Effort Certification at UACES SANDRA WILLIAMS Office of Sponsored Programs

Effort and Effort Reporting Effort is defined as the amount of time spent on a particular activity. It includes the time spent working on a sponsored project in which salary is directly charged or contributed (cost-shared effort). Effort reporting is the mandated method of certifying to the granting agencies that the effort charged or cost shared to each award has actually been completed.

Why do we certify Effort? Effort reporting is a federal requirement. As a condition to receive federal funding, institutions must maintain an accurate system for reporting the percentage of time worked on federal grants.

Why do we certify Effort? The Uniform Guidance, specifically section 2 CFR 200.430 requires that time distribution records must be maintained for all employees whose salary is paid in whole or in part with federal funds or is used to meet a match or cost-share requirement for a grant. Payroll allocations among grant awards cannot be based on budgeted distributions alone.

Uniform Guidance Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities

Uniform Guidance continues (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity’s written policy; (v) Comply with the established accounting policies and practices of the non-Federal entity

Why certify T&E for Soybean Promotion Board Funding? Change in board policy requiring more accountability Audit Findings related to documentation of salary paid on SPB. Under audit, CES was unable to document the methodologies used to support direct payroll costs allocated to SPB projects

Who Certifies Effort at UACES? For Classified and Non-Classified Employees Employee Self – Certifies For Temporary (Work Only When Needed) Employees Principal Investigator (PI) Certifies Or Proxy designated by PI

Examples of suitable means of verification: E-mail correspondence Direct supervisory responsibility Contact from the employee’s supervisor Establish a protocol with employee for communicating changes in effort Notes from meetings or discussions Calendars, travel records, teaching schedules and lab notes Time sheets and log books

Which Funds Do We Certify? Federal Smith Lever (14xxx) Federal Letter of Credit (21xxx) Federal Letter of Credit Matching (22xxx) Other Federal Grants and Contracts (23xxx) Other Federal Matching (24xxx) Soybean Promotion Board (281xx) Note: Employees who receive any portion of their salary from the fund sources above will require effort certification.

Federal Smith-Lever (14xxx) Faculty Salaries & OSSDP In addition to State Appropriated Funds, Federal Smith-Lever funds are sometimes used to pay salary for Extension Faculty. These funds support all Extension programs and Faculty must Certify Extension Program effort. Organizational Salary Savings Distribution Plan (OSSDP Funds) Currently these funds are funded by Federal Smith-Lever and must be Certified.

When do we Certify Effort? Effective January 2016 UACES began quarterly Effort Reporting periods: January 1st to March 31st Effort Reports available for Certification and Post-Review May 1st - May 31st April 1st to June 30th Effort Reports available for Certification and Post-Review August 1st – August 31st July 1st to September 30th Effort Reports available for Certification and Post-Review November 1st - November 30th October 1st to December 31st Effort Reports available for Certification and Post-Review February 1st – February 31st

What Effort Certification Is “NOT”. Effort certification is not how the payroll expense was distributed. If the payroll expense distribution does not match actual effort, a payroll correction will need to be processed. It is recommended that supervisors check expense distribution and effort at the beginning of each certification cycle to assure they will match.

Some Red Flags: Late effort certifications Certifier does not have firsthand knowledge of work performed or suitable means of verification Over 90% effort placed on the grant No effort placed on grant Untimely payroll redistributions and corrections without proper justification/explanation Significant amount of re-certifications Records do not match certification Effort on proposal is not reflected in certification

Time & Effort Certification Audit Results for FY12 : Finding #12-01: There are no written policies and procedures over federal time and effort reporting. Finding #12-02: Of the effort reports sampled over 30% of the forms were not signed timely by the employee or principal investigator on the project.

Time & Effort Certification Audit Results for FY13: Finding #13-01: The policies and procedures over federal time and effort reporting are general rather than specific in nature. Finding #13-02: Of the effort reports sampled 28% of the forms were either not signed timely or not dated making it not possible to determine whether they were timely. Additionally, three effort certification forms did not include 100% of the employee’s time and effort.

Time & Effort Certification Audit Results for FY14: Final Year Audit Results: Finding #14-01: Three late reports, all less than five days late.

REMINDERS Effort Reports for the Period 1/1/17 – 03/31/17 will be available for certification May 2017. Employees paid on federal grants and employees paid any portion of their salary on Soybean Promotion Board projects will certify their effort or if temporary employee, PI will certify in their behalf. In unusual instances with appropriate PI justification AND approval by the following: Corresponding Asst/Assoc Director Associate VP for Agriculture - Extension The ERS Administrator (OSP Director) can unlock a previously certified report for payroll correction & re-certification.

