Grants Accounting. Effort Certification

Transcription

1 Grants Accunting Effrt Certificatin

2 Why Effrt Reprting? Effrt Reprting is a federally-mandated prcess. The prcess is used t certify that salary charged t a spnsred prject is reasnable in relatin t the effrt expended n that prject. The OMB Circular (A-21) requires faculty and staff invlved in federally spnsred research t reprt activities fr which they are cmpensated each academic term, r n less than every six mnths. Spnsrs use these reprts t cnfirm that effrt expended by an individual wrking n the research matched what the spnsr paid. The percentage f salary charged t an award shuld be n mre than the percentage f effrt expended n the award. Effrt certificatin is the University f Tled s prcess fr reviewing, validating, and certifying the wrk effrt perfrmed by its faculty and staff in supprt f a spnsred research prject. Effrt Reprting prvides a systematic certificatin prcess and frmal effrt reprts that ensure ur institutin is always prepared t respnd t spnsrs with the required infrmatin.

3 Benefits f Effrt Reprting Online Web-based interface accessible frm any lcatin Interfaces with ther existing enterprise systems t gather accurate required infrmatin (e.g. Payrll, HR) Use f current campus access cntrls (utilizes Self- Service via MyUT) Maintain histrical infrmatin and audit trail Allws fr web-based and classrm training

4 The effrt prcess begins well befre the Effrt Reprt is generated! Pre-Award Pst- Award Appinting Faculty & Staff Preparing the Prpsal Budget Charging Salary Relating pay t the effrt Emplyment terms are established including # mnths (9 r 12 mth appt), % full time, salary base Effrt is prpsed, a cmmitment is made t the spnsr Salary is charged cntempraneus with activity Mnitr salary distributin mnthly Effrt is attested t after activity has ccurred

5 Ttal University Effrt 100% Effrt = Ttal time estimated fr all University Activities, i.e. thse activities cmpensated thrugh payrll frm all funding surces. Excluded frm effrt reprting is any cmpensatin: Received directly frm surces ther than the University, such as cmpensatin frm utside cnsulting wrk permitted by the University In excess f base salary fr crss department, intra-university cnsulting (must meet strict requirements fund in University plicies and prcedures) 100% Effrt 40 hurs 60 hurs 10 hurs, etc. N fixed wrk week fr faculty and ther mnthly paid (exempt) staff

6 Activities Included in Effrt Reprts Spnsred Prjects Activities: Includes effrt devted t grants, cntracts and cperative agreements spnsred by nn-university entities, i.e., state, lcal, federal gvernments, fundatins, crpratins, etc., fr purpses f training, public service, clinical trials, and research OMB A-21 Charges t spnsred agreements may include reasnable amunts fr activities cntributing and intimately related t wrk under the agreements, such as delivering special lectures abut specific aspects f the nging activity, writing reprts and articles, participating in apprpriate seminars, cnsulting with clleagues and graduate students, and attending meetings and cnferences, but NOT writing new funding applicatins Includes mandatry and vluntary cmmitted cst sharing (i.e. effrt cmmitments made in prpsal but funded by the University rather than by the spnsr).

7 Activities Included in Effrt Reprts Nn-Spnsred Activities: Includes Administratin, Instructin and Unspnsred Schlarly Activity such as: Departmental business activities, serving n cmmittees and supervising administrative staff Curriculum develpment and teaching and training activities where the emplyee is the instructr Prpsal preparatin Research, develpment and schlarly activities that are nt paid fr by an external rganizatin, including Vluntary Uncmmitted Cst Share. Vluntary Uncmmitted Cst Share = University faculty (including senir researchers) effrt that is ver and abve that which is cmmitted and budgeted fr in a spnsred agreement

8 Cst Shared Effrt That prtin f Effrt funded (cntributed) by the University Mandatry (M) Vluntary-Cmmitted (C) Vluntary (V) Activity Cdes f the FOAPAL String are used t track and reprt Tied t the Award/Fund/Individual Requires Setup amng Grants Accunting/Budget/HR Fund (F), Organizatin (O), Accunt (A), Prgram (P), Activity (A), and Lcatin (L) cdes

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10 Essential Cncepts Effrt and Payrll Distributin are related but are nt the same thing The effrt reprting prcess is a methd fr certifying that the effrt expended is at least equal t the salary charged t spnsred awards. Payrll distributins are made based n planned effrt and shuld be adjusted when time/effrt was nt r will nt be spent as planned. Payrll-based effrt reprts must be adjusted t reflect actual effrt when that effrt is materially less than the pay distributed t spnsred prjects. Apprpriate salary reallcatins must be made when effrt reprts are adjusted (Redistributins).

11 Essential Cncepts Effrt Certificatin Perid Time Perid Fr Which Wrk Perfrmed Will Be Certified Cincides With Semesters here at UT EC System Time Phases Defined Fr Review and Certificatin Pre-Review, Certificatin, & Pst-Review Effrt Certificatin Cde The Defined Cde Representing The Certificatin Perid Cincides With calendar Quarters (i.e ) Effrt Certificatin Reprt The Detailed Infrmatin Cmpiled Abut Wrk Perfrmed Fr Individuals

12 Effrt Certificatin Overview Pre-Review Certify Pst-Review

13 Effrt Certificatin Overview Pre-Review Certify Pst-Review

14 Pre-Review During the pre-review phase, a pre-reviewer can REVIEW generated effrt reprts prir t emplyees certifying their effrt. Pre-Reviewers can REQUEST labr redistributin changes t the effrt reprts based n defined rules in the system, but they CANNOT CERTIFY effrt reprts.

15 Effrt Certificatin Overview Pre-Review Certify Pst-Review

16 Certify During the certify phase, an individual acting as a certifier can CERTIFY the generated effrt reprt. This persn culd be an emplyee, the head f the spnsred research prject, r smene else wh has direct knwledge f the wrk perfrmed in supprt f the prject. Certifiers can REQUEST a labr redistributin change t the effrt reprt based n defined rules in the system. They can als MAKE OTHER CHANGES n their effrt reprt as needed, such as changing the percentage f effrt. The certificatin activity is REQUIRED, either by the emplyee r by an alternate certifier.

17 Effrt Certificatin Overview Pre-Review Certify Pst-Review

18 Pst-Review During the pst-review phase, a pst-reviewer can REVIEW certified effrt reprts. Pst-reviewers can REQUEST a labr redistributin change t the effrt reprt based n defined rules in the system. Any effrt reprt that is changed must be re-certified by the Certifier.

19 Effrt Certificatin Overview