1. Effort Certification at UACES
SANDRA WILLIAMS
Office of Sponsored Programs

2. 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.

3. 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.

4. Why do we certify Effort?
The Uniform Guidance, specifically section 2 CFR 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.

5. 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

6. 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

7. 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

8. 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

9. Examples of suitable means of verification:
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

10. 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.

11. 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.

12. 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

13. 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.

14. 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

15. 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.

16. 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.

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

19. 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.

20. 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

21. SHERYL BAKER Information Technology
THE PROCESS
SHERYL BAKER
Information Technology

22. OLD EFFORT REPORT

23. 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.

24. 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.

25. 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

26. 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

27. Getting to Effort through Self Service
Go to Banner Self Service

28. Getting to Effort through Self Service

29. Getting to Effort through Self Service

30. Getting to Effort through Self Service

31. Self Certify

32. 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’.

33. 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).

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

35. Certifying
If you agree, Click “I Agree”

36. PI Actions Certify/Post Review

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

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

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

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

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

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

43. 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.

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

45. Requesting Changes

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

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

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

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

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

51. 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

52. 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 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

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

54. Questions