Cost shared effort, as well as effort paid directly from the grant, is averaged over the FEC cycle for faculty reporting on both academic and calendar cycles. This may result in a percentage appearing on the FEC that is less than the committed amount. For example, if the grant was only active for half of the cycle, a 10% percent commitment will appear as 5% on the FEC. For faculty on an academic cycle, eFECS will identify if the commitment is for spring and upload the full 10% (the un-averaged percent) to the spring quarter in the Cost Share Module.
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Yes, the relationship between the amount of effort charged directly to the grant and the amount cost shared is secondary to the PI meeting the combined (total) percent of his/her committed effort.
If the cost share is committed based on percent effort, and necessary approvals have been obtained (e.g., reduction of 25% or more) the reduction need not be prorated between the direct charged and cost shared effort commitment. It is critical however, that the total adjusted commitment be met which could be via direct salary charges only, cost share only or a combination of both. If the cost share is mandatory, i.e., dollar based, specific approval from the sponsor is required unless other sources of cost sharing are permissible and substituted.
Service and Recharge Centers
On occassion a center may be asked by an external customer to complete a W9 form before a payment can be received. For more information on how to fill out a W9 visit the following link.
Food purchases are unallowable on service and recharge center operating budgets* unless the following exceptions apply:
- The center has a programmatic requirement for food purchases. In other words the food being purchased must be essential to the operations of the center. If this is the case, it should be clearly stated in your rate proposal.
- Centers may purchase meals or refreshments for meetings or conferences IF technical information pertaining to the center’s operations is disseminated. In such cases an agenda and other documentation must be kept on file to prove the content of the meeting/conference. If the meeting/conference was not approved ahead of time in your proposal, a food approval form will be required.
Visit the following link for the food approval form, details on how to fill it out, and additional information on food purchases. http://f2.washington.edu/fm/food-approval
*Food purchases are allowable on reserve budgets (program type 21 & 23) if the purchase directly benefits the center, however centers must still comply with UW food approval policies.
Current University guidelines allow for the Technology Recharge Fee to be included on approved service and recharge center budgets, see https://www.washington.edu/uwit/services-2/recharge/. The percentage of the Tech Recharge Fee to the center should not exceed the FTE percentage of the associated employee assigned to the center. For example, if an employee is assigned 50% to the service/recharge center, the percentage of the Tech Recharge Fee charged to the service/recharge center should not exceed 50% of the total amount assessed to the department.
The two most appropriate allocation methodologies are:
- Allocate the fee to individual rates based on the same allocation of the related salary
- Allocate the fee to internal center overhead.
Centers should choose the methodology that most accurately reflects how costs reflect.
Encumbrances are not the same as accrued expenses. Encumbrances can represent a number of things, but are most commonly used to represent an outstanding obligation or commitment. These figures can be used for planning and or budgeting purposes, but they do not represent actual expenditures.
For example, when a service contract is agreed upon procurement services will set up a purchase order in the system, the total dollar amount of the service contract will then show up as an encumbrance even though no services has been provided or paid for yet. As services are received and payments made, the encumbrance is reduced. Encumbrance amounts also represent the open balance amounts of an order. For more information please visit the encumbrance website, http://f2.washington.edu/fm/gca/encumbrances-0.
An accrued expense occurs when an item or service has been received within a certain period, but the payment for it did not post or was not recognized in that same period.
Encumbrance figures should not be included in the financial reports unless it is known that the encumbrance amount meets the accrued expense definition.
No. Centers are allowed to submit mid year rate adjustments at any point throughout a center's rate cycle.
Please refer to the following website for information on invoice receivables, https://f2.washington.edu/fm/sfs/ir/intro . Included on the site is a link to a document that explains in detail the receivables procedures including guidlines and standards for the State of Washington.
The main difference between the two is the size of the center. A service center is defined as generating $1 million or more in total revenue and/or charging $175K or more to UW federally funded budgets within a fiscal year. A recharge center is defined as generating less than $1 million in revenue AND charging less than $175K to UW federally funded budgets within a fiscal year. Service centers are required to send their annual rate proposals and financial reports to MAA as well as their Dean's/VP's Office, whereas recharge centers are only required to send their annual rate proposals and financial reports to their Dean's/VP's Office. All other policies and guidelines apply to both budget types.
No. The NIH salary cap does not apply to service and recharge centers.
