The Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Final Rule, 2 CFR 200, December 26, 2014 ("Uniform Guidance"), sets forth standards for obtaining consistency and uniformity in organizations expending Federal awards. 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 investigators on sponsored projects are personally responsible to certify the amount of effort that they and their employees spend on sponsored activities.
The purpose of this policy is to define effort reporting, as well as identify those individuals who must comply.
"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). Individual effort is expressed as a percentage of the total amount of time spent on work-related activities—instruction, research (including externally-funded research), service, and administration--for which Davidson College compensates an individual.
"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.
In accordance with Uniform Guidance, Davidson College (non-Federal entity) requires effort reports for all faculty and staff who work on sponsored projects that are federally-funded, regardless of whether the effort is paid or unpaid. Davidson College uses after-the-fact certification. Faculty and staff submit time and effort reports annually in August via Banner Self-Service. Non-exempt employees who complete auditable timecards are not subject to effort reporting procedures. Effort reports must comply with Uniform Guidance Standards for Documentation of Personnel Expenses as follows:
The Director of Grants and Contracts shall oversee this policy and review it at least once every two years. Changes to this policy shall be made in accordance with the college's Policy on Policies.
Adopted: August 18, 2008
Last Revised: September 28, 2015
Last Reviewed: October 15, 2015