Special Considerations Cost Sharing & Effort Reporting
Presenters: Jennifer Camp Robert Ellington April 10, 2015
Slide 2
2 Agenda Cost Sharing Overview Pre-Award Process Cost Share
Set-up Post-Award Process Special Cost Share Procedures -
Exceptions Words from a Sponsor NSF Audits of Cost Share
Expenditures Summary 2
Slide 3
3 Overview Mandatory cost sharing - required by the sponsor as
a condition of the award, which must be indicated in the program
announcement Voluntary cost sharing specifically pledged on a
voluntary basis in the proposal budget or the Federal award on the
part of the Institution Commonly in the form of contributed effort
Third-party cost sharing - provided by entities outside of Georgia
Tech In-kind contributions - value of non-cash contributions
provided by the Institute or other third parties Examples: Tuition
remission Waived overhead External contributions from third party 3
What is Cost Sharing? The portion of project costs not paid by
Federal funds
5 Overview 200.306 Cost sharing or matching Federal agencies
must include policies relating to cost share in the notice of
funding opportunity Fixed price award types cannot be used in
programs which require mandatory cost sharing or matching Voluntary
cost share under Federal research proposals is not expected and
cannot be used as a factor during the merit review of applications
or proposals All mandatory cost sharing is auditable and must be
accounted for and tracked in the Institutes official accounting
records Cost share expenses must generally meet the same criteria
as a direct cost to the project (allowable, allocable, etc.) 5
Slide 6
6 Pre-Award Process Office of Sponsored Programs (OSP) Policies
& Procedures http://policy.research.gatech.edu
http://policy.research.gatech.edu Pre-award Project Management and
Proposal Development Policy 2.5 Cost Sharing Post-award Management
Financial Administration Policy 4.3 Cost Sharing OSP Forms Library
http://www.osp.gatech.edu/forms-library
http://www.osp.gatech.edu/forms-library Cost Sharing Form -
document used for any cost share commitment that will be sent to
the sponsor Internal institutional support ($) not required by the
sponsor; requests must be submitted to the appropriate source
(e.g., School, Dean, EVPR) for approval and kept by the requesting
unit Coming soon GT Tracs 6
Slide 7
7 Pre-Award Process Mandatory cost share approvals are obtained
using the Proposal Routing Form and Cost Share Approval Form
Signature of an institutional official is required on the cost
share form to ensure non-federal funds have been secured to meet
cost share commitments 7
Slide 8
8 Pre-Award Process Source of funds for cost sharing must be
identified and approval obtained from the person with authority to
commit those funds Departments should seek funding for cost sharing
commitments from the School/Center or Deans Office prior to the
Executive Vice president for Research (EVPR) Office If the funding
source is "To Be Determined", the unit originating the proposal
will be financially obligated until an allowable source is
committed Third-party cost sharing must be supported at the
proposal stage by obtaining written documentation from the outside
entity indicating their commitment Cost Sharing Frequently Asked
Questions
http://grants.gatech.edu/main/wp-content/uploads/2014/03/FINAL_Cost-
share-FAQ_1.pdf 8
Slide 9
9 Cost Share Set-up Cost share funds are available to the
Project Director/Principal Investigator (PD/PI) if/when the
proposal results in a sponsored award Upon receipt of a sponsored
award, OSP obtains a sponsored project number and a cost sharing
project number from the applicable accounting department Grants
& Contracts Accounting or GTRI Accounting This process
establishes projects for the PD/PI and the responsible unit to
charge during the project performance period Sponsored and cost
share project budgets, provided by OSP to the appropriate
accounting office, will be established at the funded amounts of the
sponsored award and cost share obligation, respectively 9
Slide 10
10 Cost Share Set-up It is the responsibility of the PD/PI or
the unit business officer to work with the Dean s Office, EVPR
Office, etc. to make committed cost share funds available from that
authority's funding sources EVPR Office obligations PD/PI must
submit a written request for the necessary cost share funds
Generally provided through GTRC matching grants OSP provides the
Office of the President a monthly management report of all
outstanding cost sharing commitments associated with pending
sponsored proposals 10
Slide 11
11 OMB Uniform Requirements - 2 CFR 200 Cost share commitments
are auditable and must meet the same criteria as a direct charge to
