AFTER THE FACT CERTIFICATION OF LABOR REPORT

PURPOSE

The purpose of this statement is to provide general guidelines and applicable policies and procedures for the completion and submission of the monthly After the Fact Certification of Labor Reports (AFCL).

GENERAL GUIDELINES/APPLICABLE POLICIES

  1. University Responsibility
    As a recipient of Federal Contract and Grant funds, the University is responsible for maintaining an effort reporting system in compliance with the requirements of OMB-Circular A21.
  2. The Office of Contracts and Grants Responsibility
    The Office of Contracts and Grants is responsible for the University's Effort reporting system. This responsibility includes:

    3. a. Establishing internal and campus procedures for effort reporting which are consistent with the requirements of OMB Circular A-21,

    b. Ensuring that After the Fact Certification of Labor Reports (AFCL) are received for all required employees,

    c. Determining that reports are accurate and if there is a discrepancy requesting either revised AFCL forms or Payroll,

    d. Retaining all certified reports for audit purposes.

PROCEDURES

  1. Monthly AFCL reports are required for all employees paid on contracts and grants funds except the following
    a. Employees paid either 100% from Agricultural Research or Cooperative Extension funds.
    b. Employees paid by the hour. This includes temporary employees charged to object codes 1210 and 1410 as well as students charged to object code 1450.
  2. AFCL forms are due the 5th working day of the month for the previous month.
  3. The AFCL forms must reflect the employees total effort (the percentages must equal 100%).
  4. If an employee is using all or a portion of their salary for cost sharing or matching, that portion must be correctly recorded on the AFCL form.
  5. The AFCL forms must be signed by the Principal Investigator/Project Director and the employee. Forms without the proper signatures will be returned.
  6. When there is a discrepancy between the AFCL form and the payroll authorization form, the AFCL form will be returned to the Principal Investigator/Project Director.
  7. A revised Salary Authorization or AFCL form must be submitted.
  8. Principal Investigator/Project Director will be notified of delinquent forms.
  9. If the delinquent forms are not received within 15 days a second notice will be mailed to the Principal Investigator/Project Director with a copy to the Dean or Department Head.