All faculty completing FECs as well as staff involved in the FEC process should carefully review these reports, keeping in mind the compliance requirements of the sponsored projects being certified.

Items to Review

The list represents a few of the areas that Management Accounting and Analysis (MAA) as well as internal and external auditors focus their attention.

1. Effort commitments are met, both direct charged and cost shared
2. The individual signing the report has adequate means to verify     effort (Note, only deans and department chairs may sign on behalf of faculty)
3. Committed and actual effort is based on institutional base salary  (IBS) which is defined in GIM 35 and includes:
   •  Regular Salary (including A/B Salary)
   •  Summer Salary
   •  Paid Professional Leave
   •  Salary for Retired Faculty
   •  Administrative Supplements (ADS)
   •  Endowed Supplement (ENS)
4. K-award effort is met, including cost share requirements
5. Amounts over the National Institutes of Health (NIH) salary cap are charged to non-Federal funds
6. Certifications are done in a timely manner (UW provides approximately 60 days to complete after the end of each FEC cycle)
7. Committed cost shared effort is accounted for and certified
8. Salary transfers (OSETs/RSTs), especially those charging sponsored funds, are properly documented, i.e., adequate justifications. GIM 15, “Transfer of Expenditures Between Budgets”, provides the necessary guidelines for these transfers,
9. Changes that affect IBS are documented and accounted for (e.g. overpayments and retro pay).
10.  Re-certifications are properly supported including why the report was originally certified and what circumstances changed to cause  the re-certification
11. Total committed effort (directly charged to sponsored agreements and cost shared) is met when a shift in funding between grant and non-grant sources occurs