an award Any expenses that cannot meet the following criteria are
not eligible to be reported as cost share 1.Necessary and
reasonable for proper and efficient accomplishment of project
objectives 2.Allowable, allocable, reasonable, and consistently
treated under applicable federal costs principles 3.Are verifiable
from the official Institute accounting records 4.Are incurred
during the project period of the grant or during the pre-award
phase, when authorized by the sponsor 11
Slide 12
12 OMB Uniform Requirements - 2 CFR 200 Acceptable Cost Share
Criteria (Continued) 5.Documented in the approved sponsor budget
6.Are not paid by the Federal government under another award,
Exception: Unless authorized by federal statute to be used for cost
sharing or matching; requires additional institutional
review/approval 7.May only be cost shared on one project 8.Conform
to other provisions of 2 CFR 200 12
Slide 13
13 OMB Uniform Requirements - 2 CFR 200 Facilities &
Administrative (Indirect) Costs Unrecovered indirect costs
Difference between the amount charged to the award and the amount
of the Institutions approved negotiated F&A rate May be
allowable as cost sharing expense only with the prior approval of
the Federal awarding agency Values for Recipient Contributions -
Services and property Must be established in accordance with the
applicable cost principles See 200.434 Contributions and donations
13
Slide 14
14 OMB Uniform Requirements - 2 CFR 200 Volunteer or Employee
Services Volunteer services may be counted as cost sharing if the
service is an integral and necessary part of an approved project o
Professional personnel o Technical personnel o Consultants o Other
skilled labor o Unskilled labor Rates for volunteer services must
be consistent with those paid for similar work in the recipients
organization Volunteer services shall be documented and supported
by the same methods used by the recipient for its own employees
Documented after-the-fact (Hours, Date, Rate) and certified 14
Slide 15
15 OMB Uniform Requirements - 2 CFR 200 Third Party Donations
Assessed value of donated property must not exceed fair market
value at the time of donation o Expendable equipment o Office
supplies o Laboratory supplies o Workshop supplies o Classroom
supplies o Buildings o Land 15
Slide 16
16 OMB Uniform Requirements - 2 CFR 200 Voluntary Committed
Cost Sharing Not expected under Federal research proposals Cannot
be used as a factor during the merit review of applications or
proposals Beware of expressions of support in budget narratives and
scope of work that are not included in the budget $ Dont say it if
you dont really mean it! 16
Slide 17
17 Post-Award Process Office of Grants & Contracts
(G&C) Accounting o Policy 3.9 Cost Share Expenses
http://grants.gatech.edu/main/policies-procedures-and-forms/policies-and-
procedures/ o Notice 08-II Cost Share Certification
http://grants.gatech.edu/main/policies-procedures-and-forms/manuals-and-
notices/ G&C Forms o Cost Share Certification Form - document
throughout the life of the award; preferably by semester
http://grants.gatech.edu/main/policies-procedures-and-forms/standard-
forms/ o Delayed cost share certification requests will follow the
late cost transfer review process 17
Slide 18
18 Post-Award Process The PD/PI and unit business officer must
identify appropriate charges to be applied against cost share
projects throughout the life of a sponsored award All required cost
share obligations must be met and properly documented in the
Institute accounting system before projects can be financially
closed Delays can result in delayed financial reporting, billing,
and/or collections Failure to meet the cost share obligation can
result in loss of sponsor funding 18
Slide 19
19 Post-Award Process Managing Cost Share Projects in the GM
System: Cost Sharing Projects Specific projects must be assigned or
identified (GTF, GTRC, etc.) to account for mandatory cost sharing
expenditures required on a specific sponsored project At project
initiation, OSP identifies the amount of the cost sharing
obligation for each agreement A separate project number is
established to account for the expenditures as they are incurred
during the performance of the sponsored activities Occasionally
other cost sharing projects are established to provide additional
or alternate funding for cost sharing expenditures Identify these
projects to the G&C Project Accountants 19
Slide 20
20 Post-Award Process Other (Unlinked) Cost Share Occasionally
expenditures made from other projects (projects not specifically
identified as cost sharing projects) may be allowable to meet the
required cost share obligations This type of activity does not meet
