Understanding Effort and ERS
ERS Roles
ERS – Effort Application
Payroll Cost Transfers in ERS
Cost Sharing on Effort Forms
What is Cost Sharing?
A commitment of University resources or funding that supplements externally sponsored projects. Cost sharing occurs when effort exceeds the payroll charged to a particular project. When effort exceeds pay, the difference must be cost shared. These costs are not reimbursed by the sponsor and therefore must be supported by University funds. There are two types of cost sharing:
Mandatory
It occurs when the sponsor requires a portion of effort be shared by the University. Generally, this is documented in the proposal and agreed to in the Notice of Grant Award.
Voluntary
Represents additional effort expended on the project that was not required by the sponsor. It occurs when effort exceeds pay (over and above mandatory cost sharing amounts) and there are no additional funds available from the sponsor.
How do I complete an effort form for an individual who is over the NIH salary cap?
Please review the revised NIH Salary Cap – http://grants.nih.gov/grants/policy/salcap_summary.htm
The Effort method requires departments to set up the payroll for the individual up to the percentage of the cap. The excess should be charged to a non-sponsored university account. When completing the effort form, payroll percentages will be something less than the actual effort. To equal the payroll to effort, cost sharing is recorded.