Effort Reporting Methods and Expectations
OMB Circular A-21 describes acceptable methods of effort reporting. The university uses two of these methods, Plan Confirmation and After-The-Fact Effort reporting. Most faculty, staff, and students certify effort under the Plan Confirmation method. At the beginning of each fiscal year, salaries and wages are planned and distributed to activities based on the employees' anticipated effort. The anticipated effort is set by the employee in conjunction with the unit administrator and principal investigator as necessary.
Plan Confirmation Method
Plan Confirmation is when a supervisor, likely in conjunction with an employee, prospectively assigns effort to activities over the certification time period. The employee's effort is distributed through the Department Budget Earnings (DBE) in M-Pathways. The DBE must reflect the appropriate Class Codes (as detailed on page 7). The effort distribution must be adjusted when a significant change in effort occurs. If the change is retroactive more than four (4) months or for a period already certified, then follow procedures for Policy for Retroactive Salary Transfers. At the end of each certification period, the distribution is confirmed when the employee signs the Effort Certification Report.
Expectations for Plan Confirmation of the Principal Investigator, Employee, Supervisor and Unit Administrator (or designee)
- Annually develop an effort plan for all required employees who certify via the Planned Confirmation method. The effort plan is to be implemented by July 1 st each year (September 1 st for University-Year faculty). Make adjustments to plan, as needed, by sending a Submittal Form to Human Resources and Information Services (HRRIS).
- Quarterly, it is recommended, each employee reviews their effort distribution to determine if it is still reasonable and make adjustments to the plan as needed. Make adjustments to plan, as needed, and initiate these by sending a Submittal Form to HRRIS.
- The employee signs the Effort Certification Report.
After-the-Fact Confirmation Method
Non-Instructional Sponsored Pool and temporary employees certify their effort when they report hours worked each pay period.
Expectations for After-the-Fact Confirmation of the Principal Investigator, Employee, Supervisor and Unit Administrator (or designee)
Employee and supervisor review effort distribution for appropriateness and accuracy before signing each timesheet.