PostAward

• Sponsored Research Budget Transfer Form (SRBT)
• HR Appointment Forms
• Guidance for Recovered Indirect Costs Allocations

Effort Reporting is the documenting of the proportion of time spent on any grant activity and is expressed as a percentage of the total professional activities (teaching, research and/or service) for which an individual is compensated by their Institutional Base Salary (IBS). Effort describes how an individual spent their time, not how the individual’s salary was funded.

Effort Reporting is a Federal requirement and mandated by the Office of Management and Budget (OMB) in the Uniform Guidance (2 CFR Part 200). The Federal Government requires a confirmation of effort of all individuals performing services on a sponsored project when all or a portion of their salary is charged to the sponsored project.

FGCU’s payroll (TPC) reports, for SP and OPS employees compensated by federal funds, must be certified biweekly and Effort Verification Reports (EVR) for faculty and A&P employees must be certified at the end of each Academic Year and at the end of Summer.. Notification with prefilled EVR forms will be sent from ORSP six weeks after the end of the academic year and/or summer semester. Principal Investigators and employees are responsible for certifying their after-the-fact percent of effort

All awards, both federal and non-federal, are subject to rules and regulations of research compliance. The Federal Government’s Uniform Administrative Requirements, Cost Principles and Audit Requirements (2 CFR Part 200) requires an annual audit by the State of Florida’s Auditor General’s Office. These audits are designed to determine if FGCU is managing grants and contracts in accordance with federal laws and regulations.

Under the Uniform Guidance, the auditor reviews accounting records for compliance with general and specific government audit requirements and internal control procedures. It also requires that adequate systems are in place that enables compliance with the specific requirements related to the Federal award expended by the organization being audited.
Sponsoring agencies of externally funded awards have the right to audit the FGCU’s financial and personnel records. If the Primary Investigator (PI) or the College is contacted by the sponsoring agency, ORSP should be informed immediately. ORSP is the primary contact for the coordination and management of financial and programmatic audits related to sponsored research grants. ORSP will inform the FGCU Office of Internal Audit, University Controllers Office and the PI when notification is received. Documentation requests received from the Auditor will be handled by ORSP.

It is appropriate that the PI will only speak with an auditor when accompanied by someone from ORSP and/or the Office of General Counsel.