CSUN > Sponsored Programs > Post-Award Administration > Effort Reporting
Table of Contents
1. Objective
2. Definitions
3. Applicability
4. Responsiblities
5. Method of Reporting
6. Frequency
7. Percentage Allocation
8. Procedure
8.1 Preparation of Information
8.2 Calculation of Spring and Fall Effort Reports
9. Certification
10. Notification of the University
11. Record Retention
12. Regulations
13. Contact Information
1. Objective
Effort reporting is designed to substantiate time spent by all employees whose salaries are charged directly to federal funds. The Certification of Effort ReporT (CERT), provides the basis for certifying salaries charged to accounts in accordance with the relative activity applied to various programs and projects. The report reflects activity applicable to each sponsored agreement and to each account/fund in instruction, general operations and other indirect activities including department administration.
2. Definitions
Effort
Effort is the allowable activity devoted to a sponsored or non-sponsored project that would be charged directly to a contract or grant that would substantiate the personnel costs of the sponsored agreement.
Certification
A signed statement by the employee or responsible official on the sponsored project that attests to the accuracy and completeness of the report.
Cost Sharing
The portion of the project/program costs that are contributed by the recipient. Cost sharing can be required by the sponsor (mandatory), or voluntary on the part of the recipient.
Direct Costs
Costs associated with activities from which the project derives a direct benefit and can be readily and specifically attributed to the project or program.
Salary Cap
A limitation imposed by the sponsor on the amount of salary that can be directly charged to projects.
Compensation
All salaries, wages and fringe benefits charged directly to a sponsored project, as well as any compensation accounted for as part of the indirect or F&A rate and/or cost share/match.
Institutional Compensation Base
Annual compensation paid by The University Corporation, California State University, Northridge, or any other of its auxiliaries, for an employee's appointment, whether that individual's time is spent on research, teaching, patient care, or other activities.
Release Time
Released time is the time a faculty member is released from normal teaching responsibilities in order to work on a research grant or sponsored project. Faculty members are paid for their effort by being granted time away from their normal teaching load (released time, usually three unit blocks). The faculty member on released time reduces his/her normal teaching load, usually in three unit increments. Departmental Chairs must approve released time.
3. Applicability
This procedure shall be applicable to any contract or grant for which funds are received from a federal agency or where there are sub-recipients or sub-awardees of federal funds. This procedure may also apply to any contract or grant from which funds are received from a state agency that uses federal cost principles.
All personnel whose salaries are reimbursed in part or in full from federal funds must complete a CERT form.
4. Responsibilities
Responsibility for monitoring compliance with time and effort reporting requirements rests with the Principle Investigator and the The University Corporation Sponsored Programs Department.
5. Method of Reporting
The University Corporation provides the federal government with the information by requiring those faculty members devoting a percentage of their time to research grants or contracts to complete an Employee Effort Report. This report requires the employee to identify the percentage of effort spent on their total assignment.
The report reflects after-the-fact reporting of the percentage distribution of employee activity. Charges may be made initially on the basis of estimates made before the services are performed, provided that such charges are promptly adjusted if significant differences are found.
6. Frequency
Individual faculty effort reports must be prepared, submitted and reviewed at least each academic term. CSUN is considered to be on a trimester cycle and reports will reflect this designation.
7. Percentage Allocation
Effort is expressed as a percentage of total institutional compensated base time. And it is further defined by commonly defined institutional practice or documented as policy in as in a faculty handbook or appointment letter.
Effort covers 100% of one's time irrespective of the number of hours worked!
Effort cannot exceed 100%. Effort does not cover income the faculty member is permitted to earn for outside activities e.g., consulting for a private company or corporate board membership. Reported effort must be "reasonable" in light of what the average observer would consider an achievable level of work over a specified period of time.
8. Procedure
8.1 Preparation of Information
Step 1 . Review the Detail Trail Balance for: Account #'s 601510, 601530, 601610 and 601620 for the period covered.
Step 2 . Make copies of all Faculty payment Request.
Check for:
2.1 The schedule of the payments for the period covered.
2.2 Academic year rate salary.
2.3 Schedule of Installments.
Step 3. Make copies of all State Invoices for Individual Reimburse Time salary. (Account #601620)
3.1 Check Reimbursed Time for the semester covered.
3.2 Account number for salary and benefits should be 601620.
Step 4. Sort all Faculty Payment Request and State Invoices for Release Time in alphabetical order by their last name.
Step 5. To create Excel Spreadsheet for the period covered with the information as followed:
5.1 Name_ last name, first name, Position and mail code number.
5.2 Time (individual worked on project)_ Type (either it was over time or Release Time of Sponsored Activity Commitments listed by Award)
5.2a) Abbreviations:
OT > Overtime
RT >Release Time
IT > All Other CSUN Activities (Instruction, Training, Departmental Research, uncommitted Effort on Sponsored Activities (Academic Salary/Assignment)5.3 Period Ending - Schedule of Installments for Period Ending.
5.4 Account #( Project ID #) List of all project number for individual that were charged over the period covered.
5.5 Check #( issued to individual per period.)
5.6 Total Amount _ Overtime or Release Time paid to individual for each project number over the period of semester.
5.7 % Effort This number will display only if the employee has one job or multiple jobs with the same contract period of 9 or 12 months.
5.8 Yearly Salary _ Salary of individual regardless of if they get paid over 9 or 12 months.
5.9 Signed & Returned (Audit record)
8.2 Calculation of Spring and Fall Effort Reports:
Steps: Enter all the information according to Schedule of Installments
1. Enter OT or RT depends on how individual was paid.
Calculate RT ->salary divided by 2 times unites divided by 12(12 unites is full time per semester) or salary divided by 2 times Released percentage.
2. Then enter each period ending in separate line if it had been calculated separately. Otherwise need to calculate the time frame for the period covered of effort cycle.
3. Have total for each project number separately.
4. For IT divide salary by two. If there was RT for individual then divide salary by two minus RT.
5. Total would be all of the project totals plus IT.
6. Then divide Total of project(s) to Total to get the percentage. Total percentage should 100%.
9. Certification
Federal government regulations require that the employee certifies that, to the best of his/her knowledge, the reported distribution of effort represents a reasonable estimate of all work performed by them during the period covered by the report.
Alternately, a responsible official may certify that he/she has first hand knowledge of all work performed by the employee and that the distribution of effort represents a reasonable estimate of work performed during the period covered by this report.
This documented certification shall serve as the means by which faculty effort distribution is confirmed in compliance with Circular A-21 and, absent evidence of gross negligence or misrepresentation, shall be deemed to satisfy the test of responsibilities
10. Notification of the University
After the completion of the time and effort reporting for a particular period, or annually, the following contacts at the University will receive an electronic copy of the report:
- Scott Perez
(Director Sponsored Projects)
Office of Research and Sponsored Projects
Email: scott.perez@csun.edu; Phone: 818 677-2901; Mail Drop: 8222
- Frank Stranzl
(Manager, Faculty Personnel & Compensation Programs)
Faculty Affairs
Email: frank.stranzl@csun.edu; Phone:(818) 677-6729 ; Mail Drop: 8220
11. Record Retention
The forms must be retained in the project files or office for audit purposes and should be available for inspection in accordance with sponsor guidelines (5 years).
12. Regulations
Federal
- Office of Management and Budget (OMB) Circular No. A-21, Cost Principles for Educational Institutions http://www.whit e house.gov / omb/circulars/a021/a021.html
- State Administrative Manual, Section 8752.1
CSU-Systemwide
Board of Trustees Executive Order No. 890
Board of Trustees Executive Order No. 753
13. Contact Information
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The University Corporation, |