The requirement for time and effort certification on federally sponsored programs originated under Office of Management and Budget Circular A-21 Cost Principles for Educational Institutions, Section J.10. The release of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) on 12/19/14 superseded Circular A-21 and extended many of the same requirements (see note, below) under Section 200.430 Compensation - Personal Services. The University uses effort certifications completed via the our internal reporting system (Effort@UVa) to fulfill the following requirements regarding compensation for personal services on sponsored programs:
- ensure that committed effort on sponsored activities is documented, whether or not the financial support for the effort is provided by the sponsor or other University funding sources;
- verify that payroll costs charged to specific sponsored activities is commensurate with the certified effort expended toward those activities;
- document effort toward various clinical activities; and
- account for 100% of University effort.
University policy FIN-027 Time and Effort Certification establishes the roles and responsibilities of various parties and offices with regard to effort reporting and certification.
Note: The University believes that Uniform Guidance Section 200.430 may provide some additional flexibility not previously available; therefore, we we have included the time and effort policies, systems and processes in our ongoing comprehensive review of the University's internal control environment to see what efficiencies and compliance enhancements may be gained by a different approach to fulfilling our financial obligations and requirements.
- FIN-027 Time and Effort Certification
- FIN-028 Minimum Effort on Federally Funded Sponsored Research Activities
- UVA Time and Effort Certification Procedure 8-31
- Uniform Guidance - Compensation - personal services
- K Awards - NIH Career Development Awards - High level overview of NIH K award salary caps, effort requirements and references.
- Responsibilities of the Effort Reporting Coordinator (ERC) and Backups
- Effort@UVa FAQs
II. TOOLS AND GUIDES
- 2019 Time and Effort Certification Report Distribution Calendar
- Definition of Activities (by Section of the report)
- Online Certification Process Timeline
- ISDS Organizational Values Request form - Go to the Organization Values Request Form > Change Contacts for an Organization and then complete the Service Now request process to submit changes for ERC roles.
- Time and Effort Certification Overview for Faculty - A Powerpoint presentation that provides an overview of the Time and Effort Certification concepts and processes.
- For current and prior NIH salary cap amounts visit the NIH website.
- UVA Human Resources Labor Distribution Information
- Labor Distribution Adjustments
- LD UPG Calculator Spreadsheet
Please direct any feedback to Office of Sponsored Programs (Post Award) at firstname.lastname@example.org.