Effective December 26, 2014, OMB Circular A-21 was replaced by the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (the Uniform Guidance), 2 CFR Part 200. 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. Visit Uniform Guidance at Columbia Research for more information.
If you have a new effort coordinator in your department, please let us know: effort[email protected].
All new Principal Investigators and Researchers are required to complete Rascal training on Compensation, Sponsored Projects, and Effort Reporting.
As part of the Finance Division, in the Office of the Controller, Payroll performs the operational and accounting functions for all payroll activity at the University.
SPA serves as a central resource to support the research community at Columbia University.