- Quick References
- Summer Salary
- PI Portal
- Financial System Upgrades
- Payments
- College Research Contacts
- Policies & Procedures
- NCSU Policies, Regulations & Rules
- Cost Accounting Standards (CAS)
- Budgeting Techniques
- OMB Circulars
- Federal Checklist for FDP Agencies
- Compliance / Pre-Audit Responsibilities
- Grad / Post Doc Health Insurance
- Direct vs. F&A Costs
- NSF Sponsored Fellowships Allowance
- NSF Two-Month Salary Policies
- Types of Deposits
- Closing a Fixed Price Account
- Honoraria
- Roles & Responsibilities
- Forms
- Cost Sharing & TEARS
- Overview
- TEARS Access Instuctions
- TEARS PI Instuctions
- TEARS Dept. Head Instructions
- TEARS Coordinators Manual
- TEARS General FAQ's
- TEARS FAQ's for PI's
- Cost Sharing Defined
- Cost Sharing Top Ten Reminders
- After the Fact Cost Sharing Guidelines
- Regular Monthly Effort
- Non-TEARS Effort
- Subject & Not Subject Earning Codes
- Top 10 Reminders for Colleges
- TEARS FAQs for PIs
- Cost Sharing and TEARS Checklist
- TEARS Coordinators
- PAR System (Prior Approval)
- Closeout
- Reporting
- Federal & State Links
- Redistributions
- F&A Costs
- Service Center Information
- Training
- Research Administration Management Program
- References
- Contact Us
- Intranet
Federal OMB Circular A-21 (Cost Principles for Educational Institutions), section J(10) states that we must have a method to document all effort, whether treated as direct or F&A, for sponsored agreements. It also states that we must certify this effort after-the-fact.
At NC State University we use the "Plan-Confirmation" method. This means that:
- Personnel assignments should reflect anticipated work distribution.
- Assignments (and reallocation of funds) should be updated timely to reflect changes.
- Cost sharing should be entered at the beginning of an award and updated as needed.
- Effort report will be certified at the end of the fiscal year.
Federal regulations require that employees engaged in sponsored activities periodically review and certify their effort if they have the following:
- Direct labor charges to sponsored projects: Employees who work on sponsored projects and whose salary is funded by the sponsor.
- Cost sharing on sponsored projects: Employees who work on sponsored projects but whose salary is funded by an entity other than the sponsor (may be another sponsor, the University, or a gift or foundation account).
- Federal Appropriations
NOTE: Hourly employees paid on a bi-weekly basis are exempt from effort reporting requirements because the timesheet that is completed and signed at the end of each two-week period serves as certification of effort. If there is a change in distribution, the time sheet should reflect the change and be re-signed by the individual.
Survey Periods
- Survey Periods 7/1 - 6/30. This coincides with the University Fiscal Year.
- Summer effort reports are only generated for 9-Month EPA employees who receive Summer Salary (Supplemental Pay) for work on sponsored projects during the summer months. This should be identifiable by the 601 and 602 earnings codes. The survey period is 5/16 - 8/15.
REMEMBER: The percentages of effort certified should reasonably approximate how an employee actually worked during a given period.