Effort certifications for payroll distribution purposes are required by the Federal Office of Management and Budget Circular A-21. The office of Grants Administration's "Distribution of Effort" reports, when completed, confirm the percentage distribution of effort for the period reported and serve to substantiate salary and wage charges to federal grants and contracts. (Refer to Statement on reporting effort.)
All changes made to the "Distribution of Effort" report should be formalized through the prompt submission of the appropriate personnel action form(s). Retroactive changes must give full consideration to previous certifications on file, and must be documented and explained in a manner which unequivocally substantiates the propriety of the adjustment. Such adjustments are subject to particular audit scrutiny.