Recharge centers must submit their rate proposals to MAA for review and approval when any of the following apply:
- The initial establishment of the center,
- New services or products are added,
- Significant changes are made to the methodology used to calculate the rate(s).
Uniform Guidance is short for "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards". This is a set of federal guidelines laid out by the Office of Management and Budget (OMB) that service and recharge centers must adhere to, with some exceptions. For additional information or to browse the Uniform Guidance click here.
Overtime charges are generally allowable for personnel other than faculty members and should be distributed proportionately to all activities during the time period in which they are earned.
e.g. Employee A, who is overtime eligible, works 20 hours on recharge Center 14-XXXX and 30 hours on budget XX-XXXX for a total of 50 hours. Recharge Center 14-XXXX should be charge 40% (20/50) of both the regular earnings and the overtime earning for employee A. In addition, if employee A’s recharge center activity involved more than one job for the time period, each job would normally share in the overtime earnings charged to the recharge center.
Overtime charges can be recovered in two ways. 1) If overtime can be estimated with a high degree of certainty the incremental costs should be distributed to and included in the appropriate services prior to determining the rates for those services. 2) If overtime cannot be estimated with a high degree of certainty or is unanticipated the cost can be recovered through the next proposal cycle, via the over/under recovery adjustment. 3) The incremental cost of the overtime (overtime salaries plus the additional fringe benefits) can be added to the charges for ALL services (jobs) that employee worked on during the period of time the overtime was earned. Note, this is not a rate adjustment rather it represents only the actual incremental (additional) costs of the overtime.
Imputing Revenue for Service and Recharge Centers – Imputing revenue represents the process of adjusting revenue to reflect an amount free from subsidies and other less than full reimbursements, e.g., bad debts, when determining future rates for recharging. In essence it adjusts revenue to assume full reimbursement from all users of the service/recharge center. This is necessary to ensure the Federal government does not wholly or partially participate in the subsidies or other less than full reimbursements. Recovery of the subsidy would need to be done through non Federal sources and usually from non University sources. Most commonly this would be recovered from external users by crediting the center’s reserve budget or an alternate budget. Depending on the amount of the subsidy this could also be recovered over a period of time, e.g., 2-3 years.
Department contributes a $10,000 piece of equipment to a service center. In consideration of this the service center provides the department with $10,000 of unbilled service. For the current rate cycle the annual operating costs for the center were estimated to be $100,000. For determining rates for the next rate setting cycle the unit would need to determine their carry forward balance as follows:
Actual expenses for the year $101,000
Actual revenue (internal/external) (89,000)
Imputed revenue1 (10,000)
Net (profit)/loss (carry forward) $ 2,000
1 Represents unbilled services to department in consideration of equipment purchase of $10,000
Mid-year equipment purchases represent equipment acquisitions that do not coincide with the fiscal period of the service/recharge center. As a result, they are sometimes included in the annual rate proposal if anticipated or are not included if they were not anticipated or not able to accurately estimate. In either situation, the following applies:
Depreciation for mid-year equipment purchases cannot be included in quarterly JVs until the equipment has been placed into service in the center and a new depreciation schedule has been approved by the Dean/VP’s office and MAA.
Special consideration should be given when any portion of the acquisition will be charged to a sponsored project(s) or the equipment will not be used 100% by the center. These situations should be discussed with your Dean/VP’s office and MAA as soon as possible to determine if there are any unique issues associated with the equipment (e.g., program income implications).
Including Mid-Year Equipment Purchases in annual proposal
When the purchase of a piece of equipment for the operation of a service/recharge center (center) is expected to occur within a period covered by a rate schedule, that piece of equipment may be included in the depreciation schedule of the rate proposal.
For a future equipment purchase to be eligible for inclusion in a center rate proposal, the acquisition date and cost of the equipment should be known or accurately estimated.
The depreciation start date should be based on the anticipated acquisition date. This is usually the start of the quarter following the acquisition date of the equipment. Center rates cannot include depreciation for equipment for any period prior to the anticipated acquisition date. For example, if the center rate begins July 1st and the anticipated in service placement of the new equipment is October 1st, the center can only include 3 quarters, or 75%, of the annual depreciation for that year.
Mid-Year Equipment Purchases not included in annual proposal
When the purchase of a piece of equipment for the operation of a center occurs within a period covered by a rate schedule and that piece of equipment was not included on the depreciation schedule in the rate proposal, centers should update their depreciation schedule and determine whether a mid-year rate adjustment is needed.
