To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of F&A (indirect) costs. The cost principles The government-wide principles, issued by OMB (or, in the case of commercial organizations, the Federal Acquisition Regulation [48 CFR 21], or, in the case of hospitals, 45 CFR 75, Appendix IX, "Principles For Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals"), on allowability and unallowability of costs under federally sponsored agreements. However, the following factors are relevant: The nature and scope of the service rendered in relation to the service required. See Fringe Benefits / IHE Tuition/Tuition Remission in this exhibit. Generally, allowable direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Graduate Students - For Current Trainees - Office of Intramural (3) provides the documentary basis for recording the obligation of Federal funds in the NIH accounting system.. NIH allows PIs to rebudget project funds to charge more than the awarded amount for GRA compensation, if that compensation can be justified as reasonable. In addition, legal and related services are limited under 2 CFR Part200.435 and 45 CFR Part 75.435. (See Improper Payment). Individual A&R projects determined to be A&R will be subject to the requirements specified in the Construction Grants chapter. If you are a high school student, please apply to High School SIP (), HiSTEP, or HiSTEP 2.0.; SIP subprograms organized by the NIH Office of Intramural Training & Education (CCSEP, C-SOAR, V-SOAR, AMGEN, G-SOAR, GDSSP and M-SOAR) are described at the end of this page. Amounts funded by the non- Federal entity in excess of the actuarially determined amount for a fiscal year may be used as the non- Federal entity's contribution in future periods. In general, the rental costs for facilities and equipment applicable to each budget period should be charged to that period. Costs of investment counsel and staff and similar expenses incurred to enhance income from investments are unallowable except when associated with investments covering pension, self-insurance, or other funds which include Federal participation allowed by 2 CFR Part200. Graduate (PhD) Students | National Institute of Dental and Craniofacial Fringe benefits include, but are not limited to, the costs of leave (vacation, family related, sick or military), employee insurance, pensions, and unemployment benefit plans. Unallowable for State and Local governments and commercial organizations An organization, institution, corporation, or other legal entity, including, but not limited to, partnerships, sole proprietorships, and limited liability companies, that is organized or operated for the profit or benefit of its shareholders or other owners. (2) contains or references all the terms and conditions of the grant and Federal funding limits and obligations; and, It is allowable if all of the following conditions are met: Certain conditions require special consideration and possible limitations in determining allowable personnel compensation costs under Federal awards. (SeeCost Considerations-Allowability of Costs/Activities-Selected Items of Cost-Salaries and Wages). Each NIH Institute/Center (IC) is responsible for determining where in the new ranges their . See Research Patient Care and Donor Costs in this exhibit. Where the non-Federal entity uses employment agencies, costs not in excess of standard commercial rates for such services are allowable. However, in unusual cases where consultation is across departmental lines or involves a separate or remote operation, and the work performed by the faculty member is in addition to their regular responsibilities, any charges for such work representing additional compensation above IBS are allowable provided that such consulting arrangements are specifically provided for in the Federal award or approved in writing by the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. Payments made for educational assistance (e.g., scholarships, fellowships, and student aid costs) may not be paid from NIH research grant funds even when they would appear to benefit the research project. Materials and Supplies Costs, including Costs of Computing Devices. A recipient with in-house production capability must determine whether it would be more efficient and economical to use that capability or to contract for the production of an audiovisual. However, see Administrative Requirements-Management Systems and Procedures-Procurement System Standards and Requirements for an exception to this general rule. The Graduate Partnerships Program (GPP) helps prepare NIH graduate students to become innovative and creative leaders in the scientific research community. Ruth L. Kirschstein Predoctoral Individual National Research Service Where extra service pay is a result of Intra-IHE consulting, it is subject to the reasonableness standards for Salaries and Wages above. Payments made by the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. Compensation costs are allowable to the extent that they are reasonable, conform to the established policy of the organization consistently applied regardless of the source of funds, and reasonably reflect the percentage of time actually devoted to the NIH-funded project. Charges