Montana State University

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Montana State University

• OSP Time and Effort Fundamentals
• Leslie Schmidt, OSP
• 994-2381

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TE What is it?

• Federal Requirement (OMB Circular A-21)
• Report confirms the percentage distribution of
  effort for a period reported and serve to
  substantiate salary and wage charges to federal
  grants and contracts.

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TE What is it? cont.

• TE report documents that effort equals pay (at a
  minimum)
• Data collected monthly for persons either paid
  from grants or their time is committed as cost
  sharing to a grant
• Annual Certification by Department Head
• Required for all employees with a 61123 61130
  account code paid from an OSP grant
• Undergrads and hourly staff are not reported, as
  well as we do not include additional compensation
• Employees are listed by home department
• Must report 100 of time regardless of FTE and/or
  number of hours actually worked

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TE Why its Important

• NSF OIG has taken issue very seriously
• Four recent audits resulting in fines and/or
  unallowable costs (UC Berkeley, U of Utah, UC San
  Diego, U of Illinois at Urbana-Champaign)
• In December of 2008 Yale repaid 7.6 million to
  the Federal government for effort reporting, cost
  transfer and record retention related issues
• State auditors have recently reviewed this area
  no audit findings in FY08/09 period

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TE How to Report

• TE Application is web based, operates in
  Internet Explorer only at https//helene.msu.monta
  na.edu/te/
• Training is required for access to the TE
  application. Contact OSP, 994-2381 to schedule
• Detailed instructions are provided during the
  required OSP TE training for all users

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TE How to Report cont.

• The TE Report is compiled from the main payroll
  each month.
• TE Reports represent effort (work completed) in
  that month. (e.g. August TE is for August effort
  that is paid in September). The remainder of the
  payroll month (Sept.) allows for corrections,
  adjustments and the supplemental payroll to post.
  
• During the first week of the following month the
  TE database is updated (e.g. August TE Report
  is available the first week in October).

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How to Report Cost Sharing

• If an individual was not paid from a grant but
  spends time (effort) working on a grant, the
  department should enter the grant number and the
  percentage of time the person actually worked on
  that grant in the TE Application.
• These entries verify cost-sharing (match)
  commitments made by the University.

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TE Year End Certification

• When directed by the OSP Office, an Annual
  Certification of Effort Distribution reflecting
  fiscal year cumulative totals will be printed
  from the TE home page by the departments to be
  verified and signed by the department heads. The
  report will then be mailed to OSP.
• Payroll corrections should not be made after the
  annual certification report has been signed.

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TE Other Related Issues

• Institutional base salary definition
• 100 grant funded personnel
• NIH effort levels in proposals
• 20 Proposed Effort
• -10 Actual Effort
• 10 difference
• 10/20 50 charge gt 25 allowed

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TE Other Related Issues

• OSP TE Personnel Changes
• Responsibility of the TE process is currently
  being transitioned to Lois Evans. In the
  interim, please continue to contact Peggy Smith
  for assistance, 994-4975 or psmith_at_montana.edu.
  Peggy is available Tuesdays Wednesdays,
  830-330.
• TE Training is required for access to OSP TE
  application. Additional training is available
  upon request please dont hesitate to contact
  our office!

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Questions?Thanks for attending!