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Effort Certification Policy

As a recipient of federal funds, Carleton College must comply with the Office of Management and Budget (OMB) Circular A-21 (Cost Principals for Educational Institutions). Section J.10 requires certification of effort to document salary expenses charged directly or indirectly against federally sponsored projects. This process ensures that salary and wages are properly expended and that actual effort is consistent with the originally budgeted effort. Carleton’s effort reporting policies and procedures are intended to meet this requirement.

Carleton uses an “after-the-fact effort reporting” system to comply with the federal effort certification requirement. Under this system, the distribution of salaries for employees working on federally funded projects will be supported by Time and Effort Certification Reports. Hourly employees and student workers will not receive a form as their time is certified via electronic time sheets.  Recipients of workshop stipends and other onetime payments will not be required to complete the form either.

Time and Effort Certification reporting will reasonably reflect the percentage distribution of effort by Carleton faculty and exempt employees charged to federally funded projects. Effort is not determined based on a 40 hour week, but rather on total hours worked. It is based on 100% of activities for which you are being compensated, including sponsored and non-sponsored activities, for a given time period. Effort is expressed as a percentage.   

Each employee will complete and sign his/her effort certification. Federal requirements stipulate that anyone certifying another individual must have first-hand knowledge of that individual’s actual effort.

Time and Effort Certification reports will be required twice per year as it applies to your specific grant. The Business Office will distribute the form in June for the academic year and again in September for the summer.

Keywords: federal funds; grants; time reporting;

Last Reviewed: Jul 29th, 2014

Maintained by Business Office