Time and Effort Reporting

Effort reporting is a method of documenting the work time devoted to an externally sponsored grant or contract and is expressed as a percentage of professional activity devoted to a particular account. All individuals who devote effort to grants or contracts, whether or not they are paid, are subject to effort reporting. Effort reporting is required by Federal regulations Uniform Guidance (2 CFR Part 200) for all compensation/salary costs charged to federal grants and contracts. The regulations require UNT to have a system in place for certifying the allocation of salaries and wages associated with sponsored agreements. UNT employs after-the-fact certification to confirm and substantiate that the activity of an employee supports the compensation charged to federal awards. After each significant term (fall, spring, and summer), a time and effort report is submitted by all employees who perform work on the award. Each person must provide a reasonable estimate of the time actually spent working on the project. PIs are responsible for reviewing all time and effort reports to ensure accurate accountability of their own effort and the effort of their staff in a prompt and timely manner. Certifiers must have suitable means of verification regarding the effort expended on the activities they are certifying.

PIs are responsible for understanding and complying with sponsor requirements for notifications regarding changes in personnel and effort. The PI is responsible for ensuring commitments of effort to awards are met within the flexibility allowed in the sponsor's guidelines and in a timely manner. GCA provides training to PI’s and departmental research staff on UNT’s process for effort reporting as well as on the PI’s role and obligations for effort reporting.

When assessing percentage of activity expended on a sponsored project, total effort is defined as actual effort devoted to all the activities for which UNT compensates an employee for their appointment. For faculty, total effort includes instructional activities, public services and research activities. The federal government guidelines acknowledge that, in an academic setting, teaching, research and public service are often inextricably intermingled. A precise assessment of factors that contribute to costs is not always feasible, nor is it expected. Reliance is placed on reasonable estimates in which a degree of tolerance is appropriate.

However, the percentage of compensation charged to a federal award during a reporting period can never exceed the percentage of total effort associated with the award. If the percentages shown on the report are inaccurate, the PI must initiate a request to the department administrator to process a prior year salary redistribution.

Equipment Transfer

When a faculty member accepts an appointment at another University, and wants to take equipment with them, the request must be approved in writing by the Chair and the UNT Vice President for Finance, the UNT Vice President of Research and Innovation and the other university must be willing to accept responsibility for the equipment and pay for the shipping costs.

Restrictions include:

1. Items purchased under a Proj ID belong either to UNT or to the funding entity. If the items belong to the funding entity, then the funding entity must give written permission in order for items to be transferred to the new institution.
2. If the grant has ended, and ownership of the equipment vests with UNT, then the items must remain until UNT receives something of value in exchange. The UNT Property Manager can assist with determination of the remaining value of the equipment. In Texas, there is a constitutional prohibition against making a gift of state funds. To give away state funds, or items paid for with state funds, is unlawful absent the receipt of something of equivalent value.
3. If a computer is being transferred, pursuant to UNT Policy 10.048, Section 10, Disposal of Surplus and Salvage Property paragraph for Disposition of Computer Related Equipment (pages 11 and 12).

"Unless specified by the contract or law, it is the intent of the University to erase all software and data files from all data processing storage devices before their official disposition." Licensed software and confidential information may not be transferred.

Assuming all parties agree to the transfer, UNT receives something of value for the transfer, there are no unusual restrictions in the original award document that might limit our ability to transfer title, and the equipment is not being shipped outside the United States, please use the following procedure.

• The PI should obtain written approval for the transfer from the Chair, the UNT Vice President for Research, and the UNT Vice President for Finance.
• Submit the written approval, along with a list of the equipment to be transferred to the UNT Property Manager. The list should include a description, serial number, and UNT inventory tag number (where applicable).

The UNT Property Manager will then review the list of equipment for appropriate value and identify a contact at the receiving University. Property transferred by UNT to an out of state University must occur as a sale for “best value” and the current State sales tax must be assessed (see UNT Policy 10.048).

The UNT Property Manager will collect payment from the receiving university prior to shipment. The receiving University will need to arrange and provide transportation and related costs.