the Institute requirements for separately budgeted and accounted
for expenditures, it can be recognized to meet cost sharing
requirements if it is properly documented and supported. When this
occurs, the following steps must be taken: a)If possible, a
separate project should be established that is identified as a cost
sharing project for the sponsored agreement b)Costs should be moved
to that project by cost transfer 20
Slide 21
21 Post-Award Process Other (Unlinked) Cost Share (continued)
c)If the costs were incurred in a prior year on a state funded
project: o Costs to be recognized as cost sharing must be
documented on a separate schedule supported by project ledgers that
identify the specific charges to be recognized o Additional
approvals required (see Late Cost Transfer Policy) o A written
certification statement must be prepared and signed by the PD/PI
indicating that the cost share expenditures identified: 1.Were
incurred on behalf of the sponsored agreement 2.Meet the cost
sharing requirements stated in the sponsored agreement 3.Have not
been claimed as direct charges or cost sharing on any other
sponsored project 21
Slide 22
22 Post-Award Process Facilities & Administrative (F&A)
Charges State Cost Sharing Projects Unless there is restriction in
the sponsored agreement that precludes recognition of F&A
charges on cost sharing expenditures, G&C will recognize
F&A charges on cost sharing projects at the applicable F&A
rate Charges will be recorded in the G&C Accounting System
records and will be reported on the PEB Facilities &
Administrative (F&A) Charges - GTF or GTRC Projects GM System
does not charge F&A costs to projects funded by GTF or GTRC
G&C will recognize F&A charges on cost sharing expenditures
made with these funds for reporting purposes unless there is a
restriction in the sponsored agreement that precludes recognition
of F&A charges on cost sharing 22
Slide 23
23 Post-Award Process Initiating Cost Share Budgets Budgets
will be entered as funding is provided State funded budgets are
established by the Unit Financial Manager and Budget Office GTRC
funded cost share budgets are established by G&C/GTRI
Accounting upon notification from the Office of the Provost
Financial Administration 23
Slide 24
24 Post-Award Process Reported on OSP Project Header 24
Slide 25
25 Post-Award Process
Slide 26
26 Post-Award Process PEB Report- Cost Share Summary Includes
ALL related/linked cost share projects Cost Share Obligation
Reported in Demographic Section 26
Slide 27
27 GM PEB Post-Award Process
Slide 28
28 Special Cost Share Procedures - Exceptions In-Kind Cost
Share Certification Required for Third Party Cost Share Expense
Required for Donated Services or Facilities Recorded in GM System
as Other Memo In-Kind Cost Share Tuition Remission Requires
Specific Sponsor Approval Accounting for In-Kind Tuition Remission
Recorded in GM System as Other Memo 28
Slide 29
29 Special Cost Share Procedures - Exceptions Sample
Certification Letter Certifications from 3 rd party entities (i.e.,
sub-awardees) Certifications Required by Sponsors Accounting system
support must be attached Additional approvals are required if
>120 day from original posting date 29
Slide 30
30 Special Cost Share Procedures - Exceptions Accounting for
In-Kind Tuition Remission The Institute currently has no accounting
system to document the amount of tuition waivers on state-funded
cost sharing projects In accordance with federal regulations, cost
sharing expenditures must meet the same requirement as direct cost
Certain sponsors may recognize the cost of tuition waivers as
in-kind cost sharing when the amount of the waivers is properly
documented and reported to the sponsor This type of in-kind cost
sharing must be fully documented in the project proposal and budget
30
Slide 31
31 Special Cost Share Procedures Exceptions Accounting For
In-Kind Tuition Remission *Coming Soon Automated Tuition Waiver
Cost Share Form 31
Slide 32
32 Special Cost Share Procedures Other Considerations Institute
1% Minimum Effort Policy See OSP Policy 2.1.6 with training video
NIH salary cap for faculty NIH cap for graduate student salaries
NSF 2/9 Rule 32
Slide 33
33 Special Cost Share Procedures Exceptions 33 Cost Share vs.
Fund Spend Pattern Report
http://grants.gatech.edu/main/reports-and-documents/campus-reports/
Slide 34
34 Special Cost Share Procedures Exceptions 34
Slide 35
35 Special Cost Share Procedures Exceptions 35
Slide 36
36 Audits of Cost Share Expenditures Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal
Awards; Final Rule (2 CFR 200) Subpart F: Audit Requirements
Allowable Costs - Test of Expenditures Verifiable from Institute
Financial Records Tests of In-Kind Cost Share Documentation Audit
