Departments Should Submit Financial Changes Related to Effort/Labor Reporting

As the year is coming to a close, and the effort reporting verification time window is also close approaching (January 2017), the Office of Sponsored Programs Administration (OSPA) has suggestions and requests to help everyone experience a smoother effort reporting process.

OSPA encourages all researchers/departments who may have received an external award, contract or grant and need to make financial changes related to effort/labor (such as Labor Reallocations or LRs) to do so as soon as possible.

This includes any payroll changes related to effort contributed by any Saint Louis University employee performing or participating in a:

• Sponsored program
• Sponsored activity
• External funding or sponsorship
• Award(s)
• Contract(s)
• Agreement(s)
• Research project
• Sub-award(s)
• Cost-shared labor

This applies whether the recipient was paid by the award or not (cost-shared) – any cost-share cost(s) (Z code or unpaid labor cost for work on an award). For example, if an individual receives funding from an external sponsor and does not receive pay from the grant/award but is not getting paid from it, per regulations, it is still effort reportable.

This notice aims to help ensure that each effort report is as accurate as possible and avoids any potential compliance issues or the need for adjustment(s).

OSPA also requests that office managers collect a certified/verified effort report(s) for any personnel who is/may be leaving the institution and who has contributed effort on a sponsored activity. If possible, do this prior to their departure.

Email effort@slu.edu with any specific questions regarding effort reporting or for related assistance.

Additional Information

Effort Defined:
Effort: Percentage of time spent on a sponsored project or activity, which may be equal to or greater than the salary charged to the sponsorship, and can be the same or different from the planned effort percentage committed to such activities.

Related Regulations:
Colleges and universities must support and document salary charges made to Federal grants and contracts (2 CFR part 220). Colleges and universities have used time reports and activity reports (time and activity reports) as the main support for salaries and wages charged to Federal awards (2 CFR part 220, Appendix A, § J.10.c). Employees generally prepare time and activity reports, which show the amount of time that the employee charged to various activities, including Federal awards. By signing a time report or an activity report, the employee certifies the accuracy of the time spent on certain activities.
2 CFR 200- 200.430(i)(1) –iii. Reasonably reflect the total activity for which the employee is compensated by the entity, not exceeding 100 percent of compensated activities, or Institutional Base Salary iv. Encompass both federally assisted and all other activities compensated by the institution on an integrated basis