs | 5.1 | Calculation of research project costs |
| 6 | Glossary | 6.1 | Glossary of terms |
| Annexes | 1.1a | Change log | |
| 1.1b | COVID-19 - Supplementary TRAC guidance - Not applicable for 2021-22 | ||
| 1.2a | Materiality | ||
| 1.2b | Dispensation | ||
| 2.1a | Requirements and processes for changes in compliance status or institutional status | ||
| 2.1b | Assurance reminders checklist | ||
| 3.1a | Academic time allocation survey form | ||
| 3.1b | Pension cost adjustment calculator | ||
| 3.1c | Indexation worksheet | ||
| 3.1d | Derivation of TRAC income and expenditure figures for Table A1 | ||
| 3.2a | MSI calculation 2021-22 | ||
| 3.5a | Income allocation table 2021-22 | ||
| 3.5b | Guidance on allocation of OfS/Funding Council grants 2021-22 | ||
| 4.1a | 2021-22 TRAC return - sample workbook with validation | ||
| 4.1a | 2021-22 TRAC Accountable Officer sign-off form - sample | ||
| 4.1b | TRAC peer groups (latest is 2020-21) | ||
| 4.2a | Facility costing template | ||
| 4.2b | Technician survey template | ||
| 4.2c | HM Treasury letter – University Research: Costs to Government Departments (13 February 2004) | ||
| 4.3a | TRAC(T) return template - Not applicable for 2019-20, 2020-21 or 2021-22 | ||
| 4.3b | HESA academic cost centres | ||
| 4.3c | Funding proxy for non-subject-related activities (Office for Students) - Not applicable for 2021-22 | ||
| 4.3d | Funding proxy for non-subject-related activities (SFC) - Not applicable for 2021-22 | ||
| 4.3e | TRAC(T) Removal of non-subject-related costs - Not applicable for 2021-22 |
TRAC guidance
TRAC guidance for 2021-22 returns
TRAC Statement of Requirements
All the TRAC requirements have been pulled together in this document, to help institutions to assess compliance both in designing their TRAC process and in the sign-off process for the TRAC returns.
Note: this does not contain any new, different or additional information to the requirements in the guidance above.
TRAC Statement of Requirements v2.7 (PDF)