Test Procedures Allowable costs Allowable Funding Source 36
Slide 37
37 Summary Cost share obligations identified by OSP at the time
of the acceptance of a new award Separate projects are established
for each cost share obligation and fund source Cost share project
budgets represent available funds State cost share budgets set by
Budget Office GTRC funded cost share budgets set by G&C
Accounting (as approved) 37
Slide 38
38 Summary Cost share obligations are presented on PEB Cost
share obligations must be met to avoid adjustments to direct cost
expenditures Cost share obligations must be recorded in Institute
official accounting records Special procedures may require
additional work for the Unit Financial Managers 38
Services Reporting Using the Plan Confirmation System (PCS)l
Services Reporting Using the Plan Confirmation System (PCS)
Personal Services Reporting Using the Plan Confirmation System
Slide 41
41 Personal Services Reporting Using the Plan Confirmation
System Why Personal Services Reporting (aka: Effort Reporting) OMB
Uniform Administrative Requirements Plan-Confirmation System:
Professorial and Professional Employees, Graduate Students
After-the-Fact Activity RecordsNon-Professional Employees (Hourly)
Salary Planning and Distribution (SPD) System SPD Center Electronic
Workload Assignment Form (EWAF) Departmental Responsibilities
Related to the Plan Confirmation System Process Annual Statement of
Reasonableness (ASR) of Salary Charges and Signatory Certification
Requirements Employee Responsibilities SPD Redistributions NIH
Salary Cap NSF 2/9ths Salary Limitation Level of Commitment 41 Plan
Confirmation System
Slide 42
42 Overview As a major research university that manages over
3,500 sponsored agreements (>6,000 Non-GTRI Projects), Georgia
Institute of Technology must have: Financial systems and procedures
in place to assure compliance with the terms and conditions of the
agreements as well as with State and Federal regulations concerning
sponsored programs. The distribution of salary and fringe benefits
charged to sponsored programs is the majority of project
expenditures and therefore a very important process. 42 Plan
Confirmation System
Slide 43
43 Background The Federal Government's Office of Management and
Budget (OMB) Uniform Administrative Requirements Establishes
principles for determining costs applicable to grants, contracts,
and other agreements between Federal agencies and educational
institutions. All Federal agencies that sponsor research and
development, training, and other work at educational institutions
must apply the provisions of the Uniform Requirements in
determining the costs incurred for such work. 43 Plan Confirmation
System
Slide 44
44 OMB Uniform Administrative Requirements The Federal
Government's Office of Management and Budget (OMB) Uniform
Administrative Requirements The provisions of OMB Uniform
Requirements apply to all units of Georgia Tech other than the
Georgia Tech Research Institute. Employees of Georgia Tech Research
Institute utilize hourly time sheet procedures designed to comply
with Federal Acquisition Regulations 31.2, which have different
requirements for the documentation of personal services expenses.
The GTRI Policies & Procedures Manual includes specific
instructions for GTRI time sheet preparation and time reporting. 44
Plan Confirmation System
Slide 45
45 OMB Uniform Administrative Requirements OMB Uniform
Administrative Requirements: Details Standards of Documentation for
Compensation- Personal Services Georgia Tech uses: The Plan
Confirmation System for Professorial and Professional Employees,
and Graduate Students. The After-the-Fact Activity Records System
for Non- Professional Employees (Timesheets). 45 Plan Confirmation
System
Slide 46
46 Plan-Confirmation System Under this method, the distribution
of salaries and wages of professorial and professional staff
applicable to sponsored agreements is based on budgeted, planned,
or assigned work activity, updated to reflect any significant
changes in work distribution. 46 Plan Confirmation System
Slide 47
47 Plan Confirmation System & OMB Uniform Requirements OMB
Uniform Requirements A plan-confirmation system used for salaries
and wages charged directly or indirectly to sponsored agreements
will meet the following Standards of Documentation: 200.430(i)
Charges to Federal awards for salaries and wages must be based on
records that accurately reflect work performed. 47 Plan
Confirmation System
Slide 48
48 Plan Confirmation System & OMB Uniform Requirements OMB
Uniform Requirements 200.430(i)(1)(i) Be supported by a system of
Internal Control which provides reasonable assurance that the
charges are accurate, allowable, and properly allocated.
