Faculty and staff supported 100% from grant funds, including cost share commitments, pose a high audit risk to the University. While it is acknowledged that many of the UW's faculty and staff truly devote 100% of their time to grants, it is highly recommended they periodically consult with their department administrator and chair to discuss and determine if effort performed on non-grant activities, though seemingly incidental, is significant enough to require the department to provide non-grant funds to cover these activities.
The following provides examples of activities which need to be funded by non-grant sources and those activities that may be funded by grant funds. Note, these are merely examples and do not represent an all inclusive list.
Activities that require non-grant funding:
- Proposal preparation (unless supported by a K Award or non-federally funded grant and the sponsor approves proposal preparation time by published policy.)
- Administration (includes serving on committees)
- Non-sponsored research
- Clinical activities
Non-research activities that may be charged to sponsored projects (these activities must be directly related to and/or contribute to the goals of the research):
- Delivering special lectures regarding aspects of research outcomes
- Writing reports and articles
- Participating in appropriate seminars
- Attending meetings and conferences
- Consulting with colleagues and/or graduate students
Departments are responsible for oversight to ensure faculty and staff members have no required activities in the department when they are 100% grant supported. When reviewing faculty and staff commitments, consider cost share as part of the 100% sponsor funded activity.
In addition, departments are responsible for providing non-grant funding to cover any non-grant work that is not considered de minimus.
It is highly recommended departments develop a budgeting plan for the purpose of funding the non-grant activities noted above. For example, one plan could be to set aside a specific percentage of the department budget for faculty salaries to cover these activities. It is important to note that this approach would only apply to the budgeted amount. The percent of salary charged to non-grant funds should represent the actual effort devoted to the non-grant activities.
A resource for departments to identify impacted faculty is the 100% Sponsor Funded Faculty report.