may include consular fees, customs surtaxes, value-added taxes, and other related charges. Direct salary is exclusive of fringe benefits and F&A costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. Allowable only if considered equipment as provided below. The maximum amount NIH will award for compensation of a graduate student receiving support from a research grant is the zero-level Kirschstein-NRSA stipend A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual's living expenses during the period of training. of the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. Costs funded after the six month period (or a later period agreed to by the cognizant agency for. rates. or an F&A cost Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. Such costs usually are treated as F&A costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. PDF Guidance on Stipends on Sponsored Awards - Charles R. Drew University Graduate Partnerships Program (GPP) - Training Programs in the Incentive payments to individuals to motivate them to take advantage of grant-supported health care or other services are allowable if within the scope of an approved project. Allowable to carry out a portion of the programmatic effort or for the acquisition of routine goods or services under the grant. Intra-IHE consulting by faculty is assumed to be undertaken as an IHE obligation requiring no compensation in addition to IBS. See the Research Patient Care Costs chapter in IIB for NIH policy concerning reimbursement of these costs. The Graduate Student Recruiting Program (GSRP) provides doctoral candidates the opportunity to explore postdoctoral opportunities at the National Cancer Institute (NCI) and determine if the NCI intramural research program is an ideal fit for your professional goals. The building has a useful life consistent with program purposes and is architecturally and structurally suitable for conversion to the type of space required. The non-Federal entity establishes a consistent written definition of work covered by IBS which is specific enough to determine conclusively when work beyond that level has occurred. When a non-Federal entity converts to an acceptable actuarial cost method, as defined by GAAP, and funds pension costs in accordance with this method, the unfunded liability at the time of conversion is allowable if amortized over a period of years in accordance with GAAP. F&A (indirect) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived., is not considered A&R for purposes of applying this policy. in effect when NIH issues the grant award (see current levels posted at http://grants.nih.gov/training/nrsa.htm). A trailer or modular unit properly classified as real property or as equipment at the time of acquisition retains that classification for the life of the item, thereby determining the appropriate accountability requirements under 2 CFR Part 200.439 or 200.465 and 45 CFR Part 75.439, as applicable. The impact of Federal awards on the non-Federal entity's business (i.e., what new problems have arisen). SeeCost Considerations-The Cost Principlesfor additional details. The DHHS Inspector General has audited universities to ensure that this rule is being followed. For 2022-23 starting September 1 the stipend level is $44,000 (as of 2/2/2022). The terms "NIH IC," or "awarding IC" are used throughout this document to designate a point of contact for advice and interpretation of grant requirements and to establish the focal point for requesting necessary prior approvals or changes in the terms and conditions of award.. should be consulted for the complete explanation of whether or not a cost is allowed. Fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. (2 CFR Part200, Appendix IX, I.o.). Costs associated with IRB review of human research protocols, or IACUC review of animal research protocols, are not allowable as direct charges to NIH-funded research unless such costs are not covered by the organization's F&A rate. Costs incurred for freight, express, cartage, postage, and other transportation services relating either to goods purchased, in process, or delivered, are allowable. First-year students may be eligible for NSF, NIH, Howard Hughes, or similar national pre-doctoral . The individual is conducting activities necessary to the Federal award. SeeCost Considerations-The Cost Principlesfor additional details. (1) notifies the recipient of the award of a grant; Costs of membership in organizations whose primary purpose is lobbying are unallowable. Contingency funds do not include pension funds, self-insurance funds, and normal accruals (also see Reserve Funds in this exhibit). Except as specified for teaching activity in paragraph (2) below, charges for work performed by faculty members on Federal awards during periods not included in the base salary period will be at a rate not in excess of the IBS. The standard GRA base funding in PME consists of $40,800 stipend (effective 10/1/2023) as a 12-month 100% effort GRA, $21,420 tuition remission, $4,917 for health insurance, and $1,864 for graduate . If the non-Federal entity is instructed by the NIH awarding. 