Time and Effort Reporting
Time and Effort Reporting (T&E’s) and Summer Appointments (PPG-ORSP Website)
1. Summary. This process is used to indicate the distribution of faculty and project staff salaries (excluding students) and is based on budgeted, planned, and assigned working activity. Reporting is periodically updated to reflect any significant changes in work distribution.
For example: Recently awarded projects may have cost share commitments in the form of salary release time provided by the department and college. This reporting process should be initiated as soon as possible to document that activity.
2. Process. Time and Effort Reports (Academic Year Form (Time and Effort Reporting), Summer (Appointment) Form) are completed at the beginning of each semester, in advance of the employee’s performance start date, for each employee (excluding students) working on sponsored project accounts. Modified forms or “Revisions” should be submitted in a timely fashion as changes (new awards, account number changes, effort changes, etc.) occur during the specified award period. Each form submitted should be signed by the employee signifying that they understand and are verifying their participation in each project account referenced approved by the Principal Investigator as well as appropriate administrative officials.
3. Applicable Costs. Costs applied to an award are generally permissible on sponsored agreements, if they are:
Reasonable – A prudent person purchasing this item would have paid this price.
Allocable – Expenses can be allocated to the government activity based on benefit derived, cause and effect, or other equitable relationship.
Allowable – Allowable as specified by government regulations (OMB A-21, Section J) and award restrictions.
Consistently Treated – Similar expenses charged to other entities by the University must be treated the same in like circumstances as with the government.
Costs on federal awards must comply with OMB Circular A-21 and any additional specific terms attached to the award.
4. Compensation Rate. In accordance with federal requirements, and the Office of Management and Budget (OMB, Section J10d(1), all salaries charged “will be based on the individual’s regular compensation for the continuous period which, under the policy of the institutions concerned, constitutes the basis of their salary”.
5. Overtime. Salaries and wages outside the individual’s regular compensation, i.e. overtime, must have the prior written approval by the sponsoring agency providing the particular award affected. Federal projects are governed by OMB, Section J10d(1) “In no event will charges to sponsored agreements, irrespective of the basis of computation, exceed the proportionate share of the base salary for that period.”
6. Summer Compensation (periods outside the academic year). Faculty summer salaries outside their normal university contracts and/or appointments are not considered “outside the individual’s regular compensation” or overtime. Per OMB J10d(2), salaries charged for “summer months or other periods not included in the base salary period will be determined for each faculty member at a rate not in excess of the base salary divided by the period to which the base salary (or contract) relates”.
7. Salary Verifications. These are forms federally required per OMB Section J10c(2) forwarded by ORSP that reflect after-the-fact activity records . These must be signed by the supervisor, principal investigator, or responsible official verifying that the work was performed and indicates upon verification that salaries charged to the sponsored agreement(s) referenced are reasonable in relation to the work performed. Errors on Salary Verifications should be documented on or attached to the form(s), signed by the responsible official and returned to ORSP as soon as possible in order to address any required corrections.
8. After-the-fact Time and Efforts. Every effort should be made to initiate payroll forms (T&E’s, Summer Appointments, etc.) in advance of the individual’s performance start date. Late submissions should be avoided when at all possible. However it is recognized that periodically the official award notice does not arrive until after some work may have begun or there may rarely be other unavoidable circumstances. All after-the-fact submissions must be in compliance with OMB as indicated above in Section 3 and should include substantiation as detailed in the ORSP Cost Transfer Policy.