Text Instructions for Completing an FEC

Effort Web Content has moved to PAFC

Effective 1/1/2023, the effort reporting compliance team within Sponsored Programs Finance moved from Management Accounting and Analysis (MAA) to Post Award Fiscal Compliance (PAFC). This encompasses a change in where web content for effort reporting is housed. Moving forward, it will be on PAFC's website (https://finance.uw.edu/pafc/) under the Effort Reporting menu tab. Continual updates will be made throughout the rest of the calendar year (2023) to rebuild web content to reflect new systems and processes.

             

  • describes the average monthly pay the faculty member received for the cycle
  • answers the question, "How were you paid for this cycle?"
STEP 1: Check salary information on the "Grant(s) and Contract(s)" and "Other Salary Sources" lines. If the printed information is incorrect, manually adjust the FEC form and attach documentation to support the changes.
Compare the preprinted salary information on the FEC with your departmental payroll records, e.g., RSTs, retro pay, overpayments or other payroll changes. Salary information is prorated over the cycle on the FEC form, i.e., total salary per cycle divided by the number of months in the cycle.
The "Grant(s) and Contracts(s)" line 1 contains salary information for all grant and contract budgets.
The "Other Salary Source(s)" line 2 contains salary information for all other types of budgets. For example, this may include state, gift, endowment budgets, clinical salary, etc. The budgets in this section will be summed into one subtotal; they are not listed separately.
Exceptions: Royalty Income, Staff Assignments, Service Contracts and some Clinical Medicine paid through UW, while coded as grants, are documented in the “Other Salary Source” section of the FEC.
Some FECs have rounding problems in the "Paid %” column.
Use caution when rounding.
  • Some effort shown as a few percentage points below 100% is the actual effort when faculty members are not paid exactly what is listed as their monthly base pay.
  • Rounding corrections may result in mathematical errors. Check your work carefully.
If the total % is within +/- 1% points of the correct percentage you do not need to adjust the rounding.
If you do correct rounding errors:
  • cross out the incorrect % and place the correct % at the side. Do not use whiteout.
  • change both the "Total Average Paid Salary" and “Total of All Activities.”
If the preprinted salary information on the FEC is correct, skip to Step 3 below.  
If a Retroactive Salary Transfer (RST) was done,* change the incorrect salary information on the FEC.
* Note: Use the RST revised 06/02, which includes a box marked "For Faculty Only." This box must be completed to show how funds were transferred during each FEC cycle covered by the RST.
Specific cycle dates are printed at the top of the FEC.  Be sure to include only the pay periods from the RST that are included in this date range.
  • For Quarterly reporting complete the box "For Faculty Only" on the RST. Separate the pay period or pay periods within each FEC quarter and place the total dollars for each quarter and year on the appropriate quarter line. Use one RST for each fiscal year.
  • For Semi-annual reporting, use the space at the bottom of the “For Faculty Only” box to enter the exact dates of the cycle. Separate the pay period or pay periods within each FEC cycle and place the total dollars for each cycle on the appropriate date range line. Use one RST for each fiscal year.
Divide the dollar amount on the appropriate quarter or semi-annual cycle date line of the RST by three months to get a quarterly average or by six months to get a semi-annual average.
On the FEC, place a line through the preprinted salary information and write the correct averaged dollar amount at the side. Do not use whiteout. Add or subtract the transferred amount to or from the existing salary amounts.
Recalculate % time for each of the changed budgets.
  • Round only to the 10th place please. For example, 12.5, not 12.53
When RSTs transfer salary charges into an NIH, AHRQ, or SAMHSA budget for a faculty member who is over the salary cap:
  • If the budget is preprinted on the salary cap addendum attached to the FEC, correct dollar amounts and recalculate the percent cost share required.