7501-7507), as implemented by requirements of 2 CFR Part200, are allowable. F&A (indirect) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived., are unallowable. Stipends Effective with all Kirschstein-NRSA awards made on or after October 1, 2021, the following annual stipend levels apply to all individuals receiving support through institutional research training grants or individual fellowships. Student IRTA Stipend Levels - National Institutes of Health F&A (indirect) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived.. When I was on fellowship, they were not. unless specifically authorized on the grant award. If the rebudgeting will result in the addition of a major A&R project, NIH will consider the rebudgeting to be a change in scope, and the recipient must submit to the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. The term includes small and large businesses and is used interchangeably with "for-profit organization.". The program offers: Scholarship support Paid research training at the NIH during the summer supplementation, is included in Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Supplementation of Stipends, Compensation, and Other Income-Stipend Supplementation and Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Stipend Supplementation, Compensation, and Other Income-Stipend Supplementation in IIB. Where relocation costs incurred incident to recruitment of a new employee have been funded in whole or in part as a, Short-term, travel visa costs (as opposed to longer-term, immigration visas) are generally allowable expenses that may be proposed as a. Allowable only under predoctoral and postdoctoral training grants. In addition to the factors in paragraph (b) above, to be allowable, retainer fees must be supported by evidence of bona fide services available or rendered. was supported by Grant No.____________ from [name of NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. Graduate | Research Training - National Institutes of Health In all other cases, these costs are allowable unless the program legislation, implementing regulations, program guidelines, or other terms and conditions of the award specifically exclude such activity. Bonding costs arise when the Federal awarding agency requires assurance against financial loss to itself or others by reason of the act or default of the non-Federal entity. We will discuss the policy in greater detail in our next issue. Graduate Students; Postdocs; Medical/Dental Students; For Prospective NIH Trainees. Definitions Stipend: A form of support paid to an individual, typically originating from a fellowship that is meant as subsistence allowance to help defray living expenses during a research training experience. Costs resulting from non-Federal entity violations of, alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable, except when incurred as a result of compliance with specific provisions of the Federal award, or with prior written approval of the NIH awarding IC The NIH organizational component responsible for a particular grant program or set of activities. and that are determined to be minor be subject to the A&R policies specified in this exhibit and in the Construction Grants chapter, as applicable. In those rare cases where authority does allow this cost, it would be reflected in the NoA Notice of Award: The official, legally binding document, signed (or the electronic equivalent of signature) by a Grants Management Officer that: Publications and journal articles produced under an NIH grant-supported project must bear an acknowledgment and disclaimer, as appropriate, as provided in Administrative Requirements-Availability of Research Results: Publications, Intellectual Property Rights, and Sharing Research Resources. NIH, AHRQ, and HRSA released the stipend levels for fiscal year (FY) 2021 (October 1, 2020 - September 30 th, 2021) for the Kirschstein-NRSA awards for predoctoral, and postdoctoral trainees and fellows. For policies applicable to tuition remission for students working on grant-supported research projects, see Fringe Benefits / IHE Tuition/Tuition Remission in this exhibit. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of F&A (indirect) costs. (Also see Construction Grants-Allowable and Unallowable Costs and Activities in IIB). Absent express statutory authority, unallowable if the indemnification would result in liability that is indefinite, indeterminate or potentially unlimited. on the same basis as the allocation of indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. IMPORTANT NOTE: SIP is only for college, graduate school, and professional (e.g., medical, dental, pharmacy, etc.) Compensation for personal services covers all amounts, including fringe benefits, paid currently or accrued by the organization for employee services rendered to the grant-supported project. