Effort Reporting (TEARS)

Federal OMB Circular A-21 (Cost Principles for Educational Institutions), section J(10) states that we must have a method to document all effort. Federal regulations require that employees engaged in sponsored activities periodically review and certify their effort if they have the following:

  • Direct labor charges to sponsored projects: Employees who work on sponsored projects and whose salary is funded by the sponsor.
  • Cost sharing on sponsored projects: Employees who work on sponsored projects but whose salary is funded by an entity other than the sponsor (may be another sponsor, the University, or a gift or foundation account).


There are two certification periods each year - one for the academic year (August 16 - May 15) and one for the summer (May 16 - August 15).  Please note that hourly employees certify their effort each pay period by signing their timesheet. If there is a change in distribution, the time sheet should reflect the change and be re-signed by the individual.

For more information: https://cng.ncsu.edu/systems/tears/