THE UNIVERSITY OF RHODE ISLAND OFFICE OF THE CONTROLLER EFFORT CERTIFICATION USER MANUAL

Transcription

1 THE UNIVERSITY OF RHODE ISLAND OFFICE OF THE CONTROLLER EFFORT CERTIFICATION USER MANUAL Rev. June, 2007

2 TABLE OF CONTENTS CHAPTER INTRODUCTION... 3 EXPLANATION OF USER GUIDE... 3 ROLES AND RESPONSIBILITIES... 3 CONTACT PERSONNEL... 3 DEFINITION OF TERMS... 4 BASE AND OTHER EFFORT... 4 EFFORT CATEGORIES... 4 CHAPTER FEDERAL REGULATIONS... 8 BACKGROUND... 8 REQUIREMENTS FOR AFTER-THE-FACT ACTIVITY RECORDS... 8 SYSTEM OVERVIEW... 8 URI EMPLOYEES SUBJECT TO AFTER-THE-FACT ACTIVITY RECORDS... 8 FREQUENCY OF REPORTING AND CERTIFICATION... 9 CHAPTER CLASSIFIED SYSTEM CERTIFICATION INSTRUCTIONS GENERAL INFORMATION BASE EFFORT REPORTING DEADLINE HOW TO COMPLETE THE EFFORT CERTIFICATION REPORT (ECR) HOW TO MAKE A CHANGE CHAPTER NON-CLASSIFIED AND FACULTY SYSTEM CERTIFICATION INSTRUCTIONS GENERAL INFORMATION BASE EFFORT REPORTING DEADLINE HOW TO COMPLETE THE NON-CLASSIFIED ECR HOW TO MAKE A CHANGE CHAPTER IN HOUSE PAYROLL CERTIFICATION SYSTEM CERTIFICATION PROCEDURE

3 EXHIBITS EXHIBIT 1 BASE EFFORT ANALYSIS EXHIBIT 2 URI EFFORT CERTIFICATION REPORT-CLASSIFIED EXHIBIT 3 USP-2 FORM EXHIBIT 4 STATE PAYROLL SALARY DISTRIBUTION INFORMATION EXHIBIT 5 URI EFFORT CERTIFICATION REPORT-NON CLASSIFIED EXHIBIT 6 DEPARTMENT BUDGET TABLE (APPOINTMENT LEVEL) ACTIVE ENTRY EXHIBIT 7 TIME APPROVAL (BY GROUP) EXHIBIT 8 EFFORT CERTIFICATION REPORT

4 Chapter 1 Introduction EXPLANATION OF USER GUIDE The University if Rhode Island implemented an After the Fact Activity Record system (ATFAR) to provide certification of faculty, non-classified staff, classified staff, graduate and undergraduate students who charge or contribute their effort to a sponsored project. This user guide has been prepared to assist the University of Rhode Island personnel in: 1. Understanding the requirements and importance of the OMB circular A Understanding how to operate and maintain the ATFAR system in order to comply with Federal requirements ROLES AND RESPONSIBILITIES The Office of the Controller is charged with the primary responsibility for the maintenance of the ATFAR system and will be responsible for the following activities: 1. Training University personnel for the requirements of ATFAR system 2. Monitoring University adherence to the requirements of the effort reporting system The Payroll Accounting Department will be responsible for the following: 1. Distributing, collecting, and controlling certified ATFARs to make sure they are completed and returned in a timely manner 2. Updating payroll systems with distribution changes The individual departments are responsible for: 1. Be sure that the correct effort codes are used on the payroll forms. 2. The distribution, collection and return of ATFARs to the Payroll Accounting Department in a timely manner The individual chairpersons/directors/principal Investigators assume the responsibility for: 1. Reviewing and where appropriate, approving their staff s effort reports. To confirm that the distribution of activity represents a reasonable estimate of wok performed by the employee during that period, the reports will be signed by the employee, principal investigator, or responsible official(s) using suitable means of verification that the work was performed. CONTACT PERSONNEL Questions regarding the appropriate effort category to which an employee should charge his/her effort should be addressed to the appropriate College Business Manager. General questions regarding OMB circular A-21 and the Reporting System should be addressed to: Tom Pitassi, Associate Controller Maryann Duggan, Payroll Manager Eileen Tobin, Director-G & CA

