TIME AND EFFORT REPORT	No. 4-33	Rev. 11-14-79
		Date 8-17-77

OLD VERSION

I. PURPOSE

To outline the responsibilities for generating, approving and utilizing the time and effort report as required by federal government agency audit regulations.

II. DEFINITIONS

Time and effort report is required by federal regulation to set forth the distribution of a faculty member's time and effort in work on sponsored projects. FMC 73-8, clause J7d requires "institutional payroll systems must be supported by either (1) an adequate appointment and workload distribution system accompanied by monthly reviews performed by responsible officials and reporting of any significant changes in workload distribution of each professor or professional staff member or (2) a monthly after-the-fact certification system which will require the individual investigators, deans, department chairs or supervisors having first-hand knowledge of the services performed on each research agreement to report the distribution of effort."

III. PROCEDURE

A. Time and effort report will be generated through the Accounting Department at a time interval required by federal regulations (presently on a monthly basis) and contain a minimum of information required by federal regulation FMC 73-8, clause J7d.

B. Time and effort report must be certified by the "immediate supervisor" (principal investigator, department chair, dean) that the payroll percent of the salary equates to the actual percent of time or effort for that payroll interim for the individual affected.

C. The time and effort report is returned by the supervisor to the Controller's Office where the changes in time or effort will be correlated to the changes in percent of salaries or wages being paid from the specific project on an ex post facto basis.

D. The Controller's Office will make certain that there is a reasonable relationship between the coding of the certification of effort report and the coding of the cash flow. The percent of effort identified for each cost code on the certification must be the same as the percent of payment unless such difference can be justifiably explained.

E. The Controller's Office will be responsible for initiating payment adjustments to comply with the certifications. Necessary adjustments should be made within 60 days of the end of the month being certified.

F. A copy of the time and effort report will be made available to the Office of Grants and Contracts as requested and as required by future audit regulations as the custodians of the prime audit file.