200.430(i)(1)(ii) Be incorporated into the official records of the
non-Federal entity. 48 Plan Confirmation System
Slide 49
49 Plan Confirmation System & OMB Uniform Requirements OMB
Uniform Requirements 200.430(i)(1)(iii) Reasonably reflect the
total activity for which the employee is compensated by the
non-Federal entity not exceeding 100% of compensation.
200.430(i)(1)(iv) Encompass both federally assisted and all other
activities compensated by the non-Federal entity on an integrated
basis. 200.430(i)(1)(v) Comply with established accounting policies
and practices of the non-Federal entity. 49 Plan Confirmation
System
Slide 50
50 Plan Confirmation System & OMB Uniform Requirements OMB
Uniform Requirements 200.430(i)(1)(vii) Support the distribution of
the employees salary or wages among specific activities or cost
objectives if the employee works on more than one Federal award; a
Federal award and non-Federal award; an indirect cost activity and
direct cost activity; two or more indirect activities; etc. 50 Plan
Confirmation System
Slide 51
51 Employees Covered by the Plan-Confirmation System
Professorial and Professional Staff The Georgia Tech
Plan-Confirmation System covers all professorial and professional
staff employees who meet the following requirements at any time
during the fiscal year: 1.All academic personnel paid monthly whose
activities are distributed to either one or more organized research
projects, other sponsored agreements, or cost-sharing projects.
2.All other monthly paid personnel whose: a)Activities are
distributed directly either to one or more organized research
projects, other sponsored agreements, or cost-sharing projects.
b)Distribute their activities to one or more indirect (Facilities
and Administrative) activity. c)Split their effort between direct
and indirect (Facilities and Administrative) activities. d)Have any
or all of their effort distributed to Departmental
AdministrationInstruction, Departmental Administration-Research
and/or Other Sponsored Agreements. 51 Plan Confirmation System
Slide 52
52 Employees Covered by the Plan-Confirmation System Monthly
Paid Graduate Students Graduate Student Employees- Covered The
Plan-Confirmation System is used as the basis for its distribution
of salaries and wages for all appointed graduate students who are
paid on a monthly basis from sponsored, cost-sharing, general
research and departmental administration accounts. Graduate Student
Employees Not Covered Hourly Paid Graduate Students Graduate
students who are paid on an hourly basis shall report their time
worked on bi- weekly time documents. 52 Plan Confirmation
System
Slide 53
53 After-the-Fact Activity Records Non-Professional Employees
Georgia Tech uses the After-the-Fact Activity Records system for
non- professional employees. OMB Uniform Requirements states:
Charges for salaries and wages of nonexempt employees, must be
supported by records indicating the total number of hours worked
each day. The use of time documents, as prescribed under current
Georgia Institute of Technology payroll procedures, meets the
requirements of OMB Uniform Requirements for non-professional
employees, and no additional activity reporting is necessary for
the non-professional employees. 53 Plan Confirmation System
Slide 54
54 The Salary Planning and Distribution (SPD) System Features
Feature List Manages distribution of salary charges to projects
Accepts Payroll System Transactions Accepts Changes Made by Campus
units Manages Distribution of Fringe Benefit charges Manages
Distribution of tuition remission (GSTRP) charges Identifies
Employees Covered By the Plan Confirmation System. Provides
detailed salary distribution data for all employees and generates
required monthly allocation and annual effort reports. 54 Plan
Confirmation System
Slide 55
55 The Salary Planning and Distribution (SPD) Center in Grants
and Contracts Accounting Manages the SPD System and schedules
processes. Manages the Personal Services Reporting (PSR)Tutorial
Plan Confirmation System online WEB training. Alternative training
- distributes copies of the Personal Services Reporting using the
Plan-Confirmation System booklet to Plan employees. Maintains the
records of employees who have completed the PSR Tutorial or
Acknowledgement Form. Manages the eASR system and manual certified
Annual Statements of Reasonableness (Employee and UFO Signs) for
each Fiscal Year Provides Plan Confirmation System and SPD System
Training. 55 Plan Confirmation System
Slide 56
56 Plan-Confirmation System Training Personal Services
Reporting Tutorial and Confirmation OHR TRAINS Web based training.
