Caps, Ks & FECs
Sponsored projects, including those requiring salary cap cost share and those requiring cost share for Career Development (K) Awards, may involve additional review due to the complexities of the grants. Information is avialable on the FEC to assist departments in reviewing these budgets.
eFECS automatically selects budgets subject to the salary cap based on revenue codes for the sponsors that apply the cap.
To be subject to the Department of Health and Human Services (DHHSi) salary cap, a budget's revenue class and revenue source fields must have one of the following value pairs:
The percent amount of cost share required to be in compliance with agency salary cap cost share is displayed in the column 'Salary Cap' on the FEC.
eFECS uses the Grant Flag 08 in MyFinancial.desktop to determine the cap used for the calculations of the cost share.
Faculty members are expected to perform the amount (percent) of cost sharing effort documented in the column, 'Salary Cap.' Salary transfers may be required if there is an insufficient percentage available in a valid source budget.
Salary Cap Detail
The Online FEC displays 'Salary Cap Details' for any faculty subject to the salary cap. Expanding these details will show how eFECS calculated the salary cap amounts displayed on the FEC.
Salary cap values and average paid FTE are calculated with high precision prior to rounding. Because these values have been rounded, you may not be able to precisely replicate the calculations.
For additional information on Salary Cap compliance requirements see Salary Cap Limitations, CUMG and Salary Caps and Salary Cap Cost Sharing and UW/VA Appointed Faculty.
Career Development (K) Awards
NIHi Career Development Awards, commonly referred to as K Awards, are intended to provide support and protected time for faculty to develop research skills and to ultimately ensure a pool of highly trained research scientists.
Because these awards are complex and require a high degree of effort, eFECS identifies these budgets by placing a 'K' in the column next to the grant's budget number and name. All types of K Awards will be marked 'K' for both mentors and scholars (mentees).
Cost share required to satisfy the effort requirement is set up using the 'Adjust/View Cost Share' feature. See Adjusting Cost Share for additional details.
The department is responsible for determining if cost share is needed.
- Non-Mentored Awards
- Consult the award document for percent of effort committed on a non-mentored K Award.
- Mentored K Awards
- Determine if the grant is a mentored award.
- For mentees, determine the K Award effort requirement (normally 75%).
- Mentors are not required to provide a high level of committed effort. Departments should review the award document to determine the percent effort required for mentors.
- Determine if the level of paid effort meets the requirement (e.g. 75%). If it does, no cost sharing is required.
- Salary cap cost sharing can be included in the total effort requirement as it is considered effort on the K Award.
- If the level of effort plus the salary cap amount is below the required level of effort, determine if the K Award was in effect for the entire cycle. If it was not, prorate the percent requirement accordingly.
- If cost sharing is needed to satisfy the required commitment, click the 'Adjust/View Cost Share' button on the online FEC. Instructions for setting up a K Award cost share can be found in Adjusting Cost Share.
- For faculty whose average paid FTE is less than 100%, departments should ensure that the faculty is contributing the 9 full time professional months required by the award.
Comments are frequently required to describe variations for typical reporting. Consult the Using Comments section for information regarding both Pre-defined and Additional Comments supporting K Award reporting.
For additional information on compliance with K Award requirements, see the section on K Awards.