  • If the budget is not preprinted, download a Salary Cap (NIH) addendum and follow instructions on the form. To select the appropriate salary cap follow the instructions in "Determining the Appropriate Salary Cap".
If there was an increase or decrease in salary, change the incorrect salary information on the FEC. Salary may increase due to underpayments or decrease due to overpayments. Change the salary information on the FEC for each budget involved.
Adjust dollars and the % "Total Average Paid Salary" to reflect the change.
Place a note in the comment box describing the change.
Attach documentation that supports the salary changes.
(Departmental spreadsheets are not considered adequate documentation because they do not show that the change has gone through the University payroll system.)		 RST (Retroactive Salary Transfer)
OPUS Screen shot: "Overview/Funding History" with the start and end dates of the cycle
HEPPS screen shot: Payroll History Menu/Funding History by Employee with the start and end dates of the cycle
PERM: Post Entry Review Message
(CTM) Change Transaction Memo if the change involves clinical salary
Overpayment/Repayment Option Form, signed with the spreadsheet documenting the pay periods involved.
Other: contact MAA
STEP 2: Check to see that clinical salary dollars are included in "Other Salary Sources," if applicable. Adjust the form manually if the printed information is incorrect or omitted.
Some faculty members in the School of Medicine receive clinical salary. This will be included in the “Other Salary Source” section along with other non-federal, non-grant funding. If the faculty member is receiving clinical salary (UWP or CUMG), ensure that the salary information in this section is correct.
If the faculty member is receiving clinical salary and the clinical salary information is missing from the FEC or is incorrect on the FEC, adjust the "Other Salary Sources" section to reflect the correct salary dollars.
Adjust dollar total on the "Total Average Paid Salary" line to include or exclude the UWP or CUMG salary dollars.
Recalculate % time for each budget to include the clinical salary added to or subtracted from the total dollars on the "Total Average Paid Salary" line.
Attach a CTM (Change Transaction Memo) to the FEC as supporting documentation for the change.
STEP 3: Make sure FEC lines 1 & 2 on the top half of the FEC add up to the "Total Average Paid Salary."
Subtotals of FEC lines 1 & 2 must equal the total on the “Total Average Paid Salary" line. Check the "Total Average Paid Salary" to make sure that any corrections made in FEC lines 1 and 2 are reflected in salary dollars and percent time.
  • describes the way the faculty member spent his/her time.
  • asks the question, "How did you spend your time during the quarter?"
STEP 4: Distribute effort on the "Grants & Contracts" effort line.
Distribute effort on the "Grants & Contracts" effort line 3 on the bottom half of the FEC. Write the actual percent of effort that is paid by grants and contracts on the "Grants and Contracts" line 3. Typically, this percentage agrees with the subtotal on FEC line 1, "Grant(s) and Contract(s)," on the top half of the form.
If the total placed on the "Grant(s) and Contract(s)" effort line 3 on the bottom half of the FEC varies from the subtotal of FEC line 1, "Grant(s) and Contract(s)," on the top half of the form, describe why in the "Comment Box." A salary transfer may be needed to bring the paid salary in line with the effort.
If the faculty member used some non-federal funds from FEC line 1 as a cost share source:
  • Verify that this budget is an approved cost share source.
  • Place the following in the comment box: "Non-Federal Grant Budget xx-xxxx is an approved source for cost sharing."
  • Subtract the amount of cost share from the subtotal of FEC line 1 on the top half of the form and place the remainder on the "Grant(s) and Contract(s)" line 3 on the bottom half of the form. Do not change the subtotal in FEC line 1.
  • Place the benefiting budget number and the % of cost share in the "Cost Sharing" section, line 4. The benefiting budget in this section is the grant that receives the effort, not the source budget that pays for the effort.
STEP 5: Report cost sharing in the "Cost Sharing" section.
Report cost sharing in the "Cost Sharing" section for:
  • Mandatory (M)
  • Committed (R)
  • Aggregate (A)
  • NIH/SAMSHA/AHRQ Salary Cap (C)
  • K Award (R)
  • Shifts in Funding Source
 
