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Welcome ! 1 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/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 2
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Separation of Costs Obligated Trainee Costs F&A (Indirect Cost) Rate 4
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Trainee Costs Categories Vs. Other Costs Categories Rebudgeting 5
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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 6 n n All other categories – Supplies, travel, Health Insurance, etc. Other Costs Categories
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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 Technology fee. 7
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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. 8
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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. 9
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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 10
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Trainee Costs Categories Vs. Other Costs Categories Rebudgeting 11
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Occurs when funds are moved within and between budget categories Used for unanticipated requirements or to meet programmatic changes 12
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13 Other Trainee
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14 Other Trainee
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Separation of Costs Obligated Trainee Costs Indirect Cost Rate 17
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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. 18
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Appointment Periods and Amounts Payroll Benefit Load Rates Trainee Obligation Carryover Example 19
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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. 20
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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 21 Budget Period 1 07/01/12 – 06/30/13 Budget Period 2 07/01/13 - 06/30/14 Paid 10 months Obligated 2 months B. HENDERSON’S APPOINTMENT 09/01/12 – 08/31/13
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Rate changes occur July 1 http://www.washington.edu/admin/finacct/loadrate.html 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 22
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23 2,850.00 01-50 Trainee Name Appointed from Appointed to Months Remaining Monthly Rate Total A. WILCOX 09/01/12 08/31/13 2.0 600.00300.00 01-50 Total 3,450.00 Benefits @ 19.8% 535.00 B. HENDERSON 04/16/13 04/15/14 9.5
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24 67.00 01-90 Trainee NameTotal C. SUZZALLO 10/01/12 09/30/13 3.0 200.00 01-90 Total Benefits @ 16.30% Appointed from Appointed to Months Remaining Monthly Rate 600.00
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25 08-05 Trainee Name SUMMER AUTUMN WINTER SPRING Total C. SUZZALLO 100.00 08-05 Total 100.00
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26 Summary of Trainee Obligations Subtotal of Outstanding Trainee Obligations:4,752.00 Exempt from IDC 100.00 Base4,652.00 Indirect Costs@ 8% 372.00 Total Trainee Outstanding Obligations 5,124.00 AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS TRANSFERRED FROM BUDGET NO: 67-1000 TRANSFERRED TO BUDGET NO: 67-2000
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Separation of Costs Obligated Trainee Costs Indirect Cost Rate 27
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8% rate Exemptions: Tuition and fees, Equipment, and Subcontracts in excess of $25,000 28
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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 29
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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 30
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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 31 PI TRAINEE TRAINEEGCANIH PI PI
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Training grant application and reporting eRA Commons access required Replaces most signed paper forms Appointment forms Re-Appointment forms Termination Notices Payback Agreement 32
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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 33
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Leftover funding must at least be the prior restricted funding; plus leftover trainee funding. Can lead to “unseen” deficits. 34
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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 35
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n Contact Grant and Contract Accounting for more information. Email: gcahelp@uw.edu Phone: 206-616-9995 36
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