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Effort Reporting

The U.S. Office of Management and Budget Circular A-21 requires personnel activity reports for employees who fit certain criteria.  The method of accounting for effort is the after-the-fact method.  Forms must be completed for employees who:           

·        Receive full or partial compensation from a sponsored agreement in the Research Administration fund group (40-59 accounts)

·        Contribute part of their effort as cost sharing on a sponsored agreement

 These reports will be filed according to the following schedule: 
(see also Effort Reporting Calendar)

·        Those on 10-pay exempt appointments have three reporting periods per year, each semester and summer (December, May, and August).  Electronic batch processing will be early February, early July and late September

·        Those on 12-pay exempt monthly appointments have two reporting periods per year, at the end of each semester (December and June).  Electronic batch processing will be early February and early August

·        Those on biweekly non-professional and hourly appointments and non-exempt monthly, either partially or wholly from federal funds, have four reporting periods on quarterly basis (September, December, March and June).  Electronic batch processing will be early November, early February, early May and early August 

The effort report is designed to account for 100 percent of an individual’s base salary during the period covered by the report.  Activity covered by overload appointments and supplementary compensation, such as lectures or consulting, is excluded. 

The effort reporting form will have all accounts preprinted on it from which the individual’s salary was paid and the percentage of effort committed to each source.  If an individual has made certain cost-sharing commitments, these will also be printed on the form, showing both the grant account that required the cost-sharing, the cost share sub-account and the source account from which these commitments are being met.  Any corrections to sponsored accounts or cost-sharing must be added at the time of approval.  Any increase or decrease of percent will spawn an automatic salary expense transfer document to reflect changes upon final approval of the document.   

The forms route electronically to the primary delegate or fiscal officer established in Financial Information System.  It is the responsibility of the delegate or fiscal officer to use suitable means of verification that the work was performed.  If they are unable to find the means to substantiate verification it is their responsibility to seek further endorsement of the form by adhoc routing for electronic approval signature.  If they are not an active user of the FIS, the form should be printed and sent for the required signature.   Once the signature is secured on the printed copy and returned to the delegate or account manager, they can use this as their authorization to approve the on-line document. The attained signature copy is to be kept on file at the department. 

Effort reports are used by the federal auditors to determine whether the appropriate effort was devoted to a sponsored project. If discrepancies are found on reports, the difference will have to be paid from his/her departmental general fund account.