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:
Effort Reporting:Top 10 Things a P.I. Should KnowUtah State University Sponsored Programs Accounting(From National council of University research administrators (NCURA)
Effort Reporting is our way of providing assurance to sponsors that:
“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:
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.
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.
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%
Matching (for award 1) 5%
Other Activities 10%
Total Effort 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:
In identifying audit findings, auditors look for indications that certification was based on factors other than actual, justifiable effort.
More Resources for Time and Effort: