Effort Reporting

Georgia Southern University uses an after-the-fact system of documenting time & effort charged to federal grants and contracts by estimating effort and then charging salaries and wages based on these estimates. The United States Office of Management and Budget (OMB), 2 CFR, Part 200.430, paragraph (i) states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed.

Research Accounting prepares and distributes effort certification reports via email to the PI for salaries and wages charged to federally sponsored grants and contracts either as a direct charge or as a cost shared commitment. These reports are based on payroll records and are distributed within forty-five (45) days following the end of the Spring and Fall semesters and within sixty (60) days following the end of the Summer semester. The reporting periods are as follows:

  • Fall Semester – August 1 through December 31
  • Spring Semester – January 1 through May 31
  • Summer Semester – June 1 through August 31

Other reporting time frames will be taken into account if required by sponsoring agencies.

The recipient of an effort report should certify his/her own effort report unless the employee is no longer available to certify. In this event, the Principal Investigator, or a person with direct knowledge of the employee’s workload, must certify the report. Effort reports should be returned to Research Accounting within thirty (30) days of receipt. Research Accounting accepts original signatures returned via campus mail, approved and scanned reports via email, or in the instance that the faculty and staff are away from campus, an emailed approval from the faculty or staff will be accepted and attached to the effort report.

For questions regarding time and effort reporting, please contact Research Accounting, research_accounting@georgiasouthern.edu.

Last updated: 6/28/2016

Office of Research Services and Sponsored Programs • PO Box 8005 • Statesboro, GA 30460 • (912) 478-5465 • research@georgiasouthern.edu