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of F&A (indirect) costs. NRSA Fellowship Grants may also be allowed to incur these costs (see 11.2.9.6 for specific eligibility criteria). Degree Years of Experience Initial Stipend Second Year Third Year; Bachelor: . The purchase of motor vehicles for this purpose also may be allowable. NIH will allow full credit to the recipient for the Federal share of otherwise allowable costs if the obligations were properly incurred by the recipient before suspension or termination-and not in anticipation of it-and, in the case of termination, are not cancelable. A profit or fee under a grant is not a cost, but is an amount in excess of actual allowable direct and F&A costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. For additional information regarding the Fly America Act and its exceptions, see Public Policy Requirements and Objectives-Fly America Act. This salary guidance does not apply to consultant payments or to contracts for routine goods and services but it does apply to consortium participants (see the Consortium Agreements chapter in IIB). The A&R is essential to the purpose of the grant-supported project. NIH Programs for Graduate & Clinical Students Become an appointee on Institutional Awards: D43 International Research Training Grant To support research training programs for U.S. and foreign professionals and students to strengthen global health research and international research collaboration. Costs of bonding required by the non-Federal entity in the general conduct of its operations are allowable as an, Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except with the prior written approval of the NIH awarding, Capital expenditures for special purpose equipment are allowable as, Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a, When approved as a direct charge pursuant to items (1) through (3) above, capital expenditures will be charged in the period in which the expenditure is incurred, or as otherwise determined appropriate and negotiated with the NIH awarding, The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the Federal cognizant agency for, Cost of equipment disposal. Are PhD stipends taxed in the USA? : r/GradSchool - Reddit Except as provided elsewhere in 2 CFR Part200, Subpart E, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, non-Federal entity-employee agreement, or an established policy of the non-Federal entity. Support of Scientific Meetings (Conference Grants), Administrative Requirements-Management Systems and Procedures-Procurement System Standards and Requirements, Membership, Subscription, and Professional Activity costs, Rental Costs of Real Property and Equipment, Grants to Federal Institutions and Payments to Federal Employees under Grants-Allowable and Unallowable Costs, Fringe Benefits / IHE Tuition/Tuition Remission, Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Allowable and Unallowable Costs-Tuition and Fees, Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Allowable and Unallowable Costs-Trainee Tuition and Fees, Ruth L. Kirschstein National Research Service Awards, Cost Considerations-Reimbursement of Facilities and Administrative Costs, Salaries and Wages/Incentive Compensation, Payment-Interest Earned on Advances of Grant Funds, Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Other Terms and Conditions-Leave, Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Other Terms and Conditions-Leave, Public Policy Requirements and Objectives-Lobbying Prohibition, Appropriation Mandates - Lobbying - Appropriation Prohibition, Support of Scientific Meetings (Conference Grants) Section 14.10.1, Salaries and Wages/Extra Service Pay (Overtime), Administrative Requirements-Availability of Research Results: Publications, Intellectual Property Rights, and Sharing Research Resources, Administrative Requirements-Changes in Project and Budget-Prior Approval Requirements, Grants to Federal Institutions and Payments to Federal Employees Under Grants, Cost Considerations-Allocation of Costs and Closely Related Work, Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Supplementation of Stipends, Compensation, and Other Income-Stipend Supplementation, Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Stipend Supplementation, Compensation, and Other Income-Stipend Supplementation, Administrative Requirements-Enforcement Actions-Suspension, Termination, and Withholding of Support, Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Allowable and Unallowable Costs, Public Policy Requirements and Objectives-Fly America Act, Consortium Agreements/ Contracts under Grants, Fines, Penalties, Damages and Other Settlements, Fundraising and Investment Management Costs, Independent Research and Development Costs, Intellectual Property (Invention, Copyright, Patent, or Licensing Costs), Laboratory Directed Research & Development. "Production" refers to the steps and techniques used to create a finished audiovisual product including, but not limited to, design, layout, scriptwriting, filming or taping, fabrication, sound recording, and editing. For compensation to members of nonprofit organizations, trustees, directors, associates, officers, or the immediate families thereof, determination should be made that such compensation is reasonable for the actual personal services rendered rather than a distribution of earnings in excess of costs. When certain meals are an integral and necessary part of a meeting or conference (i.e., a working meal where business is transacted), grant funds may be used for such meals only when consistent with terms of award. 