Effective December 26, 2014, OMB Circular A-21 will be replaced by regulations promulgated under the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (the Uniform Guidance). Like Circular A-21, the Uniform Guidance requires an after-the-fact review of charges made to Federal awards that were based on budget estimates. At Columbia, this required after-the-fact review is carried out through the effort reporting process described on this website. More information about the Uniform Guidance is available at http://spa.columbia.edu/uniform-guidance.
University Policy on Charging Compensation to Sponsored Projects for Officers of Instruction
This Policy sets forth the University’s requirements for complying with Federal regulations on Effort Reporting.
This Policy provides guidance on the limited situations under which such costs may be charged to sponsored projects.
This Policy describes Principal Investigators’ stewardship responsibilities for fiscal management of grants and contracts awarded to the University.
This policy provides guidance to Principal Investigators and others responsible for the administration of sponsored projects on the requirements for cost transfers.
This policy provides guidance to Principal Investigators and others responsible for the administration of sponsored projects on the requirements for accounting for and documenting cost sharing.