Effort Certification

Documenting employee expenses on federal and federal pass-through awards

For employees whose institutional base salary is paid in part or in full from federal or federal pass-through award accounts, IU generates effort certification documents covering fall, spring, and summer periods. Effort is verified based on an after-the-fact reporting system.

The goal of effort certification is to verify a reasonable reflection of effort across all institutional activities.

Certification documents are generated from IU's Kuali Financial System (KFS) to be routed, reviewed, and approved within 60 days, in accordance with IU policy. The documents route to fiscal officers, delegates, and account principal investigators on the federal and federal pass-through awards for verification of effort.

Read the IU policy on Effort Certification Under Uniform Guidance

Understanding IU institutional base salary

  • Institutional base salary is the base salary paid by IU for an individual’s appointment, whether that person’s time is spent on research, instruction, administration, or other activities. This includes, if appropriate, IU regular pay from fiscal year and academic year appointments and approved practice plan (e.g., IUHP) salary.
  • Institutional base salary is established by a university appointment letter or other similar documentation, regardless of the source of funds.
  • The basis used to propose or commit effort should be the same as that used to calculate, report, and verify effort. Effort verification is completed at the account level rather than the expense sub-account level.
  • The following kinds of pay are excluded from institutional base salary:
    • Early Retirement
    • Terminal Pay
    • Fee Remissions
    • Fellowship
    • Overtime
    • Extra Compensation
      • All Supplemental Pay
      • Travel Reimbursement/Digital Allowance
  • Institutional base salary may not be increased by replacing university salary funds with sponsor projects funds.

Summer salary

Academic summer salary for research and other activities outside the standard academic year is subject to the requirements of Uniform Guidance payroll verification. Summer pay may be requested in accordance with IU policy.

Read the IU policy on Summary Salary from Sponsored Program Accounts

IU Object Code references

A listing of object codes included in and excluded from IU institutional base salary is provided in the Salary Object Codes–IBS document.


Contact Tim Burris, Office of Research Administration Grants Finance and Operations Team at 812.855.0185 or via email at thburris@iu.edu