NIH NRSA CLOSEOUTS

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

2. Overview • National Research Service Awards (NRSA) • 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

3. Overview • Types of Training Programs • 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 • 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)

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

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

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

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

9. Unallowable Costs • Employee Benefits • 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 • Cost transfers beyond 90 days

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

11. 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 • Reported on the FSR • PBIL/PBUD increased in continuation year for reported

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

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

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

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

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

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

18. ORS Closeout Review • Review GL expense • 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 • Reconcile F&A (tuition, fees, & med coverage excluded) • Review for allowability, allocability and reasonableness • Review Unliquidated obligations for Appointees • Should agree with appointment forms • Should not exceed # of slots awarded • Should not include TRE’s & travel

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

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

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

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