Navigating Labor Distribution & Cost Sharing Percentages SPAR 101 Office of Financial Compliance for Research

 Administrator – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period and 90 days beyond the SPAR period end.  Modifier – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period.  Viewer – Has the ability to view any SPAR within the assigned area of responsibility. SPAR APPLICATION ROLE DEFINITION 2

SPAR PROCESSING RESPONSIBILITY 3

LABOR DISTRIBUTION & COST SHARING PERCENTAGES 4

 DHHS Mandated Salary Cap  Length of AppointmentSalary Limit  12-Month$179,700  10-Month$149,750  9-Month$134,775  8-Month$119,800  Any salary paid over the limit must be cost shared to an institutional account.  Individual devotes more effort to a project than there is funding to cover salary.  Dr. Smith spends 30% of his time on sponsored project A  Salary budget of project A provides 20% of Dr. Smith’s salary  SPAR must reflect 30% actual effort – 10% cost sharing to institutional account & 20% effort to sponsored project A SITUATIONS REQUIRING COST SHARING 5

 Register for a cost sharing webinar on the Financial Compliance for Research website  SPAR COST SHARING 101 6

 Beginning September 1, 2012, there will be three SPAR periods, coinciding with the academic terms as follows:  September 1 through December 31  January 1 through April 30  May 1 through August 31 SPAR PERIODS 7

 Removal from a sponsored project of an inappropriate or unallowable charge, regardless of lapsed time.  Removal of charges disallowed by audit or sponsor.  Reallocation affects only some combination of master & sub- accounts within same award with all accounts involved open and active.  Early account number request was not approved. Evidence required that early account request had been submitted.  Adjustments necessary on training awards to align payments to trainees with federally mandated salary rates.  Reallocation affects only some combination of non-research accounts & does not cross FYs, if entity 02 (operating)  Supporting documentation must be submitted for all exceptions to 90-day rule! EXCEPTIONS TO 90-DAY REALLOCATION RESTRICTION 8

EFFORT REPORTING & DISTRIBUTION 9

10 COST ALLOCATION FLEXFIELD

 K – indicates that a portion of the actual effort allocated to this project is to be cost shared to a Career Development, or K-Award.  M – indicates Mandatory Cost Sharing, also referred to as MCS. Mandatory cost sharing is statutorily required based on a sponsor-mandated salary cap restrictions.  V – represents voluntary, committed cost sharing. This occurs when named personnel commit a certain level of effort to the project and the award budget provides salary support at a lower level.  O – represents other, voluntary uncommitted cost sharing. This may occur in the case of a no-cost extension when effort continues but no more salary support is available.  N – Not applicable. This code is used to indicate that there is no cost sharing associated with this sponsored project. This code is also to be used for all non-entity 05 accounts. COST SHARE CODES 11

PERCENTAGES BY MONTH 12

 In accordance with Federal Office of Management and Budget (OMB) Circular A-21, the following job classifications require justification for direct salary charges to sponsored projects:  Administrative Support I – III  Administrator I – V  Financial I – III  Secretary I - IV JOBS CONSIDERED TO BE CLERICAL/ADMINISTRATIVE 13

CLERICAL /ADMINISTRATIVE CODES 14

PERCENTAGES BY ACCOUNT 15

PLD DEPT SPAR PROCESSING MENU 16

 Access to the new on-line SPAR screen through the PRISM system will begin on September 10,  During the time periods noted below, SPAR users will have access to all inquiry functions and view only access to the on-line SPAR screen. SPAR modification functionality will not be available during these times.  Nightly from 9:30 p.m. until midnight to accommodate daily processing and updates to related applications.  During the month-end closing processes, beginning at 5:00 p.m. on the 2 nd working day of each month until 6:00 a.m. on the 5 th working day of the month.  Non-routine system maintenance will be performed as required and may result in unscheduled SPAR application restrictions. SYSTEM AVAILABILITY 17

 Office of Financial Compliance for Research  2502B Cathedral of Learning  Pittsburgh, PA  Website:  CONTACT INFORMATION 18