1. University of Pittsburgh Research Administration Forum
Sponsored by:
The Office of Research
September 18, 2008

2. Agenda Grants.gov Update General Announcements InfoEd Update UBMTA
Effort Reporting Primer

3. Grants.gov Corner
Grants.gov has started the transition to Adobe forms through pilot initiatives.
There is also a new Adobe based SF424 application guide for the above pilot initiatives.
Further information about both can be found in NIH guide notice NOT-OD

4. Grants.gov Corner Upcoming Transitions
Research Career Development (All Ks except K12): February 12, 2009
Individual National Research Service Awards (F): April 8, 2009
Institutional National Research Service Awards and Other Training Grants (T, D) D43, D71/U2R & K12: September 25, 2009

5. General Announcements
Future RAFs
PI Departures
Checklists for common functions: Account Activations
NOGAs with Restrictions
Chair and Department Feedback
Modular based NIH submissions: paperwork requirements
Constituency changes

6. InfoEd Update
Training is being developed for the following schools: Medicine, A&S, Engineering, and Public Health.
Once training is completed and each school has approved its security rules, full utilization will be possible.
A full primer will be given in October or November.
OR will begin to use this system as a repository for both proposals and official award documentation.
OR also plans to use this system either directly or peripherally for electronic MTA and CDA submissions.

7. UBMTA
UBMTA stands for the Uniform Biological Material Transfer Agreement.
As of July 1, 2008, Pitt is now able to utilize this master agreement for biological material transfers.
Further information including special procedures can be found at:

8. We are MOVING!

9. Effort Reporting Primer

10. Effort Reporting: Outline
Introduction and Recent Issues
Review of Applicable Guidelines & Regulations
Institutional Base Salary and Determination of Effort
NIH Career Development (K) Awards
VA Relationships

11. Effort Reporting: Recent Problems
Issues Behind the Recent National Problems
Basis for calculating effort
Basis for calculating institutional base salary (IBS)
Faculty understanding of effort reporting
How effort and compensation are estimated, tracked and reconciled
Uncoordinated pre- and post-award processes

12. Effort Reporting: Regulations and Guidelines
OMB A-21 is the basis for our current effort reporting.
Pitt uses what is called a multiple plan confirmation system.
NIH & NSF Grants Policy Statements (GPS)
Pitt Financial Guidelines: Effort Reporting, Direct Charging Practices & Financial Responsibilities

13. Effort Reporting: Institutional Base Salary (IBS)
The basis for determining effort is the institutional base salary (IBS).
NIH GPS: The annual compensation paid by an organization for an employee’s appointment, whether that individual’s time is spent on research, teaching, patient care, or other activities. Base salary excludes any income that an individual is permitted to earn outside of duties for the applicant/grantee organization.

14. Effort Reporting: Institutional Base Salary (IBS)
What is typically included in a faculty member’s base IBS?
Annual Salary
Administrative Supplements
What is not included?
Any outside remuneration
Any internal payment submitted through an Other Supplemental Payroll Payment (OSPP)- incidental work outside of appointment

15. Effort Reporting: Institutional Base Salary (IBS)
Example 1
Dr. Jones receives a base salary of $75,000.
Dr. Jones also receives an administrative supplement as an Associate Dean of $25,000.
Dr. Jones has a consulting practice in which she receives $30,000 per year.
Dr. Jones received multiple honorariums from outside sources totaling $10,000.
What is her IBS?

16. Effort Reporting: Institutional Base Salary (IBS)
Example 1
The IBS for Dr. Jones is $100,000.
Only the base salary of $75,000 and administrative supplement of $25,000 are reflected on the SPAR and can be counted within the IBS.

17. Effort Reporting: Salary Level Determination
Per A-21, base salaries need to conform to University policy and need to be consistently applied.
Per A-21 and NIH GPS, base salaries may not be increased as a result of obtaining grant funds.

18. Effort Reporting: Salary Projections
IBS and budgeting
All salary estimations/projections need to be based on the IBS.
Salary increases need to be consistently applied and consistently disclosed in sponsored project budgets.
Pending promotions can be included if assured.

19. Effort Reporting: SPAR
University Plan Confirmation System is the Salaried Personnel Activity Report (SPAR).
Documents the following purposes:
Effort reporting and payroll distribution
Effort Certification
Identification of direct and indirect activities
Identification of salary related cost sharing
Compliance with A-21, J.8

20. Effort Reporting: SPAR
What is a simple litmus test we can use to let us know if we are on the right track in regards to effort reporting requirements?
Budgets = Other Support = SPAR

21. Effort Reporting: SPAR Percentage Distribution Common Myths
Faculty must conform to a 37.5 hour work week.
Grant budget percentages for faculty are based upon a 37.5 hour work week.
Faculty salaries are based upon a 37.5 hour work week.

22. Effort Reporting: SPAR Percentage Distribution
Dr. Jones works 60 hours per week spread among the following activities:
30 hours on NIH grants
15 hours on teaching activities
15 hours on administrative functions

23. Effort Reporting: SPAR Percentage Distribution
Correct percentage distribution on SPAR:
NIH grants 50%
Teaching activities 25%
Administrative 25%
Note: All NIH grant budgets should collectively equal 50% and be disclosed as such in the individual’s other support.

