Controller's Office

Time and Effort Reporting

Time and effort reporting is the process used by the College to certify that salaries and wages charged to a federal grant for a specific period accurately reflect the time devoted to the project. This documentation is required by the Federal government under OMB Circular A-21 Cost Principles for Educational Institutions.

Overview

Salaried (exempt) employees who receive grant-funded compensation are issued Effort Reporting Forms. Hourly employees are not issued Effort Reporting Forms as their bi-weekly time sheets, once approved by a supervisor, satisfy the requirement.

Effort Reporting Forms

Three times per year, an Effort Distribution Report is sent to each exempt employee who received grant-funded salary. The Effort Distribution Report will report percentages of time worked (effort) based on where the salary was charged (by Financial Edge Project). These reports are distributed after the close of each academic semester, and after the end of the summer period.

Employees are responsible for reviewing the Effort Distribution Report for accuracy. If actual effort differed significantly from what was reported (more than a 5% variance) employees should contact the Grants Administrator for a correction. If there are no changes, employees should retain the Effort Distribution Report in their files.

Once per year, a Salary Distribution Report is sent to each exempt employee who received grant-funded salary. The Salary Distribution Report will show the salary charged in dollars for each activity and the corresponding percentages of effort for the year as a whole. The annual reporting period will be June 1 through May 31.

Employees are responsible for reviewing the Salary Distribution Form for accuracy, and then signing the form and returning it to the Grants Administrator with any corrections noted. By signing a Salary Distribution Form, the employee provides confirmation that his/her effort on the project(s) correspondes to the salary that was paid. A Principal Investigator may sign a Salary Distribution Form on behalf of an employee who is under his/her supervision.