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Published byWinfred Malone Modified over 9 years ago
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SANDRA WILLIAMS Office of Sponsored Programs
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Effort and Effort Reporting Effort is defined as the amount of time spent on a particular activity. It includes the time spent working on a sponsored project in which salary is directly charged or contributed (cost-shared effort). Effort reporting is the mandated method of certifying to the granting agencies that the effort charged or cost shared to each award has actually been completed.
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Why do we certify Effort? Effort reporting is a federal requirement. As a condition to receive federal funding, institutions must maintain an accurate system for reporting the percentage of time (i.e., effort) that employees devote to federally sponsored projects (see OMB Circular A- 21, Cost Principles for Educational Institutions - Compensation for Personal Services). UACES applies this standard to all sponsored projects.
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When do we Certify Effort? UACES has two effort reporting periods: January 1 st to June 30 th Effort Certification Report generated about Sept 1, return by Sep 30 July 1 st to December 31 st Effort Certification Report generated about April 1, return by Apr 30
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Who Certifies Effort? OMB Circular A-21, Section J.10 requires that the certification report be signed by “the employee, principal investigator, or responsible official(s) using suitable means of verification that the work was performed.”
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Examples of suitable means of verification: E-mail correspondence Direct supervisory responsibility Contact from the employee’s supervisor Establish a protocol with employee for communicating changes in effort Notes from meetings or discussions Calendars, travel records, teaching schedules and lab notes Time sheets and log books
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What Effort Certification Is “NOT”. Effort certification is not how the payroll expense was distributed. If the payroll expense distribution does not match actual effort, a payroll correction will need to be processed. It is recommended that supervisors check expense distribution and effort at the beginning of each certification cycle to assure they will match.
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Which Funds Do We Certify? Federal Smith Lever (14xxx) Federal Smith Lever (21xxx) Federal Smith Lever Matching (22xxx) Other Federal Grants and Contracts (23xxx) Other Federal Matching (24xxx) State Grants & Contracts (25xxx) State Grants & Contracts Matching (26xxx) Private Grants & Contracts (28xxx) As of fiscal year 2010, federal formula funds effort must be certified. (14xxx)
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Some Red Flags: Late effort certifications Certifier does not have firsthand knowledge of work performed or suitable means of verification Over 90% effort placed on the grant No effort placed on grant Untimely payroll redistributions and corrections without proper justification/explanation Significant amount of re-certifications Records do not match certification Effort on proposal is not reflected in certification
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Some Red Flags: Late effort certifications Certifier does not have firsthand knowledge of work performed or suitable means of verification Over 90% effort placed on the grant No effort placed on grant Untimely payroll redistributions and corrections without proper justification/explanation Significant amount of re-certifications Records do not match certification Effort on proposal is not reflected in certification
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Reminders: Effort Reports for the Period 7/1/11 – 12/31/11 will be distributed by April 1 st. When submitting retro-active e-Hires include appropriate descriptions explaining the need for the adjustment in the remarks section, such as (to reflect appropriate effort associated with grant-related activity). *** If you find any payroll entry errors which do not require an updated e-Hire, please contact Nicholas Dudley in payroll at ext. 2057 and provide a copy of the original e-Hire for the payroll correction to be processed.
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