Navigating Labor Distribution & Cost Sharing Percentages

SPAR 101

Office of Financial Compliance for Research

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Administrator – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period and 90 days beyond the SPAR period end.

Modifier – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period.

Viewer – Has the ability to view any SPAR within the assigned area of responsibility.

SPAR APPLICATION ROLE DEFINITION

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SPAR PROCESSING RESPONSIBILITY

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LABOR DISTRIBUTION & COST SHARING PERCENTAGES

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DHHS Mandated Salary Cap Length of Appointment Salary Limit

12-Month $179,700 10-Month $149,750 9-Month $134,775 8-Month $119,800

Any salary paid over the limit must be cost shared to an institutional account.

Individual devotes more eff ort to a project than there is funding to cover salary. Dr. Smith spends 30% of his time on sponsored project A Salary budget of project A provides 20% of Dr. Smith’s

salary SPAR must reflect 30% actual effort – 10% cost sharing to

institutional account & 20% effort to sponsored project A

SITUATIONS REQUIRING COST SHARING

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Register for a cost sharing webinar on the Financial Compliance for Research website http://www.cfo.pitt.edu/fcr/spar.php

SPAR COST SHARING 101

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Beginning September 1, 2012, there will be three SPAR periods, coinciding with the academic terms as follows:

September 1 through December 31

January 1 through April 30

May 1 through August 31

SPAR PERIODS

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Removal from a sponsored project of an inappropriate or unallowable charge, regardless of lapsed time.

Removal of charges disallowed by audit or sponsor.Reallocation aff ects only some combination of master

& sub-accounts within same award with all accounts involved open and active.

Early account number request was not approved. Evidence required that early account request had been submitted.

Adjustments necessary on training awards to align payments to trainees with federally mandated salary rates.

Reallocation aff ects only some combination of non-research accounts & does not cross FYs, if entity 02 (operating) Supporting documentation must be submitted for all

exceptions to 90-day rule!

EXCEPTIONS TO 90-DAY REALLOCATION RESTRICTION

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EFFORT REPORTING & DISTRIBUTION

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COST ALLOCATION FLEXFIELD

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K – indicates that a portion of the actual eff ort allocated to this project is to be cost shared to a Career Development, or K-Award.

M – indicates Mandatory Cost Sharing, also referred to as MCS. Mandatory cost sharing is statutorily required based on a sponsor-mandated salary cap restrictions.

V – represents voluntary, committed cost sharing. This occurs when named personnel commit a certain level of eff ort to the project and the award budget provides salary support at a lower level.

O – represents other, voluntary uncommitted cost sharing. This may occur in the case of a no-cost extension when eff ort continues but no more salary support is available.

N – Not applicable. This code is used to indicate that there is no cost sharing associated with this sponsored project. This code is also to be used for all non-entity 05 accounts.

COST SHARE CODES

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PERCENTAGES BY MONTH

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In accordance with Federal Offi ce of Management and Budget (OMB) Circular A-21, the following job classifications require justification for direct salary charges to sponsored projects:

Administrative Support I – III Administrator I – V Financial I – III Secretary I - IV

JOBS CONSIDERED TO BE CLERICAL/ADMINISTRATIVE

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CLERICAL /ADMINISTRATIVE CODES

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PERCENTAGES BY ACCOUNT

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PLD DEPT SPAR PROCESSING MENU

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Access to the new on-line SPAR screen through the PRISM system will begin on September 10, 2012.

During the time periods noted below, SPAR users will have access to all inquiry functions and view only access to the on-line SPAR screen. SPAR modifi cation functionality will not be available during these times. Nightly from 9:30 p.m. until midnight to accommodate daily

processing and updates to related applications. During the month-end closing processes, beginning at 5:00

p.m. on the 2nd working day of each month until 6:00 a.m. on the 5th working day of the month.

Non-routine system maintenance will be performed as required and may result in unscheduled SPAR application restrictions.

SYSTEM AVAILABILITY

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Offi ce of Financial Compliance for Research 2502B Cathedral of Learning Pittsburgh, PA 15260

Website: www.cfo.pitt.edu/fcr

Email: sparhelp@cfo.pitt.edu

CONTACT INFORMATION