7.9 Allowability of Costs/Activities - grants.nih.gov PDF Overview of NIDCR Extramural Research Training and Career Development Tuition remission and other support are provided, in accordance with established institutional policy, of the IHE and consistently provided in a like manner to students in return for similar activities conducted under Federal awards as well as other activities. How to Survive, Thrive, and Succeed with a Graduate Student Stipend The costs of a financial statement audit of a non-Federal entity that does not currently have a Federal award may be included in the. Withdrawals from general stores or stockrooms should be charged at their actual net cost under any recognized method of pricing inventory withdrawals, consistently applied. Fellowship and Training Stipend Levels, in Dollars What Do Training Funds Pay For? However, recurring business meetings, such as staff meetings, should not be broadly considered as meetings for the primary purpose of disseminating technical information in order to justify charging meals or refreshment costs to grants. The salaries, as supplemented, fall within the salary structure and pay ranges established by and documented in writing or otherwise applicable to the non-Federal entity. IRS Clarifies Guidance for Fellowship Stipend Contributions to IRAs By: Jacqueline Robinson-Hamm Thursday, March 17, 2022 Language from the Graduate Student Savings Act, which FASEB endorsed, was incorporated into the SECURE Act of 2019, eventually becoming law in December 2019. For some costs addressed in this section, the text specifies whether the cost is usually a direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The only allowable public relations costs are: Costs specifically required by the Federal award; Costs of communicating with the public and press pertaining to specific activities or accomplishments which result from performance of the Federal award (these costs are considered necessary as part of the outreach effort for the Federal award); or. Further, this requires that the IBS not vary based on the specific clinical services provided by investigator within the periods for which total IBS is certified by the recipient institution. A "trailer" is defined as a portable vehicle built on a chassis that is designed to be hauled from one site to another by a separate means of propulsion and that serves, wherever parked, as a dwelling or place of business. When allowable as a direct charge, the cost of any meal must meet a test of reasonableness. These payments are made according to a preestablished schedule based on the individual's experience and level of training. These costs are only allowable to the extent not paid through rental or other agreements. Only allowable when identified in specific FOAs. unless such rebudgeting would result in a change in scope. Authorization for consulting fees paid to individuals serving as both employees and consultants of the same party must be documented in writing, on a case-by-case basis, by the head of the organization (or their designee) incurring the costs - i.e., the recipient organization, consortium participant, or contractor. Graduate Students - Fellows' Career Development - National Institute of Stipends for fellows at the NIH are adjusted yearly and set by the Scientific Directors. Clinical practice compensation must be set by the institution. Graduate student support that is not identified explicitly as "stipend" will be considered "compensation" and should carry indirect costs. Pass-through entities may charge Federal awards for the cost of agreed-upon-procedures engagements to monitor subrecipients (in accordance with Subpart D of 2 CFR Part 200.331 through 200.333 and 45 CFR Part 75.351 and 45 CFR Part 75.353) which are exempted from the requirements of the Single Audit Act and Subpart F of 2 CFR Part 200 and 45 CFR Part 75, Subpart F. This cost is allowable only if the agreed-upon-procedures engagements are: Conducted in accordance with GAGAS attestation standards; Paid for and arranged by the pass-through entity; and, Limited in scope to one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/. Pension plan costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the non-Federal entity. We provide programs, services, individual assistance, and resources to enhance the academic, professional and career development of NIH graduate students. A recipient may, at its own risk and without NIH prior approval Written approval by an authorized HHS official, e.g., a designated IC GMO, evidencing prior consent before a recipient undertakes certain activities or incurs specific costs (seeAdministrative Requirements-Changes in Project and Budget-Prior Approval Requirements)., incur obligations and expenditures to cover costs up to 90 days before the beginning date of the initial budget period of a new or renewal award if such costs: If specific expenditures would otherwise require prior approval Written approval by an authorized HHS official, e.g., a designated IC GMO, evidencing prior consent before a recipient undertakes certain activities or incurs specific costs (seeAdministrative Requirements-Changes in Project and Budget-Prior Approval Requirements)., the recipient must obtain NIH approval before incurring the cost.
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