Policies and Procedures
Lesley's policy is to comply with all applicable federal
regulations and guidance regarding time and effort reporting to
ensure good stewardship of the funds provided to the University for
grants and sponsored projects. The University's effort distribution
system and certification reporting system requires that all effort
directly associated with a sponsored program be classified
consistently, regardless of whether the salary is charged to the
sponsor or to the cost shared by the University.
As a condition of receiving funding from the federal government,
the University is required to maintain and certify the percentage
of effort employees devote to externally-sponsored projects. The
University's effort reporting system is an after-the-fact system
requiring the completion of an Effort Reporting form (see
Faculty and staff are expected to commit some level of effort
(i.e., greater than 0%) on proposals in which they are listed as
Principal Investigator, or key personnel. Since these roles assume
responsibility for the scientific, administrative, and financial
management of an award, it is assumed that fulfilling these
responsibilities requires time and effort. However, there are
instances in which certain types of proposals do not require
individuals to commit any level of effort. These exceptions include
equipment and instrumentation grants, student augmentation grants,
and faculty training grants.
Faculty and professional staff shall complete an Effort
Reporting Form near the end of each academic term. Hourly staff
shall complete bi-weekly time sheets to certify their effort.
WHAT IS EFFORT?
An individual's effort is defined as the percentage of time
spent on a particular work-related activity, such as instruction,
research, advising, administration, etc., for which the individual
is compensated by the University.
WHAT IS EFFORT REPORTING?
White House Office of Management and Budget (OMB) federal
regulation OMB Circular A21 requires that Lesley
University certify the effort for each employee who expended effort
on a federally-sponsored project. Incomplete or improper reporting
of effort is a compliance violation that could result in audit
disallowances and/or withholding of federal research funding.
The percentage of effort on an Effort Report
should be consistent with commitments made by the individual to the
sponsor. The Effort Report also compares the percent of
effort spent on a project and the percent of
salary charged to that project. The percent of
effort spent on a federally-sponsored project should not
be less than the percent of salary charged to the
EXAMPLE OF EFFORT REPORTING FORM
Failure to submit the Time and Effort Certification Form may
result in the suspension of grant activity.
EFFORT REPORTING SCHEDULE
Effort reports are generated on a semi-annual and quarterly
schedule, depending on an individual's classification. The below
text shows the six (6) Reporting Periods for the year (2) for
Academics and (4) for non-Academics:
EFFORT REPORTING CYCLES AND DATES
There are four effort reporting cycles a year. The below chart
details which Effort Reports are included in each cycle, the
deadline for reports to be issues, and certification deadlines.
Effort Reports included
*depending on Leap Year
EFFORT REPORTING POLICY
Each school's budget officer shall maintain the
University-approved system of after-the-fact confirmation to
substantiate salary costs that are directly charged to federally
funded projects consistent with the following standards:
Getting Started: Grant Proposal Process
Funding Opportunities Grant Writing and Management Guidelines Documents and Forms Information for Institutional Grant Applications Recently Funded Project Policies and Procedures
Office of the Provost29 Everett StreetCambridge, MA 02138(617) firstname.lastname@example.org