Research Policies
University Policy Number 4014
Subject: Policies for Effort Certificate Reporting
Responsible Parties:Vice President for Economic Research and Development, Fiscal Services, Office of Sponsored Programs
Procedures:
Related University Policies:
I. SCOPE
These policies provided herein apply to all George Mason University Faculty, Staff and Graduate Research Assistants (GRAs) of the University charged to an externally sponsored project. This Administrative Policy applies to all George Mason University locations, owned and leased, including Fairfax Campus, Arlington Campus, and Prince William Campus.
II. POLICY STATEMENT
George Mason University's effort certification reporting policy complies with the requirements of the Office of Management and Budget Circular A-21, Cost Principles for Educational Institutions. As a condition of receiving federal funding, institutions must maintain an accurate system for reporting the percentage of effort that employees devote to federally sponsored projects. Audits of Effort Reports under the Single Audit Act substantiate that a responsible person confirms the distributions of salary costs. The confirmation is essential to the integrity of both financial statement and cost accounting reports by maintaining a uniform policy with respect to documenting the expenditure of personnel effort rendered during the period of performance under sponsored agreements. The effort certification reports reflect personnel service costs for each academic term. Compliance with this policy protects the University against penalties and funding disallowance due to inaccurate, incomplete, or untimely effort reporting.
The University uses the "Plan-Confirmation" method of payroll distribution for Effort Reporting as defined in the Office of Management and Budget Circular A-21. Under this method, the distribution of salaries and wages of professorial and professional staff applicable to sponsor agreements is based on budgeted, planned, or assigned work activity, updated to reflect any significant variances in actual work. Compensation for personnel service, i.e., effort expended, covers all amounts paid by the institution (except for incidental work in excess of normal duties) for services of employees rendered during the period of performance under sponsored agreements. The effort reports are based on the University's payrolls documented in accordance with the generally accepted practices of colleges and universities.
It is recognized that, in an academic setting, teaching, research, service, and administration are often inextricably intermingled. Payroll costs for faculty and GRAs should reflect the allocable budget costs established by the Principal Investigator (PI) and/or Project Director. The payroll distribution system reflects salary and wage costs of sponsored project accounts expressed as a percentage of total activities not to exceed 100%. The apportionment, whether it is 100% or less, of employees' salaries and wages which are chargeable to sponsored agreements is initiated by the PI using the appropriate University personnel services authorization format. Whenever it is apparent that a significant change in work activity which is directly charged to sponsored agreements will occur or has occurred, the PI initiates new personnel authorizations.
Non material fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term, such as an academic term. The Office of Sponsored Programs (OSP) will distribute and collect signed effort reports for inclusion in the University's records of sponsored programs that are maintained for audit review. The employee, PI, or responsible official(s) who has knowledge of the work and can verify that it was performed signs the reports. Changes and corrections are noted on the report. That person's signature confirms those salaries and wages charged to the sponsored agreements, as direct charges, are reasonable in relation to the work performed.
III. RESPONSIBILITIES
Principal Investigator, Co-Investigators, Research Faculty and Other Employees
These individuals are responsible for reviewing and certifying effort report if any portion of their effort is spent on an externally sponsored project.
Graduate Research Assistants
These individuals may be asked by the PI to review effort reports prior to PI approval. PI approval is required for GRA effort reports.
Hourly Employees (Wage and Student Wages)
These individuals are responsible for certifying salary charged to externally sponsored projects by completing a biweekly time sheet approved by the project PI or PI designee.
Effort Reporting Liaison
Academic unit administrator responsible for receiving, distributing and collecting efforts report for their unit.
Office of Sponsored Programs
OSP is responsible for generating effort reports and distributing to Effort Reporting Liaison for each unit three months after the end of each academic term. OSP receives completed reports and will remove any effort charged to sponsored funds that cannot be certified.
IV. COMPLIANCE
Effort reports are generated three times during the University's fiscal year (July 1 through June 30) to capture the distribution of charges for faculty, staff and GRAs that are charged to sponsored program funds. Reports are distributed three months after the end of the fall, spring and summer sessions. Certified effort reports must be returned to the Office of Sponsored programs within three months of distribution. Effort that cannot be certified by the employee, PI, or responsible official(s) who has knowledge of the work and can verify that it was performed, must be removed from the sponsored fund.
V. EFFECTIVE DATE AND APPROVAL
This policy has been revised effective October 19, 2009, and shall be reviewed and revised as needed.
Approved:
_______________________
Maurice W. Scherrens
Senior Vice President
________________________
Peter N. Stearns
Provost
Date approved: November 4, 2009