Questions? Does AIMS provide same information? NO – although AIMS can provide support for Effort Reporting as a suitable means of verification, it is not payroll records. Are EHIRE-100’s available to Employees? YES – in CEDAR

SHERYL BAKER Information Technology THE PROCESS SHERYL BAKER Information Technology

OLD EFFORT REPORT

Why Change?? Better Review Process to Increase Accuracy Process allows reviews by OSP, Certifier and PI Efficient Monitoring and Routing of Effort Report The disposition/location of an Effort Report is available real time. Electronic Routing. No paper to move from location to location or office to office. It’s all available online and in real time.

Why Change?? (Cont.) Payroll Corrections to Effort Reporting are Processed More Effectively Able to Monitor Process to Ensure Reporting is Complete and Digitally Stored to Prevent Lost Records Quick Access for Audit Reviews to Demonstrate Compliance and Avoid Audit Findings.

New Effort Reporting Steps Pre-Review Prior to the Certification Period Completed by OSP Grant & Contract Analyst (PI receives FYI copy) Certification During this period appointed employees will self-certify and PI/PI designee will certify for temporary staff Post-Review After effort report is certified Principal Investigators will perform post-review for reports reflecting effort on their projects

New Effort Reporting Process Demonstrate 8 Actions to Perform by Users Getting to Effort Reporting in SSB All Certifying Employees - Self Certification All - Submitting Change Requests Entering Comments Printing New Effort Report PI’s – Temp (Graduate) Certification PI Proxies – How to Certify & Review as Proxy PI’s – Post Review

Getting to Effort through Self Service Go to Banner Self Service

Getting to Effort through Self Service

Getting to Effort through Self Service

Getting to Effort through Self Service

Self Certify

Certifying The Certify My Effort page is displayed. This is for the certifier.   Double-click on the reporting period line to open the record. The Status column should display ‘Awaiting Certification’ and the ‘Unlocked/Locked’ column must be ‘Unlocked’.

Certifying The Effort Report consists of two sections: Sponsored and Non-Sponsored activity.   Sponsored activity – activity supported by funding outside the university. Non-sponsored activity – all other activity (usually university funding).

Certifying Review the accounting distribution(s) and the effort percentage(s). To certify the effort reported is accurate, click on the ‘Certify’ button. .  

Certifying If you agree, Click “I Agree”

PI Actions Certify/Post Review

PI’s – Temp/Terminated Employee Certification Go to “Review or Certify Reports” Click on “Advanced Search’

PI’s – Temp/Terminated Employee Certification Click on the Drop Down Beside “Select Attribute” Select “Chart of Account code”

PI’s – Temp/Terminated Employee Certification Click on the “…” to the Right of the Block

PI’s – Temp Employee Certification Select the “Z” Code from the Available Chart Codes Click on Select

PI’s – Temp/Terminated Employee Certification Click on “Go’ The System Will List Participants Tied to your Project Screen will Look like Below

PI’s – Temp/Terminated Employee Certification Double-click on the employee line to open the record. The Status column should display ‘Awaiting Certification’  

PI’s – Temp/Terminated Employee Certification Review the accounting distribution(s) and the effort percentage(s). To certify the effort reported is accurate, click on the ‘Certify’ button.  

PI’s – Temp/Terminated Employee Certification If you agree, Click “I Agree”

Requesting Changes

Requesting Changes Review the accounting distribution(s) and the effort percentage(s). To Request Changes click the ‘Request Changes’ button. .  

Requesting Changes Email Effort_Reporting@uaex.edu with Changes CC: Admin Responsible for EHIRE Changes Include “From” and “To” Fund Information Send the email

Entering Comments ALWAYS enter comments when requesting changes. Click on Comments

Entering Comments (Cont.) Click on “Add Comment at the bottom

Entering Comments (Cont.) Enter Comment Describing Changes or any other information Click Save

Printing Your Effort Report Click on the “More Actions” drop-down arrow, and click Print. A separate window will open displaying your report in adobe reader. Click on the Print icon. Close the window

PI Proxies Available (In Rare Circumstances) Available upon OSP Approval. Approval will only be granted when PI will be disengaged from the project for prolonged period or for a large decentralized program (SNAP/EFNEP) Contact OSP at Effort_Reporting@uaex.edu if you wish to assign someone as a proxy You will be able to do the following actions on behalf of the person you are acting as a proxy. Certify for Them Certify for Temps Review

PI Proxies Go to “Proxy or SuperUser” Select Drop Down and Select Person You are Acting as a Proxy Select ADD PROXY

Questions