1. NIH NRSA CLOSEOUTS Office of Research Services ORS Brown Bag January 24, 2007

2. Overview National Research Service Awards (NRSA) National Research Service Awards (NRSA) Help ensure that a diverse, highly trained workforce is available for leadership roles in nations biomedical and behavioral agenda 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 Awarded to eligible institutions to develop or to enhance research training opportunities for individuals selected by the institution who are training in specific areas

3. Overview Types of Training Programs Types of Training Programs Pre-doctoral-Individuals enrolled in or leading to a Ph.D or comparable doctoral degree (T32) 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 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) 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) Pre-baccalaureate-Individuals enrolled in an undergraduate program at institutions with substantial minority enrollment (T34)

4. Trainee Support Made in competitive segments Made in competitive segments Renewable Renewable Normally made in 12 month increments Normally made in 12 month increments Limitations Limitations 5 year aggregate for pre-docs 5 year aggregate for pre-docs 3 year aggregate for post-docs 3 year aggregate for post-docs Exceptions require a waiver from NIH awarding component Exceptions require a waiver from NIH awarding component

5. Initiation of Support Notice of Award (NOA) issued to Grantee for 12 month budget period 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) 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) Signed Payback Agreement must be submitted for each post doc in the first 12 months of support (PHS 6031)

6. Trainee Appointments Considered Full-time training appointments Considered Full-time training appointments Generally appointed for 12-month continuous periods Generally appointed for 12-month continuous periods Due at the time of appointment Due at the time of appointment May begin at the time of appointment May begin at the time of appointment May not exceed 12 months in a single budget period May not exceed 12 months in a single budget period Trainee costs (Stipends, tuition, fees, med coverage) are obligated when individuals begin training Trainee costs (Stipends, tuition, fees, med coverage) are obligated when individuals begin training

7. Allowable Costs Stipends Stipends May not be rebudgeted without NIH prior approval May not be rebudgeted without NIH prior approval Tuition & Fees Tuition & Fees May not be rebudgeted without NIH prior approval May not be rebudgeted without NIH prior approval Medical Coverage/Insurance Medical Coverage/Insurance May not be rebudgeted without NIH prior approval May not be rebudgeted without NIH prior approval

8. Allowable Costs Trainee Related Expenses Trainee Related Expenses Can be rebudgeted without approval Can be rebudgeted without approval Trainee Travel Trainee Travel Can be rebudgeted without prior approval Can be rebudgeted without prior approval F&A F&A Can not be rebudgeted Can not be rebudgeted

9. Unallowable Costs Employee Benefits Employee Benefits NRSA’s are not provided as a condition of employment and therefore befifits associated with full time employment are not allowable 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 Costs which do not meet allowability, allocability and reasonableness test Cost transfers beyond 90 days Cost transfers beyond 90 days

10. Carryovers Carryovers Carryovers NRSA training grants are often included under expanded authorities NRSA training grants are often included under expanded authorities Refer to NOA for carryover authority Refer to NOA for carryover authority Often do not have authority to carryover unobligated balances Often do not have authority to carryover unobligated balances

11. Unliquidated Obligations Unliquidated Obligations Unliquidated Obligations Funds for trainee costs obligated via appointment form but not expensed during the budget period due to the timing of the appointment 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 Reported on the FSR PBIL/PBUD increased in continuation year for reported PBIL/PBUD increased in continuation year for reported

12. Reporting Requirements Financial Report Financial Report SF269 (FSR) required 90 days following the end of the budget period SF269 (FSR) required 90 days following the end of the budget period Progress Reports Progress Reports Required 90 days following the end of the budget period Required 90 days following the end of the budget period

13. Reporting Requirements Terminations Terminations Termination Notice Form (PHS416-7) Termination Notice Form (PHS416-7) Payback Certification Form (PHS6031-1) Payback Certification Form (PHS6031-1) Other Other Revised Appointment Forms Revised Appointment Forms Revised Termination Notices Revised Termination Notices Revised FSR’s Revised FSR’s

14. Closeout Requirements Communicate with ORS accountant regarding issues to be address prior to closeout Communicate with ORS accountant regarding issues to be address prior to closeout Send closeout spreadsheet & accounting of the unliquidated obligations to ORS accountant Send closeout spreadsheet & accounting of the unliquidated obligations to ORS accountant Send copies of appointment forms for the budget period Send copies of appointment forms for the budget period Send termination notices Send termination notices Process final closeout adjustments prior to end of adjustment period Process final closeout adjustments prior to end of adjustment period

