New York University School of Medicine

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New York University School of Medicine

• Time and Effort
• Certification Training
• 2007

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Effort reportingWhy?

• The Federal Government requires it!
• Office of Management and Budget Circular A-21-
  Cost Principles for Educational Institutions
• Specifics given in Section J.10 of A-21
• Effort reporting is NOT optional!

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Key Requirements

• Salary apportionment needs to produce equitable
  distribution of charges, and must reasonably
  reflect the activity for which the employee is
  being compensated.
• The payroll distribution needs to be incorporated
  into official records.

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Key Requirements (contd)

• Effort reporting system must allow for
  confirmation of activity to each sponsored
  agreement. (How was my time spent)
• Confirmation of the charge to the project
• Confirmation of the effort to the project

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How to certify TE Reports

• Certification is accomplished by accessing the
  NYUSOM time and effort web based report
• http//tools.med.nyu.edu/Timeandeffort
• Consider Effort reporting is not based upon a 40
  hour week. It is based upon 100 of faculty
  activities for which compensation is received
  from NYUSOM.
• Sponsored Projects
• Non-sponsored Projects
• Administration, Institutional, Clinical
  Activities(FGP)
• Does not include activities for which you are
  compensated outside NYUSOM.

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Institutional Base Salary (IBS) Defined

• Annual compensation paid by New York University
  School of Medicine
• For all activities research, teaching, patient
  care, other
• IBS is guaranteed and fixed in advance
• Excludes compensation not guaranteed or not fixed
  in advance (i.e. Incentive compensation)
• Compensation paid through non-New York University
  School of Medicine payroll system is excluded

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Pay sources should reasonably reflect activity.

• Consider OMB Circular A-21, J.10
• In the use of any methods for apportioning
  salaries, it is recognized that, in an academic
  setting, teaching, research, service and
  administration are often inextricably
  intermingled.
• A precise assessment of factors that contribute
  to costs is not always feasible, nor is it
  expected. Reliance, therefore, is placed on
  estimates in which a degree of tolerance is
  appropriate.

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Activities Included In Effort

• Sponsored Projects Activity
• Effort on all grants and contracts, federal and
  non-federal (e.g. foundation or industry
  sponsored grants)
• Even if the project work is not completely paid
  for by the sponsor (e.g. cost sharing)
• Actual Effort should relate to what was committed
  in the grant proposal.
• If material variance, gt25, agency needs to be
  advised.
• Non-Sponsored Activities
• Attending general departmental faculty meetings.
• Serving on the SOM committees.
• Serving on an NIH Study Section or Peer Review
  Panel.

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Activities NOT Included in Effort

• External Professional activities approved by
• the School of Medicine, and referenced in the
• faculty handbook, Restrictions on Outside
• Employment.
• For example, consulting for pay through a
  Non-School of Medicine consulting agreement.
• Compensation from an affiliate through their
  paymaster, such as the VA and Bellevue.

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Red Flag Issues

• Late filing of Efforts Reports beyond 75 days
  of period close
• Effort reports certified by someone without
  first-hand knowledge.
• 100 funding on grants.
• Too many post certification payroll cost
  transfers.
• Significant data inconsistency between effort
  report and other documentation such as
• Clinical time reports
• Outside activity forms
• Leave reports

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Points to Remember

• Effort reporting is under scrutiny by the Office
  of Investigator General, NIH, and other Federal
  Agencies.
• PIs are responsible for certifying their own
  effort report.
• PI must certify for non-professional staff on
  their grants.
• May coordinate with administrator or
  knowledgeable designee
• The is NOT Based on a 40 hour work week. It is
  based on the individuals own work week.
• Effort reporting tracks the reasonable
• approximation of actual activity on projects
  and should not simply mimic budgeted amounts.
• Certifying to non-professional reports is an
  attestation that you are cognizant of the
  day-to-day activities of that employee.

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Time and Effort Tool Field Descriptions
Label Description
Activity Type function class code i.e. Research (Resc), Operating (Oper)
Type of Account i.e. Federal Grant, Discretionary
Account Description award title
Fame Chartfield unique FAME chartfield
Payroll Amount charge to this chartfield through payroll
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Time and Effort Tool Field Descriptions
Label Description
Payroll Allocation calculation for that portion of salary to total salary for covered period
Actual Effort should represent the actual applied effort for that chartfield (input field)
Payroll Change Cost Sharing tracks change to the line
Explanation/Comment free input field to explain any unusual issues
General Comments free input field to communicate with Finance
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Certification Process

• The following slide is of a sample report as it
  would be viewed by a faculty member to be
  certified.
• If the salary is correct as displayed, and the
  corresponding Payroll Allocation shown
  represents the actual effort applied to the
  grants, then the Certify box should be checked,
  and the form submitted.
• If, however, the effort applied differs from what
  is presented, then Actual Effort needs to be
  modified to your actual effort applied. This is
  illustrated in the second slide.
• Comment fields are available on each line, and
  below, to allow for explanations as needed.
• Always consider The NIH salary cap, cost
  sharing, committed effort, pending adjustments,
  etc.

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