Effort Certification Policy

As a recipient of federal funds Carleton College must comply with the Office of Management and Budget (OMB) §200.430  Cost Principals of the Uniform Guidance (UG), which went into effect December 26, 2014, and requires that any compensation for personal services be based on the institution’s records and those records must accurately reflect the work performed.

While UG has shifted focus towards internal controls rather than specific documentation, Carleton College will continue to utilize the after-the-fact effort reporting system currently in place at the recommendation of our Auditors. This process ensures that salary and wages are properly expended and that actual effort is consistent with the originally budgeted effort. 

The distribution of salaries for employees working on federally funded projects will be supported by Time and Effort Certification Report form.  Hourly employees and student workers will not use this form as their time is certified via electronic time sheets.  Recipients of workshop stipends or other onetime payments are certified with the stipend request form.

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.

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.

For: Staff, Faculty

Last Reviewed: February 19, 2021

Maintained by: Business Office