Policy Number: 12000.004
Unit: Grants and Contracts
1.0 Policy Statement
As a condition of accepting and receiving sponsored awards, the University must assure that the effort expended on federally sponsored projects justifies the salary charged to those projects. The University provides this assurance by requiring the certification of periodic effort reports for faculty and staff whose salary is funded by one or more sponsored projects and/or cost sharing accounts during the effort reporting period. Compensation for employees should be considered reasonable.
It is the policy of Jackson State University to comply with the Federal guidelines and regulations regarding Time and Effort Reporting and Certification as required by the Federal Office of Management and Budget Cost Principles for Educational Institutions rules and regulations.
2.0 Purpose
This policy outlines the University’s policy to adhere to effort reporting as defined in the Uniform Guidance §200.430 which contains the Federal regulatory requirements for internal controls over certifying time expended on sponsored projects. This section also defines the criteria for acceptable methods of charging salaries and wages.
3.0 Definitions
3.1 Effort – Proportion of time spent on University related activity funded for which compensation is received.
3.2 Effort reporting – Reporting mechanism used to document salaries charged for work performed on a federally sponsored program.
3.3 Sponsored Project Effort – Activities paid by sponsored research, sponsored instruction and training, and all other sponsored projects, including cost sharing committed to sponsored projects. The system identifies each sponsored project separately with the commensurate percent effort.
3.4 Non-Sponsored Project Effort (University funded) – University activity that is funded by non-sponsored operating and discretionary accounts, such as activities related to instruction, departmental research, department administration and other institutional activities.
3.5 Cost Sharing Activities – Effort and other activities associated with an identifiable sponsored award which is not reimbursed by the sponsor and is funded by the University. Sponsored Project Effort does not generally include activities funded by start-up funds or general department research funded from non-sponsored sources.