Welcome!NRSA Training Grant

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NRSA Training Grant Workshop

Grant & Contract Accounting a division of Financial Management

What is a Training Grant?� Federal funds awarded to the UW to

support pre & post docs who are completing their graduate/post-graduate training in research

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training in research� Training grants pay for stipends, tuition,

Health Insurance, and trainee related expenses, such as travel & supplies and a modest F&A

Training Grant Sponsors & Types

Sponsor National Institute of Health (NIH)

Health Resources and Services Administration

(HRSA), Office of Education (OE), Centers for Disease

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of Health (NIH) (OE), Centers for Disease Control (CDC), & National Science Foundation (NSF)

Types T32 T35 T22 (Fogarty)

Training Grants not identified by specific grant

number sequence

NRSA Training Grants Vs. Research Grants

� Changes effective 10/1/2006� New funding in Federal FY 07

– Includes competing renewals– Includes competing renewals– Includes certain non-competing renewals

� New formula for Tuition and Fees� New classification for health insurance

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NRSA Training Grants Vs. Research Grants� Separation of Costs

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� Obligated Trainee Costs

� F&A (Indirect Cost )Rate

Separation of Costs

�Trainee Costs Categories Vs. Other

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Costs Categories

�Rebudgeting

Trainee Costs Categories� 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)

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� 08-05 Tuition/Fees paid to UW

� All other categories – Supplies, travel, HealthIns (10/1/2006), etc.

Other Costs Categories

01-90 Vs. 08-02� 01-90 criteria

– Remain registered 10 credits or more each quarter during the academic year, 2 credits during Summer Quarter and

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Summer Quarter and– Paid $800 or more per month and– Paid 5 out of 6 pay periods per quarter

� 08-02 criteria– If any of the 01-90 criteria are not met the trainee

is paid as 08-02

Tuition & Fees� Qualified tuition and fees is the

– operating fee– Service & Activity Fee– Technology Fee– Technology Fee– IMA Bond fees– Credit Surcharges

� If the trainee qualifies for health Insurance then they are exempt from the Technology fee.

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Stipend Supplementation

� Stipends may be supplemented by non-Federal funds provided it does not require any additional obligation of effort 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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Compensation

� Must be an employer-employee relationship.

� May be paid from federal funds except a � 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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Leaves

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

� Sick leave – 15 calendar days per year� 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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NRSA Training Costs on Research Grants

� 01-50, 01-90, and 08-02 are not allowed on research grants without written agency approval

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approval� Contact for object code payment

clarification– Post-doctoral, contact

Office of Academic Personnel– Pre-doctoral, contact Graduate School

Separation of Costs

�Trainee Costs Categories Vs. Other

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Costs Categories

�Rebudgeting

Rebudgeting

� Occurs when funds are moved within and between budget categories

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� Used for unanticipated requirements or to meet programmatic changes

NRSA Rebudgeting

OtherTrainee

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OtherTrainee

NRSA Rebudgeting

OtherTrainee

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OtherTrainee

Scenario #1Rebudgeting: Allowable

Trainee Other On-Line Total

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

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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

Scenario #2Rebudgeting: Unallowable

Trainee Other On-Line Total

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

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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

NRSA Training Grants Vs. Research Grants

� Rebudgeting on research grants– No restriction on rebudgeting between

personnel costs and other costspersonnel costs and other costs– Not allowed for a change in scope– Not allowed for a reduction in effort of PI or

Key personnel– Not allowed if it creates a need for

additional funding

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Tuition Shortfall

� NIH is not providing enough money to cover the cost of tuition

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� Can rebudget money from other object codes to cover this shortfall if available

� Need to have another source of support to cover this shortfall, ex. State, Gift, or RCR budget.

Tuition Shortfall Calculation

Plus: Closing budget’s Tuition & Fee award amount

Plus: Prior budget’s carryforward08-05 Tuition and Fees

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08-05 Tuition and Fees

Less: Closing budget’s expenditures08-05 Tuition and Fees

Less: Current Outstanding Trainee Obligation carryforward to continuation budget

08-05 Tuition and Fees

Equals: Tuition Shortfall Amount

NRSA Training Grants Vs. Research Grants

�Separation of Costs

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�Separation of Costs

�Obligated Trainee Costs

� Indirect Cost Rate

Obligated Trainee Costs� 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

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Once a trainee is appointed, the trainee costs (01-50, 01-90, 07, 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.

Obligated Trainee Costs

� Appointment Periods

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� Payroll Benefit Load Rates

� Trainee Obligation Carryover Example

Appointment Periods

– Are detailed on the NIH Statement of Appointment Form (PHS form 2271)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. 26

Example� Grant Budget Period - 07/01/2007 - 06/30/2008� B. Henderson’s Appointment Period - 09/01/07 - 08/31/08� Funding comes from the period in which the trainee was

appointed (07/01/07 - 06/30/08) -> BUDGET PERIOD 1

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Budget Period 107/01/07 – 06/30/08

Budget Period 207/01/08 - 06/30/09

Paid 10 months Obligated 2 months

B. HENDERSON’S APPOINTMENT09/01/07 – 08/31/08

Payroll Benefit Load Rates

� Rate changes occur July 1 (FIN MENU, ACTION 9)http://www.washington.edu/admin/finacct/loadrate.html

