NRSA Training Grant Workshop - UW...
Transcript of NRSA Training Grant Workshop - UW...
Welcome!NRSA Training Grant
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NRSA Training Grant Workshop
Grant & Contract Accounting a division of Financial Management
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
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training in research� Training grants pay for stipends, tuition,
Health Insurance, and trainee related expenses, such as travel & supplies and a modest F&A
Training Grant Sponsors & Types
Sponsor National Institute of Health (NIH)
Health Resources and Services Administration
(HRSA), Office of Education (OE), Centers for Disease
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of Health (NIH) (OE), Centers for Disease Control (CDC), & National Science Foundation (NSF)
Types T32 T35 T22 (Fogarty)
Training Grants not identified by specific grant
number sequence
NRSA Training Grants Vs. Research Grants
� Changes effective 10/1/2006� New funding in Federal FY 07
– Includes competing renewals– Includes competing renewals– Includes certain non-competing renewals
� New formula for Tuition and Fees� New classification for health insurance
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NRSA Training Grants Vs. Research Grants� Separation of Costs
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� Obligated Trainee Costs
� F&A (Indirect Cost )Rate
Separation of Costs
�Trainee Costs Categories Vs. Other
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Costs Categories
�Rebudgeting
Trainee Costs Categories� 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)
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� 08-05 Tuition/Fees paid to UW
� All other categories – Supplies, travel, HealthIns (10/1/2006), etc.
Other Costs Categories
01-90 Vs. 08-02� 01-90 criteria
– Remain registered 10 credits or more each quarter during the academic year, 2 credits during Summer Quarter and
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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 01-90 criteria are not met the trainee
is paid as 08-02
Tuition & Fees� Qualified tuition and fees is the
– operating fee– Service & Activity Fee– Technology Fee– Technology Fee– IMA Bond fees– Credit Surcharges
� If the trainee qualifies for health Insurance then they are exempt from the Technology fee.
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Stipend Supplementation
� Stipends may be supplemented by non-Federal funds provided it does not require any additional obligation of effort 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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Compensation
� Must be an employer-employee relationship.
� May be paid from federal funds except a � 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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Leaves
� Vacation & Holiday – same as other individuals in similar training positions
� Sick leave – 15 calendar days per year� 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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NRSA Training Costs on Research Grants
� 01-50, 01-90, and 08-02 are not allowed on research grants without written agency approval
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approval� Contact for object code payment
clarification– Post-doctoral, contact
Office of Academic Personnel– Pre-doctoral, contact Graduate School
Separation of Costs
�Trainee Costs Categories Vs. Other
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Costs Categories
�Rebudgeting
Rebudgeting
� Occurs when funds are moved within and between budget categories
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� Used for unanticipated requirements or to meet programmatic changes
NRSA Rebudgeting
OtherTrainee
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OtherTrainee
NRSA Rebudgeting
OtherTrainee
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OtherTrainee
Scenario #1Rebudgeting: Allowable
Trainee Other On-Line Total
Awarded Funds $10,000 $3,000 $13,000
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Awarded Funds $10,000 $3,000 $13,000
Less: Expended Funds $11,000 $700 $11,700
Balance/(Deficit) ($1,000) $2,300 $1,300Allowable Rebudgeting $1,000 ($1,000) $0
Adjusted Balance $0 $1,300 $1,300
Scenario #2Rebudgeting: Unallowable
Trainee Other On-Line Total
Awarded Funds $10,000 $3,000 $13,000
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Awarded Funds $10,000 $3,000 $13,000
Less: Expended Funds $6,000 $3,500 $9,500
Balance/(Deficit) $4,000 ($500) $3,500Allowable Rebudgeting $0 $0 $0
Adjusted Balance $4,000 ($500) $3,500
NRSA Training Grants Vs. Research Grants
� Rebudgeting on research grants– No restriction on rebudgeting between
personnel costs and other costspersonnel 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
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Tuition Shortfall
� NIH is not providing enough money to cover the cost of tuition
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� 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 Shortfall Calculation
Plus: Closing budget’s Tuition & Fee award amount
Plus: Prior budget’s carryforward08-05 Tuition and Fees
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08-05 Tuition and Fees
Less: Closing budget’s expenditures08-05 Tuition and Fees
Less: Current Outstanding Trainee Obligation carryforward to continuation budget
08-05 Tuition and Fees
Equals: Tuition Shortfall Amount
NRSA Training Grants Vs. Research Grants
�Separation of Costs
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�Separation of Costs
�Obligated Trainee Costs
� Indirect Cost Rate
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
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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.
