1 MUSC Activity Reporting Office of Grants & Contracts Accounting 2015 Edition

2 What is Activity Reporting? Process used to validate salary charges disbursed to Federal Grants & Contracts  Mandated by OMB Circulars which govern Federal Awards Required for Medicare/Medicare Cost Reimbursement  Documents the required clinical and hospital administrative activities REASONABLE estimate of your activities

3 What are the risks of non-compliance with Activity Reporting? Cost disallowances Negative headlines in the press Loss of credibility with Sponsors Audit findings F&A Cost Rate reductions Potential for false claims suits

4 Who is required to submit Activity Reports? All University Faculty, except Faculty with 100% effort in classroom instruction All other University Personnel who:  Direct charge or cost share effort to one or more sponsored agreements  Distribute activities between direct and indirect activities  Have any clinical activities Affiliate Personnel who are directly charged to sponsored agreements

5 1.Sponsored & University Projects 2.Cost Share 3. Incremental Teaching/Clinical Time* 4. Clinical Instruction* 5. Clinical Services* 6. Hospital Administration* 7. Classroom Instruction 8. Other University Activities What are the Activity Reporting Categories? * Clinical Categories: Average Hours Worked per week must be submitted if there is an effort percentage for any of these categories. These activities must continue to be reported separately for MUHA’s Medicare/Medicaid Cost Reporting requirements.

6 What are Your Responsibilities? Review & electronically certify your online Quarterly Activity Report by the due date Provide a reasonable estimate of the distribution of your activities by activity category for each UDAK Project that funded your salary and fringe benefits for the quarter Inform your effort coordinator or responsible official during the quarter if the distribution of salary charges should be modified because you:  Added a project  Dropped a project, or  Had a significant change (+/- 5%) in your activities.

7 What are the Departmental Effort Coordinators’ Responsibilities? Inform employees when the Online Activity Reports are available for certification. Ensure all reports are submitted to GCA by the due date. Effort coordinator and employee need to resolve any significant variances between an employee’s reported effort and their actual distribution of payroll charges by project. Maintain adequate documentation for changes to an employee's salary distribution that will meet all audit requirements. Inform GCA (Jennifer Hutson or Randy Trussell) if the Effort Coordinator changes.

8 What errors does the Activity Reporting System Check for? Total Actual Labor Distribution equals 100% Variance difference of 5% or more between effort distribution and actual distribution If you submit effort in the Clinical Categories, you must provide average hours per workweek Sponsored projects and Non-Sponsored projects effort percentages are entered in the appropriate categories If effort is reported in the Incremental Teaching Clinic Time and you need to have effort in either Clinical Setting Instruction or Clinical Services categories NIH Salary Cap line not editable  Website:

9 When are Activity Reports due? Due date is 60 calendar days after distribution. Activity Reports considered delinquent if not completed within 30 days after the due date. 4 th Quarter reports will be delinquent in 60 days, not the usual 90 days

What is the proper way to certify an activity report? Terminated employees should complete their activity reports before leaving Employees with Clinical activities must submit their own report Recertification of reports to prior quarters must have proper justification Hard copies can be signed the a Dept. Head, Dept. Chair, Dean if the employee is unable to certify 10

How Do I Handle This? Not required reports – Why are they generated? NIH Salary Cap 100% Classroom Instruction Exemptions 100% Effort Charged to Sponsored Projects Proper Signatures for Manual Reports Releasing Reports and Resubmission Approximate Payroll Not Equal to 100% Terminated Employees 11

12 What happens if my Activity Report is delinquent? According to University Sanctions Sponsored Projects UDAKs listed on any delinquent activity reports will be subject to suspension of expenditure privileges, including personnel charges, until all delinquent reports are submitted.

13 Contact Info: Director: Velma Stamp Activity (Effort) Coordinators & Training: Jennifer Hutson Randy Trussell Office of Grants and Contracts Accounting 19 Hagood Avenue Harborview Office Tower, Suite 608 PO Box Charleston, SC Fax: