As a recipient of federal funding NC State University is required to comply with the Office of Management and Budget Circular Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) as well as other federal requirements for certifying effort expended on sponsored awards. Federal regulations require that employees engaged in sponsored activities periodically review and certify their effort, if costs for labor (salaries/wages, benefits) are charged directly to sponsored projects, cost shared against a nonfederal funding source, or funded from a federal appropriation.
At NC State, we certify effort via The Employee Activity Reporting System (TEARS) using the Plan-Confirmation method:
- Personnel assignments reflect anticipated work distribution (percentage of effort spent on each sponsored project).
- Assignments (and reallocation of funds) are updated timely to reflect changes.
- Cost sharing is entered at the beginning of an award and updated as needed.
- Effort Reports are certified at the end of the fiscal year.
NOTE: Approved timesheets satisfy effort reporting requirements for employees paid on a bi-weekly basis.