- If a mid-year rate adjustment is necessary, the center should submit an adjustment approval request to both their Dean/VP’s office and/or MAA highlighting the updated costs and the new depreciation schedule.
- If a mid-year rate adjustment is not necessary, the center should submit the new depreciation schedule to their Dean/VP’s office and/or MAA notating that a new proposal is not necessary.
Space Manager - Inventory Update
255 if the server or room housing data and/or backup systems is being used for organized research.
710, 711 or 715, if being utilized for more general IT-hosted applications.
The room type should be coded as 300s if funded more than 50% from gifts and endowments.
They should be listed as an occupant in each lab/space they occupied during the fiscal year (7/1/2022-6/30/2023), wherever they are doing rotation work for a reasonable length of time (e.g., one quarter or pay period).
If <50% of their time is spent in the office on sponsored research, the room type should be coded as 312.
Typically, the amount of time spent on administrative activity by the chair would make it a 312 unless they have separate office space where their research activities take place away from their leadership responsibilities.
This step is only required for those deparments participating in the Space Survey:
Yes, include research staff as an occupant in all the research related spaces they occupy.
No, as Space Manager only allows UW employees to be added as occupants.
However, unpaid volunteers will need to be added in WebSpace for the survey functionalization so identifying them during the inventory process will be helpful.
This is only required for those departments participating in the Space Survey:
Space Manager will allow you to assign a person from another department as a room occupant using their EID or name.
If the employee is paid primarily by start-up funds or department research, the room type should be administrative (e.g., 312, 316).
But if they are paid by NIH or grant sponsored, the room type should be assigned as research (e.g., 261).
This step only required for those departments participating in the Space Survey.
- For Space Manager, vacant space should have no PI allocation and no occupants listed
- Within WebSpace, the PI should be marked as “Vacant” PI.
Room type 255, Research Laboratory Service.
Room type describes the primary use of a room (e.g., classroom, computation dry lab, faculty office)
Room function describes the activity taking place in the space (e.g., instruction, organized research, joint use)
Each room can have only one room type or primary use. Each room can have multiple room functions.
Yes, if before 11/30/22 in Space Manager.
Updates to the space inventory information can be made in WebSpace beginning in January 2023.
CAP (Capital Architecture + Planning) Account Managers, as noted on this website: https://facilities.uw.edu/planning/account-managers
Those definitions can be found on these websites: https://finance.uw.edu/maa/primary-use.
and https://maps.uw.edu/geosims/room-type-definitions.html (along with Excel file download).
Yes, leased space should be part of this space inventory activity. This will help ensure accurate inventory records no matter how it is funded.
The space inventory occurs prior to the functionalization of the space during the space survey. During the inventory portion of the survey, the primary use codes of the space are checked for accuracy to ensure research space is accounted for and assigned to be surveyed. For example, if a space was converted to a research lab, it’s primary use code would need to be updated to reflect this change.
This depends upon how your college decides to handle. For some, the Dean’s office would need to add or remove rooms from a department’s inventory. For others, you may coordinate with your CAP Account Manager to add/remove space from your department room inventory. Discuss with your department to understand the process expected.
Shared Space is defined in one of two ways:
Research lab shared by multiple PIs/multiple departments (room types 250, 260, 261, 262, 264) . Occupants need to be assigned
Service rooms with shared equipment/instrument/cold/freezer/microscope (room type 255). Occupants do not need to be assigned
Primary use (room type) codes are important because those related to research will be the primary focus of the upcoming Space Survey and will require functionalization. (Currently planned for January to April 2023).
For all 255 rooms (research service labs):
- There is no need to add PI or occupants
- If there are old occupants in the space already, there is no need to delete them
- As well, it does not matter what % the PI% in Space Manager
For the base year, getting the rooms identified correctly as 255 is the main goal.
Departments can clean up PI and occupants per their local practices.
Occupants are required for research space. Specifically primary use/room types: 250 research labs, 261 computational labs, 262 BL2 wet labs and 264 specialized wet labs.
Occupants do not need to be assigned to service or administrative areas.
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No, FEC's become available for online viewing after payroll transactions for the final pay period in the FEC cycle have posted or approximately 23 days after the end of the cycle. For mid-cycle reporting of cost sharing, use the Interim Cost Share Report process.
This most commonly occurs when there is original pay and a salary transfer on the same budget. Expanding the budget detail will reveal both the positive and the negative salary transactions.
