SEMESTER EFFORT REPORTS (SER)

INSTRUCTIONS

What is a Semester Effort Report (SER)?

The SER is a receipt which is used to document the amount of effort actually spent on a restricted grant or contract. To see a PDF sample. To get a blank excel worksheet template.

Why do we have SERs?

Effort reports are required by federal regulation (OMB Circular A-21). Auditors use SERs to verify that the percent of salaries charged or cost shared, to the project, are justified by the effort documented in column 7. The SER serves as the receipt for salary expenses and/or cost sharing/match. If, for example, an auditor could not find a SER, or the percentage of salary charged to the project is more than the percentage of effort reported in column 7 (effort %), the auditor will request a refund of the difference. Stated differently, the purpose of the SER is not to match effort percents with pay percents, rather it is intended to report the amount of effort a person actually spent on the project, regardless of how they were paid. All Universities receiving grants, cooperative agreements or contracts from the federal government must have an effort reporting system.

Who has to complete SERs?

Only those individuals with salary charged, or committed as cost sharing, to projects funded from the Federal Government, the State of Michigan, or from other agencies that specifically require SERs. Usually these projects are within the account series 61-0000 - 61-9999, as well as the Federal series of Michigan Agricultural Experiment Station and Michigan State University Extension accounts. The time reports for students paid on the student payroll (STU earn type) and "REG" type labor employees serve as their effort receipt, therefore, they will not have SERs.

How often are SERs necessary?

Once each academic semester. The SER will be mailed to your department about six weeks after a semester has ended. The SER should then be completed based upon work performed during the following time frames.  To be acceptable to Federal auditors, the SER should be completed within 180 days after the semester has ended. 

What if the SER is not completed?

Salaries and/or cost sharing commitments that do not have the proper supporting documentation, i.e. a completed SER, will be removed from the account.  CGA will JVE the salaries to the department’s 11-account, unless an alternative unrestricted account is provided by the department.

How do I complete the SER?

Report the percentage of effort actually performed during the semester in column 7. Then sign, date and return the SER to Contract and Grant Administration, 301 Administration Building. Please use whole numbers only. The total effort reported in column 7, for all projects, MUST TOTAL 100%.

Who can sign the SER?

Principal Investigators (PI's): PI's should sign their own SER's.
Non-PI's: should also sign their own SER's (especially if they are working on multiple projects with different PI's), however it is acceptable to have the PI or Co-PI sign for them if they are familiar with all of their restricted projects - provided the individual concurs with the effort distribution.
Graduate Students: may be signed by the PI or Co-PI if the person is working on their projects. For Graduate students working in multiple departments or for multiple and different PI's then the student should sign their own SER's. It is understood that the PI may have to assist the student to understand the distinction between projects and duties that they have been hired to perform.
In those rare circumstances when the above guidelines cannot be met, a unit administrator may sign the SER's if they have suitable means of verification that the work was performed as indicated by the percentages listed in column 7.

When I sign the SER, what am I agreeing to?

You are certifying that you spent at least as much effort as reported in column 7 on the project for the report period. Auditors sampling the accuracy of the SER will begin their review with the person that signed the SER.

Can I use a rubber stamp signature on the SER?

No. Federal auditors will not accept SERs with a rubber stamped signature. Also, the SER should be completed in ink.

Can I use whiteout to change the numbers reported in column 7?

Federal auditors can't tell if the changes were made before, or after, the SER was signed.  If you need to make changes to the numbers reported in column 7, please have the person who will, or who has already signed the certification at the bottom of the SER, initial and date the changes.

Who should sign a SER for an employee who is paid from two departments?
The employee should personally sign the SER.

Should I use a 40 hour work week as a base for computing the effort percent to be reported in column 7?

Generally no. You should calculate the effort percent based on the time it took to perform the duties for which you were paid. If, for example, an individual can fulfill his/her obligation to the University in a 40 hour work week, the SER needs to be completed, adding up to 100%, based on the distribution of those 40 hours. If an individual needs an 80 hour work week to fulfill his/her obligation, the SER needs to be completed, adding up to 100%, based on the distribution of those 80 hours.

If I have a half time appointment, should column 7 still total 100%?

Yes. Column 7 on all SERs should total 100% regardless of percent employment or percent of the semester worked. If a person only worked two weeks of a semester, column 7 should still total 100% (based on the distribution of those two weeks). Please feel free to modify the dates in the upper corner of the SER when appropriate.

If I was paid from more than one restricted project, should I complete column 7 for each one?

Yes, and the total of all activity should add up to 100%. You should complete a separate line for each restricted project, and a line for the total of all other unsponsored accounts to which you committed effort. The effort for all accounts must total 100%.

What if I'm working on a restricted project that hasn't been assigned an account number yet?

Add a brief project title on a new line on the SER and complete the effort percent for that project in column 7.

