The Office of Management and Budget Circular No. A-21 Cost Principles for Educational Institutions establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. Particularly, Section J (10)(c) requires that work performed directly on sponsored agreements and for other work allocable as F&A costs are identified and documented by the institution. Faculty and staff participating in active externally sponsored projects during the previous semester must complete the Time and Effort Report Form.The Time and Effort Report serves two purposes:
- Certify that time paid to an individual from a grant was actual time spent working on that particular grant.
- Certify that time shown as cost sharing was actual time spent working on a particular grant but charged to another Cost Center.
Individuals are selected for the report in two ways:
- They are paid directly from a grant.
- There is a cost match commitment of time on at least one sponsored project. (Funds from a federal grant cannot be used as cost match to another federal grant.)
PIs, co-PIs, and other key project faculty and professional staff paid by project funds or whose research time is used as a match are required to complete and return this form. Each sponsored project worked on during the previous semester, and the percentage of time (% effort) that was committed to each project must be listed and confirmed on this form. This also assists in verification that "salaries and wages charged to sponsored agreements as direct charges, and to residual, F&A cost or other categories are reasonable in relation to work performed." It is the responsibility of the PI of a grant to obtain all Time and Effort Reporting Forms for the individuals on his or her grant.Please contact the Grants Accountant for the Time and Effort Form.
If in doubt, please contact Research Services to determine the need for a time and effort reporting form.