Effort Distribution reports

Effort Distribution reporting is completed using a web-based system with electronic routing and email notification for updating and certifying effort. Effort reports are system generated for employees who are paid from sponsored projects. Effort certification is done semi-annually for all eligible employees. Before a form is certified it must be pre-reviewed by the fund manager assigned to the department/center. Access is limited only to the fund managers pre-reviewing forms and the certifiers (PIs and faculty being paid from a sponsored project).

Effective August 2024 – NAU is moving from using Huron eEDR to Cayuse Project Effort for effort distribution reports.

If you have any questions direct them to the Office of Sponsored Projects (OSP) Post-Award Director or NAU-OSP@nau.edu

Equipment

NAU Property Administration Policy states that equipment costing $5,000 and has a useful life of more than one year should be capitalized.

Determining title of equipment

To determine where the title of property purchased with external funds will reside, first examine the funding sponsor guidelines.

General guidelines

Federal agencies

The federal government uses $5,000 or more per unit cost to determine whether title resides with the federal government or the university for property purchased with federal funding.

• Items costing under $5,000 title resides with the university
• Items costing $5,000 or more ownership normally will provide the University conditional title based upon the following

Pay particular attention to items vesting conditional title when determining use of those items.

• The university may continue to use property on the same project or program for which it was purchased even though federal funding has ended.
• If the property is no longer needed for the particular program for which it was purchased the property may be used for other programs or projects which receive federal funding from the original funding agency.
• If no programs under that particular funding require the use of the property or equipment then that equipment may be used on other programs which receive funding from other Federal agencies.
• In the event there are no other Federal programs for which the property may be used then the university must submit a request for disposition instructions to the original Federal funding agency. The federal government is required to issue disposition instructions within 120 calendar days from the date of the request. If disposition instructions are not received within the appropriate time frame then the university is required to sell the property. The proceeds of the property shall be disbursed using the federal calculation found in OMB Uniform Guidance. If disposition instructions are received then the university follows the order of disposition in the notice.

Non-federal sponsors

These sponsors may have different guidelines and title of equipment should be determined on an individual case basis.

Note: For property purchased on fixed price contracts title generally resides with the university. It is important to always review the rules and regulations applicable to each individual project.

Related NAU Policies/Procedures:

• NAU Property Administration Policy
• NAU Policy CMP-130