Yes, NIH grant awards provide for reimbursement of actual, allowable costs incurred and are subject to 45 CFR 75, Subpart E. Generally, institutions treat child care expenses as an employee or fringe benefit. Fringe benefits are allowable as part of overall compensation to employees in proportion to the amount of time or effort employees devote to the grant-supported project, provided such costs are incurred under formally established institutional policies that are consistently applied regardless of the source of support. Alternatively, child care expenses may be incorporated into facilities and administrative (F&A) costs (also known as indirect costs).
Yes. As noted in the answer to the previous question, NIH grant awards provide for reimbursement of actual, allowable costs incurred and are subject to 45 CFR 75, Subpart E. Generally, travel costs associated with project-relevant conferences are allowable if reasonable and consistent with the institution's established travel policy.
Yes, but with rare exception such charges will be recovered as indirect costs rather than a direct charge to a NIH-supported project. Costs associated with administrative support generally must be charged to indirect (F&A) costs. For exceptions, see the applicable cost principles at 45 CFR 75, Subpart E.
Technical, project-related support usually can be charged to direct costs. In general, unless the changes indicate a potential change in project scope, NIH grantees are allowed to rebudget within and between budget categories to meet unanticipated needs and to make other types of post-award changes.
The HHS Division of Cost Allocation found that many grantees offer subsidized child care centers and have negotiated costs associated with such centers into their employee benefit rates. No grantee was identified that covers such costs through indirect costs. To clarify, child care support is generally covered as a fringe benefit cost and administrative support is recovered as an indirect cost. Administrative support normally cannot be covered by direct costs for this purpose. Direct charges for administrative costs are allowable when the conditions in 45 CFR 75, Subpart E, are met and the provision of temporary support for this purpose is not included.
Yes, such costs may be charged to NIH research grants, but only if parental leave is available to all employees with comparable appointments at an institution and the charges are appropriately allocated to the project. A separate policy applies to Ruth L. Kirschstein National Research Service Award (NRSA) recipients because they are not considered employees of the grantee or sponsoring institution. Parental leave policies under Kirschstein-NRSA Individual Fellowships and Institutional Research Training Grants permit 60 calendar days of parental leave per year and 15 calendar days of sick leave per year, provided such leave benefits are available to all comparable students and/or postdocs.
B. Administrative Supplements to Promote Research Continuity and Retention of NIH Mentored Career Development (K) Award Recipients and Scholars (NOT-OD-20-054)Administrative Supplements for Continuity of Biomedical and Behavioral Research Among First-Time Recipients of NIH Research Project Grant Awards (NOT-OD-20-055)
An application for this administrative supplement program may generally be submitted any time during the original project period, provided it is submitted prior to the final budget period and the parent grant is active. Various ICs will not permit an administrative supplement during a project’s final year. Applicants must consult with the awarding IC of the parent grant to determine whether applications submitted during the final budget period will be accepted for administrative review.
Consult with the awarding IC of the parent grant to determine whether remaining or unused funds from a supplemental award received during the original project may be used during a NCE. Various ICs will not permit an administrative supplement during a project’s final year. If the parent K or RPG award is already in a NCE when a qualifying life event occurs, consult with the awarding IC to determine whether a supplement application would be accepted for administrative review.
Childbirth, adoption, and primary caregiving responsibilities of an ailing spouse, child, partner, or a member of the immediate family during the project period are critical life events that would qualify for consideration.