CTSA Carryover Requests

How are NCRR Guidelines regarding carryover requests implemented?

1. KL2 requests. Salary support is provided for the number of scholars requested in each year of the award. Carryover of salaries for scholars is consequently not, in general, necessary. When a scholar is appointed late in a budget period, the unexpended funds are expected to remain as an unobligated balance at the awardee institution. These funds could, for example, be available to support increased salary obligations for scholars or obligations that extend beyond the end of the award. In general, supply and other costs for scholars will be treated similarly except where major costs associated with a particular project (e.g., genotyping or expression arrays) cannot be billed until the work is completed. Two illustrative case studies are included below.

Case Number 1:

A previously-funded K12 has filled 12 scholar positions out of 12 scholar positions available. The subsequently-funded KL2 continues support for those same requested - and filled - 12 slots. However, the KL2 award has been reduced by "x" percentage in conformance with the FY 2007 CTSA funding plan.

Q: Can the grantee request a carryover in order to fulfill the funding commitments to these 12 scholars?

A: NCRR recognizes the need to provide carryover authorization as pre-existing slots, already occupied by actual scholar commitments, are no longer fully supportable with the funds provided.

Case Number 2:

A KL2 has 6 approved scholar slots. Six scholars are duly appointed 5 months into year 01.

Q: Is a carryover necessary to year two to continue support for these 6 scholars?

A: As support for the 6 scholars continues without interruption as of the 1st day of the 2nd budget period, there is no need for a carryover. The unobligated balance from year one will accrue to subsequent years/FSRs until there is an actual need to authorize a carryover, prospectively, in a 7-month extension of the project period IF the KL2 is not successfully renewed.

2. Pilot Project requests. Requests for carryover of Pilot Project funds from one budget period to another should explain how this will allow the project to be completed.

3. Requests for carryover of funds to benefit the program will be considered on a case-by-case basis. Requests of this sort should explain the benefit that will accrue to the program, why the benefit is within the scope of the award and why the request, if approved, would not negatively impact subsequent years.

Requests for carryover that are sent electronically must originate from the awardee's authorized institutional office and be directed to the awardee's grants management specialist at NCRR. Requests sent in the form of a letter must be cosigned by an authorized institutional official and should be sent to both the program officer and the grants management specialist. All requests for carryover will be reviewed by Program and Grants Management Staff to ensure that the cardinal criteria set out below are met. Requests will receive responses (either a decision regarding approval or a request for additional information) within 30 days of their receipt.

What is the potential for rebudgeting in the management of CTSA-related carryover requests?

NIH policy does not give Center programs the automatic authority to carryover funds from one budget period to the next. Instead, permission has to be requested from the awarding NIH authority - and requests for permission can only be reviewed by program and grants management specialists after the awardee's Financial Status Report (FSR) has been accepted. The FSR acceptance and subsequent reviews can introduce delays that might be detrimental to pilot projects supported through the CTSA program, as can circumstances where the budget period of the pilot project differs from that of the CTSA. NCRR also recognizes that budget period issues can arise for KL2 scholars when high cost items such as genotyping, expression arrays, etc., are not billed until all work is completed. In each of these cases, an activity that takes place in one budget period causes problems when the billing occurs in a subsequent budget period. Therefore, in an effort to allow for seamless activity and continued progress without loss of momentum on pilot projects and KL2s, NCRR encourages institutions to utilize their existing rebudgeting authority to meet immediate research needs fitting the above cost types while pursuing their official carryover requests.

For example:

1. 5 pilot studies are proposed in year 2 of a UL1. All 5 commence 6 months into the 2nd year. Therefore, the remaining 6 months of activity falls into the 03 budget year. Rather than halt activity on these pilot projects while pursuing official carryover approval, NCRR actively encourages the grantee institution to exercise its pre-existing rebudgeting authority to temporarily provide access to the funds necessary to continue the research. Simultaneously, the institution should pursue official carryover approval by following the carryover request process already posted on the NCRR Web site.

   At the time the carryover authorization is obtained from NCRR, the institution may rebudget funds back into its originally allocated accounts, or into whatever appropriate area of endeavor is in need of the funds.

2. A KL2 scholar embarks on a preliminary statistical analysis of initial data collected in order to identify subjects for a subsequent study. The data is collected throughout year 2, but the analysis can take place only when a complete data set is assembled. This occurs in year 3. Rather than delaying the support of the statistician while pursing official carryover approval, NCRR actively encourages the grantee institution to exercise its pre-existing rebudgeting authority to temporarily provide access to the funds necessary to continue the research. Simultaneously, the institution should pursue official carryover approval by following the carryover request process already posted on the NCRR Web site.

   At the time the carryover authorization is obtained from NCRR, the institution may rebudget funds back into its originally allocated accounts, or into whatever appropriate area of endeavor is in need of the funds.

3. A KL2 scholar's research project requires multiple laboratory assays to test participant samples on a set fee-for-service schedule throughout grant year 2. The last set of samples to be assayed crosses into grant year three's budget period. Research costs are provided on a yearly basis for every scholar on the KL2 component of the CTSA. The costs for these assays should be paid from year 3 of the KL2. The unobligated research funds from year 2 will be reported on the -02 Financial Status Report and will accrue until either a future year carryover need arises (such as extending support for a KL2 scholar appointed in the later years of the CTSA), or other programmatic needs are identified.

   Please contact your NCRR Grants Management Specialist or your Program Officer if you have questions regarding this information.