Let's assume for example, he devoted 50 percent of his time. Since the sponsor will only reimburse for 25 percent, the remaining 25 percent of Dr. Share's effort must be recorded as cost sharing. Make the necessary changes to the statement, initial the changes, and sign the effort statement in accordance with having direct knowledge of the work expended. And during those summers, any extra time he gives the NSF project is not cost-shared by the University but is considered 100 percent of his time. Effort certification for the summers reflects 100 percent activity devoted to the grant and charged to the grant.
Cost sharing is zero.
For employees paid above that rate, the difference between actual salary and the cap must be cost-shared by the University. This report should aid unit administrators to ensure that payroll charged to NIH awards reflect the adjusted amounts in accordance with the salary cap. For what the request should include, see the next paragraph. It is the responsibility of departments to verify actual effort and cost sharing when certifying effort. Regarding assistance reporting cost sharing, Sponsored Financial Reporting within the University's Controller's Office reports to sponsors the required cost sharing amounts based on the certified effort statements.