OMB Circular A-21 addresses acceptable levels of documentation and accountability for activities (effort) in relation to compensation (salary and wages) for personal services on federally sponsored agreements. Payroll charged to a federal project should of course never exceed effort expended; however, it is just as important to provide adequate documentation for all effort and labor costs. Both direct and indirect project costs may be disallowed (even after reimbursement) if auditors find that documentation has been inadequate. This Post-award Education Program (PEP) course examines not only the federal requirements that shape institutional policy but also the details of OHSU’s Effort Certification Procedure, including reporting frequency and shared compliance responsibility.
Cost sharing, sometimes referred to as “in kind” or “matching” represents that portion of a project or program not financially supported by the sponsor. Cost sharing is most often associated with committed effort. Although cost sharing on a project may be mandatory or voluntary, once it is formalized as part of the award agreement, the federal government reasonably expects it to be appropriately tracked and reported. This Post-award Education Program (PEP)course covers the basics of cost sharing procedures and best practices.
This presentation is meant to help familiarize Principal Investigators with OHSU's effort certification statement, the effort process, and their responsibilities for effort reporting. For more additional information, please refer to the Effort Reporting section's course materials.