 If no cost sharing was performed, skip to Step 6, "Complete FEC line 'All Other Activities.'"
You can review the cost share figures placed on the FEC in the Budget Driver (BGT, option 6, "Faculty Effort," option 3, "Cost Share Inquiry Screen.")
Mandatory (M) cost sharing pledges are preprinted on the FEC showing both the benefiting budget number (the grant that benefits from the cost share) and the % of effort pledged.
  • Verify the actual % of cost share performed.
  • Place the actual amount in the "% Actual" column.
    • Quarterly reports will have the quarter pledge pre-printed. This provides the basis for the "% Actual" column.
    • For semi-annual reports, the quarterly pledge is averaged over the six month cycle and therefore will appear to be half of the original pledge. The correct cost share is entered into the Budget Driver (BGT), where cost share is stored.
  • If there is more than one benefiting budget, add the actual percent effort for all the budgets and place the total on line 4, "Total Cost Sharing."
Report effort on sponsored agreements that is not paid effort and is not a mandatory or committed cost sharing pledge on line 5, "All Other Activities."  This effort over and above that which is required by the award is considered Voluntary Uncommitted Cost Sharing and is not required to be separately reported.
Committed (R) cost share pledges are preprinted on the FEC showing both benefiting budget numbers and percent of effort committed.
  • Committed cost share are those pledges where effort is placed on the budget page or in the budget justification of the grant or contract proposal, but no corresponding salary is requested. It is not required by the sponsor.
  • Place the actual % of effort performed in the "% Actual" column.
    • Quarterly reports will have the quarter pledge pre-printed. This provides the basis for the "% Actual" column.
    • For semi-annual reports, the quarterly pledge is averaged over the six month cycle and therefore will appear to be half of the original pledge. The correct cost share is entered into the Budget Driver (BGT), where cost share is stored.
  • If there is more than one benefiting budget, add the actual percent effort for all the budgets and place the total on line 4, "Total Cost Sharing."
Report effort on sponsored agreements that is not paid effort and is not a mandatory or committed cost sharing pledge on line 5, "All Other Activities."  This effort over and above that which is required by the award is considered Voluntary Uncommitted Cost Sharing and is not required to be separately reported.
Aggregate cost share pledge budget numbers are preprinted on the FEC form showing both benefiting budget number and percent of effort pledged.
Note: starting July 1, 2007, NSF will no longer require aggregate cost sharing. Proposals submitted before this date will have aggregate cost sharing that must be completed.
  • Aggregate cost share fulfills the National Science Foundation (NSF) requirement that the University provide an aggregate one percent (1%) cost sharing on the total unsolicited NSF funding for the University.
  • Verify the actual percentage of cost share performed.
Place the actual amount of cost sharing performed in the "% Actual" column.
    • Quarterly reports will have the quarter pledge pre-printed. This provides the basis for the "% Actual" column.
    • For semi-annual reports, the quarterly pledge is averaged over the six month cycle and therefore will appear to be half of the original pledge. The correct cost share is entered into the Budget Driver (BGT), where cost share is stored.
  • If there is more than one benefiting budget, add the percent effort for all the budgets and place the total on line 4, "Total Cost Share."
NIH/SAMHSA/AHRQ salary cap cost sharing is documented on a salary cap addendum that is attached to the FEC. Do not remove this addendum!
  • Place the NIH, SAMHSA or AHRQ budget number identified on the Salary Cap Addendum in the column, "Budget Name Number."
  • Transfer the actual amount of effort from column G "Cost Share % Performed" on the salary cap addendum to the "% Actual" column on the FEC.
    • There is no 6 month average for this type of cost sharing.
  • If there is more than one benefiting budget, add the percent effort of all the budgets and place the total on line 4, "Total Cost Sharing.”
  • Report effort on sponsored agreements that is not paid effort and is not a mandatory or committed cost sharing pledge on line 5, "All Other Activities.” This effort over and above that which is required by the award is considered Voluntary Uncommitted Cost Sharing and is not required to be separately reported.
