Time and Effort Activity Reports are distributed to each Department by the Business
Office when received by the University. These reports are intended to reflect the
amount paid for each employee as listed with the associated account code as well
as a break-down of activities undertaken by each individual. These are important
reports that are used in computing indirect cost rates as well as documentation
for the proper allocation of funding for salaries. Additionally, the processing
of these reports has been cited as an audit finding in previous Internal Audit report
completed by the University. It is very important that these reports coincide with
the manner in which these salaries are funded. Inconsistencies or errors may result
in funds being returned from the College to Grantors. Special attention should be
given to ensuring that duties as listed correspond with the manner in which each
person is being paid. Inconsistencies between these two areas typically will require
a change in the funding for the individual, a change in account, and/or a change
in duties (percentages for the individual) as reflected on these reports.
Each department must review each report for each employee to determine if the distribution
of pay is correct and actually reflects the activities of the individual.
Below are detailed instructions as to how duties are to be listed in relation to
accounts charged. This sheet should be attached to each report distributed. Please
note that the duties listed must correspond with the accounts from which individuals
are paid. The College's Business Office reviews all of these reports for determining
the correctness of funding compared to existing paperwork. Additionally, the Business
Office initially completes the allocation of duties based on the way in which employees
were paid for the time period for employees before' departmental distribution. Any
changes to funding allocation need to be listed in the space provided on the form
for the revised data along with a complete written justification. The percentages
used to allocate duties should be reviewed with any necessary changes made on the
form for those that are completed. 'the percentages for each activity are to be
listed. The employee signs the forms and they are to be returned to the Business
Office when the Department Head has signed as "Signature or Responsible Official
or Department Head". A reason must be designated for employees no longer available
for signature (retired, graduated, etc.) in the section for applicable employee
signatures. This will serve as their signature. Click here to view a sample form.
Time and Efforts reports should be returned to the Business Manager, within the
stated timeframe. It is imperative that these reports be returned timely as tardy
reports are treated by auditors in the same manner as reports not returned at all.
We will then compare the completed reports against the current paperwork on funding
of salaries and process any needed paperwork to realign. The Business Office will
also complete the "To be allocated to Government and/or Special Project Numbers"
section along with the required summary reports and return to Contract and Grant
Accounting.
Instructions for Completing the Time & Effort Activity Report
The Time and Effort form must be completed by a responsible person in a capacity
to confirm the time and effort of the individual listed on the report. These reports
must be completed at the end of the academic term and returned to Contract &
Grant Accounting by the date indicated on the report.
The academic terms will be designated as follows for the purpose of this report.
Fall Semester will be for the period 07-01 thru 12-31 and Spring Semester will be
for the period 01-01 thru 06-30.
Estimate the allocation of the effort among the activities which constitute the
individual's contribution to the interests of the University. Consider only the
regular budgeted salary, not extra compensation such as evening division salary,
advisor salary, paid consulting, etc. Total effort reported must equal 100%
.
1. Instruction
Report effort which is related to instructional programs for students pursuing regular
courses of study which generally lead to a degree. This covers work in the classroom,
work in preparation for class and grading of papers, supervision of student teaching,
and work in the direction of theses. It also includes all scholarly activities that
are not separately budgeted and accounted for, such as unsponsored (departmental)
research, writing, and other creative work. (A000 series account + E000 series accounts)
2. Supported Instruction - (Including Funded Public Service Type Projects)
A. Same as 1. Above, but only if supported by Federal grant or contract. For purpose
of this report, all activities paid for by capitation grants, training awards, research
career awards, etc., should be reported here. (F200, F400, F700 series accounts)
B. Same as 1. And 1.A above, but only if supported by a special project which is
funded by non-federal sources. Show specific account numbers in the right hand column.
(200, 400, and 700 series accounts except F200, F400 and F700 accounts)
3. Other University Related Activities
Report effort not directly related to instruction or research. This would include
all activity where the effort is considered a part of your contribution to the general
interests of the University. This need not be broken down into categories. Do not
include activities for which you receive additional compensation.
4. Departmental Administration
Report effort related to the administrative and supporting service operations that
jointly benefit the instructional activities, organized research, and other activities
in the department. It includes the effort of deans or heads of schools, departments,
or divisions, and other member of the professorial staff whose academic appointments
or formal assignments require the performance of such administrative work, i.e.,
school or department committee appointments. Include all administrative activities
Related to 1,2,3, and 6. (A000 series accounts)
5. General University Administration
Report effort related to the general administration of the University, such as work
on general University committees. (A000 series accounts)
6. Organized Research
Report effort related to all research activities that are separately budgeted and
accounted for. This includes government project research accounts (FI00 and 300
series accounts) and special project research accounts (all other 100 and 300 series
accounts except El00 series) show specific account numbers in right hand column.
The estimate of effort spent in activities contributing and intimately related to
work under the agreement, such as preparing and delivering special lectures about
specific aspects of the ongoing research, writing research reports and articles,
participating in appropriate research seminars, consulting with colleagues and graduate
students with respect to related research and attending appropriate scientific meetings
and conferences. Efforts paid for by the University but related to these projects
should be shown here. (Cost sharing as indicated in the analytical column for 100
and 300 series accounts)
In the event an individual is on sabbatical leave for the reporting period, please
sign and date the report ("responsible person" may sign).and. write across
the bottom of the report - ON SABBATICAL.
Special Notes to the Preparer
Signature: All reports must bear the ORIGINAL signature of the employee OR
BY A RESPONSIBLE OFFICIAL WITH FIRST HAND KNOWLEDGE OF THE ACTIVITY OF THE INDIVIDUALS
ON THE REPORT.
Completion: All reports must account for 100% of the effort. If an individual's
distribution of pay is split between two (2) or more departments and you are unable
to correlate your efforts, please return the report to us immediately so that we
may route it to the other department(s).
Accountability: These reports are subject to an audit; therefore, it is imperative
that all reports are accounted for as follows:
1. Please ensure that one copy of all reports is returned along with one copy of
the of the academic term checklist.
2. Please ensure that reports are filled out correctly. Failure to properly complete:
report which involves funds from a grant may give the grantor cause to demand that
the University pay back those funds. Generally, reports would not deviate from the
distribution of charges as shown in the top half of the report unless there has
been a payroll change. If a payroll change has been made, please attach a copy of
the PBP document supporting that change.
Return to:
Contract & Grant Accounting
516 1/2 S. Main Street
Columbia, S.C. 29208
Contact: Tony R. Huggins (777-2081)
SAMPLE FORM