� It is possible to have multiple rates on one training

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� It is possible to have multiple rates on one training grant (ex. budget period dates are 01/01/07 -12/31/08)

� Rates are automatically applied for each salary category

� Obligated stipends will include related benefits

Payroll Benefit Load Rates

Fiscal Year Beginning : 07/01/200801-10 Instructional & Research Faculty 22.3%01-20 Auxiliary Teaching 23.9%01-30,40 Graduate Student Appointments 13.3%

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01-30,40 Graduate Student Appointments 13.3% 01-50 Postdoctoral Research Trainees 15.5%01-60 Classified Staff 29.6%01-70 Professional Staff 26.2%01-80 Hourly and Overtime 12.0% 01-90 Stipend Grad Trainees & Fellows 11.2%

Detail of Trainee Obligations

Budget Period 07/01/2007 - 06/30/2008

01-50 Trainee Name Appointed from

Appointed to

MonthsRemaining

Monthly Rate Total

09/01/07 08/31/08 2.0 600.00300.00B. HENDERSON

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2,850.00A. WILCOX

09/01/07 08/31/08 2.0

300.00

01-50 Total 3,450.00Benefits @ 15.5% 535.00

B. HENDERSON04/16/08 04/15/09 9.5

01-90 Trainee Name Total

���������������������������������������� 10/01/07 09/30/08 3.0 200.00

Detail of Trainee Obligations

Budget Period 07/01/2007 - 06/30/2008Appointed

fromAppointed

toMonthsRemaining

MonthlyRate

600.00

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67.0001-90 Total

Benefits @ 11.20%600.00

Detail of Trainee Obligations

Budget Period 07/01/2007 - 06/30/2008Appointment Period 10/01/2007 - 09/30/2008

08-05 Trainee Name SUMMER AUTUMN WINTER SPRING Total

���������������������������������������� 100.00

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���������������������������������������� 100.00100.00

08-05 Total 100.00

Outstanding Trainee Obligations

Summary of Trainee Obligations

TRANSFERRED FROM BUDGET NO: 67-1000

TRANSFERRED TO BUDGET NO: 67-2000

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Subtotal of Outstanding Trainee Obligations: 4,752.00

Exempt from IDC 100.00Base 4,652.00

Indirect Costs @ 8% 372.00Total Trainee Outstanding Obligations 5,124.00

AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS

TRANSFERRED TO BUDGET NO: 67-2000

Training Grants Vs. Research Grants

�Separation of Costs

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�Obligated Trainee Costs

� Indirect Cost Rate

Indirect Costs

� 8% rate

� Tuition including fees, Equipment, and

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� Tuition including fees, Equipment, and Subcontracts in excess of $25,000 are exempt expenditures

Adjusting for the Exempt Trainee Benefits/Fees

� The UW system automatically charges indirect costs on all benefit (07) expenditures

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expenditures

� When Trainee Fees are exempt we need to do a manual credit for all indirect costs on the benefit (07) charges associated with the trainee salary (01-50 & 01-90)

� These manual credits are prepared when the closing is done

Benefit Exemption Example

Salary Code

Total Salary

Benefit Rate

Salary Benefits

Total Benefits

IDC Rate

Benefit IDC

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01-50 88,678.00 13.8% 12,237.56 12,237.56 8% 979.00

01-90 9,580.00 11.7% 1,120.86 1,120.86 8% 89.66

Credit Needed 1068.66

Carryforward Authority� Some NIH Training Grants have been

granted carryforward authority

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

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of the Notice of Grant Award

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

How Carryforward Authority Works

� Funds are carried forward to be used as additional funding

� Trainee Balance - Carried forward into

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� Trainee Balance - Carried forward into the trainee object code with the highest expenditures (01-50, 01-90, etc.)

� Other Balance - Carried forward in 38-99 and 25-99 object codes.

Training Grants Vs. Research Grants

�Separation of Costs

Obligated Trainee Costs

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�Obligated Trainee Costs

� Indirect Cost Rate

Closing Process Timeline

� During Grant - submit copies of all SOA forms to GCA

� At expiration - inform all recharge centers / cost centers of new budget number.

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cost centers of new budget number.� From budget expiration to 45 days after - all

final charges/credits should post to budget � 45 days after expiration - inform GCA at this

point if there are any pending transactions� 45 - 90 days after expiration - FSR submitted

to sponsor

Termination Notices (PHS form 416-7)

� Required when the trainee’s appointment has ended

� Counterpart to the Statement of Appointment Forms

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Forms

� Verify that the trainee was paid what was awarded

� Must be signed by GCA before sent to NIH

DEPT.DEPT. GCAGCA DEPTDEPT.. NIHNIH

Xtrain

� Training Grant application and reporting� ERA commons access required� Replaces most signed paper forms� Replaces most signed paper forms

– Appointment forms– Re-Appointment forms– Termination notices

� Does not have payback agreement

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SummaryI. What is a Training Grant?

A. Sponsors & Types B. Training Grant vs. Research Grant

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B. Training Grant vs. Research Grant1. Separation of Costs2.Obligated Trainee Costs3. Indirect Cost4. Carryforward Authority5. Closing Process Timeline

QUESTIONS?

� CONTACT INFORMATION– Kirsten DeFries

• kirsten5@• kirsten5@• 206-543-2597

– Ted Mordhorst• tedm2@• 206-616-8678

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