The phrase "Total Unsponsored" appears on some SER's (under column 3).  What does "Total Unsponsored" mean?

SER's are generated ONLY if you are paid or cost shared on a federal or State of MI account(s).  For federal and State of MI accounts/projects we need to know - by account/project - how much time was spent on each project.  Since federal regulations specify that the SER must account for total/100% of your effort, a residual group of account(s) must be included.  For lack of a better phrase "Total Unsponsored" lists the pay from that group of account(s) that don't require SERs.  The phrase usually prints on the SER when there is more than one non-SER account (although sometimes the computer decides to put the statement on the SER even though there is only one non-SER account).  On the next update of the SER system we will probably change this phrase to "Total of Non-SER required accounts".  If you have a suggestion for a replacement phrase, please let me know!

What if the title printed on the SER is not correct?

Please cross out the incorrect title and write the correct one in its place. We will use the new title for future SERs.

What is cost sharing or match?

Cost sharing, sometimes referred to as match, is a commitment made by an employee to put forth effort on a project but not to charge the project a like amount of salary. Cost sharing that is required by the funding agency is listed on the SER in column 5.

Should work for which I received overtime pay be included in the SER?

No. Include only effort performed for regular pay. The time report/pay document will serve as the SER/certification for overtime payments.

How is it determined which department is responsible for completing and returning the SER to Contract and Grant Administration?

For faculty, AP, CT, and Specialist positions the Academic Records/Personnel System is used to determine the home department of the individual. For Graduate Assistants, the SER is assigned to the department with the highest expectation on a sponsored account (column 6 on the SER).

What if the total semester commitment as printed on the SER (column 6) and the way I spend my effort are different?

Complete column 7 based upon how you actually used your time. Please attach any information that might explain the shortage of effort on the restricted account, i.e. Change of Status, notes, etc. The office of Contract & Grant Administration will follow up on SERs with shortages of effort on the restricted accounts. Effort in excess of pay will be shown as additional cost sharing.

What if the semester payroll information listed in column 4 is not correct?

First, complete the SER based upon how the effort was actually performed. Then check with your business office so that they can process the necessary paperwork to resolve the difference. When changes are necessary, please attach copies of change of status, grad appointment, or PAN forms to the SER. Also, change of status, grad appointment, and PAN forms will not be processed unless the proposed change is supported by the SER.

Which payrolls are used to compute the semester percentages that are printed on the SER?

How do I convert work done for part of a semester into semester percentages?

Multiply the percentage of effort you spent on the project by the percentage of the semester you worked on the project. For example, if during fall semester you spent 50% of your time on a project until it ended on September 30, you would multiply 50% effort times 33.33% (August 16 through September 30 equals 1.5 months divided by the 4.5 month semester total) which equals a semester average of 16.67% which rounds to 17%.  Please remember to use whole numbers only.  In the above example, 16.67% implies a degree of precision that is not required on effort reports. Federal auditors allow up to a 5% leeway to accommodate the imprecise nature of university effort reporting.

Percentage of effort TIMES percentage of the semester at this effort percent, i.e. # of months divided by 4.5 = semester effort percent

Note for Academic year appointments (AY or 9 month appointments)

Because the pay dates for academic year appointments are significantly different than the work dates, care must be exercised when completing Change of Status forms. The problem stems from the fact that salary earned for 9 months' work is paid over a full 12 month year. In order to avoid payroll problems, all AY appointments MUST begin and end on one of the following special dates: Beginning - August 16 or February 16; Ending - February 15 or August 15. The payrolls for fall semester are: 1/2 Aug., Sept., Oct., Nov., Dec., Jan., and 1/2 Feb, i.e., 6 months. The payrolls for spring semester are: 1/2 Feb., March, April, May, June, July, and 1/2 Aug, i.e., 6 months. Summer school payments are paid on special payrolls during the summer.

When a change of funds needs to take place within a semester (grant begins or ends) a semester average work percent must be calculated (using semester work dates), and then it must be applied to the semester's pay dates. To calculate a semester average work percent, multiply the percentage of effort to be spent on a project, times the percentage of the semester, i.e. # of months divided by 4.5 (the number of working months in fall or spring). This average percent is then applied to a semester's payroll dates (6 month period). For example, let's assume you received a new project which begins April 1 for which you planned to devote 50% effort. First you must calculate the semester average work percent, i.e., 50% effort times the percent of the semester. The work dates for spring semester are 1/1 through 5/15, therefore, April plus 1/2 May = 1.5 months divided by 4.5 months per semester = 33.33%. The semester average work percent equals 50% effort times 33.33% of the semester or 16.67%. The change of status form should say 17% (because you must use whole numbers) from 2/16 to 8/15, i.e., 6 months pay. Also, the following should be included in the comments section of the change of status form: "17% pay for 2/16 through 8/15 represents 50% effort from 4/1 through 5/15."

If you have other questions, please call us at 5-5040-235.

Updated 7/30/2007