It came to our attention that there are benefit charges of Medical Residents with Title Code 2749 and 2750 on NIH NRSA awards. They are in the CBR group #8 “Employees & Students with Limited Benefits” and currently assessing 3.5% CBR. The table below shows the percentage of CBR that is unallowable for Postdoc (CBR group#5) and employees & students with limited benefits (CBR group #8) under the NIH Grant Policy Statement Section 11 Ruth L. Kirschstein National Research Service Awards.
|Group #||Employee Group||FY21-22 CBR||Unallowable benefit costs|
|5||Post Docs||15.6%||12.50% of CBR|
|8||Employees & Students with Limited Benefits (Title Code 2749 and 2750)||3.5%||70.50% of CBR|
Refer to Business and Finance Solutions Website for more details about CBR.
Unallowable benefit costs (such as FICA, workman’s compensation, life insurance, union dues, and unemployment insurance) compose 70.50% for FY21-22. Departments should work with the Central Resource Unit (CRU) to transfer off the unallowable benefits from grants via financial journal entries by providing CRU with a completed financial journal (see attached for format), Distribution of Payroll Expense (DOPE) report, and brief explanation. For questions regarding the process of removing benefit expenses, including what documentation is required to be submitted, please see the Benefit Cost Transfers process.
For any questions about NIH NRSA grant financial reporting requirements, contact your EFM Accountant.
Thank you and have a great day!
Senior Director, UCLA Extramural Fund Management