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Policy

Effective December 26, 2014, OMB Circular A-21 was replaced by the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200 (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

Below are links to the relevant policies from the Administrative Policy Library.  For any additional policy questions or concerns, please contact effort-reporting@columbia.edu.

Relevant Policies

Policy on Charging and Documentation of Personnel Costs Charged to Sponsored Projects
Effective date:  December 1, 2006
Latest Revision: August 1, 2016

This Policy sets forth the University’s requirements for complying with Federal regulations on charging and documenting personnel costs charged to sponsored projects, including effort reporting.


Charging Administration and Clerical Salaries, Federal Grants and Contracts (92-3)
Effective date:  April 20, 1994
Latest Revision: August, 2013

This Policy provides guidance on the limited situations under which such costs may be charged to sponsored projects.


Principal Investigator Responsibilities for Financial Oversight of Grants and Contracts (92-5)
Effective date:  February 16, 1998
Latest Revision: July 9, 2012

This Policy describes Principal Investigators’ stewardship responsibilities for fiscal management of grants and contracts awarded to the University.


Columbia University Policy on Sponsored Project Cost Transfers
Effective Date: April 15, 2011
Latest Revision: March 31, 2017

This policy provides guidance to Principal Investigators and others responsible for the administration of sponsored projects on the requirements for cost transfers.


Columbia University Policy on Cost Sharing
Effective date:  December 1, 2006
Latest Revision: July 9, 2012

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.

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