Effort Reporting Overview Summer 2023 Goals of

Transcript:Effort Reporting Overview Summer 2023 Goals of:
Effort Reporting Overview Summer 2023 Goals of Effort Reporting Overview The goals of Effort Reporting Overview are to gain awareness of: What effort reporting is. Why we do it. How we do it. Pre-reviewer role and responsibilities in new effort reporting system. What is Effort Certification According to the UNT Policy “Certification of Effort” is a confirmation of the work that has been performed. Each Activity is attributed a percentage of the effort during the reporting period that is reasonable in relation to 100% of total effort for all activities for which an individual is paid by UNT during a specific period. The charge to each award must be appropriate in relation to the work performed. Effort Reporting Defined Basic Definitions Highlights Effort: Work performed for UNT. Fraction of time devoted to any activity (teaching, committees, research, admin, etc). Expressed as a percentage of total UNT activity. Effort Certification: The act of confirming in that effort is correct and accurate. Why do we do it and why are we looking at Effort Reporting? Required by federal government. Increased federal focus on effort reporting. Typically the largest cost category. Must minimize audit risk. New effort reporting system Summer 2023 (ECC). New Pre-Reviewer role in ECC system. Uniform Guidance 2 CFR § 200.430: Compensation for Personal Services General Principles: The distribution of salaries and wages is based on payroll. Apportionment of salaries and wages produces an equitable distribution based upon effort and contributed activities. In an academic setting, any method of apportionment recognizes that teaching, research, and service and administration are inextricably intermingled. Therefore, reliance is based upon estimates in which a degree of tolerance is acceptable. Effort Reporting versus Payroll Distribution Payroll Distribution: The basic distribution of one’s salary or origin source of pay Effort Reporting: Describe the allocation of an individual’s actual time and effort spent for specific projects, whether or not reimbursed by the sponsor. What Effort is NOT It is NOT necessarily the same as payroll distribution. It is NOT 40 hours per week. What is excluded from Effort? Specific short-term assignments (not routine and are compensated separately) One-time payments are not included Positions normally included Faculty positions with sponsored projects Professional Staff positions who work on sponsored projects Graduate Research Assistants (RAs) / Teaching Assistants (TAs) who work on sponsored projects. Positions not included Pre- and Post-doctoral individuals supported solely by a fellowship College Work Study employees