Helpful Information for Faculty and Staff Involved With National Institutes of Health (NIH) Training Grants
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T32 Post-award Issues
General:
NIH Forms, such as appointment forms, payback agreements and termination notices are available on the forms page of the NIH web site (click on "Training").
Current stipend levels are posted on the NIH Training Opportunities News Page; please refer to these to ensure that you are using the correct rate. The level will be determined by the federal fiscal year in which your grant was awarded; the federal fiscal year runs from October first through September 30th. For a grant awarded on 1 July 2002, fiscal year 01/02 stipend levels should be used for all appointments until the next budget period begins on 1 July 2003. On or after this date, the new levels will be used only as each trainee begins a new appointment or a re-appointment.
Payroll Issues:
An appointment or reappointment may not be longer than 12 months in duration, and an initial appointment may not be shorter than 9 months without prior approval by the NIH awarding component. For stipend payments use program code 9 and account code 5712 for predocs. For postdocs, program code 4 and account code 2720 (SFS)/1047 (Legacy).
Stipend supplementation may be provided by the program or faculty trainer, but this must be paid from unrestricted non-federal funds, and must follow the Graduate School's policies for supplementation and concurrent appointments
Regarding Trainee Tax Issues, you may refer your trainees to:
NRSA Guidelines on Stipend Taxability: See "Taxability of Stipends" in Part II, Subpart B NIH Grants Policy Statement
See UW-Madison Title Guidelines (refer to "Employee-in-training appointments and titles" for postdoctoral trainee information, and to "Student assistant appointments and titles" for information on predoctoral trainees.)
Trainees can find tax information and forms on the IRS web site and the Wisconsin Department of Revenue web site
Payment of Tuition by Third Party Deferral
Use program code 9 and account code 5713 for predoctoral fellow tuition payments.
Other Expenditures:
Most T32 grants are currently not covered under expanded authorities provided through the Federal Demonstration Partnership (National Institute of Allergy and Infectious Disease and National Human Genome Research Institute are issuing T32 grants under the Federal Demonstration Partnership.) For this reason, on-campus prior approval must be obtained for foreign travel costs and equipment purchases that were not approved as a part of the original proposed budget. A memorandum requesting prior approval should be submitted to the Office of Research and Sponsored Program. A copy of the approved memo should be attached to requisitions or other payment request documents.
When paying travel costs for trainees, use program code 2 and account code 2162 (SFS)/2152 (Legacy).
For other training related expenses, program code 2 should be used, with account codes in the 3XXX series for general expenses and in the 57XX series for expenses that benefit a particular trainee (these expenses will not be reported to the IRS).
Tuition and Fees Shortfall:
Because the NIH currently offsets only a portion of the cost of tuition, fees and health insurance for trainees, there will likely be a shortfall in this category at the end of each budget year (after unliquidated obligations have been carried forward to the next budget period). The Graduate School is currently providing funds to cover the shortfall; refer to shortfall funds memo for more information.
Reporting Requirements:
Reports that must be submitted to the awarding component are: Statements of Appointment and Payback Agreements (for new postdocs) for new and reappointed trainees, Termination Notices for trainees whose training grant appointments are ending and Annual Progress Reports 60 days prior to the end of each budget year. Failure to submit the required forms in a timely, complete and accurate manner may result in an expenditure disallowance or a delay in any continuation funding for the award. Once the forms have been completed, and Program Director/Principal Investigator and trainee signatures have been obtained, they should be sent to the Office of Research and Sponsored Programs, 4th floor of the Peterson Building (check with your school/college research administration office to see if they also need to receive/review the forms), for approval and transmittal to the agency. T-forms are not necessary for these reports.