Effort Reporting
Click here to read Eastern Illinois University's Effort Reporting Policy and Procedures.
As a recipient of external funding, Eastern Illinois University must assure federal and other sponsors that the assignment of effort and associated salary and fringe benefit costs to projects they sponsor is fair, consistent, and timely. Award of a grant or contract is based on commitments made by the principal investigator (PI), co-investigators, and associates to spend specific amounts of time on the project. The sponsor (government or other) considers this commitment a legal obligation. Failure to abide by this commitment or document the committed effort could be viewed as a failure to perform under the terms and conditions of the agreement with the granting agency.
The Federal requirement for effort certification is detailed by OMB Circular A-21, Cost Principles for Educational Institutions. Section J8a of this circular states that compensation for personal services is allowable under two conditions: (1) The “total compensation to individual employees conforms to the established policies of the institution, consistently applied…” (2) Any “charges for work performed directly on sponsored agreements and for other work allocable as facilities and administrative (F&A) costs are determined and supported” by an effort reporting system.
Any employee that has regular or additional salary charged to a federal, federal flowthrough, or non-federal sponsored award is subject to effort reporting.
The Office of Research and Sponsored Programs is responsible for distributing Effort Certification Forms to professorial and professional employees after the conclusion of the semester for which reporting is required. Non-exempt staff paid via sponsored grant or contract funds will receive a monthly “Compensated Activity Report” or “Activity Record” along with a copy of their bi-monthly payroll certification. The response deadline is 2 weeks after distribution of the report. Failure to return an Effort Certification Form in a timely manner may result in suspension of a grant account.
Click here to read Eastern Illinois University's Effort Reporting Policy and Procedures.