Transcript Welcome! NRSA Training Grant Workshop Grant & Contract Accounting Financial Management   Federal funds awarded to the UW to support pre & post docs who are completing.

Welcome!
NRSA Training Grant
Workshop
Grant & Contract
Accounting
Financial Management
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

Federal funds awarded to the UW to support pre &
post docs who are completing their graduate/postgraduate 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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Sponsor
Types
Health Resources and
Services Administration
National Institute
(HRSA), Health Care Policy
of Health (NIH)
(AHRQ), Centers for Disease
Control (CDC)
T32 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
Other Costs Categories

All other categories – Supplies, travel, Health
Insurance, etc.
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


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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

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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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

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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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Trainee
Other
Trainee
Other
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Trainee
Other
Trainee
Other
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Trainee
Other
MyFD Total
Awarded Funds
Less: Expended Funds
$10,000
$3,000
$13,000
$11,000
$700
$11,700
Balance/(Deficit)
Allowable Rebudgeting
($1,000)
$2,300
$1,300
$1,000
($1,000)
Adjusted Balance
$0
$1,300
$0
$1,300
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Trainee
Other
MyFD Total
Awarded Funds
Less: Expended Funds
$10,000
$3,000
$13,000
$6,000
$3,500
$9,500
Balance/(Deficit)
Allowable Rebudgeting
$4,000
Adjusted Balance
$4,000
$0
($500)
$0
($500)
$3,500
$0
$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
Budget Period 1
07/01/12 – 06/30/13
Budget Period 2
07/01/13 - 06/30/14
B. HENDERSON’S APPOINTMENT
09/01/12 – 08/31/13
Paid 10 months
Obligated 2 months
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
Rate changes occur July 1
http://www.washington.edu/admin/finacct/loadrate.html
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

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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01-50 Trainee Name
Appointed
from
Appointed
to
Months
Remaining
B. HENDERSON
09/01/12
08/31/13
2.0
Monthly
Rate
300.00
A. WILCOX
04/16/13
04/15/14
9.5
300.00
2,850.00
01-50 Total
Benefits @ 19.8%
3,450.00
535.00
Total
600.00
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01-90 Trainee Name
C. SUZZALLO
Appointed
from
10/01/12
Appointed Months
to
Remaining
09/30/13
3.0
Monthly
Rate
200.00
01-90 Total
Benefits @ 16.30%
Total
600.00
600.00
67.00
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08-05 Trainee Name SUMMER
C. SUZZALLO
AUTUMN
WINTER
SPRING
Total
100.00
100.00
08-05 Total
100.00
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Summary of Trainee Obligations
TRANSFERRED FROM BUDGET NO:
67-1000
TRANSFERRED TO BUDGET NO:
67-2000
Subtotal of Outstanding Trainee Obligations:
Exempt from IDC
Base
Indirect Costs
100.00
4,652.00
@ 8%
Total Trainee Outstanding Obligations
4,752.00
372.00
5,124.00
AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS
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
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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
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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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

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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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PI

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
TRAINEE
PI
GCA
NIH
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
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Training grant application and reporting
eRA Commons access required
Replaces most signed paper forms
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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: [email protected]
 Phone: 206-616-9995
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