Video, questionnaire, and confirmation statement.
http://grants.gatech.edu/spdPSR_Training.php
http://grants.gatech.edu/spdPSR_Training.php Personal Services
Reporting Using the Plan Confirmation System Booklet (alternative
training) Read and sign Acknowledgement Form Other Training
Available on Web TechWorks/ Refresher Training Demo on EWAF and
EASR application logon pages 56 Plan Confirmation System
Slide 57
57 What is EWAF? Electronic Workload Assignment Form Beginning
in FY2005, the SPD Center sends monthly email notifications to all
Covered Employees. The email notification provides instructions
about the Workload Assignment Form and provides an encrypted web
link to their EWAF report to print, review, and retain a copy of
for the current fiscal year. EWAF has an Alert when personal
services allocations have been updated in the current month. 57
Plan Confirmation System
Slide 58
58 Electronic Workload Assignment Form 58 Plan Confirmation
System
Slide 59
59 Reviewing EWAF Using TechWorks EWAF is also available on
TechWorks Same System used for Employee Self Service Select
Electronic Workload Assignment Form Use GaTech Staff ID and
Password Feature is available for all employees Covered Employees
receive EWAF Other Employees receive monthly breakdown of salary 59
Plan Confirmation System
Slide 60
60 What do Departments need to do to help? Help Employees gain
access to EWAF Valid email address in Campus Directory for email
notification. Access EWAF on Techworks. Make sure employees know
the projects they are working on each month. Remind employees to
make TIMELY changes when required If employees identify a problem
or the need to change past or future salary distributions: Click on
a Report a Change or Issue button at bottom of Web report. It will
produce an email with the subject line pre-worded to indicate: SPD
Salary Distribution Change Needed per Workload Assignment Form
Review. Enter the email address for the appropriate PI or unit
business officer to be notified and your return address would be
pre-populated. In the body of the email, explain what needs to be
changed on your past or future salary distribution. 60 Plan
Confirmation System
Slide 61
61 Report A Change or Issue 61 Plan Confirmation System
Slide 62
62 Electronic Annual Statement of Reasonableness 62 ASR
Signature Certification GA Techs annual effort certification. Email
Notification to employee. Electronically signed/dated by employee.
Electronically certified/dated by Unit Financial Manager. Deadline
date, usually 8/31. Plan Confirmation System
Slide 63
63 Manual Annual Statement of Reasonableness 63 ASR Signature
Certification GA Techs annual effort certification alternative.
Signed and dated by Employee and UFO. Exception basis certified by
person with first hand knowledge. Indicate any Dept Admin
activities. Return by deadline date, usually 8/31. Plan
Confirmation System
Slide 64
64 Key points for Covered Employees to remember 1. Complete the
Personal Services Reporting OHR TRAINS tutorial and confirmation.
2. Alternate: read the Personal Services Reporting Using the
Plan-Confirmation System Booklet and complete & return the
Acknowledgement Form 3. Review and retain Electronic Workload
Assignment Forms (EWAF) 4. Report any changes to Supervisor or Unit
Financial Manager Timely 5. Confirm the Annual Statement of
Reasonableness of Salary Distribution. 64 Plan Confirmation
System
Slide 65
65 SPD Redistributions SStarting in FY10 all redistributions to
externally funded sponsored projects require electronic
justification in the SPD system. OOver 120 Day redistributions:
EEffective November 1, 2007 salary distributions to externally
funded sponsored projects are not allowed over 120 days from date
of payment. EExclusions are to same fund transfers, GTF, or GTRC
projects. SSpecial request for over 120 redistributions has to be
approved by Director of G&C, Assoc VP of Finance, and Assoc
Vice Provost for Research. BBeginning FY2016, the 120 Days
limitation reduces to 90 days to comply with the new OMB Uniform
Requirements. 65 Plan Confirmation System
Slide 66
66 NIH Salary Cap (G&C Notice 14-II) All NIH/DHHS Grants,
Contracts, and Cooperative Agreements (including flow- thru awards
from other Institutions) are subject to the NIH Salary Cap.
