DIVISION OF RESEARCH Effort Reporting & After-The-Fact Activity Reports (ATFARs) Kimberly Klatt Research Compliance Officer

Learning Objectives What is Effort Reporting? Why Must Effort Be Confirmed/Certified? Who Must Report Effort? How Does Clarkson Report Effort? When and How Are ATFARs Completed? How are ATFARs Distributed and Reviewed?

Effort Reporting Basics What is Effort Reporting? Effort reporting is the mechanism used to confirm that salaries and wages charged to each sponsored agreement are reasonable in relation to the actual work performed. Certification of an effort report must reasonably reflect the activity for which the employee is compensated by the institution.

Effort Reporting Basics Why Must Effort Be Confirmed/Certified? Federal regulations (OMB Circular A-21(J)(8)) require that institutions receiving federal awards maintain systems and procedures documenting the distribution of activity, and associated payroll charges, to each individual sponsored agreement.

Effort Reporting Basics Who Must Report Effort? Any person paid (or with a commitment) on a federally sponsored award must certify that the salary paid (or the commitment) is reasonable in relation to the effort (activity) devoted to the award. How Must Effort Be Reported? The government does not prescribe a standard method for providing the assurances required under Circular A-21, but identifies specific criteria for an acceptable method and provides examples of acceptable methods (e.g., Plan- Confirmation, After-the-Fact Activity Records). Each institution must develop its own system for effort reporting.

Effort Reporting Basics How Does Clarkson Report Effort? Clarkson University has implemented an After the Fact Activity Report (ATFAR) System to determine the percentage of time and effort expended on funded projects by individual employees.

After-The-Fact Activity Report (ATFAR) System When Are ATFARs Completed? Clarkson’s system requires supervisors to complete an actual ATFAR form at the end of each academic and summer semester. Reporting periods are: –Fall Semester 09/01 to 01/15 –Spring Semester 01/16 to 05/31 –Summer 06/01 to 08/31

After-The-Fact Activity Report (ATFAR) System How Are ATFARs Prepared? ATFARs are prepared for all faculty, research associates, research assistants, and other salaried personnel being supported by 375, 378, 393, and 394 accounts. Salary information that appears on the ATFAR form is provided by the Payroll Office on the basis of actual expenditures. Effort is estimated in two categories: –Category 1 Organized Research (by award) –Category 2 All Other Compensation

After-The-Fact Activity Report (ATFAR) System How are ATFARs Distributed for Review? Faculty ATFARs are sent to Division Head or Depart. Chair Research Assistants, Research Associates, and other salaried personnel ATFARs are sent to PI of each award. Department Chair ATFAR are sent to the Dean

After-The-Fact Activity Report (ATFAR) System How are ATFARs Reviewed? Distribution of activity between Category 1 (by award) & Category 2 in the “%Est Column” is reviewed. Any adjustments/corrections to the percentage provided in the “%Est Column” must be provided in %Adj Column” Discrepancies of over 5% must be discussed with the DOR to verify validity of budgeted figures and make any corrections. ATFARs should be signed and returned to the DoR within 2 weeks

ATFAR Example AFTER-THE-FACT- ACTIVITY REPORTING Reporting Period thru Employee: Department: INSTRUCTIONS: The %Est column is based on the salary data collected for each project or grant for this employee. Please annotate any corrections/adjustments to this figure in the %Adj column. ORGANIZED RESEARCH (CATEGORY 1) Budget No TitleBegin –Date End-Date%Est%Adj 375- XXXXX Phylogenomic Toolkit07/01/10 09/30/1312.9_____ (CATEGORY 2) All Other Compensation87.1_____ Total>> 100.0_____ I confirm that I have first-hand knowledge of all the work performed by the above employee and that the distribution of activity represents a best estimate of work performed during the stated time period. Supervising Authority: ___________________ Title: ________________ Date: ___________

QUESTIONS? Kimberly Klatt Research Compliance Officer ext Constance Ferguson Grants & Contracts Administrator ext. 6475