Time and Effort Reporting and Tracking

In order to comply with federal guidelines -- (OMB) Circular A-21, Section J.10.a -- each principal investigator and grant-funded researcher on a federal or state grant must sign a Time and Effort Report certifying the amount of time and effort devoted to each sponsored (grant-funded) and institutional activity.

The Time and Effort Report:

• should be based on a reasonable estimate of work performed
• shall be submitted at the end of each semester and summer
• is signed by the employee and the Director of ORSP
• will be closely examined if the award undergoes a federal audit

A Time and Effort Report must be completed and returned to the Office of Research and Sponsored Programs at the end of each academic year and at the end of the summer by every University faculty or staff member working on an externally-funded project, regardless of whether the faculty or staff member is paid by external funds or is an unpaid contribution ("in-kind" match or cost-share). Non-exempt employees who record hours on a timecard do not need to complete a Time and Effort Report. ORSP will send the Time and Effort reports to you for completion at the end of each academic year and at the end of the summer.

The Time and Effort Report records areas in which work was performed during the period according to the percentage of time spent within the area based on a reasonable estimate. For example, if a faculty member spent on average 30 hours per week engaged in institutional work such as teaching and curriculum development and 10 hours per week on grant activities, the percentage effort for each would be 75% and 25%. The total amount must add up to and not exceed 100%.

Principal Investigators are responsible for ensuring that those involved in the grant are not "over-committed." The total distribution of effort dedicated to all activities for an individual cannot exceed 100%. For example, if a PI must devote 95% effort to a funded grant and 5% effort to teaching, he or she cannot agree to chair a search committee that will require 3-4 hours per week as this will put the total effort over 100%.

If a new award or duty increases an investigator's committed effort to greater than 100%, the investigator must revise the level of effort required by the grant agreement or reduce effort on other activities.