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Salary Cap and K Awards

How is the salary cap cost sharing associated with Department of Health and Human Services (DHHS) grants determined?

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.

How is the salary cap cost sharing associated with non DHHS grants determined?

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.

Can salary cap cost sharing be used to satisfy the 75% requirement of a K Award?

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.

What are the rules regarding salary supplementation for K Awards?

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.

Can Federal support be used for salary above the K 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.