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1. Welcome! NRSA TrainingGrant Workshop Grant & Contract Accounting Financial Management

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

4. NRSA Training Grants Vs. Research Grants • Separation of Costs • Obligated Trainee Costs • F&A (Indirect Cost) Rate

5. Separation of Costs • Trainee Costs Categories Vs. Other Costs Categories • Rebudgeting

6. 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) • 08-05 Tuition/Fees paid to UW OtherCosts Categories • All other categories – Supplies, travel, Health Insurance, etc.

7. Tuition & Fees • 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.

8. 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.

9. 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.

10. 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

11. Separation of Costs • Trainee Costs Categories Vs. Other Costs Categories • Rebudgeting

12. Rebudgeting • Occurs when funds are moved within and between budget categories • Used for unanticipated requirements or to meet programmatic changes

13. Trainee Other Other Trainee NRSARebudgeting

14. Other Trainee Other Trainee NRSA Rebudgeting

15. Scenario #1Rebudgeting: Allowable

16. Scenario #2Rebudgeting: Unallowable

17. NRSA Training Grants Vs. Research Grants • Separation of Costs • Obligated Trainee Costs • Indirect Cost Rate

18. 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, 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.

19. ObligatedTrainee Costs • Appointment Periods and Amounts • Payroll Benefit Load Rates • Trainee Obligation Carryover Example

20. 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.

21. Example • 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 Budget Period 1 07/01/12 – 06/30/13 Budget Period 2 07/01/13 - 06/30/14 B. HENDERSON’S APPOINTMENT 09/01/12 – 08/31/13 Paid 10 months Obligated 2 months

22. Payroll Benefit Load Rates • 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

23. Outstanding Trainee ObligationsPost-Doctoral Trainee StipendsBudget Period 07/01/2012 - 06/30/2013 Appointed from Appointed to Months Remaining Monthly Rate 01-50 Trainee Name Total 09/01/12 08/31/13 2.0 300.00 600.00 B. HENDERSON A. WILCOX 04/16/13 04/15/14 9.5 300.00 2,850.00 01-50 Total 3,450.00 Benefits @ 19.8% 535.00

24. Outstanding Trainee ObligationsPre-Doctoral Trainee StipendsBudget Period 07/01/2012 - 06/30/2013 Appointed from Appointed to Months Remaining Monthly Rate 01-90 Trainee Name Total C. SUZZALLO 10/01/12 09/30/13 200.00 600.00 3.0 01-90 Total 600.00 Benefits @ 16.30% 67.00

25. Outstanding Trainee ObligationsTuitionBudget Period 07/01/2012 - 06/30/2013Appointment Period 10/01/2012 - 09/30/2013 08-05 Trainee Name SUMMER AUTUMN WINTER Total SPRING C. SUZZALLO 100.00 100.00 08-05 Total 100.00

26. Outstanding Trainee Obligations Summary of Trainee Obligations TRANSFERRED FROM BUDGET NO: 67-1000 TRANSFERRED TO BUDGET NO: 67-2000 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

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

28. Facilities and Administrative Costs • 8% rate • Exemptions: Tuition and fees, Equipment, and Subcontracts in excess of $25,000

29. Carryforward Authority • 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

30. Closing Process Timeline • 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

31. 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 approved by GCA before sent to NIH PI TRAINEE PI GCA NIH

32. xTrain • Training grant application and reporting • eRA Commons access required • Replaces most signed paper forms • Appointment forms • Re-Appointment forms • Termination Notices • Payback Agreement

33. Reconciliation • 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

34. Reconciliation, cont. • Leftover funding must at least be the prior restricted funding; plus leftover trainee funding. • Can lead to “unseen” deficits.

35. 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

36. QUESTIONS? • Contact Grant and Contract Accounting for more information. • Email: gcahelp@uw.edu • Phone: 206-616-9995