Frequently Asked Questions about Documenting Personnel Costs 

Find our most frequently asked questions (FAQs) on documenting personnel costs for sponsored projects at Columbia University.


During the course of a typical year, it is sometimes the case that an individual’s status changes. The most common examples of such changes relate to students (whose status may change between teaching assistants or trainees receiving stipends and employees receiving salary), and employees whose salary significantly changes during the course of the fiscal year due to a mid-year change in their responsibilities. The salary percentages reflected in ECRT, which reflect an average over the entire year, may not be reflective of the actual effort distribution.

The following examples describe how to handle such situations:

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