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
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
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?
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
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