3.0 Persons/Offices Affected
4.0 University Policy
5.0 Process and Guidance
- Considerations for Faculty Moving to RR Status
- RR Status Forms and Instructions
- Proposals to sponsors for external funding
- Monitoring and Records
- Changes, Extensions and Ending of RR Status
- Common Examples
- Case Studies
Effective: Effective July 1, 2015
Many University of Washington faculty receive a portion of their salary support for their appointment through external funds. Because such sources of funds are limited in duration, faculty may find themselves in a situation in which the availability of funds from all sources is not adequate to cover their full base salary, the primary component of institutional base salary (IBS). In such instances, it is necessary to temporarily reduce the faculty member’s institutional responsibilities and to effect a commensurate reduction in the amount of the faculty member’s institutional base salary (IBS) payroll distribution (e.g. regular pay (REG) as used in the payroll system).
Faculty members whose institutional responsibilities have been reduced in these circumstances are deemed to be in reduced responsibility (RR) status, as defined by this policy. RR status is a temporary status; it is expected that the institutional responsibilities and compensation of a faculty member in RR status will in time be restored in whole or in part.
This GIM describes the circumstances that qualify as RR status and the procedures and documentation that apply to this status. Such documentation is essential in order to demonstrate that the changes in institutional base salary (IBS) compensation of faculty members who are in RR status are the result of changes in their institutional responsibilities and not merely the result of changes in their external funding. That distinction is important, because, under the rules and policies of some external sponsors, including but not limited to federal sponsors such as NIH and NSF, employee compensation that is charged to sponsored agreements may not fluctuate solely in response to fluctuations in external salary support.
Because the documentation requirements of this GIM have been established in response to the rules and policies of external sponsors, the GIM applies only to faculty members who are supported by external funding, or who are seeking to be supported by external funding. This GIM does not supersede or serve to address faculty appointment policies described in the Faculty Code, or other University, school, or unit-level policies and agreements, including, for example, those related to benefits eligibility.
Reduced responsibility (RR) status is different from a part-time appointment. A part-time appointment, as its name suggests, is defined as a less than 1.0 Full-Time Equivalent (FTE) University employment relationship. The RR status is defined in terms of a reduction in the obligations defined by the Chair/Director and or Dean/Chancellor that a particular faculty member has to the University during a period of record.
RR status is temporary by nature and does not affect the faculty member’s appointment status, whereas a part-time appointment may be indefinite in duration and is less than 1.0 FTE.
Sponsor rules and policies with respect to faculty institutional base salary (IBS) compensation make it necessary to document the RR status formally and explicitly, in order to demonstrate that changes in institutional base salary compensation associated with RR status result from changes in institutional responsibilities, and not merely from changes in external salary support. Without such documentation of changes in responsibilities, for example, a federal sponsor might disallow an increase in institutional base salary compensation for a faculty member formerly in RR status who has been restored to his or her original level of responsibility and institutional base salary compensation.
3.0 Persons/Offices Affected
Faculty, Chair/Director, Dean/Chancellor, Department Administrators, Payroll Coordinators, Academic Human Resources, Office of Sponsored Programs, Grant and Contract Accounting
4.0 University Policy
There are circumstances at the University in which Faculty members may enter into a temporary period of RR status, with correspondingly reduced institutional base salary (IBS) compensation. The conditions leading to RR status are as follows:
- A faculty member, with either a full-time or part-time appointment, has lost a portion of his/her institutional base salary (IBS) support from external funding; OR
- The faculty member, whether full-time or part-time appointment, has lost a portion of his/her institutional base salary support from internal funding, AND the faculty member:
- is supported at least in part by external funding; or
- expects to receive external funding; or
- actually does receive external funding.
- The Chair/Director and/or Dean/Chancellor of the academic unit in which the Faculty member’s funding is changing (“the affected unit”) has determined that no alternative source of funds are available to maintain the faculty member’s institutional base salary at the current appointment level, and agrees that a temporary reduction in responsibilities and institutional base salary compensation is appropriate and necessary; AND
- It is the intention of the faculty member to return to the former level of responsibilities and corresponding institutional base salary compensation as soon as additional funds are obtained, with the concurrence of the Chair/Director and/or Dean/Chancellor of the affected unit.
