DIVISION OF RESEARCH

Effort Reporting & After-The-Fact Activity Reports (ATFARs)

Kimberly KlattResearch Compliance Officer

Learning Objectives

• What is Effort Reporting? • Why Must Effort Be Confirmed/Certified? • Who Must Report Effort? • How Does Clarkson Report Effort?• When and How Are ATFARs Completed?• How are ATFARs Distributed and Reviewed?

Effort Reporting Basics

What is Effort Reporting?

Effort reporting is the mechanism used to confirm that salaries

and wages charged to each sponsored agreement arereasonable in relation to the actual work performed.

Certification of an effort report must reasonably reflect the

activity for which the employee is compensated by theinstitution.

Effort Reporting Basics

Why Must Effort Be Confirmed/Certified?

Federal regulations (OMB Circular A-21(J)(8)) require that

institutions receiving federal awards maintain systems and

procedures documenting the distribution of activity, and

associated payroll charges, to each individual sponsored

agreement.

Effort Reporting BasicsWho Must Report Effort?

Any person paid (or with a commitment) on a federallysponsored award must certify that the salary paid (or thecommitment) is reasonable in relation to the effort

(activity)devoted to the award.

How Must Effort Be Reported?

The government does not prescribe a standard method forproviding the assurances required under Circular A-21, butidentifies specific criteria for an acceptable method andprovides examples of acceptable methods (e.g., Plan-Confirmation, After-the-Fact Activity Records). Eachinstitution must develop its own system for effort reporting.

Effort Reporting Basics

How Does Clarkson Report Effort?

Clarkson University has implemented an After the Fact

Activity Report (ATFAR) System to determine thepercentage of time and effort expended on funded

projectsby individual employees.

After-The-Fact Activity Report (ATFAR) System

When Are ATFARs Completed?

• Clarkson’s system requires supervisors to complete an actual ATFAR form at the end of each academic and summer semester.

• Reporting periods are:– Fall Semester 09/01 to 01/15– Spring Semester 01/16 to 05/31– Summer 06/01 to 08/31

After-The-Fact Activity Report (ATFAR) System

How Are ATFARs Prepared?

• ATFARs are prepared for all faculty, research associates, research assistants, and other salaried personnel being supported by 375, 378, 393, and 394 accounts.

• Salary information that appears on the ATFAR form is provided by the Payroll Office on the basis of actual expenditures.

• Effort is estimated in two categories:– Category 1 Organized Research (by award)– Category 2 All Other Compensation

After-The-Fact Activity Report (ATFAR) System

How are ATFARs Distributed for Review?

• Faculty ATFARs are sent to Division Head or Depart. Chair

• Research Assistants, Research Associates, and other salaried personnel ATFARs are sent to PI of each award.

• Department Chair ATFAR are sent to the Dean

After-The-Fact Activity Report (ATFAR) System

How are ATFARs Reviewed?

• Distribution of activity between Category 1 (by award) & Category 2 in the “%Est Column” is reviewed.

• Any adjustments/corrections to the percentage provided in the “%Est Column” must be provided in %Adj Column”

• Discrepancies of over 5% must be discussed with the DOR to verify validity of budgeted figures and make any corrections.

• ATFARs should be signed and returned to the DoR within 2 weeks

ATFAR ExampleAFTER-THE-FACT- ACTIVITY REPORTING

Reporting Period 2008-09-01 thru 2009-01-15Employee: Department:

INSTRUCTIONS: The %Est column is based on the salary data collected for each project or grant for this employee. Please

annotate any corrections/adjustments to this figure in the %Adj column.

ORGANIZED RESEARCH (CATEGORY 1)

Budget No Title Begin –Date End-Date %Est %Adj375- XXXXX Phylogenomic Toolkit 07/01/10 09/30/13 12.9 _____

(CATEGORY 2)All Other Compensation 87.1 _____

Total>> 100.0 _____

I confirm that I have first-hand knowledge of all the work performed by the above employee and that the distribution of activity

represents a best estimate of work performed during the stated time period.

Supervising Authority: ___________________ Title: ________________ Date: ___________

QUESTIONS?

Kimberly KlattResearch Compliance Officer

kklatt@clarkson.edu ext. 4441

Constance FergusonGrants & Contracts Administrator

cmferguson@clarkson.edu ext. 6475