1. Welcome! NRSA Training Grant Workshop25 28
Welcome!
NRSA Training Grant Workshop
Grant & Contract Accounting a division of Financial Management
Presenters:
Kirsten DeFries – Director Grant and Contract Campus Services division
Ted Mordhorst – Assistant Director post award compliance

2. 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
Training grants pay for stipends, tuition, Health Insurance, and trainee related expenses, such as travel & supplies and a modest F&A

3. Training Grant Sponsors & Types
the NRSA component of T90 - Interdisciplinary Research Training Award
For non-NIH training awards, review the agreement to determine if the NRSA T&C apply.

4. NRSA Training Grants Vs. Research Grants
Changes effective 10/1/2006
New funding in Federal FY 07
Includes competing renewals
Includes certain non-competing renewals
New formula for Tuition and Fees
New classification for health insurance
During this session we will focus on the unique attributes of NRSA training grants and how they differ from regular research grants.
Changes to NRSA Training Grants program implemented 10/1/06 on a 2 year trial, expect them to be continued
Procedures for annual reporting and closeout.

5. NRSA Training Grants Vs. Research Grants
Separation of Costs
Obligated Trainee Costs
F&A (Indirect Cost )Rate
Unique separation of costs compared to research grants.
Term date gets fuzzy given the obligation of trainee costs
Unique base for F&A

6. Separation of Costs
Trainee Costs Categories Vs. Other Costs Categories
Rebudgeting
NIH refers to other costs as “trainee-related costs” and travel.

7. Trainee Costs Categories
Post-doc Research Trainees (with Benefits)
Fellows & Trainees (Pre-doc Research Trainees with Benefits)
Stipends (Pre-doc Research Trainees without Benefits)
Tuition/Fees paid to UW
Other Costs Categories
Trainee costs consist of the stipend and tuition & fees. When stipend is paid under or it looks like a salary but it is still considered a stipend per the sponsor.
All other costs. (NOTE: benefits for & are health insurance only)
All other categories – Supplies, travel, Health Ins (10/1/2006), etc.

8. 01-90 Vs. 08-02 01-90 criteria 08-02 criteria
Remain registered 10 credits or more each quarter during the academic year, 2 credits during 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 criteria are not met the trainee is paid as – Trainee does not qualify for university sponsored health insurance
A pre-doc trainee will be paid their “stipend” in if ALL the criteria noted above are met.
Stipend - A payment made to an individual under a fellowship or training grant in accordance with preestablished levels to provide for the individual’s living expenses during the period of training. A stipend is not considered compensation for the services expected of an employee.
3. FELLOWS & TRAINEES ARE ELIGIBLE FOR THE GRADUATE STUDENT APPOINTEE health insurance for themselves and for half the cost of insuring their dependents, if the above conditions are met AND the monthly stipend is AT LEAST $800 PER MONTH. For appointments that are at least $800 per month, for at least 5 of the 6 quarterly pay periods, use job class code 0863 for fellows and 0864 for trainees. The insurance eligibility is AUTOMATICALLY determined by information from the HEPPS (payroll database). The fellow or trainee should be sure to submit the on-line insurance form by the quarterly due date for each plan year or at the beginning of his/her appointment or when a change is made, if later than autumn quarter, AND register for at least 10 credits by the 10th day of the quarter. 4. FELLOWS & TRAINEES ELIGIBLE FOR THE GRADUATE INSURANCE ALSO ARE EXEMPT from the technology fee. The system is supposed to AUTOMATICALLY enter the exemption. If there is a problem, contact Student Fiscal Services. IF students are NOT paid through the UW payroll, none of the above information applies.

9. Stipend Supplementation
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.
Stipend Supplementation
Grantees may supplement stipends from non-Federal funds provided the supplementation is without obligation to the trainee. An organization can determine what amount of stipend supplementation, if any, will be provided according to its own formally established policies governing stipend support. These policies must be consistently applied to all individuals in a similar training status regardless of the source of funds. Federal funds may not be used for stipend supplementation unless specifically authorized under the terms of the program from which funds are derived. An individual may use Federal educational loan funds or VA benefits when permitted by those programs as described in “Educational Loans or GI Bill” in this subsection. Under no circumstances may PHS funds be used for supplementation.

10. Compensation 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.

11. Leaves
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

12. NRSA Training Costs on Research Grants
01-50, , and are not allowed on research grants without written agency approval
Contact for object code payment clarification
Post-doctoral, contact
Office of Academic Personnel
Pre-doctoral, contact Graduate School
These costs would fall under the scholarship category and are unallowable on most research awards.

13. Separation of Costs
Trainee Costs Categories Vs. Other Costs Categories
Rebudgeting

14. Rebudgeting
Occurs when funds are moved within and between budget categories
Used for unanticipated requirements or to meet programmatic changes
May not rebudget for:
A change in scope or direction
create a need for additional funding
PI reduction in committed effort

15. NRSA Rebudgeting Trainee Other
This visual represents allowable rebudgeting

16. NRSA Rebudgeting
Trainee
Other
Unallowable rebudgeting

17. Scenario #1 Rebudgeting: Allowable
Note: Have over spent in the “trainee” category but have funds available in the “other” category.
It is allowable to rebudget into the trainee category.
If over-expenditure is a result of paying a trainee at a rate in excess of the NRSA limits the over-expenditure needs to be transferred off to non-federal funding

18. Scenario #2 Rebudgeting: Unallowable
Overexpended in other costs category. May NOT take allocation from “trainee” category and put it in the other category to cover the deficit.