24. Effort Reporting: Tips
Tips for determining effort distribution:
Identify appointment responsibilities.
For each responsibility, estimate total hours per week spent.
Add up the hours and divide each responsibility by the total to get total effort distribution.
This is the distribution that should be reflected on the SPAR.

25. Effort Reporting: Distribution
Example
NIH grant #1 12 hours
NIH grant #2 15 hours
CDC grant 3 hours
Assistant Dean 15 hours
Teaching 15 hours
Total hours

26. Effort Reporting: Distribution
Example continued
NIH grant #1 20%
NIH grant #2 25%
CDC grant 5%
Assistant Dean 25%
Teaching 25%
Total 100%

27. Effort Reporting: Other Support
Example continued
NIH grant #1 20%
NIH grant #2 25%
CDC grant 5%
Total 50%
Other support will reflect 50% effort on sponsored projects which will equal the grant budgets which will equal the distribution on the SPAR

28. Effort Reporting: Points to Remember
The percentages reflected on the SPAR may be initially recorded on the basis of estimates.
Constant monitoring is needed in order to determine whether initial estimates equate to the actual levels being expended.
If not, a permanent change to the SPAR distribution is warranted.
Short-term workload fluctuations can be ignored as long as the percentage distribution is reasonable over an extended period of time.

29. Effort Reporting Responsibilities
PI, Employee and Dept/Research Admin:
Plan, assign, budget and distribute various work activities based upon an individual’s expected effort at the beginning of each academic period.
Monitor the accuracy and appropriateness of all effort expended on University activities.
Update effort reporting as significant changes become known to ensure the proper accounting for all effort recorded on their sponsored project accounts.
Certify effort reporting based on direct, first-hand knowledge of actual activities performed.

30. K-Awards Effort requirements PI Salary Fringe Benefits
Most awards require 75% effort
Mid-career level awards recommend between 25-50% effort (K24)
PI Salary
Each NIH/Institute has a specific salary cap
Fringe Benefits
Calculated and included in addition to salary cap

31. K-Awards Effort Reporting
PI salary requested based on % of effort exceeds the salary cap
Difference between actual and allowable must be cost shared with institutional funds
Example: Base salary of $105,000 at 75% effort = $78,750. Cost share amount is $3,750.

32. K-Awards K-award PI is participating on another award
No salary can be charged to the “other” award
Effort on “other” award is cost shared under the K
This is the only time that an 05 ledger account can be used for cost sharing

33. VA Appointments
VA employees with UP joint appointments can apply for research support through the UP
Only UP share of effort (8ths) can be budgeted
A Memorandum of Understanding is needed to confirm no duplication of effort
Detailed budget page, Biographical Sketch and Other Support page should reference the joint appointments

34. Recap Question #1 Institutional Base Salary would include:
Administrative Supplements
Fringe Benefits
Outside Remuneration
None of the Above

35. Recap Question #1 Answer
Institutional Base Salary would include:
A. Administrative Supplements

36. Recap Question #2
Disclosure of an employee’s time distributed to specific project accounts is:
Estimated upon a 37.5 hour work week with no additional hours to be included.
Only required for grants awarded by the National Institutes of Health.
Shown on the SPAR form as an allocation of percentage of time and must equal 100%.
Not required based on the requirements set forth by the Office of Management and Budget (OMB).

37. Recap Question #2 Answer
Disclosure of an employee’s time distributed to specific project accounts is:
C. Shown on the SPAR form as an allocation of percentage of time and must equal 100%.

38. Recap Question #3 Effort Certification is:
Automatically completed if the department has finished all work on the project.
Completed by an employee’s or other signature certifying that, to the best of one’s knowledge and belief, reported effort and related payroll distributions represent reasonable charges in accordance with the provisions of the grant or contract award and OMB Circular A-21
Not a requirement of sponsored project obligations.
Done each time a SPAR form is completed by the department.

39. Recap Question #3 Answer
B. Completed by an employee’s or other signature certifying that, to the best of one’s knowledge and belief, reported effort and related payroll distributions represent reasonable charges in accordance with the provisions of the grant or contract award a nd OMB Circular A-21

40. Recap Question #4
Dr. Smith works a total of 50 hours in one week consisting of 25 hours teaching, 15 hours on NIH grants, and 10 hours on administrative activities. The distribution on the SPAR should be shown as follows:
50% teaching, 30% NIH grants, and 20% admin.
30% NIH grants since only grant effort is required to be reported.
25 hours teaching, 15 hours NIH grants, and 10 hours admin.
50% teaching, 30% NIH grants, and no need to report administrative.

41. Recap Question #4 Answer
Dr. Smith works a total of 50 hours in one week consisting of 25 hours teaching, 15 hours on NIH grants, and 10 hours on administrative activities. The distribution on the SPAR should be shown as follows:
A. 50% teaching, 30% NIH grants, and 20% admin.

42. Thank you!