Prepare Training Grant Budget
Review general guidance on:
- Proposal Budget Development at the UW
- NIH Budget Development from the NIH How to Apply Guide
Training Grant Budget Preparation
Begin to collect the necessary information early in collaboration with the PI to prepare the training grant budget. This includes:
- Number of anticipated trainees per year
- The career level of trainees
- Appropriate stipend level per trainee
- UW Tuition amounts and anticipated tuition escalation rates
- Required supplies, materials, or equipment
- Any additional personnel expenses
- Anticipated travel
T32 Institutional Grant funding is awarded in six cost categories:
- Trainee Stipends
- Tuition and fees
- Training Related Expenses (TREs)
- Trainee Travel
- Childcare Allowance
- Facilities & Administrative Costs (F&A)
See NIH GPS 184.108.40.206 Ruth L. Kirschstein National Research Service Awards>11.3 Institutional Research Training Grants>11.38 Allowable and Unallowable Costs
NIH sets NRSA stipend levels that are determined by the trainee type and the trainee career level (e.g., trainee in the 4th year of postdoctoral experience). Stipend levels set by the NIH will apply to Federal fiscal periods as announced by the NIH; these levels may change each Federal fiscal year (October – September). Understand the differences between trainee classifications, how they are paid, and build this into the budget correctly so offers made to trainees are accurate.
Stipends are not salaries and are intended to defray living expenses during the training appointment. Stipends have specific tax rules and considerations. Stipends may be taxable, but the UW does not withhold taxes on stipends. Trainees are responsible for paying any necessary income tax on the stipend. Refer to the UW’s Tax Office guidance on stipends for additional information on stipend taxes.
Tuition and Fees
See NIH GPS 220.127.116.11
The NIH awards 60% of the Operating Fee portion of a trainee’s UW tuition, up to a set amount per trainee. The amount of tuition requested on the training grant budget should be 100% of the Operating Fee amount listed by the University of Washington tuition schedule. The NIH will adjust the amount awarded to meet its current NRSA stipend, tuition and fees policy.
Training Related Expenses
See NIH GPS 18.104.22.168
Training-related expenses are those items of cost that are separate from tuition and stipends. These are funds intended to defray other costs such as equipment, travel, trainee health insurance, and other expenses directly related to the training program. Funding amount is determined per trainee and type (e.g., predoctoral or postdoctoral) at a level that is set by the NIH for each fiscal year.
See NIH GPS 22.214.171.124
It is common to have travel expenses budgeted on a T32 to cover the cost of seminars and conferences that comprise part of the training plan experience. These costs should only apply during a trainee’s appointment to the T32. Refer to guidance provided by the specific Institute/Center for additional information on how to plan for these expenses.
Starting in Federal fiscal year 2022, the NIH began providing childcare cost support to T32 trainees at a set rate per trainee per budget period. This applies only to childcare costs provided by a licensed childcare provider. Refer to current NIH guidance for the applicable rate.
The department/program administering the T32 is responsible for validating the eligibility requirements, documentation, and payment of the allowance. Refer to GCA’s NIH childcare allowance process and documentation requirements webpage for additional information.
Facilities & Administrative (F&A) Costs
See NIH GPS 126.96.36.199
NIH caps the amount of F&A an applicant can request at 8% of total direct costs less equipment, tuition, and fees, and subcontract amounts beyond $25,000. These direct cost line items must be excluded from F&A calculation.