5 Questions regarding payroll distribution changes and reporting system changes may be addressed to: Jeanne Nava, Supervisor-Payroll Accounting Office DEFINITION OF TERMS State Payroll System Payroll processed by the State of Rhode Island to compensate University faculty and staff assigned position numbers through the State personnel system. Employees are appointed by submitting a completed USP-2 form. For complete instructions go to: HR Instruction Manual for USP 2 & USP 12. In-House Payroll System Payroll processed by the University of Rhode Island to compensate undergraduate/graduate students, temporary/part-time employees, and faculty receiving summer recontracting compensation. Department Budget Table A table used by the In-House payroll system to establish the chart field string(s) to be charged for jobs compensated through that system. Effort Certification Reports Semi annual or 13 times per year reports used by University Departments to certify effort expended on research sponsored projects or cost sharing chart field strings. BASE AND OTHER EFFORT Base effort is defined as the 100 percent effort expended by an employee over some contractual and/or predetermined period which is required to fulfill his/her obligation to the University. Exhibit 1, Base Effort Analysis, illustrates the types of faculty appointments and/or contractual periods that exist at the University. Base effort includes all regular pay, overtime pay, holiday pay and additional compensation paid to an employee. EFFORT CATEGORIES The following effort categories have been developed by the University and the two digit numeric effort code (01 through 14) must be used when appointing a person to the state biweekly payroll: Direct Effort Categories- Refers to the major functions of an institution including instruction, organized research, other sponsored activities and other institutional activities which are defined below Organized Research- Means all research and development activities of an institution that are separately budgeted and accounted for. It includes sponsored research, sponsored instruction and training and other sponsored activities. Effort Codes 01, 02 and 03 should be used only with fund 500 projects. 01. Sponsored Research- Effort spent on all research and development activities that are sponsored by Federal and non Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function University Research- Means all research and development activities that are separately budgeted and accounted for by the institution under internal application of institutions funds (i.e. partnerships). University research, for purposes of this document, shall be combined with sponsored research under the function of organized research 4

6 02. Sponsored Instruction and Training- Effort spent on specific instructional or training activity established by grant, contract, or cooperative agreement. 03. Other Sponsored Activities- Effort spent on programs and projects financed by Federal and non-federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects and community service programs. However, when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities. 04. Instruction- Means the teaching and training activities of an institution. Except for Research Training, instruction includes all teaching and training activities, whether they are offered for credits toward a degree or certificate or on a non-credit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division or an extension division. Also considered part of the function is departmental research. Departmental research means research, development, and scholarly activities that are not organized research and consequently, are not separately budgeted and accounted for. Departmental research, for purposes of this document, is not considered a major function, but as part of the instruction function of the institution. 05. Cost Sharing- Effort spent on a sponsored project not charged directly to the sponsored project. Cost sharing may be mandatory or voluntary. Once the award is made all cost sharing will be accounted for the same way. (See Policy #97-01) 06. Other Institutional Activities- Effort spent in support of the operation of the residence halls, dining halls, clinics, student unions, intercollegiate athletics, bookstores, faculty housing, student apartments, guest houses, chapels, theaters, public museums and other similar auxiliary enterprises. This effort category includes all service centers. This definition also includes any other categories of activities, costs which are unallowable to sponsored projects, unless otherwise indicated in the agreements. B. Facilities and Administrative Effort Categories- F & A effort categories refer to those effort activities that benefit common or joint objectives and therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. 08 Operation and Maintenance- Effort used for the administration, operation, maintenance, supervision, preservation and protection of the institution s physical plant. They include expenses normally incurred for such items as janitorial and utility services; repairs and ordinary or normal alterations of buildings; furniture and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; environmental safety; hazardous waste disposal; property liability and all other insurance related to property; space and capital leasing; facility planning and management; and central receiving. 5

