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NIH NRSA
CLOSEOUTS
Office of Research Services
ORS Brown Bag
January 24, 2007
Overview
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National Research Service Awards (NRSA)
 Help ensure that a diverse, highly trained
workforce is available for leadership roles in
nations biomedical and behavioral agenda
 Awarded to eligible institutions to develop or
to enhance research training opportunities for
individuals selected by the institution who are
training in specific areas
Overview
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Types of Training Programs
 Pre-doctoral-Individuals enrolled in or leading to a
Ph.D or comparable doctoral degree (T32)
 Post-doctoral-Individuals who hold a doctorate from
an accredited institution
 Short-term-Individuals enrolled in program leading
to a clinical doctorate or masters in quantitative
science degree (T32,T35)
 Pre-baccalaureate-Individuals enrolled in an
undergraduate program at institutions with
substantial minority enrollment (T34)
Trainee Support
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Made in competitive segments
Renewable
Normally made in 12 month increments
Limitations
5 year aggregate for pre-docs
 3 year aggregate for post-docs
 Exceptions require a waiver from NIH awarding
component
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Initiation of Support
Notice of Award (NOA) issued to Grantee for 12
month budget period
 Program Director must submit Statement of
Appointment form to NIH Awarding office (PHS
2271)
 Signed Payback Agreement must be submitted for
each post doc in the first 12 months of support
(PHS 6031)
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Trainee Appointments
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Considered Full-time training appointments
Generally appointed for 12-month continuous periods
Due at the time of appointment
May begin at the time of appointment
May not exceed 12 months in a single budget period
Trainee costs (Stipends, tuition, fees, med coverage) are
obligated when individuals begin training
Allowable Costs
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Stipends
 May not be rebudgeted without NIH prior approval
Tuition & Fees
 May not be rebudgeted without NIH prior approval
Medical Coverage/Insurance
 May not be rebudgeted without NIH prior approval
Allowable Costs
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Trainee Related Expenses
 Can be rebudgeted without approval
Trainee Travel
 Can be rebudgeted without prior approval
F&A
 Can not be rebudgeted
Unallowable Costs
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Employee Benefits
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NRSA’s are not provided as a condition of employment
and therefore befifits associated with full time
employment are not allowable
Costs which do not meet allowability, allocability
and reasonableness test
Cost transfers beyond 90 days
Carryovers
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Carryovers
 NRSA training grants are often included
under expanded authorities
 Refer to NOA for carryover authority
 Often do not have authority to carryover
unobligated balances
Unliquidated Obligations
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Unliquidated Obligations
 Funds for trainee costs obligated via
appointment form but not expensed during
the budget period due to the timing of the
appointment
 Reported on the FSR
 PBIL/PBUD increased in continuation
year for reported
Reporting Requirements
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Financial Report
 SF269 (FSR) required 90 days following the end of
the budget period
Progress Reports
 Required 90 days following the end of the budget
period
Reporting Requirements
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Terminations
 Termination Notice Form (PHS416-7)
 Payback Certification Form (PHS6031-1)
Other
 Revised Appointment Forms
 Revised Termination Notices
 Revised FSR’s
Closeout Requirements
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Communicate with ORS accountant regarding
issues to be address prior to closeout
Send closeout spreadsheet & accounting of the
unliquidated obligations to ORS accountant
Send copies of appointment forms for the
budget period
Send termination notices
Process final closeout adjustments prior to end
of adjustment period
ORS Closeout Review
Review/Request trainee appointment forms &
termination notices
 Review NGA to verify terms and conditions
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Authorized funds for the period (including unobligated
carryovers)
 Carryover Authority
 Expanded Authority
 Number or post & pre-doc slots
 Special terms and conditions
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ORS Closeout Review
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Review prior period FSR for total unliquidated
obligations reported
Review PBIL/PBUD for accuracy
Review GL Expense
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Stipends should be expended according to NIH established
rates/appointment forms
Trainee related expenses and travel should not exceed total awarded
Reconcile F&A (tuition, fees, health ins. excluded)
Unallowable expenses
ORS Closeout Review
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Unliquidated Obligations
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Must provide appointment forms for trainee
obligations to be paid in current and continuation
year
Must be signed by trainee and Program Director
 Must indicate support for period of appointment
 Must indicate revision, if appropriate
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ORS Closeout Review
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Review GL expense
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Stipends allocated should be expended according to NIH
established rates and appointment form for each trainee
Trainee related expenses to determine if funds were
rebudgeted from stipends & tuition & fees
Reconcile F&A (tuition, fees, & med coverage excluded)
Review for allowability, allocability and reasonableness
Review Unliquidated obligations for Appointees
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Should agree with appointment forms
Should not exceed # of slots awarded
Should not include TRE’s & travel
Closeout Issues
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Appointment forms
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Stipends
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Untimely receipt of forms during appointment and closeout process
Inaccuracies
Revisions are not submitted and or sent to NIH timely
Not used to track trainee obilgations to be reported on FSR
Do not coincide with appointment forms and or NIH established rates
Stipends not charged to correct object codes (5043,5045)
Stipends after trainee terminates are not monitored
Increase in rates are not done at anniversary of appointment
Trainee Related Expenses & Travel
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Funds rebudgeted from other line items to cover this expense
Closeout Issues
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Cost Transfers
Prior approvals
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Termination Notices
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Change in number of slots
Change in appointment period (to less than 12 months)
Not submitted timely to NIH & ORS
Inaccuracies
Unliquidated Obligations
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Omit to request & provide unliquidated obligation to report
on the FSR
Best Practices
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Review sponsor requirements
Maintain Spreadsheet to monitor trainee
obligations
Review of GL monthly
Send all forms and documents to ORS together
Communicate with ORS accountant regarding
closeout issues
Freeze fund
Information Sites
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NIH Grants Policy Statement
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NRSA T32 frequently asked questions
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http://grants.nih.gov/grants/policy/nihgps
http://grants.nih.gov/training/faq_training.html
NIH T32 Announcement, NIH Guide
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http://grants.nih.gov/training