Welcome To The Office Of Sponsored Accounting Website For Effort Reporting
The Office of Sponsored Accounting (OSA) works collaboratively with the Office of Sponsored Programs (OSP) to assist and support Syracuse University’s mission and dedication to research by providing guidance, assistance, education, and compliance throughout the effort certification process.
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Overview to get you started: Effort Reporting Training
The federal government requires an effort report when an individual is compensated by or has agreed to contribute time to a federally sponsored project. All faculty who serve as Principal Investigators (PI) on sponsored agreements are personally responsible to certify the amount of effort that they and their employees spent on sponsored activities.
The effort devoted to sponsored projects, whether charged to the sponsor or cost-shared by the University must be reflected in the University’s payroll system and its associated systems of records.
What is effort and effort reporting? Effort Reporting Glossary (PDF)
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-share). 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.
Federal requirements regarding effort reporting
The Office of Management and Budget’s (OMB) Uniform Guidance defines what costs are allowable and allocable to federal grants.
Uniform Guidance sets forth criteria for acceptable methods of charging salaries and wages to federally sponsored projects. A-21 requires a payroll system that directly charges salaries to appropriate projects.
Uniform Guidance also requires that the University develop a mechanism to determine or confirm how individuals actually expend effort during a specified time period. These effort reports must be performed on a regular schedule and must be certified by individuals who have first-hand knowledge of 100% of the employee’s compensated activities. In most cases, that would be the employee or the direct supervisor of that employee.
University Effort Reporting Periods Payroll Calendar
Faculty Effort Reporting Periods:
- Spring (January 1 – May 7)
- Summer (May 8 – August 23) Certification Calendar (DOC)
- Fall (August 24 – December 31)
Staff (including Grad Assistants) Effort Reporting Periods:
- Spring (January 1 – May 15)
- Summer (May 16 – August 15) ERS – Read Only Feature (PDF)
- Fall (August 16 – December 31)