I would prefer that you be consistent between the NIH budget and PAF, using the same base for both. In either case, however, a statement should appear in the notes section of the PAF confirming that the PI's unit is responsible for charges exceeding the prevailing salary cap. Academic year appointments on the Ann Arbor campus cover nine months, with the potential for up to three additional summer months. Because most such faculty will have different effort levels during the AY and summer, it is preferable to display them on two separate lines of the NIH budget form. Because this effort level is both quite small and not to be charged to the sponsor, there are several options to present the contribution.
Some units fix the dollar amount then back into the effort percent figure.
Note that there are different rates for candidates and precandidates. Please check on the prevailing practices of the anticipated GSRA's unit. The unit's contribution of a portion of the GSRA tuition can be shown in several ways. For funding competitions where cost sharing is not a requirement, DRDA recommends the latter, less explicit method. Again, for funding competitions where cost sharing is not a requirement, DRDA recommends the latter, less explicit method.