Print Page
Email Page

Grants Finance & Operations

Effort Certification

Guidance - A-21 Effort Certification

The A-21 Effort Certification Document is an after-the-fact method of accounting for effort of an employee, whose normal salary was paid in whole or part, or cost shared on a sponsored account. Learn more >


The U.S. Office of Management and Budget Circular A-21 requires personnel activity reports for employees who fit certain criteria. The method of accounting for effort is the after-the-fact method. Learn more >

Calendar – Processing Schedule

Effort Certification Documents are processed on three different schedules each year. Learn more >


KFS Effort Certification Training and Guidance

Effort Recertification Request

Fill out and Submit an electronic effort recertification request. Learn more >

NIH Salary Limitation & Cost Share

The National Institutes of Health (NIH) sets a limitation on salary that may be directly charged to an NIH award on an annual basis, requiring salary charged over the stated limitation to be recorded as cost share. The calculation of the salary limitation and required cost share for each individual varies based on their appointment (institutional base salary) and the project on which they are working. The NIH will announce new salary limitation figures early in the year. Shortly after, Indiana University will disseminate the new NIH salary limitation information - usually by March 1st of the current salary limitation year.

To establish the individual salary limitation amount for a specific award, the following information must be determined:

  1. the individual's appointment (10-Pay, 12-Pay, Summer)
  2. the effort certification period for which the individual's effort will be recorded (or has been recorded)
  3. the percentage effort to be applied (or that has been applied) to the award during the effort certification period

Initial Determination of Annualized Salary Limitation Amount:
Once the individual's appointment and applicable effort certification period have been determined, the current salary limitation effective at the beginning of the effort certification period is applied.

Please Note: Departments with individuals receiving compensation from the approved practice plans and have effort on any sponsored research account adhering to NIH salary limitation guidelines must ensure all individuals meet the NIH salary limitation guidelines utilizing this methodology. An illustration of the NIH salary limitation as applied to individuals with practice plan effort is provided below.

Reference Links:

RASD | Browser Recommendations | Webmaster | IU Emergency System | Big 10 Data | Office Information | Site Map