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 available on the FEC to assist departments in reviewing these budgets.

Salary Caps

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:

Revenue Class

Revenue Source

Agency

Revenue Class 313
Revenue Source 01
National Institutes of Health
Revenue Class 313
Revenue Source 02
Health Resources & Services Administration
Revenue Class 313
Revenue Source 03
Center for Disease Control
Revenue Class 313
Revenue Source 04
Agency for Health Care Research & Quality
Revenue Class 313
Revenue Source 08
Administration for Children and Families
Revenue Class 313
Revenue Source 11
Substance Abuse & Mental Health Services Administration
Revenue Class 441
Revenue Source 89
Foundations
Revenue Class 446
Revenue Source 01
Pass Through - National Institutes of Health
Revenue Class 446
Revenue Source 02
Pass Through - Health Resources and Services Administration
Revenue Class 446
Revenue Source 03
Pass Through - Center for Disease Control
Revenue Class 446
Revenue Source 04
Pass Through - Agency of Health Care Research and Quality
Revenue Class 446
Revenue Source 08
Pass Through - Administration for Children and Families
Revenue Class 446
Revenue Source 11
Pass Through - Substance Abuse & Mental Health Services Administration

In addition, to calculate the correct salary cap, eFECS uses the Grant Flag 08 in My Financial Desktop to determine the appropriate salary cap threshold for the calculation of the salary cap cost share. This flag must be set for eFECS to calculate and display the required cost share on the FEC. Note, the most current salary cap threshold, normally adjusted on or about January 1, will be used for the calculation.

FLAG 08 AND VALUE

DESCRIPTION

               1 Executive Level I (ELI) applied
               2 Executive Level II (ELII) applied
               7 Cap is unique to the sponsor; not ELI or ELII. Requires manual calculation of salary cap
               9 Cap does not apply for HRSA, CDC, ACF budgets issued prior to December 23, 2011

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.

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.

The annual salary cap is prorated for the six month cycle (see Column B below). For both the calendar cycle and the academic cycle 3/16 to 9/15, the salary cap will be divided by two. For the academic cycle 9/16 to 3/15, a different cap may be in effect for the fall and winter quarters as typically salary cap threshold changes occur on or about January 1. When this happens, eFECS will average the two caps and then divide by two to recognize the change.

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 LimitationsCUMG 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.

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