The federal government requires that effort reports reflect 100% of the faculty members' compensated effort. The change to the FEC to reflect 100% alleviates auditing challenges with federal regulations. Faculty whose Average Paid FTE during a reporting cycle does not equal a 1.0 equivalent Workday salary rate will fall into the above scenario. The averaged IBS value ($) associated with the Average Paid FTE, is then represented as 100% of the faculty member's IBS for the FEC cycle.
The eFECS system will not return a name for individuals who are not required to certify. For example, if the individual does not have a qualifying faculty job code, is not paid on a sponsored project and/or does not have a formal cost share commitment set up in the Cost Share Module, they will not have an FEC and the search box will return the error message above. Separated faculty will continue to appear on the MyFaculty List, but will not appear in the Search box.
Notifications are dependent upon the email address that is listed in Workday. If there is no email address listed, eFECS substitutes the faculty member's UWNet ID @ uw.edu and sends notifications to that email address. Login to myuw.washington.edu to ensure forwarding has been selected if the faculty member's email address is anything other than his/her UWNet ID @ uw.edu.
Yes click the "+" next to any budget number on the online FEC to view detailed salary information by pay period along with the IBS eligible earn type.
If the OSET is completed before the faculty member certifies the FEC, eFECS will reflect the salary transfer on the online FEC, normally one business day after it posts in the financial system. If the FEC has been certified any post-certification salary transfer, including a transfer that adds a new budget line, will be reflected on the View FEC with post-certification changes for recertification analysis screen (accessible through the link at the bottom left of the FEC).
Once an FEC is certified, no changes can be made to the original report. There is, however, a Post Certification view that assists departments in recertifying. This view will display changes that occurred after the FEC was certified. Click on the link “View FEC with post certification changes” for recertification analysis located at the bottom of the FEC.
Managing Faculty Effort
eFECS obtains salary and primary position as home department from Workday. Please contact Workday email@example.com to futher solve the issue.
While it is important that the researcher maintains a good relationship with the Program Officer, communicating changes solely through the Program Officer is not sufficient.
Any decrease in effort of 25% or more by key personnel (as noted in the Notice of Grant Award) must be approved in writing prior to the change by the sponsors' Grants Officer.
An increase in effort greater than 25% for key personnel should also be reviewed to assess whether there has been a change in the scope of work and the impact, if any, on other sponsored agreements.
Any change in the scope of work must also be approved in writing prior to the change by the sponsors' Grants Officer. All requests must be processed through the UW Office of Sponsored Programs in advance of the change.
Normally it is acceptable for the effort commitment to be met over the project budget period and not tied to each FEC cycle. It is common for effort to vary from FEC cycle to FEC cycle provided the PI (or key personnel as designated in the Notice of Grant Award) does not (a) absence him/her self from the project for three consecutive months or more, or (b) reduce effort on the grant (direct and cost shared combined) by 25% or more over the budget period.
A PI can reduce their effort 5%, 10%, etc. without any impact on the award. However, prior approval must be obtained if the reduction falls under a sponsor requirement. For most NIH research (non-K) awards, a change of 25% or more requires prior approval. PCORI also requires approval for a greater than 25% change. There are no repercussions for a less than 25% change in either of those circumstances.
From a strict policy stand point, the terms and conditions of the award continue unless amended, so reducing effort by 25% or more would require sponsor approval.
The PI may, however, request that the sponsor approves eliminating or reducing the cost share during the no-cost extension process. While the University may approve the no-cost extension, the reduction of effort must be granted by the sponsor.
K awards present a unique case as they generally carry the requirement for a 75% commitment of total professional effort.
Consistent with the spirit of the Bayh-Dole Act, reasonable levels of activity related to pursuing intellectual property can be charged to grants.
These activities may include making an invention disclosure, meeting with UW’s tech transfer office (CoMotion) to discuss an invention disclosure, meeting with a patent attorney about a UW invention and/or reviewing internal actions on patent applications.
As with any effort charged to sponsored agreements, effort associated with the pursuit of intellectual property must be directly related to the sponsored project that is being charged. Where more than one award or activity contributed to the development of the intellectual property the effort distribution should be based on proportionate support provided under the awards or other equitable relationship.
The effort must also occur within the award period for it to be eligible for direct charging. These activities should be included within total University effort for effort reporting purposes.
