Time and Effort Reporting
Division of Research & Federal Relations
Unit of Grants and Contracts Management
Time and Effort Topics
Definition of Effort
Time and Effort Reporting
Certification Process
Falsification of Reporting
Risks of Non-Compliance
Corrections to Effort Report
Definition of Effort
 “the portion of time spent on a given activity
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expressed as a percent of total activity for which an
individual is employed by the institution”
A “reasonable estimate”
Degree of tolerance: up to 5%
Must equal 100%
Is NOT based on workweek of 40 hours
What is time and effort reporting?
 The “after-the-fact” mandated method of certifying to
federal agencies that effort charged to an award has
actually been completed.
 The records must be supported by a system of
internal controls which provide reasonable
assurance that the charges are accurate, allowable,
and properly allocated.
Why do we do effort reporting?
 As recipients of federal funding, we are required to
abide by OMB Circular A-21 § J10 (b) and the new
Uniform Guidance 2 CFR 200.430.
How do we certify effort?
 The after-the-fact verification is accomplished
through the effort reporting system in JSU P.A.W.S.
Who needs to certify and review effort?
 All faculty and staff who receive any portion of their
salary from a sponsored project.
 Principal investigators (PIs) must review.
 PIs must ensure that all effort reports for sponsored
activities are certified and reviewed in a timely
manner.
 You should not certify and review/approve your own
certification report without the next level approver.
When do we report effort?
 Within thirty days after the end of each quarter
Quarter
January – March
April – June
July – September
October – December
Due
April 30th
July 31st
October 31st
January 31st
When is the process complete?
 Once an effort report is certified and reviewed by all
PIs and/or supervisors involved, it is considered
complete.
 The status of the effort report must be “completed
and locked”.
 Upon completion, these reports are considered legal
documents subject to internal and external audits.
Falsification of Effort Reporting
 Erroneously certifying effort can be viewed as
fraud.
 Don’t certify unless the document is correct.
 Could result in consequences as outlined in the
Federal False Claims Act.
Risks of Non-Compliance
 May not receive reimbursement for funds expended
 May be required to repay grant funds
 May impact future federal funding
 May suffer a damaged reputation
Corrections to Effort Report
 Salary reallocations/labor redistributions
 Certification process starts over after changes have
been made.
Summary
 “After-the-Fact” accounting of committed time on a
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specific project.
Must be certified by the employee.
Must be reviewed by the PI or a responsible official
of the institution with first-hand knowledge of the
employee’s effort.
Must be incorporated into official records of the
university.
Must be done in a timely manner.
Questions?
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Time and Effort Administrator
* 601.979.6345
Tande@jsums.edu
Illiad L. Kelly, Director
Unit of Grants and Contracts * 601.979.2056
illiad.l.kelly@jsums.edu