Tufts University is required by Federal Regulations (OMB Circular A-21) to maintain an Effort Reporting System which assures salaries and wages charged to sponsored research awards for a specific period accurately reflect the time devoted to the project.
As a general rule, exempt employees should understand how their salary charges are distributed and verify his/her salary distribution reflects the actual effort devoted to the projects being charged.
Effort Reporting System Overview and Responsibilities
Time and Effort Recording
- Exempt and professional staff time is charged on the basis of information on the most recent Personnel Action Form (PAF). This sets up the initial distribution of effort which is certified on the Quarterly Effort Report or modified as necessary to present an accurate record of how the time charged is spent.
- Perspective modifications can be made via PAF or E-PAF.
- Retroactive changes are made via the effort certification process described below.
- Perspective modifications can be made via PAF or E-PAF.
- Non-exempt personnel report their effort on a weekly basis using the Tufts University Weekly Time Sheet
Effort Certification System and Procedures
Tufts University uses an after-the-fact activity records approach to certify the effort of all salaries and wages paid to all faculty, professional and non-professional employees.
- Exempt employees (faculty and professionals) and graduate student employees who are charged to Grants, in part or in full, certify their effort quarterly via the Quarterly Effort Reports (QER) (Sample Attached ). These reports are produced for the following quarters and must be returned to Sponsored Programs Accounting (SPA) ten business days after receipt.
QER Production Schedule:
| 1st Quarter (July 1 through September 30) | QERs sent in early October |
| 2nd Quarter (October 1 through December 31) | QERs sent in early January |
| 3rd Quarter (January 1 through March 31) | QERs sent in early April |
| 4th Quarter (April 1 through June 30) | QERs sent in early July |
Quarterly Effort Reports (QERs) for each covered employee (paid entirely or partially from a grant) within a department are sent to the department chairperson (or their designee). He/she is responsible for ensuring the reports are reviewed, changed if necessary, certified and returned on the required due date.
It is strongly encouraged that PIs sign for him/herself and sign the QERs of those other individuals who worked on his/her grant as well. Another person may sign only if that individual certifying the report has suitable means for verifying the work performed, and only if the individual completes and attaches to the QER the Suitable Means Checklist.
- Non-covered Faculty/Exempt Personnel perform functions at the University that are not subject to certification. A report is produced for personnel whose efforts are charged to these activities for annotation and return to SPA by the department, only if an adjustment to a certifiable effort is being requested.
- Non-exempt employees, who are paid weekly, report their hours worked on a Weekly Time Report. Certification of effort for these employees will be done when the time reports are being completed and reviewed for submission to the Human Resources Service Center. Effort is certified on a pay period basis by the responsible person with suitable means for verifying the work performed.
Effort Distribution Adjustments
Effort distribution adjustments are required when there are changes in effort of five percent (5%) or more between sponsored research awards. Grants and/or DeptIDs may be added or deleted from the pre-printed labor distribution as long as the percentage total does not exceed 100%.
All changes must be certified by either the employee or other responsible person who has suitable means to verify the effort expended or work performed.
Retroactive Adjustment for Exempt Employees:
- Sponsored Programs Accounting (SPA) will receive an annotated and certified QER indicating a retroactive change from the department.
- SPA will enter the adjustment(s) between research awards in the PeopleSoft Labor Distribution System.
Retroactive Adjustments for Non-Exempt Employees (weekly):
- Weekly Time Reports are sent to departments with pre-printed account information.
- The department will either certify to this pre-printed distribution or change the Grants and/or DeptID or percentages.
- The Weekly Time Reports are forwarded to the Human Resources Service Center on the due date by the departments.
- The Human Resources Service Center will process the weekly time report by charging the distribution as noted on the form.
Contact Personnel
Sponsored Programs Accounting (SPA) is responsible for administering the University's Effort Reporting System. Questions about the Effort Reporting System and procedures should be addressed to the SPA office on your campus:
Boston/Grafton
Janet Martignetti x6-6561
Catalina Vasquez x6-0335
Medford
Kathy Young x7-2149
John Sloan x7-2620
Things to Remember:
 | For exempt employees, departments should submit Personnel Action Forms (PAFs) in a timely manner to make sure that labor distribution in the system is up to date. This will reduce the number of adjustments that need to be made on the QERs. |
| | |
| Non-exempt employees report their effort on a weekly basis using the Tufts University Weekly Time Sheet. No QERs are produced for these employees. |
| | |
| After QERs have been certified and submitted no additional labor changes may be made for that quarter |
| | |