Any faculty member that meets the above conditions must formally and explicitly document the RR status in the University of Washington Reduced Responsibility (RR) Status Form. The RR Status Form should be completed as soon as it becomes evident that options for alternative salary sources are not available, and a reduction in responsibilities and a commensurate reduction in institutional base salary compensation will be necessary.
The responsibilities of a faculty member in RR status will be defined by the Chair/Director and/or Dean/Chancellor of the faculty member’s primary unit and with the concurrence of any secondary unit in which the faculty member has a joint appointment.
This documentation of reduced responsibility must be consistently applied across all Schools and Colleges, and campuses whenever the above criteria are met.
The initial period of RR status is up to one year in duration and may, with the approval of the Chair/Director and/or Dean/Chancellor, be extended in increments of up to one year for a maximum of three consecutive years. It is expected that RR status will be reduced or eliminated as soon as additional funding is obtained, up to the former level of responsibilities and corresponding institutional base salary compensation in place at the time RR status was initiated, including any increase in the institutional base salary that has occurred during the RR status period (e.g. as a result of a merit increase).
If after three years of RR status the faculty member has not obtained funding for 100% of his/her former institutional base salary compensation, in consultation with the Chair/Director and/or Dean/Chancellor the faculty member may be required to reduce a portion of their appointment FTE (for a full-time faculty member it would result in a part-time faculty appointment).
Continued appointment would not be an option where the part-time appointment FTE would fall below 50%.
5.0 Process and Guidance
Considerations for Faculty Moving to RR Status
Appointment and Promotion
RR status does not change the appointment of the faculty member nor the “promotion clock”. However, continued RR status beyond three consecutive years may result in an appointment reduction, at the discretion of the Chair/Director and/or Dean/Chancellor of the faculty member’s primary unit, and with the concurrence of any secondary unit in which the faculty member has a joint appointment.
Outside Professional Work
A faculty member on RR status remains eligible for outside professional work for compensation in accordance with the Outside Professional Work Policy. The amount allowed does not change based on RR status.
Funding Support for Institutional Scholarly Activities
The support provided to faculty for scholarly responsibilities (e.g., grant proposal writing, administrative activities) should remain consistent with the academic unit’s practice and GIM 35.
RR Status and Hours Worked
Fulfillment of the terms of RR status is not assessed on the basis of hours worked. A faculty member in RR status may spend either more or less time on University responsibilities than a faculty member in full-appointment status. Indeed, some faculty members in RR status may choose to work longer hours than they did prior to taking RR status, in order to return as soon as possible to full-appointment status.
RR Status and Part-Time Appointment
RR Status is different from part-time appointment. Part-time appointment is defined as less than 1.0 FTE UW employment relationship. The RR Status is defined in terms of a reduction in the obligations defined by the Chair/Director and or the Dean/Chancellor that a particular faculty member has to the University during a period of record. Generally speaking, RR Status is necessary as a result of a shortfall in external funding whereas part-time status is appropriate where a faculty member’s employment obligation is less than 1.0 FTE. The UW policy on reduction of faculty appointment is found at http://www.washington.edu/admin/acadpers/faculty/changing_appts.html
Proposals to Sponsors for External Funding
Use of the University Institutional Base Salary is necessary in proposing effort to sponsors when applying for external funding as it is a reflection of the compensation paid by the University for an employee’s appointment. The full uncapped IBS is to be included in the “Institutional Base Salary” section of proposals per GIM 35.
Consistent with GIM 35, salary requests included in grant applications submitted while a faculty member is in RR status should reflect the faculty member’s Institutional Base Salary (IBS) based on his or her full appointment. Proposed effort is also expressed in relation to full appointment effort.
The grant application should contain a notation within the budget justification that the salary request is based on full appointment salary, and that effort is expressed in relation to full appointment effort, as follows:
“Full-appointment Institutional Base Salary amounts are used in all salary calculations, including for any researchers who may have a part-time or reduced responsibility appointment and correspondingly reduced compensation. Proposed effort is also expressed in relation to full-appointment effort, so the requested salary is consistent with proposed effort.”
