This practice applies when GCA processes a fellowship award from the National Institutes of Health.

Institutional Allowance Budget Setup

After receiving a Funding Action from the Office of Sponsored Programs for an NIH fellowship, GCA will:

  • Set up a new 80-budget (parent) for each period of the fellowship along with a new 67-budget (sub) for each budget period for the institutional allowance funds. For a 3-year fellowship, this will result in three 80-budgets and three 67-budgets.
  • Each 80/67 budget pairing will function as a regular parent - sub relationship.

This practice has been reivsed to ensure that all Institutional Allowance funds are expended, in accordance with NIH requirements, for the fellow being identified in the fellowship award. As such, IA should be expended during the period of the parent budget.

Annual Reconciliation and Closeout

After the parent budget's Final Action Date passes, GCA will:

  • Transfer any unexpended balances from the parent (fellowship) budget to the continuation as restricted.
  • Transfer any unexpended balances from the sub budget (IA) to the continuation sub budget as available.
  • Institutional allowance budgets will carry the same end date as the parent fellowship budget, and will be closed as of the fellowship award end date.

Information on allowable costs using Institutional Allowance funds can be found on the PAFC website.