Recertification of the FEC is only required if the level of effort on the sponsored project changes. Documenting the transfer of salaries to a sub budget number is not required as long as it does not change the overall project effort for the respective FEC cycle. This includes salary transfers from a parent budget to a sub budget or between sub budgets within the same project.
Effort Reporting Process
As of March 2017, recertifications are processed electronically. Follow the instructions on MAA website. Note, the ASTRA role “View and Update Effort Report” is needed to process a recertification online.
If faculty is not paid on any sponsored budgets and no longer has a cost share commitment for specific period, there will be no FEC for this period.
Please contact your department Astra authorizor to grant you the eFECS Effort Reporting access.
The Grant and Contract Certification Report (GCCR) is required to be maintained in the home department of the Principal Investigator. Therefore, to determine compliance with the GCCR process, MAA relies on the departmental downloads, i.e. if the GCCR has not been downloaded, it has not been certified. Downloading the GCCR removes the report from the overdue list.
Note, when there is a change in PI, the system will create a GCCR for the new PI. This may result in a duplication of a report for a period already certified by the original PI. In this case there is not need for the new PI to certify again. However downloading the GCCR will remove it from the overdue report.
The situation in which you would need backup documentation is if a previous GCCR has a salary transfer after the fact that will affect it. In addition, you need to have the faculty recertify the GCCR after the salary transfer has posted and you have edited the GCCR to include it. Here is some more information on GCCR changes: Changes to GCCR | Management Accounting & Analysis (uw.edu)
No, the certification must be an original ink signature.
The Grant and Contract Certification (GCCR) process is an alternative approach to the Faculty effort Certification (FEC) process which the federal government approved for certifying non-faculty effort. This certification, both faculty and non faculty, is a federal requirement. The BARS do not include the appropriate certification statement and were not part of the original agreement with the federal government. To certify on the BARS would depart from the federally approved use of the GCCR to certify effort for non faculty.
First, for budget, please check if the budget is active sponsored budget and includes qualified transactions - non-faculty salaries. For person, please check if the person is non-faculty and has qualified IBS (institutional Base Salary) Components of Institutional Base Salary | Management Accounting & Analysis (uw.edu).
Sometimes, specific budget or person is under different org code or different Principal Investigator. Please try selecting all on drop down selections for Org Major Area Level, Org Dept Level and Org SubDivision Level and/or Principal Investigators.
For postdoc budget/individual missing:
Because the postdoc’s effort will show up on the GCCR if they are paid in a salary/wage object code, but not if they are paid under stipend object code. One possible reason this individual or budget isn’t showing up on the GCCR (they would never show up on a FEC since they aren’t faculty), is that the postdoc was paid under 01-50, 01-90 or 08-02. Postdocs on research awards should be paid in object code 01-40, which are considered wages. Stipends would only be used to pay a postdoc on training or fellowship-type awards.
Effort Policy Questions
It is a federal requirement that all salaries charged either directly to a federally funded sponsored agreement and/or to non-sponsored sources for the fulfillment of a cost-share commitment being met via faculty effort not charged directly to the sponsored agreement, be supported by records that provide assurance that the charges reasonably reflect the work performed. The UW meets these requirements via the faculty effort certification reports (FECs).
FECs are semi-annual reports designed to meet the federal requirements described above. Thus, a faculty member will receive, and must complete, an FEC if he or she is paid by the University of Washington and
- Performs effort paid on federal and/or nonfederal sponsored projects; and/or
- Performs cost-sharing on federal and/or nonfederal sponsored projects.
While technically a federal requirement, the UW presently requires this certification for all sponsored agreements regardless of funding source.
The federal government requires that charges to federal awards for salaries and wages be based on records that represent a reasonable approximation of the work performed on those federal awards relative to the total activity for which the University compensates the faculty member. As part of meeting this requirement, faculty review and certify their effort.
Charging and certifying salaries that are not properly supported could lead to audit findings, disallowances, fines, suspension and debarment, as well as other sanctions at the institutional and/or individual level.
The purpose of the FEC is to certify that the compensation (institutional base salary) charged to each sponsored agreement is reasonable in relation to all other compensated UW activities. Thus, faculty completing FECs must take into consideration research, instruction, administration, service and clinical activity (excludes clinical incentive payments). See GIM 35.
Institutional base salary (IBS) is the annual compensation, including A/B salary as it relates to tenured faculty, paid by the University of Washington for an employee’s appointment, whether that individual’s time is spent on research, instruction, administration, service or clinical activity. IBS excludes any income that an individual is permitted to earn outside of duties for the University of Washington.
