努力特殊考虑
成本分摊
The funds or resources under the university control that are contributed or allocated to a sponsored project over and above the support provided by the external sponsor of that project. It is that portion of a project cost that is not borne or reimbursed by the sponsoring agency.
Below are the various types of cost sharing:
- Mandatory Cost Sharing: Cost sharing required by the sponsoring agency as a condition of its support of a particular project. Mandatory cost sharing is usually specified in a program announcement or application package. Mandatory cost sharing is a binding obligation of the university.
- Voluntary Cost Sharing: Cost sharing the university contributes to a project at its own initiative without any requirement for any cost sharing imposed by the sponsoring agency. There are two types of voluntary cost sharing:
- 自愿承诺的成本分担：提案时大学提供的自愿成本分担。拟议的成本共享金额包括在预算中。一旦获得裁决，自愿承诺的成本分担就是大学的具有约束力的义务。
- 自愿不承诺的成本分担：提交提案时大学未提供的自愿成本分担。预算不包括自愿的不承担成本分享，但在授予该奖项后会做出贡献，并且需要比授予更多的资源来完成该项目。Voluntary uncommitted cost sharing is not a binding obligation of the university.Examples of this type of cost sharing include the portion of a faculty member’s salary that exceeds the funding agency’s salary cap, or the portion of indirect costs that will not be recovered because a funding agency either does not allow such charges or limits the recovery rate to one that is lower than the University's established recovery rate.
成本分担的最常见形式是贡献。这通常包括教师和其他员工的薪水和福利，包括其相关的间接费用。根据联邦准则，任何时候Uthealth Grant申请包括（在线项目预算或预算依据/叙述中）的教职员工在项目上付出努力，而无需为该努力提供同等数量的工资支持，然后已输入自愿承诺的成本分担。
It is the responsibility of the principal investigator and their department/school to identify and document the source of funds proposed to be used for cost sharing and to comply with applicable regulations. Please note that cost sharing cannot take place on federal accounts. In addition, adherence must be made to salary caps established by sponsors. For instance, if a faculty salary exceeds the NIH salary cap and is not reimbursable by NIH, the salary in excess of the cap may not be used as cost sharing for NIH awards.
报告成本分享
如果满足了成本分担承诺，但是在努力卡上未列出该项目以记录成本共享的工作，则努力协调员应通过添加帐户并将其输入到认证的工作列中来进行调整。
If payroll dollars are incorrect, the effort coordinator should submit a retro personnel action to have these dollars transferred and the system will produce this account for you once the PASS transaction has gone through the system. This may delay the certification process.
For more information about cost sharing, see the University's policy under箍75.
工资上限
A salary cap is a legislatively mandated provision limiting the direct salary (also know as salary or institutional base salary, but excluding fringe benefits & F&A Costs) for individuals working on certain federal & CPRIT projects. The salary cap serves as the base for determining the amount of salary that an individual may be paid from awards issued by these agencies. It applies to subcontracts on applicable sponsored projects.
薪金超过上限的个人必须提供非联邦资金的成本分配，以覆盖超过工资上限的薪水的一部分。
The federal salary cap is linked to the federal Executive Level II executive pay scale and is adjusted whenever federal salaries are increased. This usually happens in January of each year.联邦工资上限可以在这里找到.
TheCPRIT薪金帽可以在这里找到.
PI负责确保不收取其赞助项目帐户的薪金，并记录相关的成本份额。
如何避免向薪水收费
避免薪资问题问题的最佳方法是在为薪金超过薪金的个人建立资金时积极主动。根据个人对项目的努力百分比的百分比，首先确定可以向项目帐户收取允许的薪水以及必须从非联邦帐户支付的金额。请参阅下面的示例以及指向工资帽计算器的链接。根据这些计算，在通过交易上设置薪资分布。然后，在努力报告时，将收款的金额记录为非联邦帐户作为项目的成本份额；这将表明个人满足了他们的努力承诺。
**注意：由于赞助项目不允许这些费用不允许，因此无法使用额定成本份额的美元来满足承诺的成本份额要求。
当薪金超过II级工资上限时，在联邦项目上收取工资的方法的示例：
| 薪资上限示例1：薪水 - $ 200k;承诺 - 10％12个月的观点 |
|
| 机构基础工资 | $ 200,000 |
| NIH Salary Cap | $ 189,600 |
| 超过上限金额 | $ 10,400 |
| 努力承诺 | 10％ |
| Proposed Salary @ 10% effort (without salary cap limitation) | $ 20,000 |
| Proposed Salary @ 10% effort (with salary cap limitation) | $ 18,960 |
| 向非赞助帐户收取的差额 | $ 1,040 |
| Salary Cap Example 2: Salary- $200k; Commitment- 75%; 1 month perspective |
|
| 机构基础工资 | $ 200,000/12= $16,667 |
| NIH Salary Cap | $ 189,600/12= $15,800 |
| 超过上限金额(monthly) | $ 16,667- $ 15,800 = $ 867 |
| 努力承诺 | 75％ |
| 提议没有帽子 | 75％x $ 16,667 = $ 12,500.25 |
| 每月薪水被允许直接收取项目 | 75％x $ 15,800 = $ 11,850 |
| 每月向非联邦帐户收取费用 | 75％x $ 867 = $ 650.25 |
有关薪金上限计算的额外帮助，请使用the Salary Cap Worksheet here.
PASS TRANSACTIONS
If the payroll data included with a statement is incorrect, this data must be correct with a PASS Transaction.
如果工资交易与赞助项目后的裁决融资有关，则将处理该交易。对于所有其他交易，请与SDR联系。
A PASS Transaction, which include payroll transaction/adjustment take 1 month from final approval to apply to a statement.
有关人员行动的详细信息，请在此处访问网站的通行证交易部分.
A person's FTE status can never be greater than his or her recorded effort. Also, when submitting Retro PAs, pay attention to the potential need for a Cost Transfer, as well as the potential effect on the accuracy of the Effort Report. All three of these components should be considered together as an integrated whole.