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Home :: Policies :: Time and Effort Reporting

Time and Effort Reporting

Responsible Department
Grants & Contracts Administration
Effective Date
  1. .

    Policy Purpose

    The purpose of this policy it to establish the requirements for Principal Investigators (the “PI”) and the Grants and Contracts Administration to report time and effort on sponsored agreements at the University of North Georgia (the “University”).

  2. .


    1. Time and Effort: The work or the proportion of time spent on any activity and expressed as a percentage of total time worked. Total effort for an employee must equal 100%. Salaries and wages charged to sponsored projects must be based on effort expended.

    2. Institutional Base Salary (IBS): Annual compensation paid by an institution of higher education for an individual’s appointment, whether that individual’s time is spent on research, instruction, administration, or other activities.
  3. .

    Policy Statement

    When the University receives an award that requires Time and Effort from a University employee, the PI must maintain an accurate system for reporting Institutional Base Salary that is devoted to sponsored projects.  All employees involved in certifying effort must comply with the federal regulations presented in the OMB Uniform Administration Requirements and University Procedures for Grants and Contracts Time and Effort Reporting.

  4. .

    Support Information

    1. The Time and Effort Reporting Policy implements the Federal requirements set forth by the Office of Management and Budget Uniform Administrative Guidance 2 CFR 200.430.

    2. Improper or inadequate certification time and effort can result in the following restrictions imposed on the University by the Federal Government: Payback of award funds to sponsor; Withholding of future funding; Special monitoring by sponsor; Audit findings; Requirement for corrective action plan; Designation as a “high risk” institution; Loss of Expanded Authorities; Payment of punitive damages.
  5. .


    Any related operating procedures must comply with and should reference this policy.

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