The components of IBS are base salary (regular salary, summer salary, paid professional leave and salary for retired faculty); administrative supplements (ADS); endowed supplements (ENS); and clinical salary (UW Physicians (UWP) and Children’s University Medical Group (CUMG)). Note, clinical incentive salaries are excluded from IBS.
A faculty work week is composed of the average number of hours a faculty member normally works during a week. Hours are to be averaged over the effort reporting period. For many faculty members, this number will vary from one week to another; there is not a standard 40-hour work week for faculty.
Example: If, within a six-month cycle, a faculty member worked thirteen 60-hour weeks and thirteen 40-hour weeks, his/her average work week would be 50 hours. Hours are averaged over the six-month effort reporting cycle.
Faculty are not required to keep track of hours on a daily or even weekly basis. They are, however, expected to estimate, as a percentage of their total compensated (IBS) effort, that what they do on an average per week, regardless of the actual number of hours worked, days of the week or hours of the day, over the reporting period is reasonably reflected on their FEC report. This allows them to certify in good faith that their effort compensated on a sponsored project is reasonable.
This other 20% time is considered “non-sponsored” time. Salary support from non-sponsored funds may be used for activities such as teaching, administration, service, clinical activity, institutional governance and preparing new and competing renewal proposals. In addition, it may be used to fund cost shared effort commitments, i.e., effort devoted toward a sponsored project that is charged to other UW non-grant sources.
For effort certification purposes, University of Washington activities whose inclusion in or exclusion from total effort would not, in the aggregate, affect the percentages of effort allocated to sponsored activity, and therefore do not require separate tracking and funding.
Yes. Time spent preparing new and competing renewal grant proposals represents an official University activity normally covered under one’s institutional base salary using non-sponsored funding in an amount proportionate to one’s total FTE. Note, see the Reduced Responsibility FAQ section for exceptions.
Unlike time spent preparing new and competing renewal grant proposals, the time spent on non-competing proposals, supplements and extensions involves reporting work on the existing grant period and therefore does not require non-sponsored funding.
If a faculty member is clearly not being compensated (must be for entire pay periods) by the University then proposal preparation time would be considered volunteer time, i.e., performed on one’s own time. As such, no alternative (non-sponsored) funding needs to be obtained since no UW compensation is being received. However, if partial salary is being paid during the period in question this effort would be considered part of said compensation and a non-sponsored funding source needed.
The FEC process is conducted on a semi-annual schedule for faculty on 9 month appointments. Spring (3/16-6/15) and summer (6/16-9/15) effort is combined into a single FEC (March 16 - September 15). The rate of pay one can receive from a grant for work during the summer portion of this cycle is based on their 9 month academic year salary rate. While summer salary is considered part of institutional base salary, it is generally a unique line/designation in grant proposals.
For example, if the 9 month salary is $3,000 per month for a full-time appointment and there is a commitment of 50% effort for two months during the summer portion of the spring/summer cycle, the rate of pay for those two summer months would be $1,500 per month for 50% effort per month. On the FEC, the summer compensation will be added to the compensation received during the spring quarter for each sponsored budget and for 'Other Salary Sources'. The percent for each budget will then be calculated by dividing the total compensation charged to the budget divided by the total compensation received over the two quarters, i.e., FEC period.
A cutover plan is currently under development. While some details remain unknown, the following key elements are in place:
Current state effort reporting will end on 6/30/23, with an abbreviated reporting cycle; however, current state systems will remain in use for a few months after cutover to certify for this cycle.
Future state effort reporting will begin on 7/1/23, with a new reporting cycle in ECC.
Leading up to cutover, we will work with users to minimize cross-era changes and recertifications.
We will provide more information, once it is available.
In ECC, FECs will be referred to as Effort Statements. Faculty and Prinipal Investigators (PIs) will self-certify these statements.
End-to-End Testing, which is scheduled to begin in November, ensures ECC works within the broader technical landscape and that integrations function as intended.
User Acceptance Testing, which is scheduled to begin in 2023, ensures ECC meets user needs. We will work with our ECC Champions to perform these tests.
Currently for retention, responsibility falls to units for GCCRs, and Management Accounting and Analysis (MAA) for FECs in eFECS. In ECC, both Project and Effort Statements will be stored electronically, and retention will be managed by MAA in conjunction with the Records Retention Team.
