Though this may be allowed by the sponsoring agency, make sure you are also following your institution's policy regarding summer salary and effort. If you are following the institutional policy, then you are probably okay and it would not be an audit finding. You just have to also keep in mind that if a faculty member certifies their effort during the summer but does not get paid for it, you have now committed to a voluntary in-kind contribution that is also auditable.
Kristy Ford
Grant Management Manager
Office of Sponsored Programs/MHUMC
4750 Waters Ave. Suite 212
Savannah, GA 31404
(912)350-6379
>>> "Breen, Cornelius" <xxxxxx@UCONN.EDU> 11/5/2007 2:39 PM >>>
Being somewhat frustrated by having to deliver bad news to a faculty
member, I recently presented the following scenario to our Post-Award
staff in hopes of finding an "out" for PI's who defer taking summer
salary in order to protect their budget. We're spilt on whether or not
this can or should be done. I'd appreciate your comments.
PI budgets summer salary for one summer during a project.
PI works during that summer, but doesn't take salary - worried about
having enough funds for a grad.
PI certifies his/her effort report in a timely manner - it properly
reflects the summer effort.
Shortly before the grant ends, the PI determines there is enough money
left and pays him/herself the summer salary.
Considerations:
We have timely, documented proof of the effort for the period.
It's a legitimate expenditure incurred during the award period.
It is not a cost transfer, so there's no issue with any 90 day
restrictions.
Question:
With a properly crafted effort reporting policy and assuming there are
no specific restrictions, is this ok?
Am I missing anything?
Neal Breen, CRA
Manager, Post-Award Services
Office for Sponsored Programs
University of Connecticut
860-486-3798 (Phone)
860-486-3726 (Fax)
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