7 09. Library- Effort expended in activities related to the operation of the libraries at the URI main campus, GSO and CCE. 10. General Administration- Effort under this heading are those that have been incurred for the general executive and administrative offices of educational institutions which do not relate solely to any major function of the institution; i.e., solely to (1) instruction, (2) organized research, (3) other sponsored activities, or (4) other institutional activities. Examples of general administration include: administrative offices that serve the entire university system of which the institution is a part, central offices of the institution such as president and provost offices, the offices of the controller and general accounting, payroll office, budget office, institutional research, human resources management, safety and risk management, the office of the general counsel and the operations of the central administrative management information systems 11. Student Administration and Services- The effort and expenses under this heading are those that have been incurred for the administration of student affairs and for services to students. These expenses include such areas as vice president of student health and infirmary services, catalogs, and commencements and convocations. 12. Sponsored Projects Administration- The effort and expenses under this heading are limited to those incurred by a separate organization(s) established primarily to administer sponsored projects, including such functions as grant and contract administration (Federal and non-federal), research purchasing, grant and contract accounting, payroll accounting, and radiation safety. They include the salaries and expenses of the heads of such organization, assistants, and immediate staff, together with the salaries and expenses of personnel engaged in supporting activities maintained by the organization, such as stock rooms, stenographic pools and the like. 13. Departmental Administration- The effort and expenses under this heading are those that have been incurred for administrative and supporting services that benefit common or joint departmental activities or objectives in academic dean s offices, academic departments and divisions, and organized research units. Organized research units include such units as institutes, study centers, and research centers. Departmental administration expenses are subject to the following limitations: Academic Dean s offices: Salaries and fringe benefit expenses are limited to those attributable to administrative functions Academic Departments: (a) Salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department heads), and other professional personnel conducting research and/or instruction shall be allowed at a rate of 3.6 percent of modified total direct costs. This category does not include professional business or professional administrative officers. 6

8 (b) Other administrative and supporting expenses incurred within academic departments are allowable provided they are treated consistently in like circumstances. This would include expenses such as the salaries of secretarial and clerical staffs, administrative officers, and assistants. 14. Sabbatical/Educational Leave- Effort spent during sabbatical and/or educational leave. This code should only be used when charging a departmental chartfield not a grant. 7

9 Chapter 2 Federal Regulations BACKGROUND The Federal Government s Office of Management and Budget (OMB) issued Circular A-21 (revised on May 10, 2004). The Circular establishes principle for determining costs applicable to grants, contracts, and other agreements with educational institutions. Section J-10 of the Circular deals with effort reporting of employees of educational institutions. The University elected to use the After-The-Fact Activity Records (ATFAR) systems. REQUIREMENTS FOR AFTER-THE-FACT ACTIVITY RECORDS OMB Circular A-21 contains requirements for procedures and documentation in support of the distribution of salaries and wages (direct or indirect under a system of After-The-Fact Activity Records) The ATFAR system also provides the means of reflecting activity devoted to cost sharing on sponsored projects. OMB A-21 requires the following: 1. Personnel Activity reports will reflect the distribution of activity expended by employees covered by the system. These reports will reflect an after-the-fact reporting of the percentage distribution of activity of employees. Charges may be made initially on the basis of estimates made before the services are performed, provided that such changes are promptly adjusted if significant differences are indicated by activity records. 2. Reports will reasonably reflect the activities for which employees are compensated by the institution. To confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during the period, the reports will be signed by the employee, principal investigator, or responsible person using suitable means of verification that the work was performed. 3. The system will reflect any activity applicable to each sponsored agreement and to each category needed to identify F & A costs and the functions to which they are allocable. SYSTEM OVERVIEW The University of Rhode Island has three effort reporting systems. The first system covers all professional employees and management employees who are designated as non-classified in the University payroll system. The second system covers all employees designated as classified in the University payroll system. The third system covers graduate and undergraduate students and paid temporary/ part time employees through one payroll system. URI EMPLOYEES SUBJECT TO AFTER-THE-FACT ACTIVITY RECORDS Only employees charged to sponsored research, university research, and cost sharing will be included in the ATFAR system according to the criteria indicated below. A. NON-CLASSIFIED SYSTEM A report will be produced for each employee that is charged to a sponsored project or a cost sharing account. The report is based on the distribution information submitted on the USP-2. To confirm that the distribution of activity represents a reasonable estimate of the work performed by 8

