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

2.  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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4.  Separation of Costs  Obligated Trainee Costs  F&A (Indirect Cost) Rate 4

5.  Trainee Costs Categories Vs. Other Costs Categories  Rebudgeting 5

6.  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

7.  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

8.  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

9.  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

10.  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

11.  Trainee Costs Categories Vs. Other Costs Categories  Rebudgeting 11

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

13. 13 Other Trainee

14. 14 Other Trainee

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17.  Separation of Costs  Obligated Trainee Costs  Indirect Cost Rate 17

18.  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

19.  Appointment Periods and Amounts  Payroll Benefit Load Rates  Trainee Obligation Carryover Example 19

20.  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

21.  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

22.  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

23. 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

24. 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

25. 25 08-05 Trainee Name SUMMER AUTUMN WINTER SPRING Total C. SUZZALLO 100.00 08-05 Total 100.00

26. 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

27.  Separation of Costs  Obligated Trainee Costs  Indirect Cost Rate 27

28.  8% rate  Exemptions: Tuition and fees, Equipment, and Subcontracts in excess of $25,000 28

29.  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

30.  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

31.  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

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

33.  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

34.  Leftover funding must at least be the prior restricted funding; plus leftover trainee funding.  Can lead to “unseen” deficits. 34

35. 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

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