850.1 Personal Services Accounting Grants & Contracts
Section 800: Financial Affairs
Effective: July 25, 1984
Revised: April 2016; August 2023
Last Review: August 2023
Next Review: August 2025
Responsible Party: Controller
This policy and procedure is written to assure compliance with Federal Regulations concerning personal services expended on Federal grants and contracts.
Policy:
All reporting of personal services expended on Federal grants and contracts must show percentage of effort expended on each individual grant or contract.
Procedures:
- All employees being paid from a Federal grant or contract are required to complete a Time & Effort Certificate on a monthly or quarterly basis. Students and extra compensation payments are excluded.
- The employee will complete a Time & Effort Certificate either monthly or quarterly (dependent upon their grant). This form will be signed by the employee and their supervisor. A copy of the form will be submitted to Business Services for inclusion in the grant file. This will be done within 30 days after the end of the grant period.
- Business Services Services will verify that the various charges to indexes are in agreement with the Time & Effort Certificates. This will be done within 60 days after the end of each grant period.