Effort verification reports (EVRs)
Effort verification is the process of confirming the amount of an individual’s time devoted to specific projects. Three times per year reports (Effort Verification Reports – EVRs) are produced for each University employee, itemizing the pay and therefore the percentage of that individual’s time associated with specific projects. (The reports are based on University payroll records – the MoCodes with specific chartfield strings mentioned above.) Two of the three EVR runs cover a six month period each and the third is for the entire previous fiscal year.
EVRs are required to be kept on file in the Office of Sponsored Program Administration (OSPA). They are used in auditing situations, again to confirm the amount of S&W cost share contributed by individuals to specific projects.
When EVRs are made available, those that pertain to field staff are sent to the appropriate Regional Director. RDs are asked to review them for accuracy, sign each one, and mail them back as quickly as possible so they can be forwarded to OSPA. Regulations require each funding line on an EVR be within a 5% accuracy range. Therefore, only gross inaccuracies should be noted on the signed EVR. Individuals with no direct project funding and no University associated cost sharing do not require documented effort verification so no report will be forwarded to the Regional Directors for them. Effort Reports for non field staff are distributed to the appropriate unit or division and should be reviewed and signed by the employees supervisor.
In many cases, a project that is renewed or continued from one year to the next will receive a new chartfield string and therefore new MoCode(s) each year. Although participants of the project may continue doing the same work and see this as a single continuing proposition, by accounting standards a new chartfield string represents a new account and the two should not be considered congruent. When a new MoCode becomes available it must be used for expenses incurred on the project beginning with the project start date. If the previous year’s MoCode continues to be used after the end date it may overspend that project as well as the fact that expenses incurred after the project end date are not eligible to be paid by sponsor funds. In short, it’s important to use the current and appropriate MoCodes for project related expenses.