Effort Reporting
Background
Effective 7/1/2007 the University adopted after the fact confirmation as the method to be used. This method requires certification no fewer than 2 times a year. Semi-annual confirmation is considered best practice in the University community and enables Tulane to ensure that cost transfers are recorded timely.
Policy
The University uses a semi-annual confirmation requirement whereby employees with PAYROLL charged to one or more sponsored projects will certify the accuracy of semi-annual EFFORT. An automated Effort Reporting System (ERS) will be used to prepare the effort statements. The period ending dates generally used will be December 31st and June 30th
- Faculty, graduate students, administrative and professional employees paid on sponsored projects are subject to the certification requirement.
- Students charged to work study are not subject to the certification requirement.
- Effort statements will be prepared to include 100% of University effort related to base pay. Effort is not the same as hours. Effort percentages are based on total effort, not scheduled work hours.
- Certification statements will be prepared on the basis of 100% effort, not the underlying payroll dollars.
- Faculty must certify their own effort statements. Terminated faculty should be certified by the Department Chair if he/she has sufficient knowledge of the work performed. A paper form may be printed and signed by terminated faculty if necessary, with the Chair or Administrator carrying out the electronic certification with a note indicating the paper form on file.
- Effort reports for grad students and staff must be completed and certified by the employee, Faculty, the PI, or other responsible official using suitable means of verification that the reported effort was actually expended. The means of verification must be documented and available for review. A paper form may be printed and signed by terminated staff if necessary, with the Chair or Administrator carrying out the electronic certification with a note indicating the paper form on file.
- Effort is required to be certified within 45 business days of forms availability on ERS. Forms availability will be communicated by the ERS Administrator.
- Department Chairs are responsible for the timely completion of effort reports by their faculty and staff.
- Cost disallowances on sponsored projects resulting from failure to timely complete effort forms or inaccurate effort reporting will be charged to the department’s unrestricted account(s).
Procedures
- The Controller’s Office will be responsible for initiation of ERS certification periods and for overall system maintenance. Access will be restricted to those with access to payroll information.
- The system provides a work-flow to accommodate pre review, certification, and post review roles.
- It will be incumbent on departmental administrative personnel to pre certify effort (review and correct the forms) prior to the completion of the certification role.
The pre review and certification roles support salary reallocations that are needed when actual effort varies from the allocation actually paid during the certification period. Retroactive payroll will be performed through the normal channels until the effort statements are prepared.
