1. Grant Brown Bag Information Session November 14, 2012

2. Definition of Time & Effort reporting Grants that require Time & Effort reports The proper forms Certifying time The importance of accuracy How to verify time using Banner Common questions 2

3. Per Circular OMB A-21, Clause J(10)(c)(2): …the distribution of salaries and wages by the institution will be supported by activity reports… Time & Effort Reports = Activity Reports Further, the A-21 states: Reports will reasonably reflect the activities for which employees are compensated by the institution. 3

4. Federal grant and Federal Pass-through grants require Time & Effort Reports (T&E) o Although your grant may be funded through the State, if the State receives its funds from the Feds, then T&E Reports are required OMB Circular A-110 says that the Feds require that expenses be substantiated with documented support. Section C.21(b)(2) defines support as being: o Records that identify adequately the source and application of funds for federally-sponsored activities 4

5. Three primary versions of T&E Forms o Biweekly employee o Monthly (Lecturer) employee o Student employee If your grant requires matching documentation, separate forms must be completed – these say MATCHING across the top Information needed on the form: o Employee name, Banner ID #, & title on the grant (i.e. Coordinator) o Grant name and Fund # (typically starts with 22 or 25) o Date range of hours worked o Number of hours worked o Employee signature o Supervisor signature 5

6. By completing a T&E report, the employee is CERTIFYING that they completed work solely on that grant for the time specified The employees supervisor is CERTIFYING that the employee worked solely on that grant for the time specified Types of Time that are Reportable: o Time worked o Sick o Vacation o Paid Leave / Sabbatical Note that any type of paid leave is included as long as it is taken in accordance with institution-wide policies CANNOT SIGN OFF ON T&E UNTIL IT HAS OCCURRED! 6

7. The number and frequency of audits are increasing A recent EACUBO Grant Management session cited T&E Reporting as a top A-133 finding o Salaries are to be charged based on ACTUAL time, not budgeted time o Several high profile universities have been fined Northwestern University paid $5.5 million for effort reporting issues on grants & contracts o If its not documented…it didnt happen! If the dates/grant name/fund number, etc. do not line up, these items could be cited under audit 7

8. Its the Grant Directors responsibility to verify & submit T&E reports on all salaries & related fringes charged to a Federally funded grant/contract on a regular & timely basis T&E reports must be completed for every person paid through the grant, whether via salary, honorarium, etc. Make sure Banner looks accurate – mistakes can happen! o Ensure that everyone paid through your grant belongs there o Make sure all the employees are being listed You dont want to pay for someone elses employee You dont want to be surprised at year end with additional expenses 8

9. Log into Banner and go to the NHIDIST screen o The To/From dates specify the dates the salaries ARE PAID Go to the HR website under Schedules & Calendars for reference o Enter the grants fund number, click Next Block, then Execute Query If you do not specify a date in NHIDIST, all pay for the entire grant term will be displayed o You can export this data into excel if desired – go to Help, Extract no data key (hold down ctrl key – this make take a minute or two) 9 Next Block Execute Query

10. Q: How often do I need to do T&E reports? A: T&E reports should be completed once the payroll period is over and the timeframe is fresh in the employee & supervisors minds. When signed, the current date should be denoted. Federal auditors have questioned and/or disallowed T&E reports with suspicious sign-off dates – such as those that are too far from the date of work. Q: Why cant we do our leave reports electronically? A: T&E reports must be certified by both the employee and their supervisor. CCRIs leave reporting for biweekly employees only lists when you DID NOT work. Time worked is only inferred & may not hold up under audit. In time, we hope to integrate the Effort Reporting (HR module) in Banner which will allow electronic reporting. Until training time and funding is available, this will remain on the Controllers Office wish list. Q: What if my employee leaves CCRI without completing their T&E? A: If an employee on a Federal grant gives their notice, complete their T&E report on their last scheduled day of work. If this is not possible, prepare the T&E report with only the supervisors signature. 10

11. Federal or Federal Pass-Through grants require T&E reports Circular OMB A-21 and A-110 say we must do them T&E Reports must be completed timely & accurately Supervisors must verify the hours as entered in Banner CANNOT sign off on T&E reports until it has occurred If under audit and T&E reports are missing or deemed disallowed, CCRI may need to refund the monies 11

12. OMB Circular A-21 – Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions OMB Circular A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations EACUBO Annual Meeting 2012 – How to Lead, Support and Enhance Title IV & Grant Management Compliance by: Michelle Spriggs, Patricia Gallagher &Susan Jenks Beard CCRIs Human Resources Pay Schedules http://www.ccri.edu/hr/calendars/ http://www.ccri.edu/hr/calendars/ For additional information or links to information, contact Tracy Morkunas at x2244, or tamorkunas@ccri.edu 12