Monitoring and Records
The affected unit ensures that there is consistent application of the policy for all faculty members within the unit. The status of each RR Faculty must be reviewed no less than annually, and the Chair/Director or designee of the affected unit will evaluate all circumstances in which a faculty member’s RR status has changed more than six times during a 12 month period. In such circumstances, a retrospective review of the reasons for frequent changes should be conducted, and written recommendations to reduce the frequency of change should be developed and included in the faculty member’s personnel file. However, it is recognized that certain faculty have specialized talents and skills that involve their participation on numerous grants at relatively small levels of effort (e.g., Biostatistics faculty who provide critical input into statistical design and evaluation of research), and thus frequent changes in support may be entirely appropriate, as projects will start and finish frequently over the period of a year.
Changes or Extensions to the Reduced Responsibility Status
It is the responsibility of the faculty member on RR status to file a revision to the RR Status whenever the faculty member’s appointment responsibilities will result in a further decrease/increase to less than the former level of responsibilities prior to going on RR status, or restoration to the full former level of responsibilities and the commensurate institutional base salary (IBS) compensation.
Should a faculty member on RR status incur a redistribution of effort with a commensurate redistribution of IBS compensation impacting one or more sponsored projects with no change in the overall level of RR responsibilities as previously approved, a modification form should be completed. For these situations, the completed form should reflect the same “Total Paid Monthly IBS” reflected on the previously approved RR form and the new effort and compensation distributions. It is expected revisions will be infrequent, occurring no more than six times in a 12 month period.
Any such circumstances will be considered by the Chair/Director and/or Dean/Chancellor and a determination will be made consistent with this GIM as to whether a change in the RR status is required. Any revisions to a faculty member’s RR status will take effect on the date of the funding change, unless the RR Status Form states otherwise.
When a faculty member in RR status returns to his/her former level of responsibilities and commensurate institutional base salary compensation, he or she completes Part D of the RR Status Form. Part D identifies the responsibilities to be engaged in by the faculty member in connection with his or her restored level of responsibilities.
The following represents common scenarios that may occur when a faculty member loses external funding, e.g., grant support, resulting in the need to consider eligibility for entering Reduced Responsibility (RR) status. This can include inability of the department to support some or all of the lost salary funding and/or can include reassignment of responsibilities. Effort report is based on paid salary and related percentage of effort.
Represents the effort and salary distribution immediately prior to entering RR status.
|Grant A||70% (~35 hrs)||$105,000|
|Grant B||20% (~10 hrs)||$30,000|
|Proposals / Committee||10% (~5 hrs)||$15,000|
Grant B ends and no alternate funding is available to cover the 20% grant-supported salary lost. Faculty enters Reduced Responsibility (RRD) and the remaining 20% of effort may be used for scholarly activity (e.g., proposal writing, administrative activities).
|Source||Effort||Effort Report %||Salary|
|Grant A||70% (~35 hrs)||87.5%||$105,000|
|Proposals / Committee||10% (~5 hrs)||12.5%||$15,000|
Grant B ends and no alternate funding is available to cover the 20%grant supported salary lost. Department would like faculty member to teach for equivalent time that he/she was working on grant B and the individual has agreed to do it. Note, faculty cannot volunteer to teach. Departments must fund teaching effort as a percentage of total paid effort.
|Source||Effort||Effort Report %||Salary|
|Grant A||56% (~35 hrs)||70%||$84,000|
|Proposals / Committee||8% (~5 hrs)||10.0%||$12,000|
|Teaching||16% (~10 hrs)||20%$||24,000|
Grant B ends and alternate funding is available. Department would like faculty member to teach for equivalent time he/she was working on grant B. Note, faculty member would not be placed on RRD status as full salary and effort is maintained.
|Grant A||70% (~35 hrs)||$105,000|
|Proposals / Committee||10% (~5 hrs)||$15,000|
|Teaching||20% (~10 hrs)||$30,000|
FAQs for Implementation
- Why a new GIM?
- Many University of Washington faculty receive a portion of their salary support for their appointment through external funds. Because such sources of funds are limited in duration, faculty may find themselves in a situation in which the availability of funds from all sources is not adequate to cover their full base salary, the primary component of institutional base salary (IBS). In such instances, it is necessary to temporarily reduce the faculty member’s institutional responsibilities and to effect a commensurate reduction in the amount of the faculty member’s institutional base salary payroll distribution (e.g., regular pay (REG) as used in the payroll system).
Such documentation is essential in order to demonstrate that the changes in institutional base salary compensation of faculty members who are in RR status are the result of changes in their institutional responsibilities and not merely the result of changes in their external funding. The purpose of this GIM is to describe such documentation.
