"Stipend" is a troubling term as different entities and individuals use it in different contexts. For most federal sponsors, a stipend represents a fixed amount provided to someone in a training program to offset their living expenses. It is not remuneration or compensation provided for work performed; and therefore, the payment does not represent FTE or effort. Some non-federal sponsors will use the term concurrently with compensation for work performed. So, not "Stipends" but salary or wages are allowable.
T32 Training Grants
No. Per the NIH Grants Policy Statement, trainees are not employees and can only receive stipends and health insurance [NIH GPS 11.3.8]. Per UW policy, pre-doctoral trainees must be paid under object code 01-90 or 08-02. Please see PAFC’s additional guidance on T32 Training Grants for more information.
No. While transferring excessive stipends or fringe benefits to a department budget will result in charging NIH the appropriate amount of costs, the trainee is still received additional stipends and fringe benefits. Additional benefits paid to a trainee may also indicate an employer-employee relationship, which is not allowed under NIH policy. Also, trainees must be treated consistently across the University, regardless of the financial condition of the Department. Please see PAFC’s additional guidance on T32 Training Grants for more information.
No. Per NIH and UW policy, trainees must be paid the correct stipend amount and the stipends must be paid from the correct object code. Object code 01-20 is reserved for Auxiliary Teaching Staff Salaries only; payment under this object code indicates an employer-employee relationship, which is not allowable on T32 awards. If Trainees are not paid under the correct object codes (01-50, Post-docs; 01-90, Pre-docs), the trainee will receive unallowable fringe benefits under NIH policy. Please see PAFC’s additional guidance on T32 Training Grants for more information.
No. NRSA Trainees or Fellows are not employees and as such receive a stipend and not compensation. This payment is considered to be compensation (charged to Object Code 01-80) and Trainees/Fellows cannot receive compensation. If this cost has been allocated to a NRSA Trainee or Fellowship Award, it must be removed from this Award and allocated to another department budget.
Institutional policy does allow the cost of passports and federal regulations allow us to follow our own travel policy so it would appear that this cost would be allowable if it is necessary for a particular award. If it is applicable to multiple awards and/or non-sponsored activity the cost should be allocated to each benefitting award/activity on some reasonable basis (possibly follow their FTE allocation).
It is recommended that written sponsor approval be obtained for Travel. Travel expenses are allowed provided that:
There is documentation describing how the travel benefited the Award, if specific travel was not included in the Award budget.
The length of the trip coincides with travel objectives.
The trip takes place during the Award period.
Per Diem amounts are within limits; follow UW guidelines for any excess amounts.
Lump sum amounts (lodging, meals, conferences) are broken out and documented to be within the Per Diem limitation.
Yes, provided that prior sponsor approval has been obtained.
If the traveler was a presenter, ideally a copy of the Agenda, which lists the traveler and the name of his/her presentation, would be provided. This can be obtained from the traveler, a website or other source. Alternative documentation would be a copy of the presentation (or at least cover sheet if the presentation is long) that provides the title and name of presenter. If no formal presentation was made, or the traveler was just attending the conference/workshop, written documentation should include the business purpose of the travel which includes benefit to Award, and a copy of the agenda or schedule as available.
The conference registration fee may only be allowable if the reason for the cancellation met the criteria for “reasonable” as part of the four cost principles. Criteria to use for “reasonable” would include that the PI could not travel due to circumstances beyond his or her control (e.g., sudden illness, death of a family member) and that every attempt was made to obtain a full or partial refund from the conference organizers. The department needs to ensure that such refunds and expenses are treated consistently on sponsored awards as well as non-sponsored funding sources.
For airfare, if the sponsored award was not federal, then the same reasonable principles as listed above would apply. If the sponsored award was federal then federal regulations require that the airfare ticket purchased be refundable and thus, the ticket can be refunded in the event of a cancellation. If there is an associated refund or cancellation fee, that amount would be allowable. If a non-refundable ticket was purchased, then the cost of the ticket would not be an allowable expense as federal regulations require that refundable tickets be purchased. Click here for more information on airfare purchases on federal awards.
The PI cannot be reimbursed for an expense that was not actually incurred. As the PI did not purchase the ticket, they cannot be reimbursed for the cost. This is a UW policy, more information can be found here: UW Travel Office - Non-Reimbursable Travel Expenses.
No, the conference registration fee is unallowable on the Award that ends October 2016 as the conference occurs after the end date of the Award and would not directly benefit the Award. If the continuation Award allows for pre-Award expenditures, the fee could be paid in October charged to the continuation Award. In the abscence of a continuation Award, the Department may request an No-Cost Extension.
Federally-contracted reduced fares and room rates are negotiated with the airlines and hotels by the federal gov. for use by federal employees on federal travel. Federal employees pay for travel using a federally –issued credit card so vendors can be assured that travel is being paid by the federal government. State employees, however, may be traveling on any number of funding sources. It is up to the individual hotel or airline to decide if they will extend the federally-contracted reduced rate to state employees.
For lodging, UW employees may explain to the hotel that the UW complies with the Federal Government per diem guidelines and request that they accept the reduced-rate. It is at the hotel’s discretion whether or not to extend the reduced-rate to the UW employee.
If the individual has a qualified UW Graduate Student Appointment, and the program is related to the activities on the Federal award, then the fees may be charged to a sponsored award.
Visa/Relocation costs are allowable and should be allocated to the Award(s) for which the staff member will be allocating his/her time. Visa/Relocation costs cannot be covered based on budgetary convenience.
First, check the sponsor regulations to ensure the expense is allowable. If the expense is allowable then costs can be allocated across more than one Award so long as that allocation is in proportion to the benefit provided to each Award, i.e. the allocation of the visa cost matches the effort that the person will be expending on each Award. For example, if the person’s effort is allocated 80/20 between two budgets, then the H1-B visa cost should also be allocated on a similar 80/20 split.
No, this is not an allowable cost unless there is specific sponsor approval for this cost.