K award cost sharing is documented on an addendum that is attached to the FEC. Do not remove this addendum!
  • Place the K award budget number identified on the K Award Addendum in the column, "Benefiting Budget No." on the FEC. Transfer the actual amount of effort from line F, "Subtotal of Cost Shared Effort" on the K Award Addendum  to the "% Actual" column on the FEC.
    • There is no 6 month average for this type of cost sharing.
  • If there is more than one benefiting budget, add the percent effort of all the budgets and place the total on line 4, "Total Cost Sharing.”
  • Report effort on sponsored agreements that is not paid effort and is not a mandatory or committed cost sharing pledge on line 5, "All Other Activities.” This effort over and above that which is required by the award is considered Voluntary Uncommitted Cost Sharing and is not required to be separately reported.
If you need to prepare a blank addendum to document salary cap cost sharing, follow the instructions in Salary Cap Limitations for NIH, SAMSHA, and AHRQ Awards.
A blank K award addendum can be downloaded from K Award form.
(This may be necessary if MAA did not print an addendum because an RST transferred funding into an NIH, SAMSHA, or AHRQ budget or a late award was received.)
If some cost sharing pledges were entered too late to appear on the FEC, attach a copy of the Budget Driver screen (BGT/6 Faculty Effort System/03 Cost Share Inquiry Screen) that shows the pledge and write in the benefiting budget number in the column " Budget Name Number" and the % effort in the column “% Actual.”
STEP 6: Complete FEC line "All Other Activities"
Place effort on all other activities on line 3 "All Other Activities." If no cost sharing was performed, place the subtotal of line 2, "Other Salary Sources" on the top half of the FEC on line 5, "All Other Activities,” on the bottom half of the form. ("All Other Activities" includes voluntary uncommitted cost sharing, instruction, advising students, departmental research, committees, administration, etc.)
If there is cost sharing, subtract the total on line 4, "Total Cost Sharing," from the subtotal of FEC line 2, "Other Salary Sources," on the top half of the form and place the difference on line 5, "All Other Activities."
STEP 7: Check "Total of All Activities"
The “Total of All Activities” line is a total of all effort compensated by the University of Washington. Check to see that the total placed on line 6, "Total of All Activities," matches the total placed on "Total Average Paid Salary" line on the top half of the form.
Check to see that the three effort distribution lines on the bottom half of the form add up to the total printed on the "Total of All Activities," line 6. These lines are "Grants and Contracts," "Total Cost Share," and "All Other Activities."
STEP 8: Obtain Faculty Member's Signature
Signatures Black ink can be mistaken for a Xerox copy. It is advised, but not required, to use an ink color other than black.
The faculty member whose name is on the form must sign and date the form in the signature block at the bottom of the form. The department chair or dean may also sign and date the FEC in exceptional circumstances, but the department must send an informational copy to the faculty member.
Initialing changes If MAA returns the form to the department for addition of information or correction, make sure the faculty member, department chair or dean initials any change or addition made to the form. This ensures that the professor, dean, or chair has seen and agreed to the change or addition.
STEP 9: Perform Final Review
Review FEC Is any whiteout on the FEC form initialed by the faculty member or the department chair?
Are all changes on the FEC made in ink (no pencil)?
If you completed a Xerox copy, is the signature original and in ink (preferably not black)?
If you changed the form due to rounding or changes in % effort, is the total on FEC line FEC line Total Average Paid Salary” the same as the total in FEC line "Total of All Activities"?
If you changed salary information in the top half of the form, did you attach appropriate documentation for each change to the back of the FEC?
Did the faculty member fill in % effort in the Effort Distribution (bottom half) portion of the FEC?
Did the faculty member, chair, or dean, sign and date the form in ink?
Note: The FEC must be signed by the due date to be considered timely.
Make a copy for your departmental files. Records Retention requires departments to keep copies for one year after the end of the fiscal year.
STEP 10: Submit Form
  Once the FEC is signed, return the completed form to MAA, Box 351414. Do not hold FECs in the department once they are signed.

 

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