Time and Effort Reporting Policy and Procedures
As a condition of receiving federal funding, Clark University is required to certify the time and effort that employees spend on federally funded projects. Our sponsors require verification that the personnel commitment indicated in a funded proposal is being fully met in accordance with the conditions of the award. To this end, the Office of Management and Budget (OMB) Circular A-21 – Cost Principles for Educational Institutions requires personnel activity reports which “reflect an after the fact reporting of the percentage distribution of activity of employees.” The University’s time and effort reporting procedures provide this verification of employee effort on projects funded by not only the Federal government, but also state and local government agencies, organizations, and corporate and foundation sponsors.
Failure to comply with time and effort reporting requirements could result in
financial penalty or other sanction from our sponsors, as well as harm to the
University’s reputation thereby putting future awards at risk.
Procedures for Time and Effort Reporting
At the end of each academic term, the Office of Sponsored Programs and Research (OSPR) prepares Time and Effort Reports for all individuals who received salary from a grant during that period. These reports—Individual Personnel Activity Reports (IPAR)—are forwarded to the Principal Investigators (PIs).
The PI is responsible for:
- Distributing the IPAR forms to all personnel who are funded on their grant
- Certifying/signing their own IPAR form, as well as obtaining the signature of their Department Chair or Co-PI on the PI’s form
- Ensuring that all IPAR forms are returned to OSPR within 10 business days of receiving the forms
|Time and Effort Period||Distribution|
|June - August||Mid-September|
|September - December||Mid-January|
|January - May||Mid-June|
Federal regulations require that the University be audited annually and these reports are randomly reviewed to insure compliance for all grants. If effort reports are not completed and returned in a timely manner, federal funding may be revoked and alternative funding sources may be required. In the unlikely event that this is the outcome of an audit, the PIs will be asked to coordinate with the Dean of Research to investigate alternatives for funding the lost revenue.
Please contact OSPR with any questions on Time and Effort Reporting.