Note: In the future state, units will still be responsible for retaining GCCRs that were created before ECC go-live. The full retention period for these records is 12 years.
ECC will support effort reporting for all Effort and Project Statements and there will be three ECC instances to allow for differences between organizations: UW, UWM (Harborview), and APL.
ECC will have the same look and feel across instances. Users who work across organizations, will need to log into each instance separately.
Because our current effort reporting systems do not integrate with Workday Finance, a new effort reporting solution—Employee Compensation Compliance (ECC) provided by Huron Consulting—is being implemented. The ECC/Workday Finance combination has been implemented at several peer institutions, such as the University of Miami and the Kansas University Medical Center. Go-live is July 2023, with initial certifications occurring soon after to align with the reporting period.
Salary Cap and K Awards
The eFECS system utilizes budget profile attributes associated with each budget to determine what FECs and budgets on each FEC are subject to the DHHS salary cap. Once determined, the salary cap cost sharing is then calculated using a combination of the salary dollars and percent distribution directly charged to the budget subject to the salary cap and the effective salary cap threshold. It is critical to note that this calculation is based on the assumption the department has adjusted the directly charged salary to the capped amount.
If the non DHHS sponsor applies the DHHS salary cap then eFECS utilizes the same process above. However, if the non DHHS sponsor charges a unique salary cap amount, i.e., has a different threshold, eFECS does not calculate the amount of the salary cap cost sharing but does place an indicator next to the impacted budget on the FEC to alert the department that they need to make the calculation and manually adjust the salary cap cost sharing prior to the FEC being certified.
First, please check if you can follow the detailed steps of adding cost share: How to Add K Award Cost Share to the FEC | Management Accounting & Analysis (uw.edu)
If budget is not identified as K award, please look up the Grant Contract number using the Budget Profile Report on MyFD. For budgets to be recognized as a K-Award budget, the grant contract number for the specific biennium (currently, 2021), must have a K award recognized 3 characters value, within the substring of the 3rd through 5th characters. K Award budgets - eFECS displays a K award type when the faculty has pay on a budget where the third, fourth and fifth places in the Grant Contract number field in match: K01,K02,K05, K07, K08,K12, K18, K22, K23, K24,K25, K26, K30, K43, K76, K99, KL2. If this is the reason, GCA (firstname.lastname@example.org) could be contacted to update grant contract number.
If budget is NIH Subaward, because of grant contract number NIH provides, FEC coordinator would need to select “ Short- Term shift” as cost share type instead of “ K-award (K)” on the draw down selection when adding cost share.
Cap cost sharing can contribute toward fulfilling the direct charged effort commitment on a K Award. The sum of the direct charged salary, salary cap cost sharing and K Award cost share should equal the 75% commitment of effort.
Salary charged to a K Award may not be sufficient to fund the 9 person months effort required by the K Award. Supplementation provides funding for that portion of the 75% effort requirement not paid for by the award. The University may 'supplement' the K Award salary with other institutional funds however, supplementation may not be from other federal funds unless specifically authorized by the federal program from which such funds are derived. In no case may additional PHS funds beyond those provided in the K award be used for salary supplementation. The PI may be paid on other federal awards for the remaining 25% effort.
The question of whether or not Federal support can be used for salary above the K award effort may actually depend on the particular K award. Some K awards actually require other NIH support. Others imply that since the K award experience is considered full-time there is no room for Federal funded activities outside of the K award activities. However, in most cases, if only 75% effort is devoted to the K award, the remaining 25% can be devoted to other projects as long as they are K related and contribute to the K award experience.
Changes to GCCRs
There are several changes to GCCRs in ECC:
Name Change: In ECC, Grant and Contract Cerftification Reports (GCCRs) will be referred to as Project Statements.
Electronic Processing: Currently, GCCRs follow a manual paper process. In ECC, this process will be electronic.
Record Retention: Currently, units are responsible for retaining GCCRs. In ECC, retention will be managed by MAA in conjunction with the Records Retention Team. Note: In the future state, units will still be responsible for retaining GCCRs that were created before ECC go-live. The full retention period for these records in 12 years.
Recertifications: Currently, adjustments for GCCRs are made directly on the paper statement (via manual edits) or programmatically on the next statement. In ECC, recertifications for Project Statements will occur in the period of performance. This ensures all records stay together and is a best practice for effort reporting.
