Why does a Project Statement list GSR Payroll Earnings at 100%?

Answer: 

ECC represents effort percentages as a calculation of payroll distributions against a unique COA combination.

Example:

A Graduate Student Researcher (GSR) appointment’s standard full monthly pay rate is $5,000.00, but the University agreed to prorate the total monthly pay by 50% for a total monthly pay of $2,500.00 to the GSR employee.  Sponsored Project (A) was approved to cover the GSR employee’s entire $2,500.00 monthly pay.

Since Sponsored Project (A) agreed to cover the entire $2,500.00 monthly salary, the calculated payroll distribution percentage listed on the Project Statement is 100% of the $2,500.00 pay amount.