Obligated Trainee Costs
� Appointment Periods
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� Payroll Benefit Load Rates
� Trainee Obligation Carryover Example
Appointment Periods
– Are detailed on the NIH Statement of Appointment Form (PHS form 2271)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. 26
Example� Grant Budget Period - 07/01/2007 - 06/30/2008� B. Henderson’s Appointment Period - 09/01/07 - 08/31/08� Funding comes from the period in which the trainee was
appointed (07/01/07 - 06/30/08) -> BUDGET PERIOD 1
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Budget Period 107/01/07 – 06/30/08
Budget Period 207/01/08 - 06/30/09
Paid 10 months Obligated 2 months
B. HENDERSON’S APPOINTMENT09/01/07 – 08/31/08
Payroll Benefit Load Rates
� Rate changes occur July 1 (FIN MENU, ACTION 9)http://www.washington.edu/admin/finacct/loadrate.html
� It is possible to have multiple rates on one training
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� It is possible to have multiple rates on one training grant (ex. budget period dates are 01/01/07 -12/31/08)
� Rates are automatically applied for each salary category
� Obligated stipends will include related benefits
Payroll Benefit Load Rates
Fiscal Year Beginning : 07/01/200801-10 Instructional & Research Faculty 22.3%01-20 Auxiliary Teaching 23.9%01-30,40 Graduate Student Appointments 13.3%
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01-30,40 Graduate Student Appointments 13.3% 01-50 Postdoctoral Research Trainees 15.5%01-60 Classified Staff 29.6%01-70 Professional Staff 26.2%01-80 Hourly and Overtime 12.0% 01-90 Stipend Grad Trainees & Fellows 11.2%
Detail of Trainee Obligations
Budget Period 07/01/2007 - 06/30/2008
01-50 Trainee Name Appointed from
Appointed to
MonthsRemaining
Monthly Rate Total
09/01/07 08/31/08 2.0 600.00300.00B. HENDERSON
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2,850.00A. WILCOX
09/01/07 08/31/08 2.0
300.00
01-50 Total 3,450.00Benefits @ 15.5% 535.00
B. HENDERSON04/16/08 04/15/09 9.5
01-90 Trainee Name Total
���������������������������������������� 10/01/07 09/30/08 3.0 200.00
Detail of Trainee Obligations
Budget Period 07/01/2007 - 06/30/2008Appointed
fromAppointed
toMonthsRemaining
MonthlyRate
600.00
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67.0001-90 Total
Benefits @ 11.20%600.00
Detail of Trainee Obligations
Budget Period 07/01/2007 - 06/30/2008Appointment Period 10/01/2007 - 09/30/2008
08-05 Trainee Name SUMMER AUTUMN WINTER SPRING Total
���������������������������������������� 100.00
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���������������������������������������� 100.00100.00
08-05 Total 100.00
Outstanding Trainee Obligations
Summary of Trainee Obligations
TRANSFERRED FROM BUDGET NO: 67-1000
TRANSFERRED TO BUDGET NO: 67-2000
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Subtotal of Outstanding Trainee Obligations: 4,752.00
Exempt from IDC 100.00Base 4,652.00
Indirect Costs @ 8% 372.00Total Trainee Outstanding Obligations 5,124.00
AMOUNT REQUIRED TO FUND TRAINEE OBLIGATIONS
TRANSFERRED TO BUDGET NO: 67-2000
Training Grants Vs. Research Grants
�Separation of Costs
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�Obligated Trainee Costs
� Indirect Cost Rate
Indirect Costs
� 8% rate
� Tuition including fees, Equipment, and
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� Tuition including fees, Equipment, and Subcontracts in excess of $25,000 are exempt expenditures
Adjusting for the Exempt Trainee Benefits/Fees
� The UW system automatically charges indirect costs on all benefit (07) expenditures
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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
Benefit Exemption Example
Salary Code
Total Salary
Benefit Rate
Salary Benefits
Total Benefits
IDC Rate
Benefit IDC
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01-50 88,678.00 13.8% 12,237.56 12,237.56 8% 979.00
01-90 9,580.00 11.7% 1,120.86 1,120.86 8% 89.66
Credit Needed 1068.66
Carryforward Authority� Some NIH Training Grants have been
granted carryforward authority
� This is indicated in the remarks section of the Notice of Grant Award
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of the Notice of Grant Award
� Carryforward authority allows any unexpended balance to be automatically carried forward as expendable funds in the next year
How Carryforward Authority Works
� Funds are carried forward to be used as additional funding
� Trainee Balance - Carried forward into
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� Trainee Balance - Carried forward into the trainee object code with the highest expenditures (01-50, 01-90, etc.)
� Other Balance - Carried forward in 38-99 and 25-99 object codes.
Training Grants Vs. Research Grants
�Separation of Costs
Obligated Trainee Costs
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�Obligated Trainee Costs
� Indirect Cost Rate
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.
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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� 45 - 90 days after expiration - FSR submitted
to sponsor
Termination Notices (PHS form 416-7)
� Required when the trainee’s appointment has ended
� Counterpart to the Statement of Appointment Forms
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Forms
� Verify that the trainee was paid what was awarded
� Must be signed by GCA before sent to NIH
DEPT.DEPT. GCAGCA DEPTDEPT.. NIHNIH
Xtrain
� Training Grant application and reporting� ERA commons access required� Replaces most signed paper forms� Replaces most signed paper forms
– Appointment forms– Re-Appointment forms– Termination notices
� Does not have payback agreement
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SummaryI. What is a Training Grant?
A. Sponsors & Types B. Training Grant vs. Research Grant
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B. Training Grant vs. Research Grant1. Separation of Costs2.Obligated Trainee Costs3. Indirect Cost4. Carryforward Authority5. Closing Process Timeline
QUESTIONS?
� CONTACT INFORMATION– Kirsten DeFries
• kirsten5@• kirsten5@• 206-543-2597
– Ted Mordhorst• tedm2@• 206-616-8678
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