10 the employee during the period, the report will be signed by the employee, principal investigator, department chair responsible official(s) using suitable means of verification that the work was performed and is consistent with the overall distribution of the employee s compensated activities. B. CLASSIFIED SYSTEM A report will be produced for each department that requires one. The report is based on the distribution submitted on the USP-2. To confirm that the distribution of activity represents a reasonable estimate of the work performed by the employees during the period, the reports will be signed by the employees, principal investigator, department chair/responsible official(s) using suitable means of verification that the work was performed and is consistent with the overall distribution of the employee s compensated activities.. C. GRADUATE AND UNDERGRADUATE STUDENTS AND TEMPORARY EMPLOYEES SYSTEM Employees paid by the University through the in-house payroll system must have their effort certified by the department supervisor, who verifies the hours worked on a particular project by chartfield string. Department personnel identify the chart field string(s) to be charged as part of the job creation process using department budget tables. Compensation paid for jobs that do not have established appointment level department budget tables default to department, job, or position level, non research related departmental chart field strings. Effort certification occurs when time is approved for these jobs. In addition, effort certification reports will be produced for employees charged to research sponsored projects or cost sharing chart field strings every six months. The University requires that these reports are certified by appropriate department personnel using suitable means of verification that the work was performed and is consistent with the overall distribution of the employee s compensated activities. The report should be returned to the Payroll Office in a timely manner. FREQUENCY OF REPORTING AND CERTIFICATION At the University of Rhode Island the frequency of ATFAR reporting system is as follows: D. Non-Classified System: For non-classified employees and professional employees an ATFAR will be prepared twice a year covering the academic year pay for the periods of July 1 to December 31 and January 1 to June 30. Effort will be certified on a semi-annual basis. E. Classified System: For classified employees, ATFARs will be sent to the Department Chairperson or Director every two pay periods or thirteen times per year. F. Graduate /Undergraduates Students For graduate and undergraduates, ATFARs will be sent to the Department Chairperson/Director or Principal Investigator every two pay periods or thirteen times per year. 9

11 G. Temporary employees and Summer research faculty For the above employees, the reports will be sent to the Department Chairperson/Director or Principal Investigator on a semi-annual basis. CERTIFICATION OF EFFORT REPORTS (Non-Classified and Classified) At URI a certification is required only when a person is working on a sponsored project. The supervisor of a person working on a sponsored project is required to verify 100% of their effort during the certification period. As a supervisor, you must: A. Verify with your signature that the charges to the sponsored and/or cost sharing account represent work performed on that specific project for that period of time. Any charges that cannot be verified must be removed by submitting a new USP-2 and changing the effort distribution. B. For non-sponsored projects salaries and wages, verify that the charges and effort codes are accurate. C. Verify that effort identified in the proposal but not charged to the sponsor is costsharing. That effort must be charged to a separate chartfield and coded as effort code 05. See university policy # 97-01, Cost Sharing, for more details. C. Undergraduate/Graduate Students and Temporary/Part Time Employees. Employees paid by the University through the in-house payroll system must have their effort certified by the department/project supervisor, who verifies the amount charged to a particular project/chartfield string. Department personnel identify the chart field string(s) to be charged as part of the job creation process using department budget tables. (Exhibit 6A) Compensation paid for jobs that do not have established appointment level department budget tables default to department, job, or position level, non research related departmental chart field strings. Effort certification occurs when time is approved for these jobs. (Exhibit 7) In addition, effort certification reports will be produced for employees charged to research sponsored projects or cost sharing chart field strings every four week or six months depending on whether it s a student or temporary employee.(exhibit 8) The University requires that these reports are certified by appropriate department personnel and returned to the Payroll Office. 10

