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TimeandEffortReportingGuidelines
TimeandEffortReportExplanation• ATimeandEffortReportisalegaldocumentstatingthatthe
certifierconfirmstheeffortonthesponsoredprojectisaccurateandappropriate.Thisdocumentwillbeexaminedbyauditorsintheeventofanaudit.Therefore,suitablemeansofverificationthattheworkwasperformedshouldalwaysbedocumented.
TimeandEffortReportExplanationCont.• Anyemployeefundedbyfederalgrantsmustdocumentthe
timetheyspendworkingonthegrant’sobjectivesthroughtimeandeffortreporting.
• Alltimeworkedfortheorganizationshouldbeincludedinordertocalculatewhatportionrelatestofederalawards.
• Employeespaidhourly(viaiTAMS)mustpreparerecordsindicatingthetotalnumberofhoursworkeddaily,thereforetheirtimesheetisalsoconsideredtheireffortreport.
What isEffort?• “Effort”– theamountoftimespentonaparticularactivity.It
includesthetimespentworkingonasponsoredprojectinwhichsalaryisdirectlychargedorcontributed(cost-sharedeffort).
• Individualeffortisexpressedasapercentageofthetotalamountoftimespentonwork-relatedactivities(instruction,research,patientcare,administration,etc.)forwhichtheUniversitycompensatesanindividual.
ChangeinGuidelines– Late2014• Thelanguageintheregulationwentthroughvarious
modificationsbeforethefinalguidancewasissuedinlate2014.Thepreviousrequirementsweredifferentamongthestateandlocalgovernment,not-for-profit,andhighereducationindustries,sothefinalguidanceisconsideredbymanytobeacompromiseofallofthedifferentruleswithafocusonreducingtheadministrativeburdenthatoftenaccompaniedmeetingthepreviousrequirements.
• Thenewstandardsprovidemoreflexibilityintheprocess,withthefocusbeingoncontrolstoensurethattimeischargedtograntsappropriately.
WhoMustComply• Allindividualsinvolvedwiththeadministrationandconductof
federallysponsoredawardactivities,includingcentralanddepartmentalsponsoredprojectadministrators,principalinvestigators,andotherresearchpersonnelmustcomplywithUniformGuidance.
• AdherencetoUniformGuidanceisrequiredforalleffortrelatedtofederallysponsoredawardsaswellasanynon-federalawardswherethenon-federalsponsorrequireseffortreporting.
WhenaTimeandEffortReportisRequired• Thefederalgovernmentrequiresaneffortreportwhenan
individualiscompensatedbyorhasagreedtocontributetimetoafederallysponsoredproject.Allfacultywhoserveasinvestigatorsonsponsoredagreementsareresponsibletocertifytheamountofeffortthattheyandtheiremployeesspentonsponsoredactivities.
CalculatingTime• Totaleffortalwaysequals100%regardlessofhoursworkedintheweek.– Cannotbegreaterthan100%forovertime.
• 100%Effort=100%IBS(InstitutionalBaseSalary)
InstitutionalBaseSalary(IBS):• Payfortheemployee’sprimaryjobresponsibilities.The
amountofanemployee’sInstitutionalBaseSalaryisdescribedintheirappointmentletter,andthereafterinannualsalarylettersoramendmentstosuchletters.
ApprovingEffort• PrincipalInvestigators,DepartmentChairsand/orAdministrators– Understandandcomplywithsponsorrequirementsregardingcommitmentsofeffort.
– Coordinatethemonitoringofalleffortformsforindividualswithintheirdepartment.
ApprovingEffortCont.• PrincipalInvestigators,DepartmentChairsand/orAdministrators– Assistinensuringthateffortcertificationsarecompletedinatimelymanner.
– EnsurethattheUniversity’saccountingrecordsareconsistentwithcertifiedeffortbycompletingcosttransfersanddocumentingcostsharing.
– Certifyeffort,whereappropriate,usingsuitablemeansofverification.
TimelineofCompletion• UniversityofSouthCarolinacompleteseffortreportingsemi-annually.1. January– June2. July– December
CalculationofEffort:Example1• ProfessorAworksanaverageof50hoursperweekwitheffortdivided
equallyamongfourtasks:teaching,conductingresearchoneachoftwogrants(AandB),andchair/committeeresponsibilities.– 25%EffortTeaching– 25%EffortGrantB– 25%EffortGrantA– 25%EffortChair/Committee
• IfProfessorAworkedanaverageof30hoursperweekandthesamefourtaskshowwouldeffortbecalculated?
Example1:Answer• Thepercentageofeffortisthesamebecausethepercentage
ofeffortisbasedontheeffortworkedoneachtaskdividedbythetotaleffortworked,notthenumberofhoursworked.– 25%EffortTeaching– 25%EffortGrantB– 25%EffortGrantA– 25%EffortChair/Committee
CalculationofEffort:Example2• ProfessorBworksanaverageof50hoursperweekonteaching,grantandadministrativeduties– Alsoservesforpayonoutsidescientificadvisoryboard,averaging5hoursaweek
– Worksfullcalendaryearontwogrants,spendingtotalof10hoursaweekonGrantAand5hoursaweekonGrantB
Example2:Answer• Distributionofeffort:– 100%EffortforUSCis50hours– GrantAmaybecharged10/50,or20%effort– GrantBmaybecharged5/50,or10%effort
Example3:SalarySupportfromtheUniversityandanAward• Dr.Cbudgets75%efforttoafederalprojectandispaidfromthegrantat75%ofherIBS.
• Dr.Cputsin30hoursaweekontheproject,butalsospends20hoursaweekonteachingandvice-chairresponsibilities.
• 30hoursis75%ofa40hourweek,soDr.Cthinkssheiscompliant.
Example3:Answer
• Dr.CisoutofcomplianceandsubjectingtheUniversitytoauditriskbyoverchargingthefederalproject.
• Effortonthefederalprojectis60%(30/50).
Example4:AdjustingEffortDuetoNewAwards• Dr.Dworks60hoursperweek:15onafederalgrantand45hoursonotherinstitutionalactivities.Dr.D’sactualeffortforthisgrantwas25%(15/60),consistentwiththerequestedandfundedamount.
• Receivedasecondfederalawardthatprovidedsupportfor20%effort.
• Dr.Dcontinuestoexpend15hoursonthefirstgrantand45hoursonotherprofessionalactivities,butnowalsodevotes15hoursperweektothesecondgrant.
Example4:Answer• TheactualeffortandsalaryonGrant#1shouldbereducedfrom25%to20%(15/75)ontheeffortcertificationreport.
ConsequencesofNoncompliance• Increasedscrutinyfromfederalauditorsandfinancialpenalties.Itemsbelowincreasetheriskforauditfindings:– Unsignedeffortreports– Emailssaying“Justzerooutthegrant.”– Noproceduresinplacetomonitoreffortexpendedvs.committed.
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