TIME AND EFFORT REPORTING

1
TIME AND EFFORT REPORTING

• Payroll Certification for Grant Contract
  Personnel
• Stephen F. Austin State University
• Office of Research Sponsored Programs

2
WHY report effort?

• IT IS REQUIRED
• State of Texas Requirement (Grants Management
  Guide)
• Federal Requirement (OMB circular A-21)
• SFA Policy A-68
• Effort Reporting and Certification for Sponsored
  Activities
• Effort certification guarantees eligibility for
  reimbursement of salary and benefits

3
Effort Reports

• Account for effort on sponsored agreements both
  paid and unpaid (cost shared) - Base salary only
• Verify that direct costs for personnel are
  reasonable, reflect actual work performed, and
  are charged to the proper project

4
Three Types of Effort Reports

• End-of-Semester Effort Reports
• Faculty, professional staff, and graduate
  students
• Monthly Effort Reports
• Classified employees (staff/undergraduate
  students)
• Time Sheets
• Hourly employees (staff/students)

5
How Effort is Measured

• Not based on a 40 hour work week
• Should match faculty workload report
• Include base salary only
• Is a reasonable estimate

6
Effort always equals 100
7
How to complete effort reports

• Forms must be completed by a responsible person
  in a capacity to confirm the time and effort of
  the individual listed on the report
• These reports should be completed within 30 days
  of the end of the term (faculty and professional
  staff) or within two weeks after the end of the
  month (classified staff and salaried students)

8
Certification and required signatures

• All reports must bear the ORIGINAL signature of
  the employee or a responsible official with first
  hand knowledge of the activity of the individuals
  on the report

9
Who keeps time effort records?

• Return completed, signed and dated forms to the
  Controllers Office.
• These will be kept on file for at least three
  years after the grant or contract officially ends

10
Sample Effort Form (Paid)
11
Sample Effort Form (Paid)

• If the percent charge in column 5 (and 9, if
  applicable) is correct for the month in question,
  simply sign, date and return each form.
• If the percent charge is NOT correct for the
  month in question, record the actual percent
  effort in column 6 (and 10, if applicable), sign,
  date and return each form.

12
Sample Cost-Shared Effort
13
Sample Cost-Shared Effort

• A cost-share commitment is indicated by codes
  05-08 in column 13.
• Complete and attach a Detail of Cost-Share Grant
  Activities form to the printed payroll form, and
  sign, date and return all forms.

14
Detail of Cost-Share Activities Form
15
Average Effort is What Counts

• Effort may vary from 0 to 100 from one term or
  month to another
• Effort over the overall term of the grant should
  be within /-5 of what is budgeted
• Example for faculty
• Budgeted 50 over 9 months
• Effort Term 1 25, Effort Term 2 75
• Average 50

16
My effort doesnt match my budgets

• If the report indicates that you are being paid
  from a sponsored agreement and your effort is
  LESS than what you are being paid by more than
  5, a payroll adjustment must be made.

17
Accountability

• Effort reports are subject to an audit and
  frequently are specifically targeted
• Therefore, it is imperative that all reports are
  accurate and on file in the Controllers Office

18
Have Questions or Need Help?

• Contact ORSP ext 6606
• Carrie Brown - brownch_at_sfasu.edu
• Heather Catton - hcatton_at_sfasu.edu
• www.sfasu.edu/ORSP/External/index.html
• Look under Post Award