An effort reporting system is a mandatory requirement of the U.S. Office of Management & Budget's (OMB) Circular A-21, the costing guidelines for educational institutions.

The KFS effort certification reports (effort reports) provide an after-the-fact method of accounting for effort for employees who are paid in whole or part, or are cost-shared, as part of a sponsored agreement. Effort certification confirms that the distribution of an employee's salary and wages to sponsored projects (represented by KFS accounts) and all other activities reasonably reflects the actual activity of the employee.

Effort certification reports route electronically to persons who can personally verify the activity of the individual covered by the report. Typically, individuals capable of verifying effort are the principal investigator of a sponsored project and a responsible fiscal officer using a suitable means of verification that the work was performed.

Effort certification reports are normally completed for all persons who fall into any of the following categories.

•      An employee who received full or partial compensation from a sponsored agreement (anyone paid from any grant, contract or other agreement between the institution and a sponsoring agency)

•      An employee who spent some or all of his or her effort to meet a cost-sharing commitment

KFS also allows your institution to specify that only employees paid from or cost-shared on federal or federal pass-through projects should have effort reports created.

    Effort certification reports are not generated for employees not funded or cost-shared on sponsored agreements.

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