- Does this GIM apply to Faculty whose tenure amount is not equal to 100% of their full-appointment salary?
- Yes, including faculty with an A/B salary arrangement. The A/B salary arrangement is a mechanism the University uses to recruit and retain certain faculty by considering a number of factors (including research productivity, salaries of faculty at peer institutions, and compensation of peers within the University community) to establish a market-based level of compensation. Collectively, the “A” and “B” components establish the faculty member’s IBS. Through changes in a faculty member’s responsibilities, GIM 38 may cause temporary changes in the amount of IBS that a faculty member is paid but the IBS itself is not affected by entering RR status.
- Does GIM 38 apply regardless of a faculty member’s funding sources?
- No. This policy applies principally where external funding is involved in some way. Specifically, it applies to faculty members who are supported by external funding and go on reduced responsibility status as a result of a loss of external funding. It also applies to faculty members who have lost internal funding and intend to seek external funding during a period of reduced responsibility. This policy does not apply to faculty whose tenure amount is equal to 100% of their full salary.
- Can you help me understand why my compensation changes when I enter and exit RR status?
- Entering and exiting RR status should not be considered solely as a series of compensation adjustments. RR status does not affect a faculty member’s appointment or IBS. If a faculty member holds a full-time appointment upon entering RR status that will not change during the period of RR. Likewise, IBS will not be reduced. What does change during RR status is that the faculty member will have fewer institutional responsibilities, and, as a result of having fewer responsibilities, will receive less than the full amount of his or her IBS. When exiting RR status, a faculty member reassumes some or all of his or her former responsibilities and will receive a corresponding compensation adjustment to reflect the added responsibilities.
- Why is the University able to increase my compensation when I leave RR status?
- The University is not increasing compensation upon a faculty member leaving RR status. Remember that changes in compensation are tied to adjustments in institutional responsibilities. When a faculty members exits RR status, either fully or partially, he or she has reassumed some or all of their former responsibilities. The upward compensation adjustments that accompany that reassumption of responsibility can restore, but not exceed, the market-based level of compensation (plus any merit increases received while in RR status) that existed before entering RR status.
- Is a faculty member, such as a lecturer, whose compensation is provided solely from internal budget sources, required to complete the Application for RR Status Form if his/her responsibilities and compensation are reduced?
- No, unless the faculty member has, or intends to seek, external sources of funding during his/her period of reduced pay. GIM 38 does not apply to faculty that do not have, nor anticipate having external funding. If this situation occurs, WOS (Without Salary) earn type should be used.
- Does the documentation requirement apply only to faculty with federally sponsored projects?
- No. The documentation requirement (the RR Status Form) applies to all externally funded faculty requiring reduced responsibility status covered by this GIM.
- Is RR Status required when there is a change in non-regular pay?
- No. Changes to an appointment status that are not part of regular (REG) pay as reflected in the UW payroll system (e.g., summer salary (SUM), administrative supplement (ADS), Endowed Supplement (ENS), Paid Professional Leave (PLP), Retiree (TFA)), or clinical salaries paid through the practice plan, do not result in an RR status. A reduction in responsibilities that does not cause the faculty member to be paid less than his or her full appointment base salary (i.e., REG as used in the payroll system), such as the discontinuation of an administrative supplement that is being paid in addition to base salary, does not trigger RR status.
- If a faculty member experiences a reduction in regular pay as a result of a loss of external funding from a source other than a sponsored project, does he/she have to complete the University of Washington Reduced Responsibility (RR) Status form?
- Yes. Although the reduced salary situation described in this GIM will arise most frequently when a person loses funding from a sponsored project, the documentation requirement also applies when there is a temporary loss of other external sources of salary (e.g., gift accounts). The RR status also applies if the remaining portfolio of the faculty member’s compensation includes external sources of support, or if the faculty member intends to seek external sources of funding to return his/her compensation to the full-appointment amount in effect at the time that RR status was initiated.
- How does GIM 38 apply to a faculty member who is not initially subject to it, but becomes subject to it by reason of seeking and “obtaining” external support?
