Appendix 2 University of North Dakota. Effort Reporting Examples

Transcription

1 Appendix 2 University of North Dakota Effort Reporting Examples

2 Disclaimer Hours used are for example purposes only.

3 How to calculate effort: Actuality School of Medicine SOM duties: 15 hours Project 1: 15 hours Project 2: 10 hours 19% 19% 13% Practice Plan 24 hours 31% Consulting 14 hours 18% Total 78 hours 100%

4 How to calculate effort: Reality excluding consulting (not included in IBS) School of Medicine SOM duties: 15 hours Project 1: 15 hours Project 2: 10 hours 23% 23% 16% Practice Plan 24 hours 38% Total IBS 64hours 100%

5 Example 1: Salary Support from the University and an award Dr. A budgets 75% effort to a federal project and is paid from the grant at 75% of her IBS. She puts in 30 hours a week on the project, but also spends 20 hours a week on her teaching and vice-chair responsibilities. 30 hours is 75% of a 40 hour week, so she thinks she is compliant. WRONG -- her effort on this federal project is 60% (30/50)

6 Example 2: Effort on Grants and Clinical Trials Dr. C has three federal grants from which he derives 100% of his salary. In addition, he is the PI on eight industry-sponsored clinical trials at 0% effort. Dr. C also serves as a Department Chair. If you were an auditor would you view charging 100% of Dr. C s salary to federal grants as reasonable? NO!! Dr. C should decrease his effort on the federal grants and account for his effort on the industry-sponsored clinical trials. His time as Department Chair must also be budgeted on the effort report form.

7 Example 3: Adjusting Effort Due to New Awards Dr. H works 60 hours per week: 15 on a federal grant and 45 hours on other institutional activities. His actual effort for this grant was 25% (15/60), consistent with the requested and funded amount. He then received a second federal award that provided support for 20% effort. Dr. H continues to expend 15 hours on the first grant and 45 hours on other professional activities, but now also devotes 15 hours per week to the second grant. The actual effort and salary on Grant #1 should be reduced from 25% to 20% (15/75) on the effort certification report.

8 Example 4: Consistency Between Effort Reports and Other Documents For three years Dr. I has certified 80% effort on her federal grants. She is being considered for tenure and states in her tenure materials that she spends 40% of her time in the clinic and 10% on departmental service. If Dr. I s tenure packet is accurate, these materials may serve as evidence that she misrepresented her federal effort. Dr. I and the institution could be subject to liability because of the inconsistencies between effort reporting and other institutional documents.

9 Example 5: Scientific Meetings In October Dr. J attends three different scientific meetings related to his research and is away for half the month. Can he still report that 80% of his effort is related to his grants? YES. Attendance at scientific meetings or conferences with content reasonably related to his grants is allowable effort.

10 Example 6: With Cost Share Dr. L works 60 hours per week. She is paid 75% for her teaching and other institutional activies, 15% from Project 1 and 10% on Project 2. One semester she finds that she has been putting in 15 hours on Project 1 and 9 hours on Project 2. This equates to 25% effort on Project 1 and 15% effort on Project 2. She should show cost share of 10% on Project 1 and 5% on Project 2.

11 Example 6: Inconsistent Documentation Dr. Q fails to list 6 industry-sponsored clinical trials (aggregate of 5% effort) on his Biographical Sketch and his just-in-time Other Support page submitted on a proposal. If this is brought to the Grant Management Officer s attention, the sponsor could argue that this information was critical to the scientific and/or administrative review process, and the grant was inappropriately awarded. The sponsor could order the institution to return funds already expended and those remaining from the award.

12 Red Flag Issues Lack of timely effort reports Effort certified by those without first-hand knowledge of all effort Inconsistent not using IBS definition NIH salary cap violations Principal investigators with 0% effort on funded awards and/or a total of > 100% effort on federal grants Administrative responsibilities without attributed effort Reduction of key personnel by > 25%