Effort Reporting Methods and Expectations
Uniform Guidance (2 CFR 200) requires that institutions maintain a system of internal controls that provide reasonable assurance that charges to federally sponsored projects are accurate, allowable and properly allocated.
The University uses Plan-Confirmation and After-The-Fact Effort reporting to ensure compliance with 2 CFR 200. Most faculty, staff, and students certify effort under the Plan-Confirmation method. At the beginning of each fiscal year, salaries and wages are planned and distributed to activities based on the employees' anticipated effort. The anticipated effort is set by the employee in conjunction with the unit administrator and principal investigator as necessary.
Plan-Confirmation is when a supervisor, likely in conjunction with an employee, prospectively assigns effort to activities over the certification time period. The employee's effort is distributed through the Department Budget Earnings (DBE) in M-Pathways. The DBE must reflect the appropriate class codes. The effort distribution must be adjusted when a significant change in effort occurs. If the change is retroactive more than four (4) months or for a period already certified, then follow procedures for Policy for Retroactive Salary Transfers. At the end of each certification period, the distribution is confirmed when the employee certifies the Effort Certification Report.
Expectations for Plan-Confirmation of the Principal Investigator, Employee, Supervisor and Unit Administrator (or designee)
- Annually develop an effort plan for all required employees who certify via the Plan- Confirmation method. The effort plan is to be implemented by July 1st each year (September 1st for University-Year faculty). Make adjustments to plan, as needed, by processing the appropriate Personnel Action Request (PAR) transaction.
- Quarterly, it is recommended, each employee reviews their effort distribution to determine if it is still reasonable and make adjustments to the plan as needed. Make adjustments to plan, as needed, and initiate these changes by processing the appropriate PAR transaction.
- The employee certifies the Effort Certification Report.
After-the-Fact Confirmation Method
This method is used for non-instructional sponsored pool and temporary employees who certify their effort when they report hours worked each pay period.
Expectations for After-the-Fact Confirmation of the Principal Investigator, Employee, Supervisor and Unit Administrator (or designee)
Employee and supervisor review effort distribution for appropriateness and accuracy before submitting each timesheet.