15. ORS Closeout Review Review/Request trainee appointment forms & termination notices Review/Request trainee appointment forms & termination notices Review NGA to verify terms and conditions Review NGA to verify terms and conditions Authorized funds for the period (including unobligated carryovers) Authorized funds for the period (including unobligated carryovers) Carryover Authority Carryover Authority Expanded Authority Expanded Authority Number or post & pre-doc slots Number or post & pre-doc slots Special terms and conditions Special terms and conditions

16. ORS Closeout Review Review prior period FSR for total unliquidated obligations reported Review prior period FSR for total unliquidated obligations reported Review PBIL/PBUD for accuracy Review PBIL/PBUD for accuracy Review GL Expense Review GL Expense Stipends should be expended according to NIH established rates/appointment forms Stipends should be expended according to NIH established rates/appointment forms Trainee related expenses and travel should not exceed total awarded Trainee related expenses and travel should not exceed total awarded Reconcile F&A (tuition, fees, health ins. excluded) Reconcile F&A (tuition, fees, health ins. excluded) Unallowable expenses Unallowable expenses

17. ORS Closeout Review Unliquidated Obligations Unliquidated Obligations Must provide appointment forms for trainee obligations to be paid in current and continuation year Must provide appointment forms for trainee obligations to be paid in current and continuation year Must be signed by trainee and Program Director Must be signed by trainee and Program Director Must indicate support for period of appointment Must indicate support for period of appointment Must indicate revision, if appropriate Must indicate revision, if appropriate

18. ORS Closeout Review Review GL expense Review GL expense Stipends allocated should be expended according to NIH established rates and appointment form for each trainee 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 Trainee related expenses to determine if funds were rebudgeted from stipends & tuition & fees Reconcile F&A (tuition, fees, & med coverage excluded) Reconcile F&A (tuition, fees, & med coverage excluded) Review for allowability, allocability and reasonableness Review for allowability, allocability and reasonableness Review Unliquidated obligations for Appointees Review Unliquidated obligations for Appointees Should agree with appointment forms Should agree with appointment forms Should not exceed # of slots awarded Should not exceed # of slots awarded Should not include TRE’s & travel Should not include TRE’s & travel

19. Closeout Issues Appointment forms Appointment forms Untimely receipt of forms during appointment and closeout process Untimely receipt of forms during appointment and closeout process Inaccuracies Inaccuracies Revisions are not submitted and or sent to NIH timely Revisions are not submitted and or sent to NIH timely Not used to track trainee obilgations to be reported on FSR Not used to track trainee obilgations to be reported on FSR Stipends Stipends Do not coincide with appointment forms and or NIH established rates Do not coincide with appointment forms and or NIH established rates Stipends not charged to correct object codes (5043,5045) Stipends not charged to correct object codes (5043,5045) Stipends after trainee terminates are not monitored Stipends after trainee terminates are not monitored Increase in rates are not done at anniversary of appointment Increase in rates are not done at anniversary of appointment Trainee Related Expenses & Travel Trainee Related Expenses & Travel Funds rebudgeted from other line items to cover this expense Funds rebudgeted from other line items to cover this expense

20. Closeout Issues Cost Transfers Cost Transfers Prior approvals Prior approvals Change in number of slots Change in number of slots Change in appointment period (to less than 12 months) Change in appointment period (to less than 12 months) Termination Notices Termination Notices Not submitted timely to NIH & ORS Not submitted timely to NIH & ORS Inaccuracies Inaccuracies Unliquidated Obligations Unliquidated Obligations Omit to request & provide unliquidated obligation to report on the FSR Omit to request & provide unliquidated obligation to report on the FSR

21. Best Practices Review sponsor requirements Review sponsor requirements Maintain Spreadsheet to monitor trainee obligations Maintain Spreadsheet to monitor trainee obligations Review of GL monthly Review of GL monthly Send all forms and documents to ORS together Send all forms and documents to ORS together Communicate with ORS accountant regarding closeout issues Communicate with ORS accountant regarding closeout issues Freeze fund Freeze fund

22. Information Sites NIH Grants Policy Statement NIH Grants Policy Statement http://grants.nih.gov/grants/policy/nihgps http://grants.nih.gov/grants/policy/nihgps http://grants.nih.gov/grants/policy/nihgps NRSA T32 frequently asked questions NRSA T32 frequently asked questions http://grants.nih.gov/training/faq_training.html http://grants.nih.gov/training/faq_training.html http://grants.nih.gov/training/faq_training.html NIH T32 Announcement, NIH Guide NIH T32 Announcement, NIH Guide http://grants.nih.gov/training http://grants.nih.gov/training http://grants.nih.gov/training