- If a faculty member without existing external funding goes into a “without salary” (WOS) regular pay status as a result of a loss of internal funding, and the faculty member does not intend to seek external funding during the WOS period, this GIM does not apply until the faculty member is seeking and later actually does obtain external funding during his/her WOS period. In that case, this GIM would become applicable, and an RR Status form would be completed retrospectively, showing the faculty member’s allocation of responsibilities prior to loss of funding (Part A), during the WOS status period (Part B), and after the external funding is received (Part C if the external funding restores the faculty member to full responsibility/full regular pay, and a second Part B otherwise). In the payroll system, the WOS earn type classification would be changed to the new RRD earn type classification.
- Will a faculty member in RR status be eligible for a merit increase?
- Yes. Faculty members in RR status are afforded the same consideration as any other faculty member for merit increases, following established University, college, school and department policies.
- How should funding for non-grant activities such as proposal writing and administrative activities be handled when a faculty member is in a RR status?
- The support provided from non-federal funds for scholarly responsibilities (e.g., grant proposal writing, administrative activities) should not be reduced by virtue of entering RR status. Should a faculty member enter RR status during a time in which none of those activities are occurring and therefore no funding is currently provided, some salary should be provided for those responsibilities while the faculty member is in RR status consistent with the policy described in GIM 35.
- Must all activity be incorporated in the appointment effort while a faculty member is in RR status?
- No. Where the University has reduced a faculty member’s salary based on RR status, it is recognized that the faculty member’s University responsibilities will be reduced accordingly, giving the faculty member the opportunity to engage in uncompensated activities that are outside his or her RR status. For example, a 1.0 FTE faculty member loses 25% funding and moves into a 75% RR status. 65% of the non-RR status is funded from other grant sources; 10% is funded from internal sources for scholarly activities. The remaining 25% unfunded time may be used as uncompensated time on additional scholarly activities while in RR status of 75%.
- How do I document RR status in the payroll systems?
- RR status is documented in the payroll system under the new RRD (Reduced Responsibility Documented) earn type classification.
- Do I need to complete a change in RR Status if the source of funding changes, but the total level of responsibility documented on the RR Status Form does NOT change?
- No. The RR Status Form is not intended to be a distribution and/or effort tracking tool. Rather, it is a tool to document changes to an individual’s TOTAL level of appointment responsibilities while in RR status. Additional entries on the RR Status Form are needed only when the total level of appointment responsibility is changed from the previous entry.
- Do I need to complete an RR Status Form if I have a reduction in salary paid through the practice plan but no change in distributions on the UW side?
- No. Reductions in salary through the practice plan do not affect the full-time rate in UW Payroll, or the level of appointment funding in UW Payroll, and thus do not result in RR status and does not require an RR Status Form.
- Do I need to complete an RR Status Form if I have an increase or decrease in appointment responsibilities/funded salary level due to NSF funded two-month salary?
- No. Fluctuations in appointment responsibilities/funded salaries consistent with this established and well-documented salary policy do not require an RR Status Form.
- Do I need to make changes to the RR Status Form when a merit raise is awarded?
- No. Merit raises should be incorporated in the RR Status Form in the “Faculty base salary” at the time the RR Status Form is next updated for an increase or decrease in the faculty member’s appointment responsibilities/funded salary level.
- Do I need to report to the University any inventions and discoveries I have during the RR Status period when I am not working at UW?
- Yes. All faculty are still required to comply with their responsibilities under the UW Patent and Invention Policy (University Presidential Orders, Executive Order 36), including the obligation to report all inventions and discoveries.
The determination of ownership of the invention or discovery will be made on a case-by-case basis which is dependent on the specific facts, which includes, but are not limited to, how close the invention or discovery is to the research area of the faculty member and the resources used.
- How will my reduced effort and responsibilities be reported on my effort report?
- The percents reflected on the Faculty Effort Report (FEC) are based on the institutional base salary (IBS) charged to each budget divided by the total IBS paid during each FEC cycle. The sum of all of the distributions will total 100% regardless if the individual receives their full institutional base salary compensation or something less.
