introduction to effort reporting and ecrt

1. Introductionto Effort Reporting and ECRT Nova Southeastern University

3. Effort Reporting Context and Key Terms

4. Effort �Effort� is the proportion of time spent on any single professional activity and is expressed as a percentage of the total professional activity for which an individual is employed by an institution Effort is NOT based on a standard 40 (37.5 at NSU) hour work week Effort is a reasonable estimate Total effort must equal 100%

5. Proposed & Committed Effort Proposed: The amount of effort (in %) that is proposed in any sponsored project application, regardless of whether salary support is requested. Example: Dr. Jones submitted a proposal to NSF. In this proposal, he told NSF he would give 40% of his effort to the award. Dr. Jones�s proposed effort is 40%. Committed: The amount of effort (in %) promised by the institution in the proposal or the amended effort (in %) included in the award documentation. Example: Dr. Jones receives his NSF award with a 10% reduction to his proposed 40% payroll and effort. Dr. Jones�s committed effort is 30%.

6. Effort Reporting Context

7. Sample Effort Report

8. Why Certify Effort?

9. Effort Certification � �20-second elevator description�: Certification is a means of verifying that appropriate labor expenses were charged to the Federal government Labor expenses typically represent the majority of direct costs of research (therefore, auditors focus here first) Effort Certification: Ensures proper use of federal research funds Effort supported (paid) by the project has been performed as promised, and Effort expended in support of a project, but not paid by the project, has also been performed as promised. Documents effort system compliance Captures academic department cost, which is part of the administrative (F&A) cost rate Why Certify Effort?

10. OMB Circular A-21, Section J.10 As recipients of federal research funding, universities must abide by A-21 (Cost Principles for Educational Institutions) Effort reporting requirements After-the-fact activity reports must reflect the distribution of activity expended by employees, as a percentage Reports must reasonably reflect the activities for which employees are compensated by the institution Must confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during the period Reports must be signed by the employee, principal investigator, or responsible official using suitable means of verification that the work was performed. Confirmation of personnel costs charged to sponsored agreements Certification of all employee activities on an integrated basis(i.e., 100% effort)

11. Areas of Risk

12. Recent University Audits

13. Risks of Non-Compliance Impact to the institution: Susceptible to False Claims Act allegations Institution may owe direct cost refunds Sponsor may reduce future funding Adverse publicity Impact on the individual: Susceptible to False Claims Act allegations Possible criminal charges May lose access to current institutional funding

14. Role of �ECRT�(Effort Certification & Reporting Technology)

15. Completely Web-Based Facilitates Signing of Effort Reports by Those with First-Hand Knowledge Results in Certification Based on How Time Was Spent Promotes Completion in a Timely Manner Promotes �Proactive� Effort Reporting Controls the Delegation of Authority for Effort Certification Provides Electronic Archiving of Past Certifications ECRT Functionality Overview

16. ECRT � Home Page

17. ECRT � Effort Statement (Page 1)

18. ECRT � Effort Statement (Page 2)

19. ECRT � Certification Activities

20. NSU Effort Reporting Resources Ashley Porter, Central Effort Administrator Contact Information: Telephone: 954-262-5374 E-mail: ECRT@nova.edu

21. Questions