The University of Washington (UW) receives different types of training grants from federal and non-federal agencies. Training grants are awarded to support pre-doctoral and post-doctoral research training experiences. The primary federal agencies providing training grants are the National Institutes of Health (NIH) and Health Resources and Services Administration (HRSA).
Some special regulations for NIH National Research Service Awards (NRSA) include:
- Separation between trainee and other costs
- Statement of Appointment (SOA) forms are required for each trainee for each year of support
- Termination Notice is required for each trainee at end of the entire appointment period
- Tuition and fees are awarded at 60% of requested amount up to $16,000
- Trainee benefits are subject to Facilities and Administrative (F&A) costs
Non-NRSA training grants may have different policies depending on the award and the sponsor.
Separation of Costs
Separation of costs is an important distinction between training grants and research grants. Training grant awards categorize funds as either trainee funds or other funds.
The trainee funds are restricted to be used for trainee cost categories only:
- Tuition and fees
The other funds are allocated, but not restricted, to be used for other cost categories:
- Trainee travel
- Other trainee related expenses (such as staff salaries, consultant costs, equipment, research supplies, and travel expenses for the training faculty.)
Trainee Cost Categories
The University has set up expenditure object codes that are considered trainee cost categories. These object codes are:
- 01-50: Post-doctoral research trainees (with benefits)
- 01-90: Pre-doctoral research trainees (with benefits)
- 08-02: Pre-doctoral research trainees (without benefits)
- 08-05: Tuition/fees paid to UW
01-50 - Stipends for Post-doctoral research trainees are always paid in object code 01-50.
01-90 - Stipends for Pre-doctoral research trainees will be paid in object code 01-90 if all of the following criteria are met:
- The trainee must remain registered for 10 credit hours or more each quarter during the academic year and 2 credit hours or more during the summer quarter
- The trainee's monthly stipend must exceed $800
- The trainee must be paid 5 out of 6 pay periods
08-02 - Stipends for Pre-doctoral research trainees not meeting all of the above criteria will be paid in object code 08-02.
08-05 - Departments are responsible for authorizing the tuition payments for trainees. Refer to Student Fiscal Services's webpage for information: http://f2.washington.edu/fm/sfs/dept/scholarship-fellowship
Other Cost Categories
All expenditure object codes that are not identified in the trainee cost categories shown above are considered other costs.
Re-budgeting occurs when funds are moved within and between categories. Sponsor regulations allow re-budgeting from other cost categories into trainee cost categories and re-budgeting within other cost and within trainee cost categories. Sponsor regulations do not allow re-budgeting from trainee cost categories into other cost categories. See example in the Training Grant Workshop.
Refer to the Training Grant Workshop.
Obligated Trainee Costs
Obligated trainee costs are defined by NIH as follows:
The amount of the stipend, tuition and fees for each full period of appointment must be obligated from funds available at the time the individual begins training unless other instructions are furnished by the awarding office.
When trainees are appointed to the training grant, there must be enough money to pay for their entire appointments, not just enough money to pay for the portion of their appointments up to the budget end date. Refer to example in the Training Grant Workshop.
The F&A cost rate on training grants is typically 8% excluding tuition and equipment.
Appointment Process for NIH NRSA Institutional Training Grants:
- NIH indicates in the awarded training grant the number of post-doctoral and pre-doctoral trainee slots allowed. Statement of appointment forms are filled out for all trainees and submitted using xTrain.
Determine Stipend Level:
- Post-doctoral trainees - determine when s/he received PhD and calculate the number of years experience.
- Pre-doctoral - are one set amount.
- Refer to NIH web site for current allowed stipend amounts.
Caution: When trainees are added at the end of a grant, old stipend levels must be used and trainees must be paid at the old rate for the period of their appointments. Departments must make sure the stipend level used at the beginning of the appointment period match the amount set by the sponsor in that funded year. Any stipends awarded above the allowed amount must be paid from a non-federal source.
Electronic documentation requirements:
- Make sure that the Statement of Appointment (SOA) form for each trainee appointed during the grant period is approved in xTrain.
- Prepare the Termination Notice when a trainee's appointment ends. This form is the counterpart to the SOA form and verifies the trainee was paid according to the SOA. GCA must approve the Termination Notice before it can be routed to NIH via xTrain.
- Stipends are coded either 01-50 for post-doctoral trainees or 01-90/08-02 for pre-doctoral trainees
- Stipend amounts equal amounts listed on SOA forms and correspond with the NIH approved stipend levels
- Any underpayments or overpayments must be corrected by the department by emailing email@example.com.
- General closing requirements are satisfied.
- Prepare Outstanding Trainee Obligations (OTO) worksheet based on SOA forms available in xTrain. The worksheet will be forwarded to the department for concurrence.
- Close the budget and carry over the unobligated balance per award documentation.
If there is an over-expenditure at the time of closing, GCA will take the following action:
Non-Competing: GCA will move it forward with department's concurrence or department may provide a non-federal budget for the transfer.
Competing: The department must move the cost overrun to a non-federal budget or obtain sponsor approval to transfer the cost overrun to the continuation budget.
- NIH Training Grant page: http://grants1.nih.gov/training/nrsa.htm
- NIH xTrain User Guide: era.nih.gov/virtualschool/external/xTrain_for_Institution_Users_sm.pdf
- Grant and Contract Closing Process: http://www.washington.edu/research/gca/closing/index.html
- NIH T-32 Training Grants: OSP webpage
Contact Grant and Contract Accounting via GrantTracker or firstname.lastname@example.org with questions.