For example, a faculty member is paid $150,000 annually; $30,000 from Grant A, $30,000 from Grant B and $90,000 from non-grant sources. The effort report during this period will reflect 20%, 20% and 60% respectively. Grant B ends and the faculty member applies for and is approved for RR status. S/he continues to contribute the same effort to Grant A and to non-grant activities, but the effort and salary previously associated with Grant B are removed (i.e., classified as RRD), so that total responsibility is reduced to 80% and total salary to $120,000. The percents on the FEC will now reflect 25% for Grant A and 75% for non-grant activity. The following chart details these computations:
Original Reduced Responsibility Salary source Dollars Percent Dollars Percent Grant A $30,000 20.0% $30,000 25.0% Grant B $30,000 20.0% – 0.0% Non Grant $90,000 60.0% $90,000 75.0% $150,000 100.0% $120,000 100.0%
- Meet with Chair, Director, or designee, if grant funding increases or decreases
- Complete the RR Status Form, if criteria for entering RR status have been met
- Update the RR Status Form when external funding increases or decreases
Chair/Director or designee:
- Maintain records of RR Status
- Meet with faculty member if anticipated funding will be less than institutional base salary (IBS) compensation to determine if RR status should begin
- Ensure consistent application of the policy for all faculty members
- Review a faculty member’s RR status no less than annually
- Evaluate the use of RR status for those faculty with a change in status more than six times over a twelve-month period.
- Ensure consistent application of the policy for all faculty members within School, College or campus
- Oversee GIM 38 policy application and compliance across units
- Affected Unit
- Unit in which the faculty member has an appointment (primary or joint) and under which the faculty member experiences a reduction in external or internal funding.
- Base Salary
- The full-time rate of pay, paid through the University payroll system, regardless of funding source (e.g. REG).
- Clinical Salary
- The clinical base salary and/or administrative supplement paid directly through a practice plan.
- External Funds
- Grants, contracts, endowments and other economic value provided by a third party for use in a project or other activity conducted by or at the University.
- As defined in the University of Washington Faculty Code, Section 21-31, who are paid University employees.
- Full Appointment
- An individual’s UW employment full-time equivalent, whether fully-funded or not.
- Full-Time Equivalent (FTE)
- The percentage of full-time employment shown as a decimal.
- Institutional Base Salary (IBS)
- Annual compensation paid by the University of Washington for an employee’s appointment, whether that individual’s time is spent on research, instruction, administration, service or clinical activity. Institutional base salary excludes any income that an individual is permitted to earn outside of duties for the University of Washington as well as incidental UW compensation such as Excess Compensation and Temporary Supplements. Within the payroll system, institutional base salary equals the sum of the following UW payroll earn types: REG, SUM, PLP, TFA, ADS and ENS and clinical salary. See GIM 35.
- Internal Funding
- Funds provided by the School/College/campus from internal sources (e.g. instructional funds, discretionary budgets).
- Less than 1.0 Full-Time Equivalent (FTE) University employment relationship.
- Practice Plan
- University of Washington Physicians (UWP) and/or Children’s University Medical Group (CUMG).
- Primary Unit
- The department that has primary personnel determinations with respect to the faculty member per University of Washington Faculty Code and Governance, Chapter 24, Appointment and Promotion of Faculty Members.
- Reduced Responsibility
- Temporary reduction in a faculty member’s institutional responsibilities and a commensurate reduction in the amount of the faculty member’s base salary payroll distribution.
- Regular Pay (REG)
- The standard monthly rate paid to a salaried employee.
- Earn type representing reduced responsibility (RR) status.
8.0 Related Resources
|Federal Uniform Guidance||Code of Federal Regulations, Cost Principles and Audit Requirements for Federal Awards|
|Effort Reporting for Sponsored Programs||University of Washington GIM 35|
|Faculty Code and Governance||Faculty Code and Governance|
|Faculty Appointment Policy||University of Washington Academic Human Resources Appointment Policies and Procedures|
|Effort and Salary Calculation for Sponsored Projects||OSPfirstname.lastname@example.org||(206) 543-4043|
|Effort Reporting||Management Accounting and Analysisemail@example.com||(206) 897-1617|
|Payroll Compensation||Payroll Officefirstname.lastname@example.org||(206) 543-9202|
|Faculty Appointment||Academic Human Resourcesemail@example.com||(206) 543-5630|
10.0 Revision History and Review Schedule
|Amendment No.||Date Amended||Purpose||Who and Title|
|09.13.18||Updates to Section: Change, Extensions and Ending of RR Status||Michael Anthony, Executive Director, Management Accounting and Analysis|
|11.28.17||Provide Examples||Michael Anthony, Executive Director, Management Accounting and Analysis|
Details on changes to this GIM are available from the Office of Sponsored Programs, firstname.lastname@example.org