12 Chapter 3 Classified System Certification Instructions GENERAL INFORMATION Federal Government regulations require that URI employees obtain after-the-fact effort certification reports for classified employees who charge or contribute their effort to a sponsored project. The classified effort certification report serves to account for the distribution of an employee s total effort. Classified employees charged to sponsored projects or cost sharing accounts are required to have their effort certified by a responsible official who uses suitable means of verification of work performed. BASE EFFORT For classified employees, base effort represents 100 percent of activities for which employees are paid salaries and wages by the University. REPORTING DEADLINE Effort reports are printed for increments of four weeks (two pay periods) and distributed to Department Heads approximately 10 days after the close of the four week period. The deadline for returning the effort reports to the Payroll Accounting Department is printed on the report. HOW TO COMPLETE THE EFFORT CERTIFICATION REPORT (ECR) GENERAL INFORMATION The classified Effort Certification Report (Exhibit 2) lists for each covered employee the average percentage of the employee s total base pay charged to an individual account (listed in the effort percentage column) and the associated dollar amount (listed under salary charges). Distribution adjustments are required when there are significant changes in effort percentages, categories or funding sources (accounts). REQUIRED ACTION 1. Review each classified ECR and identify those employees listed on the ECR for whom you are the responsible official with first-hand knowledge of 100 % of the employee s effort. 2. Note on the ECR any departmental employee requiring certification whose distribution was not reflected on the ECR. Also note any employee listed for whom you are not the responsible person. 3. Determine that every account to which an employee s effort has been charged during the reporting period is listed. 4. Review the effort categories and percentages shown for each account and verify that they reflect a reasonable estimate for the percentage of effort expended by the employee during the period reported. 5. If the pre-printed chartfields, projects, effort categories or percentages are incorrectly reported, adjust the ECR by circling the incorrect data and writing in the appropriate retroactive change to the right of the pre-printed data. If the change is significant, indicate on the ECR the number of the USP-2 submitted to adjust the distribution. (See How to Make A Change ). 11

13 6. Sign and date the certification in the column labeled Responsible Official. A line may be drawn down the page to signify your signature applies to all names listed below. 7. All certified ECRs must be forwarded to the Payroll Accounting Department no later than the return date shown on the certification report. HOW TO MAKE A CHANGE GENERAL INFORMATION Distribution adjustments are required whenever significant changes in effort percentages, effort categories, or accounts are to be made. For complete guidelines on cost transfers please go to: Cost Transfers Policy REQUIRED ACTION 1. Complete a USP-2 form (Exhibit 3) for each employee originally appointed via a USP-2, with the requested change listed in section 59 (See Exhibit 4 for instructions on completing Section 59). 12

14 Chapter 4 Non-Classified and Faculty System Certification Instructions GENERAL INFORMATION Federal Government regulations require the URI obtain after-the-fact effort certification reports for non-classified employees who charge or contribute their effort to a sponsored project. The nonclassified effort certification report serves to account for the distribution of an employee s total effort (100%) and must be signed by the employee, principal investigator or responsible official who uses suitable means of verification that the work was performed. BASE EFFORT Base effort for a faculty member is defines as the 100% effort expended by a faculty member over his/her appointment period to fulfill his/her obligation to the University. (See Exhibit 1). Base effort for non-classified staff is 100% of the effort expended by an employee to fulfill his/her obligation the university over a twelve month period, beginning July 1 and ending June 30 (See Exhibit 1). REPORTING DEADLINE Effort reports for non-classified staff and faculty are printed for increments of 26 weeks (13 pay periods) and distributed in January and in July approximately three weeks after the close of the 26 week period. The deadline for returning the report to the Payroll Accounting Department is printed on the form. HOW TO COMPLETE THE NON-CLASSIFIED ECR The Non-Classified Effort Certification Report (Exhibit 5) is produced from Payroll Accounting files and list (for each employee), the account charged the percentage of the employee s total base pay charged to each chartfield (listed in the effort percentage column), and the associated dollar amounts (listed under salary charges). Distribution adjustments are required when there are significant changes in effort percentages, effort categories or funding sources. REQUIRED ACTION: 1. Department Head/ Dean/ Principal Investigator reviews all ECRs. to ensure that each employee has one. The Department Head/ Dean will notify the Payroll Accounting Department to obtain any missing ECRs and return any that do not belong to the department. 2. Determination that every chartfield/project to which the employee s effort has been charged during the reporting period is listed. 3. Review the effort categories and percentages for each chartfield/project and verify that they reflect a reasonable estimate for the percentage of effort expended by the employee during the reporting period. 4. If the pre-printed chartfield/projects, effort categories or percentages are incorrectly reported, adjust the ECR by circling the incorrect data and writing in the appropriate retroactive change to the right of the pre-printed data. If the change is significant, indicate on the ECR the number of the USP-2 submitted to adjust the distribution. (See How to Make a Change ). Effort distribution must total 100 %. 5. Sign and date the certification in the column labeled Responsible Official. 13

