Can percentage effort be used to measure FTEs instead of hours?
Yes. An alternative calculation based on the allocable and allowable portion of activities expressed as a percentage of the total is acceptable for recipients of assistance agreements that must comply with OMB Cost Principles (such as Circular A-21, Cost Principles for Educational Institutions and circular A-122, Cost Principles for Non-profit Organizations). For example, a full-time faculty member charging 50% effort on an ARRA award will be counted as .5 FTE. Hourly and part-time employees shall be calculated based on actual hours worked on the sponsored agreement and the institution’s definition of a full workload for employment.
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