Federal regulations require that the University document and certify how effort and salary are spent in support of federally funded projects. Duke University meets this requirement using Effort Certification Reports. This document provides new and essential information you need to know.
1) Institutional Base Salary (IBS)
IBS is referred to as “University Salary” in School of Medicine Departments and “9 month salary” for Campus
Note that IBS for the Faculty Effort Certification AND in the calculation of grant budgets:a. must be based ONLY on University effort, and
b. should NOT include PDC, VA, and other outside effort.2) Supplemental and Extraordinary Pay
Supplemental and extraordinary pay is for assignments that fall outside the faculty member’s primary responsibilities. Examples include: honoraria, teaching, course development, manuscript reviews, etc. that are paid through the University. This does not include pay for outside consulting.
Summary: Faculty must certify IBS and Supplemental and Extraordinary pay separately.
Each report type shows the IBS and supplemental/extraordinary pay distribution and the percentage of effort for the fiscal year. The following reports are provided:
Quarterly Periodic Notices (September, December, March)
- If effort is different than the report indicates, make corrections immediately and forward to Department or School Business Manager - Do not certify (sign) or send to the Office of Sponsored Programs. Annual Certification (June)
- If effort is different than the report indicates, make corrections immediately. - Certify (sign) and forward to the Department or School Business Manager. The business manager will send report to the Office of Sponsored
Programs (OSP) for audit retention. Be accurate!Summary: All of your reports (quarterly and annual) need to be verified and corrected immediately.
Remember: You are certifying how you spent your time, not how you are paid (although these two elements are usually related).
If your report is NOT in line with your actual effort you need to inform your business manager (to process payroll corrections) and notify your pre-award office (Office of Research Administration (Medical Center), or Office of Research Support (campus)) to inform sponsor if required.
The annual certification (signature) should be made by the individual named on the report. A person with first hand knowledge of your activities can sign if you are not available. First hand knowledge means… the person signing MUST have verifiable details and supporting documentation.
Summary: Your signature conveys personal and institutional obligations and should not be taken lightly. Your signature attests that the effort reported is true and accurate.
It could result in a significant effort change to an existing grant(s).
Example: PI receives a new grant and determines that effort will be reduced on an existing grant (from 20% to 15%). This is a 5 percentage point decrease (20%-15%) but represents a 25% reduction in effort ((20%-15%)/20%). The Pre-Award office must be notified of any reduction in effort of > 25% so that it can report and request approval from a federal sponsor.
“Key” personnel must commit some effort on the grant proposal.
Summary: The Pre-Award Office must seek approval from federal sponsor if reduction in effort is >25%.
Cost Sharing is that portion of a sponsored project paid for by:
- University funds
- Other non-federal funds (if the project is federally sponsored)No commitment for cost sharing may be made without the approval of your pre-award office.
Committed cost sharing represents effort specifically pledged in a budget but with no funding from the grant. This effort MUST be coded as cost sharing and would count against 100% total effort. Committed cost sharing is binding and must be captured in the effort reporting and accounting systems.
Example: A PI commits 5% cost sharing effort in an NIH budget. The PI must give 5% effort and this must be indicated on the annual effort report.
Donated time that is above that agreed to as part of the budget. This is not a binding commitment. This is a change to the way this has been done in the past and is the result of a clarification from the federal government. This effort should not be booked as cost sharing and should not count against 100% total effort.
Summary: Cost sharing should NOT be recorded in the effort reporting and accounting systems unless it is specifically pledged in the budget/award OR if salary amounts are in excess of the NIH salary cap.
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