Time and Effort: Top 10 Things a P.I. Should Know Effort Reporting is our way of providing assurance to sponsors that: Salaries charged to sponsored projects

EFFORT REPORTING:TOP 10 THINGS A P.I. SHOULD KNOW

UTAH STATE UNIVERSITY SPONSORED PROGRAMS ACCOUNTING(FROM NATIONAL COUNCIL OF UNIVERSITY RESEARCH ADMINISTRATORS (NCURA)

Time and Effort: Top 10 Things a P.I. Should Know

Effort Reporting is our way of providing assurance to sponsors that:

Salaries charged to sponsored projects are reasonable in relation to the work performed, and

Faculty and Staff have met their commitments to sponsored projects

“Success in the effort realm depends on careful attention to important issues throughout the sponsored project’s lifecycle and communication with the P.I.” (NCURA)


Effort Reporting Cycle:

Pre-Award Post-Award

Appointment Proposal Budget

Charging Salary

Certifying Effort

Employment terms established: # of months and

% FTE Salary base

Effort is proposed, which becomes a commitment to the Sponsor

Effort/Salary should be charged as work/activity is being performed

Effort is certified to after activity has occurred


Effort is work on a project, whether the sponsor pays the salary or not.

How do we identify the P.I. or key personnel’s salary if they are not paid on the project itself?

Match Index

Top ____


When a PI writes her/himself into a grant proposal, they are committing effort to the Sponsor.


If effort is reduced, whether it’s paid or not, on a Federal award by 25%, the PI must get Sponsor approval.If a PI chooses to charge less effort to the

award, but his/her level of commitment on the award does not change, then effort not being charged to the award should be charged to a match index.


Many activities cannot be charged to a federally sponsored project.

For Example, the time spent on any of the following activities are NOT allowed:o Writing a proposal (unless it’s for the

project’s continuation)o Serving on IRB, IACUC, or other research

committeeo Serving on a departmental or university

service committee


If a PI works on a sponsored project, he/she must certify their effort.

Even if the PI is just overseeing the project, he/she should still show some effort.


Certifying effort is NOT the same as certifying payroll.

Certification must reasonably reflect all the effort for all the activities that are covered by the PI’s University compensation.


100% of effort must be certified to

Example: Award 1 25%

Award 2 30%

Teaching 30%

Matching (for award 1) 5%

Other Activities 10%

Total Effort 100%



25%

30%

30%

5%10%

Award 1

Award 2

Teaching

Matching (for award 1)Other Activities

Effort reported must equal 100%


Effort is not based on a 40-hour work week. It’s not based on hours at all.

Effort must be certified by someone with suitable means of verifying that the work was performed.


Examples of possible suitable means of verification:

Lab Records

Teaching Schedules

Outside Activity Forms

Leave Slips

Documented Walk-throughs

Appointment Calendars

Role Statement

Grant Proposal Writing

Technical Reports

Correspondence



In identifying audit findings, auditors look for indications that certification was based on factors other than actual, justifiable effort.

A lot of reallocations

Late effort certifications

Certifications not signed by PI or person with suitable means of verifying work

No effort shown for administrative work, teaching, proposal writing, etc.

More Resources for Time and Effort:Quarterly Salary Distribution Reports

USU Sponsored Program Accounting Newslettershttp://

www.usu.edu/controller/spa/newsletter.cfm

USU Surviving a Financial Audithttp://www.usu.edu/controller/spa/training.cfm


http://www.usu.edu/controller/spa/newsletter.cfm

http://www.usu.edu/controller/spa/newsletter.cfm

http://www.usu.edu/controller/spa/training.cfm

http://www.usu.edu/controller/spa/training.cfm

Documents

Time and Effort: Top 10 Things a P.I. Should Know Effort Reporting is our way of providing assurance to sponsors that: Salaries charged to sponsored projects