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SPAR 101

Office of Financial Compliance for Research. SPAR 101. Navigating Labor Distribution & Cost Sharing Percentages. SPAR Application Role Definition.

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SPAR 101

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  1. Office of Financial Compliance for Research SPAR 101 Navigating Labor Distribution & Cost Sharing Percentages

  2. SPAR Application Role Definition • Administrator – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period and 90 days beyond the SPAR period end. • Modifier – Has the ability to update data on any SPAR within the assigned area of responsibility during the SPAR period. • Viewer – Has the ability to view any SPAR within the assigned area of responsibility.

  3. SPAR Processing responsibility

  4. Labor Distribution & Cost Sharing Percentages

  5. Situations requiring cost sharing • DHHS Mandated Salary Cap • Length of AppointmentSalary Limit • 12-Month $179,700 • 10-Month $149,750 • 9-Month $134,775 • 8-Month $119,800 • Any salary paid over the limit must be cost shared to an institutional account. • Individual devotes more effort to a project than there is funding to cover salary. • Dr. Smith spends 30% of his time on sponsored project A • Salary budget of project A provides 20% of Dr. Smith’s salary • SPAR must reflect 30% actual effort – 10% cost sharing to institutional account & 20% effort to sponsored project A

  6. SPAR Cost sharing 101 • Register for a cost sharing webinar on the Financial Compliance for Research website • http://www.cfo.pitt.edu/fcr/spar.php

  7. SPAR Periods • Beginning September 1, 2012, there will be three SPAR periods, coinciding with the academic terms as follows: • September 1 through December 31 • January 1 through April 30 • May 1 through August 31

  8. Exceptions to 90-day reallocation restriction • Removal from a sponsored project of an inappropriate or unallowable charge, regardless of lapsed time. • Removal of charges disallowed by audit or sponsor. • Reallocation affects only some combination of master & sub-accounts within same award with all accounts involved open and active. • Early account number request was not approved. Evidence required that early account request had been submitted. • Adjustments necessary on training awards to align payments to trainees with federally mandated salary rates. • Reallocation affects only some combination of non-research accounts & does not cross FYs, if entity 02 (operating) • Supporting documentation must be submitted for all exceptions to 90-day rule!

  9. Effort Reporting & Distribution

  10. Cost allocation flexfield

  11. Cost Share Codes • K – indicates that a portion of the actual effort allocated to this project is to be cost shared to a Career Development, or K-Award. • M – indicates Mandatory Cost Sharing, also referred to as MCS. Mandatory cost sharing is statutorily required based on a sponsor-mandated salary cap restrictions. • V – represents voluntary, committed cost sharing. This occurs when named personnel commit a certain level of effort to the project and the award budget provides salary support at a lower level. • O – represents other, voluntary uncommitted cost sharing. This may occur in the case of a no-cost extension when effort continues but no more salary support is available. • N – Not applicable. This code is used to indicate that there is no cost sharing associated with this sponsored project. This code is also to be used for all non-entity 05 accounts.

  12. Percentages by month

  13. Jobs considered to be clerical/administrative • In accordance with Federal Office of Management and Budget (OMB) Circular A-21, the following job classifications require justification for direct salary charges to sponsored projects: • Administrative Support I – III • Administrator I – V • Financial I – III • Secretary I - IV

  14. Clerical /Administrative codes

  15. Percentages by account

  16. PLD Dept spar Processing menu

  17. System Availability • Access to the new on-line SPAR screen through the PRISM system will begin on September 10, 2012. • During the time periods noted below, SPAR users will have access to all inquiry functions and view only access to the on-line SPAR screen. SPAR modification functionality will not be available during these times. • Nightly from 9:30 p.m. until midnight to accommodate daily processing and updates to related applications. • During the month-end closing processes, beginning at 5:00 p.m. on the 2nd working day of each month until 6:00 a.m. on the 5thworking day of the month. • Non-routine system maintenance will be performed as required and may result in unscheduled SPAR application restrictions.

  18. Contact Information • Office of Financial Compliance for Research • 2502B Cathedral of Learning • Pittsburgh, PA 15260 • Website: www.cfo.pitt.edu/fcr • Email: sparhelp@cfo.pitt.edu

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