Online and Summary FECs

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.

The Online FEC displays salary data for each budget in the Sponsored Project and Other Salary Sources section and the associated percent effort for each. The transaction detail can be viewed by clicking on the '+' next to each budget. This view provides the FEC Coordinator with sufficient information to review salary charges and cost share commitments for each budget.

Components of an Online FEC

The Summary FEC provides only the percent effort associated with each sponsored project. Other Salary Sources are combined and displayed as a sub total. This is the view that is certified by the faculty member and, once certified, becomes the official record and is retained electronically within the system.

Components of a Summary FEC.

Where Does eFECS Get the Information Displayed on the FEC?

Information and data presented on the FEC comes from FIN, the eFECS Cost Share Module and the clinical practice plans.

Salary Data FIN
Salary Transfers FIN
Budget Information FIN
Cost Share Commitments eFECS Cost Share Module
Clinical Salaries UWP and CUMG Practice Plans

 How Is Effort Calculated on the FEC?

It is assumed that the salary amounts charged to each budget are based on an estimate of each faculty member's effort devoted to the various activities s/he is involved with, including grants. eFECS uses this to determine the effort percentages appearing on the FEC. These percentages need to be confirmed through the effort certification process. The percentages paid from each budget of a faculty member's total Institutional Base Salary (IBS) for a reporting period is referred to as direct charged effort.

Direct charged effort calculations represent a direct proportion of salary charged per budget divided by the total IBS earnings.

Example:

  • Faculty A earned $85,ooo in qualifying IBS during the 7/1/XX- 12/31/XX reporting period.
  • Faculty A's IBS is funded by two research grants (A and B) and one department budget (C)
    • Budget A IBS = $25,000
    • Budget B IBS = $50,000
    • Budget C IBS = $10,000
    • Total IBS      = $85,000

Determining Faculty A's direct charged effort for each budget is a simple calculation:

  • Budget A Effort = $25,000/$85,000 = 29%
  • Budget B Effort = $50,000/$85,000 = 59%
  • Budget C Effort = $10,000/$85,000 = 12%
  • Total Effort      = 100%

eFECS calculates all FECs using the simple math approach.

Calculating Effort on FECs with ADS, ENS or Clinical Salary

Administrative Supplements (ADS), Endowed Supplements (ENS) and clinical salary paid through the University of Washington Physicians (UWP) and Children's University Medical Group (CUMG) do not have FTE attached to them in the payroll system (Workday).

Since the associated earn types, however, are part of the IBS, eFECS will calculate effort using the salary charged per budget divided by the total IBS earnings - which includes ADS, ENS, UWP and CUMG.

Calculating Effort for Faculty with Average Paid FTE Less than 100%

The Federal Government requires that effort reports reflect 100% of the faculty member's compensated effort. FECs reflect UW effort as 100% to alleviate audit challenges with federal regulations. The FEC does, however, reflect the Average Paid FTE noted at the top of the FEC which is used to prorate the salary cap when appropriate.

Average Paid FTE is determined by dividing the sum of actual earnings contributing to the full time rate by the full time rate for the FEC cycle. This calculating does not include earnings without FTE attached such as clinical, administrative or endowed supplements.

Average Paid FTE may be less than 100% due to one or more of the following situations:

  • Separated faculty who left during the FEC cycle
  • Retired faculty working 40%
  • Faculty paid on A/B compensation program who do not have full research or other external funding
  • True part time faculty
  • Faculty with VA/UW appointments (the VA component is included in the full time rate but is not paid by the UW
  • Faculty with CUMG (the CUMG component is included in the full time rate for purposes of determining benefits)
  • Faculty on an academic cycle who may not work the full summer quarter
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