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SALARY

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Includes ALL HARVARD salary for the Academic Year for any Tub-Org combination ... Includes all Harvard non-faculty salary for the month charged to a Federal award ... – PowerPoint PPT presentation

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Title: SALARY


1
SALARY EFFORT CERTIFICATION TRAININGNovember
1, 2006
  • Presented by
  • Sarah T. Axelrod
  • Jill Mortali
  • Matt Makarewicz

2
AGENDA
  • Introductions
  • Definitions
  • Faculty Certifications
  • Non-Faculty Certifications
  • QA

3
Salary and Effort Certification
  • Effort reporting is a federal requirement
  • (A-21 Sec. J.10.c)
  • Effort Reporting is a process mandated by the
    Federal government to verify that direct labor
    charges to Federally sponsored projects are
    reasonable and reflect actual work performed
  • Faculty and staff salaries charged to sponsored
    research projects should be commensurate with the
    direct effort provided to the project
  • As a requirement of receiving federal funding,
    institutions must maintain an accurate system for
    reporting the percentage of time (i.e., effort)
    that employees devote to federally sponsored
    projects

4
Two Types of Certification
Faculty
Non-Faculty
5
Faculty Certifications
  • Certified annually
  • Certifications are created for all Faculty
  • Forms are created by OSP and distributed by FOA
  • Certifications are collected and stored by FOA

6
Faculty Form
  • Includes ALL HARVARD salary for the Academic Year
    for any Tub-Org combination
  • One certification for each faculty member
  • Distributed to the primary Tub-Org

7
Faculty Form (cont.)
  • Shows salary detail by Sponsored and
    non-Sponsored activities
  • of salary is calculated on the form
  • of effort is corrected when it differs from
    salary by greater than 5
  • Total effort 100

8
Faculty Form (cont.)
  • Sponsored Activities
  • Federal Grants Contracts
  • Non-Federal Awards
  • Non-Federal Sponsored Grants
  • Cost Sharing (as coded in the G/L)

9
Faculty Form (cont.)
  • Non-Sponsored Activities
  • All other funding sources
  • Instruction and departmental research
  • Administrative time
  • OIA (other institutional activities)

10
Faculty Form - Signature
  • Form should be signed by one of the following
  • Individual whose salary is being certified
  • Principal Investigator (for award)
  • Authorized administrator with first-hand
    knowledge of work performed (not recommended)

11
Other Key Issues
  • The relationship between Other Support
    statements, committed effort and Effort reports
    can be complex
  • What are the requirements for making adjustments
    in committed effort?
  • What is total professional effort?
  • Is it reasonable to charge 100 effort of faculty
    to sponsored awards?

12
Non-Faculty
  • Certified monthly
  • Salary charges for
  • Exempt
  • Clerical and Technical Non-exempt
  • Students in Professional Positions
  • Research Fellows and Teaching Assistants
  • ALL salaries charged to awards

13
Non-Faculty (contd)
  • Certifications are a standard CREW report
  • Reports are created by the department after month
    end close
  • Recommendation is for one individual to run the
    entire batch for the department
  • Signed certifications are sent to FOA

14
Non-Faculty Form
  • Includes all Harvard non-faculty salary for the
    month charged to a Federal award
  • One form for each Tub-Org-Fund-Activity-Subactivit
    y combination
  • Lists all employees with salary charges to the
    account combination

15
Non-Faculty Form (cont.)
  • Shows payroll detail by non-faculty employee
  • Shows any salary transfers for the period to or
    from the account
  • effort for the month salary for the month
  • Assumption is that salary is commensurate with
    effort

16
Non-Faculty FormCorrections
  • What if a salary/effort is incorrect?
  • Correction debits a Federal award
  • If within the cost transfer (CT) limits, complete
    a CT package
  • If beyond the CT limits, journal the amount to a
    non-Sponsored account
  • Note on the certification the correct information
    and that a journal will be posted

17
Non-Faculty FormCorrections (contd)
  • What if the salary/effort is incorrect?
  • Correction credits a Federal award
  • Post a journal entry to correct the salary
  • Note on the certification the correct information
    and that a journal will be posted

18
Non-Faculty Form - Signature
  • Form should be certified by
  • Principal Investigator named on the form
  • Authorized administrator with first-hand
    knowledge of work performed
  • This option requires written documentation of
    authorization to be maintained in FOA files

19
Non-Faculty HMS Policy
  • Revised policy in packet
  • Also available on FOA/e-commons web sites
  • Policy states
  • These reviews and certifications must be made
    monthly within a months time
  • Original certifications are due in FOA on a
    monthly basis

20
AY06 Non-faculty Certifications
  • Certifications for August and September are
    overdue
  • October certifications are due at the end of this
    month

21
Q A
  • Questions now?
  • Questions later
  • FOA website - http//www.hms.harvard.edu/foa/cost_
    effort.htm
  • http//ecommons.med.harvard.edu
  • Sarah Axelrod ? (617) 432-3284
  • Matt Makarewicz ? (617) 432-2358
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