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Effort Reporting
Effort Certification PowerPoint Presentation (Internet Explorer)
Effort Certification PowerPoint Presentation (Netscape)
Forms:
Effort Reporting Form - Faculty - Word l PDF
Effort Reporting Form - Non-Faculty - Word l PDF
Financial Services/Controller Policy Manual
# 6-002 Project-Related Effort Reporting and Documentation
Effective Date: January 1, 2007 Guideline reviewed:
Purpose: Section J.10. of the Office of Management and Budget (OMB) circular A-21 requires effort certification for all employees whose salary and wages are charged to either Federally sponsored grants and contracts or are contributing effort to be designated as cost share. It is recognized that in academic settings the nature of work and workload are often inextricably intermingled and a precise assessment of costs is not always feasible or expected. Therefore, reliance is based on reasonable estimates in which a degree of tolerance is acceptable. To ensure compliance with the federal requirements, reports that reflect the activities of employees compensated by grants and contracts must be reviewed and authorized by individuals who have either first hand knowledge or a suitable means of verification of the work performed.
Source: US Office of Management and Budget. OMB Circular A-21, Cost Principles for Educational Institutions.
Policy Owner: Grants Accounting
Applicability: All
Policy: All faculty and staff receiving salaries and wages from or contributing effort as cost share to a grant/contract are required to document their effort in order to comply with federal regulations.
Exceptions (if applicable): None
Procedures:
When to complete report:
Faculty - end of each semester
Non-faculty - quarterly
Who should complete the report?
Effort certification reports should be completed by each employee and signed by a responsible official having first hand knowledge of the work performed. This will typically be the grant Project Director.
Steps
1) Quarterly, the Project Director or responsible individual will receive via email from the Grants Accounting Office a payroll report listing all staff charged directly to his/her account. The Project Director or responsible individual should review this information to ensure that it is correct. If any information on the report is incorrect, or if any staff member is omitted from the report, make any necessary corrections. Further action may be required, such as a revised RPS or PAR, in order to make the changes to the payroll system.
2) Quarterly, each staff member must complete the appropriate Effort Documentation Form for effort attributable to the reporting period. Please note that percentage of effort must total 100%. It is the PD's responsibility to notify staff when and what forms are due to be completed.
3) Once completed, each staff member will submit the Effort Documentation Form to the Project Director (or responsible individual). Based on first hand knowledge of work performed, the Project Director or responsible individual will sign the form certifying that the information reported is correct.
4) Once all forms have been signed the originals will be submitted to the Grants Accounting Office.
5) Forms must be submitted to Grants Accounting within 15 working days after the end of semester or quarter.
Cross Reference: Grants Management Handbook, Effort Documentation Forms - Grants Accounting Website (Faculty, Extended Contracts, Non-Faculty)
General Accounting - 1
Accounts Payable - 2
Treasury - 3
Tax - 4
Student Financial Services - 5
Grants Accounting - 6
Capital Asset Accounting - 7
Audit - 8
Systems - 9
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