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Effort Certification: Difference between revisions
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Acceptance of federal awards obligates the University of Nebraska Medical Center (UNMC) to comply with the federal government’s rules, regulations and guidelines applicable to sponsored programs. Federal cost principles per the OMB circular A-21 “Cost Principles for Educational Institutions” require costs to be properly allocated to the program that received the benefits of the costs incurred. See [[Direct Cost|UNMC Policy No. 6100, Direct Cost]] for additional information. | Acceptance of federal awards obligates the University of Nebraska Medical Center (UNMC) to comply with the federal government’s rules, regulations and guidelines applicable to sponsored programs. Federal cost principles per the OMB circular A-21 “Cost Principles for Educational Institutions” require costs to be properly allocated to the program that received the benefits of the costs incurred. See [[Direct Cost|UNMC Policy No. 6100, Direct Cost]] for additional information. | ||
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The Effort Certification system is UNMC’s process for ensuring compliance with the payroll distribution requirements of the | The Effort Certification system is UNMC’s process for ensuring compliance with the payroll distribution requirements of the Office of Management and Budget (OMB) Circular A-21, which addresses "principles for determining costs applicable to grants, contracts, and other agreements with educational institutions." The policies, provisions, and cost accounting standards in A-21 are mandatory for institutions which directly or indirectly receive federal funds. | ||
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In describing how to best track effort on federal projects, OMB Circular A-21 states the following: "In the use of any methods for apportioning salaries, it is recognized that, in an academic setting, teaching, research, service, and administration are often inextricably intermingled. A precise assessment of factors that contribute to costs is not always feasible, nor is it expected. Reliance, therefore, is placed on estimates in which a degree of tolerance is appropriate." UNMC has determined 5 percentage points is a reasonable degree of tolerance for effort reporting estimates. | In describing how to best track effort on federal projects, OMB Circular A-21 states the following: "In the use of any methods for apportioning salaries, it is recognized that, in an academic setting, teaching, research, service, and administration are often inextricably intermingled. A precise assessment of factors that contribute to costs is not always feasible, nor is it expected. Reliance, therefore, is placed on estimates in which a degree of tolerance is appropriate." UNMC has determined 5 percentage points is a reasonable degree of tolerance for effort reporting estimates. | ||
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OMB Circular A-110 Subpart C .25 (c)(3) states that “the absence for more than three months, or a 25 percent reduction in time devoted to the project by the approved project director or principal investigator” requires the prior approval of the federal sponsoring agency. | |||
== Policy == | == Policy == | ||
UNMC uses the Effort Certification Report as its method of documenting employee effort performed on federal projects. In regard to an Effort Certification Report, [http://www.whitehouse.gov/omb/circulars_a021_2004/ OMB Circular A-21] stipulates the following requirements: | UNMC uses the Effort Certification Report as its method of documenting employee effort performed on federal projects. In regard to an Effort Certification Report, [http://www.whitehouse.gov/omb/circulars_a021_2004/ OMB Circular A-21] stipulates the following requirements: | ||