A faculty member’s appointment is not impacted as a result of being placed on Reduced Responsibility (RR). Rather, it impacts his/her compensated FTE (e.g. salary reduction with proportionate reduction in responsibilities). When a faculty member’s salary has been reduced based on RR status, it is recognized that his or her University responsibilities will be reduced accordingly, giving the faculty member the opportunity to engage, if desired, in uncompensated activities that are outside his or her RR status such as scholarly activity including proposal preparation.
For example, a 1.0 FTE faculty member loses 25% funding and moves into a 75% RR status (65% of the non-RR status is funded from other grant sources; 10% is funded from non-sponsored UW sources for scholarly activities). The remaining 25% unfunded time may be used as uncompensated time on additional scholarly activities while in RR status of 75%. It is important to note however, that the faculty member’s unit must provide funding for scholarly activity, e.g. proposal preparation, as described in GIM 38 - Funding Support for Institutional Scholarly Activities.
WebSpace - The Tool
WebSpace is a space survey tool developed by Maximus that will be the system of record for the 2023 F&A rate proposal.
WebSpace is located at https://webspace.maximus.com/uw/ and can be accessed using your UW NetID.
Each department can have up to 5 individuals with the department administrator role. In addition, rooms can be selected and assigned to anyone with a UW NetID. This can be useful to assign suites of labs to a lab manager or program coordinator that is more familiar with the space.
proposal preparation effort must come from non-sponsored funds. Just like full-time faculty, part-time faculty (those with an appointment of less than 1.0) may not volunteer their time for proposal writing or other non-sponsored activities. Note, part-time is NOT the same as reduced responsibilities (See GIM 38 – Faculty Reduced Responsibility Status Involving External Funding)
Rates and Costs
The UW has complex approaches to budgeting and resource allocations. For indirect funds, however, the Provost’s current distribution policy (see OPB FAQ #2. What revenue is distributed by ABB?) is to allocate 65% of the funds to centrally fund facilities, compliance and administrative functions and 35% to schools and colleges, who then decide how much flows to departments/units or individual faculty.
If the faculty member’s college, school or department has a policy to return RCR funds to faculty, the funds may be used to further support faculty research and/or other scholarly activities, including costs associated with sponsored proposal preparation. Fund use is flexible provided they are used in accordance with University and/or State rules and school/department guidelines.
Indirect cost reimbursement includes partial recovery of, among other things, the cost of proposal preparation, as well as activities such as building maintenance, the cost of utilities, security, hazardous waste disposal, telecommunications, libraries, cost of office supplies and copies for sponsored projects, departmental and college administrative support, purchasing, payroll, human resources, central sponsored program operations and compliance support offices and other infrastructure costs necessary for supporting sponsored awards.
The UW does not recover all the indirect costs that support research and other sponsored activity for a number of reasons, including Federal government caps on administrative costs related to faculty administrative effort, including proposal preparation, and an overall cap on total institutional administrative costs within both academic units as well as central administrative units. Another significant impact on the recovery of indirect costs involves sponsors and certain sponsored agreements that do not reimburse at the full negotiated indirect cost rate. These sponsors and agreements fairly consistently result in an under-recovery of indirect costs of approximately 25%.
A space survey is the process of determining what percentage of campus space is used for organized research. This includes determining in which rooms organized research occurs, assigning budget numbers and occupants, and calculating the amount of time spent on major University functions such as organized research and instruction. The results of the space survey are used to help allocate costs within the Facilities and Administrative (F&A) rate development process.
WebSpace - Inventory Process
As part of the WebSpace inventory process, departments will need to review the room type (also referred to as a primary use code) to ensure it reflects the primary use of the space. The assignable square footage (ASF) should also be reviewed for accuracy and updated as needed. Some room types will require all the occupants be listed that used the space during the fiscal year to populate the survey information.
Those definitions can be found on these websites: https://finance.uw.edu/maa/primary-use and https://maps.uw.edu/geosims/room-type-definitions.html (along with Excel file download).
The specific impacts to users and the effort reporting workflow are currently being assessed. However, changes to the user interface and the reporting cycle surrounding Go Live (July, 2023) are expected.
Please be assured that the project team values transparency and communication. As impacts are identified, they will be communicated.
WebSpace - Survey Process
The WebSpace cluster feature allows you to save time by grouping rooms with a single PI and the same list of occupants. This can be used for a suite of labs even if some labs are located on different floors or in different buildings. The step can only be performed once the related rooms are inventoried. More detailed information on clustering can be found in the WebSpace training guide located in the help section of WebSpace.