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NRSA Training Grant Workshop

Grant & Contract Accounting

Financial Management

Federal funds awarded to the UW to support pre & post docs who are completing their graduate/post-graduate training in research

Training grants pay for stipends, tuition, health insurance, and trainee-related expenses, such as travel & supplies and a modest F&A

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SponsorNational Institute

of Health (NIH)

Health Resources and Services Administration

(HRSA), Health Care Policy (AHRQ), Centers for Disease

Control (CDC)

TypesT32 T35

T22 (Fogarty) T15 T90

Training Grants not necessarily identified by

specific grant number sequence

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Separation of Costs

Obligated Trainee Costs

F&A (Indirect Cost) Rate

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Trainee Costs Categories Vs. Other Costs Categories

Rebudgeting

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01-50 Post-doc Research Trainees (with Benefits) 01-90 Fellows & Trainees

(Pre-doc Research Trainees with Benefits) 08-02 Stipends

(Pre-doc Research Trainees without Benefits) 08-05 Tuition/Fees paid to UW

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All other categories – Supplies, travel, Health Insurance, etc.

Other Costs Categories

All components of tuition and fees are allowable. Only unallowable costs are fines/penalties incurred by the

trainee; or disallowed costs by sponsor. If the trainee qualifies for health insurance, they are

exempt from the Student Technology fee.

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Stipends may be supplemented by non-Federal funds provided it does not require any additional obligation of effort from the trainee.

The trainee may receive federal educational loan funds and/or VA educational benefits.

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Must be an employer-employee relationship. May be paid from federal funds except a research grant

that is part of the trainee’s planned training experience May not interfere with, detract from, or prolong the

trainee’s approved Kirschstein-NRSA training program.

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Vacation & Holiday – same as other individuals in similar training positions

Sick leave – 15 calendar days per year Parental leave - Trainees and fellows may receive

stipends for up to 60 calendar days of parental leave per year

Terminal Leave – Not permitted for unused leave

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Trainee Costs Categories Vs. Other Costs Categories

Rebudgeting

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Occurs when funds are moved within and between budget categories

Used for unanticipated requirements or to meet programmatic changes

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Other

Other

Trainee

Trainee

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Other

Other

Trainee

Trainee

Trainee Other MyFD Total

Awarded Funds $10,000 $3,000 $13,000

Less: Expended Funds $11,000 $700 $11,700

Balance/(Deficit) ($1,000) $2,300 $1,300Allowable Rebudgeting $1,000 ($1,000) $0

Adjusted Balance $0 $1,300 $1,300

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Trainee Other MyFD Total

Awarded Funds $10,000 $3,000 $13,000

Less: Expended Funds $6,000 $3,500 $9,500

Balance/(Deficit) $4,000 ($500) $3,500Allowable Rebudgeting $0 $0 $0

Adjusted Balance $4,000 ($500) $3,500

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Separation of Costs

Obligated Trainee Costs

Indirect Cost Rate

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Any trainee appointed within a particular budget period must be paid from the funds awarded for that budget period.

Once a trainee is appointed, the trainee costs (01-50, 01-90, 08-02, 08-05) become obligated through the end of the trainee’s appointment period.

When the appointment period goes beyond the budget period, the funds will be obligated for the remainder of the trainee’s appointment.

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Appointment Periods and Amounts

Payroll Benefit Load Rates

Trainee Obligation Carryover Example

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Are detailed on the NIH Statement of Appointment Form (PHS form 2271)

Normally last for 9-12 months. Periods less than 9 months need written sponsor approval

Trainees can be re-appointed for up to 5 years of aggregate NRSA support at the pre-doctoral level or 3 years of support at the post-doctoral level.

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Grant Budget Period - 07/01/2012 - 06/30/2013 B. Henderson’s Appointment Period - 09/01/12 - 08/31/13 Funding comes from the period in which the trainee was

appointed (07/01/12 - 06/30/13) -> BUDGET PERIOD 1

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Budget Period 107/01/12 – 06/30/13

Budget Period 207/01/13 - 06/30/14

Paid 10 months Obligated 2 months

B. HENDERSON’S APPOINTMENT09/01/12 – 08/31/13

Rate changes occur July 1http://www.washington.edu/admin/finacct/loadrate.html

It is possible to have multiple rates on one training grant (ex. budget period dates are 01/01/11 - 12/31/11)

Rates are automatically applied for each salary category

Obligated stipends will include benefit rate at time of closing

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2,850.00

01-50 Trainee Name Appointed from

Appointed to

MonthsRemaining

Monthly Rate Total

A. WILCOX

09/01/12 08/31/13 2.0 600.00300.00

300.00

01-50 Total 3,450.00 Benefits @ 19.8% 535.00

B. HENDERSON

04/16/13 04/15/14 9.5

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67.00

01-90 Trainee Name Total

C. SUZZALLO 10/01/12 09/30/13 3.0 200.00

01-90 Total Benefits @ 16.30%

Appointed from

Appointed to

MonthsRemaining

Monthly Rate

600.00

600.00

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08-05 Trainee Name SUMMER AUTUMN WINTER SPRING Total

C. SUZZALLO 100.00

100.00

08-05 Total 100.00

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Summary of Trainee Obligations

Subtotal of Outstanding Trainee Obligations: 4,752.00

Exempt from IDC 100.00Base 4,652.00

Indirect Costs @ 8% 372.00

Total Trainee Outstanding Obligations 5,124.00

AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS

TRANSFERRED FROM BUDGET NO: 67-1000

TRANSFERRED TO BUDGET NO: 67-2000

Separation of Costs

Obligated Trainee Costs

Indirect Cost Rate

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8% rate

Exemptions: Tuition and fees, Equipment, and Subcontracts in excess of $25,000

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Few NIH Training Grants have been granted carryforward authority

This is indicated in the remarks section of the Notice of Grant Award

Carryforward authority allows any unexpended balance to be automatically carried forward as expendable funds in the next year

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During Grant: submit all SOA forms and Termination Notices via xTrain

From budget expiration to Final Action Date: all final charges/credits should post to budget or inform GCA at this point if there are any pending transactions

From Final Action Date to 90 days after expiration: FFR submitted to sponsor

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Required when the trainee’s appointment has ended

Counterpart to the Statement of Appointment Forms

Verify that the trainee was paid what was awarded

Must be approved by GCA before sent to NIH

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PIPI TRAINEETRAINEE GCAGCA NIHNIH PIPI

Training grant application and reporting eRA Commons access required Replaces most signed paper forms

Appointment forms Re-Appointment forms Termination Notices Payback Agreement

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Separate trainee/non-trainee (other) categories For both, calculate:

Obligations from prior budget, plus new funding Less expenditures and obligations to renewal Equals balance for the category Any leftover trainee funds must be restricted

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Leftover funding must at least be the prior restricted funding; plus leftover trainee funding. Can lead to “unseen” deficits.

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I. What is a Training Grant? A. Sponsors & Types B. Training Grant vs. Research Grant

1. Separation of Costs 2. Obligated Trainee Costs 3. Indirect Cost 4. Carryforward Authority 5. Closing Process Timeline

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Contact Grant and Contract Accounting for more information.

Email: gcahelp@uw.edu Phone: 206-616-9995

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