1. Grant and Contract Accounting Q&A Session July 26, 2016
Presenters:
Tara Bergin
Angie Mullen
with special guest, Andra Sawyer

2. Topics for Discussion
NRSA Training Grant Reconciliation – GCA processes
DHHS Payment Management System G to P account changes
First Class Travel Regulation changes

3. Upcoming Training Sessions
Post-Award Financial Administration
CORE – TBD Autumn 2016
POD – December 6, 2016
Collaborative for Research Education

4. Training Grants – Resources
NIH Institutional Training Grants:
Office of Research’s Guidance for NIH Institutional Training Grants:
GCA Training Grants page:

5. Training Grants – The Basics
Trainee costs
Stipends 01-50, & and Tuition 08-05
Stipends vs Salary
Other costs
All other expenditure codes including Benefits and F&A

6. Training Grants – GCA Reconciliation
xTrain – Forms must be on file:
Statements of Appointment
Termination Notices
GCA is the “Business Official”
Outstanding Trainee Obligations (OTO)
Trainee costs (01-50, 01-90, 08-02, 08-05) must be obligated through the end of the trainee’s appointment period.

7. Termination Notices Required when the trainee’s appointment has ended
Counterpart to the Statement of Appointment Forms
GCA verifies that the trainee was paid what was awarded
Must be approved by GCA before sent to NIH
Termination notices are due 30 days after the trainee terminates.
This is the only accountability to NIH that each individual was correctly paid, but it also provides contact and programmatic info.
GCA will review these, certify and send onto NIH or advise on corrections needed and return to the dept. PI
TRAINEE PI
GCA
NIH

8. B. HENDERSON’S APPOINTMENT
Training Grants - OTOs
Grant Budget Period - 07/01/ /30/2016
B. Henderson’s Appointment Period - 09/01/ /31/16
Funding comes from the period in which the trainee was appointed (07/01/ /30/16) -> BUDGET PERIOD 1
Budget Period 1
07/01/15 – 06/30/16
Budget Period 2
07/01/ /30/17
B. HENDERSON’S APPOINTMENT
09/01/15 – 08/31/16
Paid 10 months
Obligated 2 months

9. OTO FORM

10. Training Grants – GCA Reconciliation cont’d
“How can I have a balance AND a deficit?!”
Separation of costs: Trainee Costs v Other
Appointment changes: Year 1 vs a Year 4 post-doc
Insufficient funding: Fringe and Tuition
Proposal calculations - projected increases
Deficits carried forward and must be cleared at the end of the competing segment.
Departments can clear the deficits every year if they prefer – work with GCA

11. Training Grants - Rebudgeting
Trainee
Other

12. Training Grants - Rebudgeting
Trainee
Other

13. DHHS Payment Management System G to P Account Overview
DHHS agencies include NIH, CDC, HRSA, etc.
Payment Management System (PMS)
G – Single pooled account
P – Individual sub accounts

14. How the G to P account changes affect campus…
New budget number
Move payroll, sub awards (03-62), and other encumbrances/open balances
Carryover – treat as a non-competing renewal
GCA will process the carry forward when they complete the SF425.
Budget end
Requires timely reconciliation as late postings are more visible
Final Action Date

15. Travel on Federal Awards
Best Practices
Purchase of airline tickets
PAFC Website info on Federal Travel:

16. Best Practices
If travel not included in proposal budget strongly suggest obtaining sponsor approval
Document how the travel benefitted the Award 
Purchase airline tickets through the UW contract travel agent (cheap! Fly America Act!)
The length of trip must coincide with travel objectives
Travel must take place between the start and end dates of the Award (budget) period

17. Federal Travel Regulations (2 CFR 200.474)
Recipient’s (UW) established travel policies can be followed for the following travel costs:
Per diem (Lodging, Meals & Incidental Expenses)
Lodging over maximum allowed
Ground transportation (taxi, bus, train)
Visas, Departure taxes
Mileage reimbursement
Recipient’s established travel policies CANNOT be followed for Air travel

18. Airfare on Federal Awards
The purchase of airfare must be:
The least expensive class of travel (coach or economy); and
The least expensive unrestricted fare (allows for cancellation or change with a penalty value that is less than the cost of the ticket).

19. Exceptions Very limited (medical, security)
Recommend federal regulations to determine if qualify
Obtain sponsor approval to avoid audit disallowance
Exceptions do not include the “14 hour” rule

20. Any other questions?
Next Brown Bag – October 26, 2016