19. NRSA Training Grants Vs. Research Grants
Rebudgeting on research grants
No restriction on rebudgeting between personnel 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

20. Tuition Shortfall
NIH is not providing enough money to cover the cost of tuition
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 and fees are funded at 60% up to a max of $16K
Graduate student Tuition & Fees ~$13.2K X 60% = $7.9K funded remaining $5.3 paid from other sources.

21. Tuition Shortfall Calculation
Plus: Closing budget’s Tuition & Fee award amount
Plus: Prior budget’s carryforward
Tuition and Fees
Less: Closing budget’s expenditures
Less: Current Outstanding Trainee Obligation carryforward to continuation budget
Equals: Tuition Shortfall Amount

22. NRSA Training Grants Vs. Research Grants
Separation of Costs
Obligated Trainee Costs
Indirect Cost Rate
This is a unique characteristic of a training grant.

23. 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 (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.
Even though health insurance is now considered an “other” cost it becomes obligated at the time of appointment because it is linked to the stipend payments.
We use the term “Unliquidated obligations” to reflect these obligations in the financial report

24. Obligated Trainee Costs
Appointment Periods
Payroll Benefit Load Rates
Trainee Obligation Carryover Example

25. Appointment Periods
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.
<Pull up or insert SOA form?>
SOA’s need to be completed and submitted to the sponsor at the time of the appointment.
Please send a copy to GCA. Use to verify appropriate stipend payment and in the calculation for determining trainee obligations.

26. B. HENDERSON’S APPOINTMENT
Example
Grant Budget Period - 07/01/ /30/2008
B. Henderson’s Appointment Period - 09/01/ /31/08
Funding comes from the period in which the trainee was appointed (07/01/ /30/08) -> BUDGET PERIOD 1
Budget Period 1
07/01/07 – 06/30/08
Budget Period 2
07/01/ /30/09
B. HENDERSON’S APPOINTMENT
09/01/07 – 08/31/08
Paid 10 months
Obligated 2 months

27. Payroll Benefit Load Rates
Rate changes occur July 1 (FIN MENU, ACTION 9)
It is possible to have multiple rates on one training grant (ex. budget period dates are 01/01/ /31/08)
Rates are automatically applied for each salary category
Obligated stipends will include related benefits

28. Payroll Benefit Load Rates
Fiscal Year Beginning : 07/01/2008
Instructional & Research Faculty %
Auxiliary Teaching %
01-30,40 Graduate Student Appointments %
Postdoctoral Research Trainees %
Classified Staff %
Professional Staff %
Hourly and Overtime %
Stipend Grad Trainees & Fellows %
Not employees of university, less components built into the rate (Workmans comp, FICA, etc) that true employees have

29. Detail of Trainee Obligations Budget Period 07/01/2007 - 06/30/2008
Appointed
from
Appointed to
Months
Remaining
Monthly Rate
01-50 Trainee Name
Total
09/01/07
08/31/08
2.0
300.00
600.00
B. HENDERSON
A. WILCOX
04/16/08
04/15/09
9.5
300.00
2,850.00
01-50 Total
3,450.00
15.5%
535.00

30. Detail of Trainee Obligations Budget Period 07/01/2007 - 06/30/2008
Appointed
from
Appointed to
Months
Remaining
Monthly
Rate
01-90 Trainee Name
Total
C. SUZZALLO
10/01/07
09/30/08
3.0
200.00
600.00
01-90 Total
600.00 %
67.00

31. Detail of Trainee Obligations Budget Period 07/01/ /30/2008 Appointment Period 10/01/ /30/2008
08-05 Trainee Name
SUMMER
AUTUMN
WINTER
SPRING
Total
C. SUZZALLO
100.00
100.00
08-05 Total
100.00

32. Outstanding Trainee Obligations
Summary of Trainee Obligations
TRANSFERRED FROM BUDGET NO:
TRANSFERRED TO BUDGET NO:
Subtotal of Outstanding Trainee Obligations:
4,752.00
Exempt from IDC
100.00
Base
4,652.00
Indirect Costs
@ 8%
372.00
Total Trainee Outstanding Obligations
5,124.00
AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS

33. Training Grants Vs. Research Grants
Separation of Costs
Obligated Trainee Costs
Indirect Cost Rate

34. Indirect Costs
8% rate
Tuition including fees, Equipment, and Subcontracts in excess of $25,000 are exempt expenditures

35. Adjusting for the Exempt Trainee Benefits/Fees
The UW system automatically charges indirect costs on all benefit (07) 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

36. Benefit Exemption Example

37. Carryforward Authority
Some 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
“An unobligated balance may be carried over into the next budget period without Grants Management Officer prior approval.”

38. How Carryforward Authority Works
Funds are carried forward to be used as additional funding
Trainee Balance - Carried forward into the trainee object code with the highest expenditures (01-50, 01-90, etc.)
Other Balance - Carried forward in and object codes.
On training grants, the separation of costs still applies on remaining balances.

39. Training Grants Vs. Research Grants
Separation of Costs
Obligated Trainee Costs
Indirect Cost Rate

40. 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.
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
days after expiration - FSR submitted to sponsor

41. Termination Notices (PHS form 416-7)
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 signed by GCA before sent to NIH
Update template to Kirsten DeFries as the signing business official.
DEPT.
GCA
DEPT.
NIH

42. Xtrain Training Grant application and reporting
ERA commons access required
Replaces most signed paper forms
Appointment forms
Re-Appointment forms
Termination notices
Does not have payback agreement

43. Summary 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

44. QUESTIONS?
CONTACT INFORMATION
Kirsten DeFries
Ted Mordhorst