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Helpful Information for Faculty and Staff Involved With National Institutes of Health (NIH) Institutional Research Training Grants

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Calculation of Carryover on T32 Grants

Trainees are normally appointed for 12 month continuous periods.  The amount of the stipend, tuition and fees (including health insurance, or fringe benefits costs) for this appointment period must be obligated from funds available in the budget period at the time the individual begins training.  At the end of the budget period, the portion of the obligated funds that are unliquidated must be carried over into the next budget period.

Example:
The current T32 budget period is 7/1/01 through 6/30/02, and the account number is 144-AA11.  The successor account number for the budget period of 7/1/02 through 6/30/03 is 144-BB22.  A trainee is appointed on 12/1/01 for a period of 12 months.  The funds used to cover this appointment come from the budget provided for 144-AA11.  On 6/30/02, seven of the twelve months of stipend have been paid to the student, and five months of stipend are obligated, but unliquidated.  The total of these five months of stipend costs, the associated fringe benefits charges and tuition costs for the summer and fall semesters must be calculated.  This amount will be deducted from the 144-AA11 budget and added to the 144-BB22 budget. 

After the new budget year has begun, RSP prepares the Financial Status Report (FSR)for the prior period. RSP creates a spreadsheet based on the NIH appointment forms on file at RSP, and emails the spreadsheet to the department for review. The department then verifies that the amount calculated for carryover into the next budget period is correct or notifies RSP if corrections need to be made. Once the final numbers have been agreed upon, RSP submits the FSR to the funding agency. If there is a tuition shortfall, RSP sends the department a completed "Request for Graduate School Supplemental Funds" form. Once the department agrees with the shortfall amount, the Program Director signs the shortfall request form and the department sends it to the Graduate School for approval.