Policies governing expenditure of funds on training grants are those permitted in the NIH Grants Policy Statement. This would apply to both pre and post award expenditures of all costs--stipends, tuition, trainee travel and training related expenses. However, it must be noted that stipends and tuition costs may not be charged to the grant before the appointment is actually made. Since an appointment period cannot start before the budget period, grantees may not use pre-award costs for either stipends or tuition.
No. Grantees are advised to continue to request full needs in these categories. Any formula will be applied by the awarding component at the time of the award. Citations: the NIH T32 Program Announcement. See most recent training program announcements in the T-Kiosk: http://grants.nih.gov/training/T_Table.htm).
While the grantee can request actual needs, be aware that awards will likely be made at the committed tuition level, unless actual is less. The formula used at the time of the competitive award provides no increase in future years.
No. While many use the three standard dates of January 25, May 25, and September 25, a number of ICs use only one or two of these dates. See most recent training program announcements in the T-Kiosk: http://grants.nih.gov/training/T_Table.htm. Applicants should contact the awarding components for verification.
A training grant’s completion rate should be calculated based on students entering the institution’s graduate programs ten years prior to the reporting year. For example, when reporting for 2009-2010, programs should report on the percentage of students that began graduate studies at their institution ten years earlier (i.e., academic year 2000-2001) and that were supported by the training grant at any point within that 10-year timeframe. If all of those students have completed a Ph.D. by the ten-year mark, the completion rate will be 100%. If some students have left the program without a Ph.D., transferred to medical school or another doctoral-level professional program, or are still in training, the completion rate should be reduced accordingly. Individuals transferring to or from Ph.D. programs in similar fields at other institutions should be excluded from both the entering and graduating cohorts in calculating the completion rate.
A grantee may increase the request for slots, and there is no limit unless stated in the applicable Program Announcement (see http://grants.nih.gov/training/T_Table.htm). However, any slot level must be well justified, showing that the program has an adequate applicant pool and faculty resources to support the request.
The interpretation and implementation of the tax laws are the domain of the IRS. NIH takes no position on the status of a particular taxpayer, nor does it have the authority to dispense tax advice. Having said that, some modest guidance is provided in the NRSA Guidelines on stipend taxability. Refer to NIH Grants Policy Statement—Taxability of Stipends (http://grants.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part10.htm).
For most training grants at the NIH, expanded authorities do not apply, thus automatic carryover of an unexpended balance is not permitted. For these grants, carryover of any monies would require awarding component prior approval. However, some NIH ICs have included training grants under the Expanded Authorities. In that case, automatic carryover would be possible. Grantees should consult the notice of award (NoA) and/or the grants management specialist for more specific information.
Trainees can be appointed at any time during a budget period, for an entire 12-month period. In doing so, the entire 12-month stipend and tuition is charged to the current year. Thus, an appointment period can technically overlap into the next budget period. Since the entire 12-months stipend and tuition is charged at the time of the appointment, that amount not yet expended at the end of the budget should be reported as an unliquidated obligation on the FSR.
Not as a general rule. An unliquidated obligation is a cost that has been incurred but not yet paid or recorded. Although stipends and tuition are obligated for the full 12-month appointment from the budget period in which the appointment is initiated, this is not true for trainee travel or training related expenses. Charges from these categories are only made to the grant when actual expenditures are incurred. Therefore, only an actual charge for travel or training related expenses that has not cleared before the end of a budget period can be treated as an unliquidated obligation.
Only if the appointment is their initial 12-months of postdoctoral NRSA support. If the trainee received any other NRSA postdoctoral support that totals 12 months, on either another training grant or fellowship, a payback agreement would not be required.
Each IC deals with this issue differently. Some expect grantees to rebudget to accommodate this type of change within the total amount already awarded. Others are able to provide additional funds. The specific awarding component should be consulted when this issue arises.
The new policy effects only the reimbursement of tuition, and fees, and training related expenses. Levels for Trainee Travel remain the same. Since these vary among the awarding components, specific Program Announcements should be consulted. While grantees can request their actual needs, be aware that awarding ICs may make adjustments at the time of the award (see also NOT-OD-06-093).
Perhaps. However, there are a number of factors that weigh into the decision, e.g., how many such individuals are already supported, institutional commitment, etc. The specific awarding component should be contacted for guidance.
Perhaps. Again, ICs handle this situation differently. Some ICs allow this, but only with prior approval. Other ICs do not require prior approval for such a switch. The specific awarding component should be consulted.
NRSA policy does not prohibit such an appointment; however, the limited training experience a new trainee would receive could be a factor in whether or not the appointment is accepted. In addition, many ICs restrict appointments during an extension phase to only existing trainees by using a special term and condition on the award. Grantees should consult the notice of award (NoA) and/or the grants management specialist for more specific information.
Excerpt from the NIH Grants Policy Statement: "Project funds may not be used for a prospective trainee’s travel costs to or from the grantee institution for the purpose of recruitment. However, other costs incurred in connection with recruitment under training or manpower programs, e.g., advertising, may be allocated to a grant-supported project according to the provisions of the applicable cost principles concerning recruitment costs."
PHS funds may not be used to supplement an NRSA stipend. Furthermore, trainees are required to devote full-time effort to the training program. However, a trainee may receive separate compensation from an NIH grant when employed for services such as laboratory assistant, on a limited part-time basis. Compensation may not be paid from a research grant that supports the same research that is part of the trainee’s planned training experience. Under no circumstances may the conditions of the employment interfere with, detract from, or prolong the trainee’s approved NRSA training program. For additional information see “Stipend Supplementation, Compensation, and Other Income” section of the NIH Grants Policy Statement.
No. Since a MARC or COR student receives a stipend from the T34 on a twelve-month basis, he/she cannot participate concurrently in a T35 program. That would constitute duplicative support from Federal funding.