The TRAC Guidance is made up of six chapters and has been developed in a consistent format to improve accessibility and readability.
|Full TRAC Guidance download||Download|
|1.2||Principles and standards|
|1.3||TRAC activity definitions|
|2||Governance & Quality Assurance||2.1||Governance and quality assurance of TRAC||Download|
|3||TRAC Process||3.1||Data required for TRAC||Download|
|3.3||Direct cost attribution|
|3.4||Allocating departmental and central costs|
|4||TRAC Reporting||4.1||Annual TRAC return||Download|
|4.2||Research charge-out rates|
|4.3||TRAC for Teaching return - TRAC(T)|
|5||Application of Charge Out Rates||5.1||Calculation of research project costs||Download|
|6||Glossary||6.1||Glossary of Terms||Download|
|2.1a||Requirements and processes for changes in compliance status or institutional status||Download|
|3.1a||Academic time allocation survey form||Download|
|3.2a||Infrastructure adjustment template||Download|
|3.2b||Return for financing and investment template||Download|
|3.5a||Income allocation table||Download|
|3.5b||Guidance on the allocation of Funding Council grants||Download|
|4.1a||Annual TRAC return template||Download|
|4.2a||Facility costing template||Download|
|4.2b||Technician survey template||Download|
|4.2c||HM Treasury letter – University Research: Costs to Government Departments (13 February 2004)||Download|
|4.3a||TRAC(T) return template||Download|
|4.3b||HESA Academic Cost Centres||Download
|4.3c||Funding proxy for non-subject related activities (HEFCE)||Download|
|4.3d||Funding proxy for non-subject related activities (SFC)||Download|
|4.3e||TRAC(T) Removal of non-subject-related costs (worked example)||Download|
|TRAC for EC Framework 7 projects|
TRAC: A guide for senior managers and governing body members
The TRAC Development Group have developed a guide on the Transparent Approach to Costing (TRAC) that is tailored for senior managers and governing body members.
TRAC practitioners should be familiar with the guide and promote it to senior management within their own institutions.
New TRAC statement of requirements
In response to feedback from the sector, we have published the TRAC requirements in each chapter and section of the TRAC Guidance in a single document below. Institutions may find this useful in assessing their compliance with the TRAC requirements as part of designing their TRAC process, and in the sign-off process for the TRAC returns. Note this is a carbon copy of the requirements in the guidance above and does not contain any new, different or additional information.
Download new TRAC statement of requirements
TRAC Guidance navigation card
This card illustrates the contents of each section within each chapter of the TRAC Guidance. This should enable users to recognise the different stages of the TRAC process and to navigate between chapters and sections.
TRAC Guidance - Mapping of new to old
The new TRAC statement of requirement has a different structure to the previous guidance version, so comparison between the two documents is not a simple task. A cross-mapping exercise was undertaken during the development phase between the old guidance and the new. This cross mapping is made available to TRAC practitioners to aid transition to the new guidance for the 2014/15 submission period.
Download the new TRAC statement of requirements mapping document
TRAC Guidance was further developed in 2008 for use in costing European Commission Framework 7 bids. This page provides access to the current Guidance for the institutions that adopted this method. Note: This guidance does not apply for Horizon 2020 bids.
The redevelopment of the new TRAC Guidance has not required this guidance to be substantially changed, but the following documents have been updated to reflect current EC rules and to incorporate what were previously standalone updates:
The Guidance consists of:
|TRAC EC-FP7 Guidance (April 2014)||Download the TRACECFP7-Guidance as PDF (418 KB)|
|Annex 1 - TRAC EC-FP7 Endorsement letter||Download the Annex 1 as PDF (565 KB)|
|Annex 2 - Model Form E||Download the Annex 2 - Model Form E (to be confirmed as final version) as PDF (262 KB)|
|Annex 3 - Irrecoverable VAT example calculation||Download the Annex3 as PDF (81 KB)|
|Annex 4 - Additional Audit Procedures (April 2014)||Download the Annex4 as PDF (123 KB) |
|Annex 5 - Frequently asked questions||Download the Annex5 as PDF (179 KB)|
|Annex 6 - Note about the irrecoverable duties from indirect costs||Download the Annex6 as PDF (100 KB)|