The percentage paid from each budget of a Faculty’s total Institutional Base Salary (IBS) for a reporting period is referred to as direct charged effort. This can be listed for an individual budget (sponsored or non-sponsored), or summed as a subtotal of sponsored programs and non-sponsored programs.
 
Direct charged effort calculations represent a direct proportion of salary charged per budget divided by the total IBS earnings.
For example:
Faculty A earned $85,000 in qualifying IBS during the 7/1/09 - 12/31/09 FEC 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.