15 6. If an individual certified his/her ECR, he/she should submit the completed document to Department Head, Dean, or Principal Investigator. 7. All certified ECRs must be forwarded to the Payroll Accounting Department no later than the date shown on the certification report. HOW TO MAKE A CHANGE GENERAL INFORMATION Distribution adjustments are required whenever significant changes in effort percentages, effort categories, or accounts are to be made. For complete guidelines on cost transfers please go to: Cost Transfers Policy REQUIRED ACTION 1. Complete a USP-2 form (Exhibit 3) for each employee with the requested changes listed in section 59 (See Exhibit 4 for instructions on completing section 59). 14

16 CERTIFICATION PROCEDURE Chapter 5 In House Payroll Certification System Effort certification reports will be produced for employees charged to research sponsored projects or cost sharing chart field strings: Every four weeks for undergraduate and graduate students Every six months for temporary and contract employees The University requires that these reports are certified by appropriate department personnel using suitable means of verification that the work was performed and is consistent with the overall distribution of the employee s compensated activities. These reports should be returned to the Payroll Office by the date specified on the cover memos that accompany the ECRs. HOW TO MAKE A CHANGE GENERAL INFORMATION Distribution adjustments are required whenever significant changes in effort percentages, effort categories, or accounts are to be made. For complete guidelines on cost transfers please go to: Cost Transfers Policy Adjustment request instructions/forms can be found by going to the URLs below:

17 Exhibit 1 BASE EFFORT ANALYSIS Description Appointment Length Report Periods Faculty/Non-classified Staff Academic Year 9Months 7/1>12-31 and 1/1>6/30 Classified Staff Varies Varies Every 4 weeks Faculty/Non-Classified Staff Calendar Year 12 Months 7/1>12-31 and 1/1>6/30 Graduate/Undergraduate Varies Varies Every 4 weeks Temporary/Part time Varies Varies 7/1>12/31 and 1/1 >6/30 Employees and Faculty summer re-contracting. 16

18 Exhibit 2 URI Effort Certification Report-Classified 17

19 Exhibit 3 USP-2 Form 18

20 Exhibit 4 STATE PAYROLL SALARY DISTRIBUTION INFORMATION SECTION 59 FORM USP-2 The USP-2 form will be used to process the initial salary distribution and any changes that may occur thereafter. The form must be processed in time to reach the Human Resources/Payroll Offices before the effective date of the action requested. All information must be completed and effort distribution must total 100%. Only USP-2s with correct six digit numbers and two digit effort codes will be processed. For complete instructions of how to complete a USP-2 go to: HR Instruction Manual for USP 2 & USP 12 Salary distribution information must be given for a minimum of the entire fiscal year or for the length of the appointment, whichever applies. A calendar of pay periods is available from the payroll office. When an appointment or change occurs in the middle of a pay period list the date in field no. 24 (Effective Start) of the USP-2. List the first day of the pay period in field no. 59 of the USP-2 (Salary Distribution Information). This pay period must be accounted for separately. Treat each day as 10% and charge each six digit project/department with the appropriate %. Be sure each pay period distribution is equal to 100% Effort Codes must be supplied for each department/project charged. For research be sure to use effort codes that correspond to the IND COST#1/#2 on the Research Action Notice. Changes cannot be made unless they are of a significant nature. Initial appointment/changes should not be made using decimals such as, 10.5% or 9.3%, because these attract auditors attention. The rationale is that nobody keeps time/effort devoted to projects at that detail level. Changes of this nature are viewed as using available balance. ROUTING FOR SALARY DISTRIBUTION CHANGES: If a USP-2 is processed for a change in salary distribution only, the routing for signature is as follows: Originator > Dean/Director > Grant &Contract Accounting (Ledger 5 and Cost Sharing only) > Budget* > Human Resources > Payroll *Budget office may be omitted if change is in effort only. 19

21 Exhibit 5 URI Effort Certification Report-Non Classified N.B. The above certification language has been changed to the following: I certify that this report represents a reasonable estimate of 100 percent of the actual effort expended during the above period and that I have suitable means of verifying that the work was performed. 20

22 Exhibit 6A Department Budget Table (Appointment Level) Active Entry 21

23 Exhibit 6B Department Budget Table (Appointment Level) Inactive 22

24 Exhibit 7 Time Approval (By Group) Empl. Names will appear here 23

25 Exhibit 8 Effort Certification Report 24