Effort Reporting and Certification
Effort Reporting and Certification
Policies & Instructions
**2014 Effort Certification Quick Guides**
Effort reporting is the mechanism used to confirm that salaries and wages allocated and charged to projects funded by all external sponsors is reasonable in relation to the actual effort performed on the project.
Federal regulations from the Office of Management and Budget (OMB) Circular A-21 (Cost Principles for Educational Institutions) require that institutions receiving federal awards maintain systems and procedures documenting the distribution of activity, and associated payroll costs, to each individual sponsored agreement.
Use link above for frequently asked questions regarding effort reporting and effort certifications. If you do not see your question or do not understand the answer please contact the Accounting and Financial Compliance (AFC) in the Sponsored Program Administration Office. AFC email
Exceptions to Policy on 95% Effort Allocations to Sponsored Programs
Request for Exception to Campus Policy on Proposing, Managing, and Certifying Effort on Externally Sponsored Programs
Relevant Policy Excerpt
3.2.3 Maximum Allowed Regular Pay From Externally-Sponsored Programs.
An employee's pay may not be charged directly to externally-sponsored programs for activities that are not identified in the specific program. Pay for teaching, administration, service, clinical activity, institutional governance, and new or competitive proposal preparation must not be charged directly to externally-sponsored programs unless the activities are specifically approved activities of those sponsored programs. With the proviso that unrelated and unallowable activities may not be charged, a maximum of 95% of a UNH employee's total IBS (Institutional Base Salary) may be charged to sponsored programs. With written approval from the UNH Senior Vice Provost for Research (SVPR), exceptions can be made up to 100% if the employee is working exclusively on the sponsored programs. An example of such an employee could be a research technician.
Exceptions for Faculty:
Requests for exception to the UNH policy must:
- Describe the nature of the exception and why the exception is being requested;
- Include a statement that no unallowable activities will be undertaken during the period for which the individual’s pay is charged to sponsored programs;
- Include a copy of any enabling language from the authorizing award documents that appears to allow activities normally unsupported by sponsored programs;
- Be submitted in writing and approved by the dean or university institute director;
- Be submitted to the Senior Vice Provost for Research (SVPR) for final determination.
Written approval of the exception must be received from the SVPR prior to taking any actions that do not comply with the UNH policy, including establishing salary encumbrances. See Sample
Exceptions for Staff:
Discussion is currently ongoing regarding the concept of exempting from the policy certain groups of employees who normally do not engage in activities such as proposal-writing, teaching, and service -- such as research technicians. Until those discussions are finalized, exception requests for staff supported entirely on sponsored programs may group the employees so that individual requests may be avoided. Exception requests must address items 1 through 5 above. See Sample
Sponsored Programs Financial Management
Service Bldg., 2nd Floor
51 College Road
Durham, NH 03824
David Browning, Manager