Congress limits the amount of compensation an individual can
receive under an NIH Award. The limitation is equal to the Federal
Executive Level II pay scale on awards issued after 12/22/2011,
which is updated yearly. Amounts over the cap should be accounted
for in a companion cost-sharing project if possible . Amounts over
the cap may not be counted as mandatory cost share and must be
separately tracked and certified Example: PI Monthly Salary is
$18,000, NIH Cap is $14,975 75% Effort devoted to NIH Grant (75% *
$18,000) = $13,500 Maximum that can be direct charged (75% of cap)
= $11,231 Charge difference of $2,269 to a companion cost-sharing
project linked in the Grants system to the specific NIH sponsored
fund/project Why? So that the salary cap adjustment and the actual
project effort are visible in the accounting system. 66 Plan
Confirmation System
Slide 67
67 Personal Services Reporting Using the Plan Confirmation
System G&C Notice 14-II 67 Plan Confirmation System
Slide 68
68 NSF 2/9ths Rule Salary Limitation(G&C Notice 09- III)
NSF 2/9ths Rule Salary Limitation(G&C Notice 09-III) The
National Science Foundation limits the amount of compensation on
senior personnel that can be charged to NSF funded projects,
including flow-thru awards from other Institutions during a fiscal
year. Total compensation cannot exceed two months (2/9ths) of an
employees base, academic year salary. The limit applies to total
salaries charged to ALL NSF funded projects combined for that
employee. 68 Plan Confirmation System
Slide 69
69 NSF 2/9ths Rule Salary Limitation(G&C Notice 09- III) 69
Plan Confirmation System
Slide 70
70 Level of Commitment. Actual effort percentages (per ASR) for
key personnel should not be significantly less than the committed
effort level (per proposals). Significant reductions require agency
notification and approval. PIs/ Unit Financial Officers need to
monitor Level of Commitment for their sponsored projects (
especially prior to year end close for correct ASRs). 70 Plan
Confirmation System
Slide 71
71 Personal Services Reporting Using the Plan Confirmation
System Questions? 71 Plan Confirmation System
Slide 72
72 Personal Services Reporting Using the Plan Confirmation
System - Q&A Questions & Answers? 72 Plan Confirmation
System
Slide 73
73 Personal Services Reporting Using the Plan Confirmation
System - Q&A 1. Plan Confirmation System The Plan Confirmation
System is used to support the salary distribution for all employees
on campus except for: a. Faculty members with only one sponsored
project. b. GTRI employees performing research activities. c.
Graduate Research Assistants performing sponsored research d.
Office of Sponsored Program employee 73 Plan Confirmation
System
Slide 74
74 Personal Services Reporting Using the Plan Confirmation
System - Q&A 2. Electronic Workload Assignment Form If an
employee providing services on a sponsored research project does
not receive an Electronic Workload Assignment Form email
notification, they should: a. Wait until next month to see if one
arrives. b. Contact the Unit Financial Officer to obtain a copy of
the Form. c. Go to TechWorks and log on thru Electronic Workload
Assignment Form link to produce report. d. Contact Unit Financial
Officer or SPD Center that you are not receiving the EWAF email
notifications. e. Forget about it, since it is not important. 74
Plan Confirmation System
Slide 75
75 Personal Services Reporting Using the Plan Confirmation
System - Q&A 3. Electronic Workload Assignment Form An employee
covered by the Plan Confirmation System is to: a. Review Electronic
Workload Assignment Forms and discard if no changes are required.
b. Review Electronic Workload Assignment Forms upon receipt and
report any changes to the Unit Financial Officer. c. Review
Electronic Workload Assignment Forms upon receipt and report any
changes to the Unit Financial Officer, and keep Forms on file for
the year. d. Review Electronic Workload Assignment Forms each
semester for possible changes. 75 Plan Confirmation System
Slide 76
76 Personal Services Reporting Using the Plan Confirmation
System - Q&A 4. Salary Planning and Distribution (SPD) System
The SPD system is designed to make changes to an employees' salary
distribution: a. Once each month. b. As often as needed throughout
the month. c. Only when a new sponsored project is received. d. At
the beginning of each semester. 76 Plan Confirmation System
Slide 77
77 Personal Services Reporting Using the Plan Confirmation
System - Q&A 5. Annual Statement of Reasonableness of Salary
Charges The Annual Statement of Reasonableness of Salary Charges
(ASR) is to be signed by: a. The Department Head b. The Project
Director c. The employee and the Unit Financial Officer d. The Unit
Financial Officer 77 Plan Confirmation System
Slide 78
78 Personal Services Reporting Using the Plan Confirmation
System THANK YOU FOR ATTENDING 78 Contact:
[email protected][email protected] Robert
Ellington, 404-894-3488 [email protected] Plan
Confirmation System