Effort classification is a description of the actual activities associated with a given subsidiary ledger account or support account. The effort code appears in the financial accounting system (FAMIS) on Screen 008 or Screen 051.
Effort directly related to sponsored projects and all other activities must be identified in the System member’s effort distribution and reporting process. The following effort codes and descriptions are used in the TAMUS Time and Effort System.
Effort Codes and Descriptions
CSOR – Cost Sharing on Organized Research
This effort code is for accounts set up to track mandatory and voluntary committed cost sharing dollars for projects that are research in function (i.e., the related project account is coded DRES).
CSIN – Cost Sharing on Instruction
This effort code is for accounts set up to track mandatory and voluntary committed cost sharing dollars for projects that are instruction in function (i.e., the related project account is coded DINS).
CSOS – Cost Sharing on Other Sponsored Activities
This effort code is for accounts set up to track mandatory and voluntary committed cost sharing dollars for projects that are not research or instruction in function but rather an other sponsored activity (i.e., the related project account is coded DOSA).
DDPR – Direct Departmental Research
Departmental Research means research, development and scholarly activities that are not organized research and, consequently, are not budgeted and accounted for separately.
DINS – Direct Instruction
Instruction includes the teaching and training activities of an institution whether offered on a credit or noncredit basis, and whether offered through regular academic departments or separate divisions, such as a summer school division or an extension division. Sponsored instruction and training includes specific instructional or training activities established by grant, contract, or cooperative agreement. DINS does not include the training of individuals in research techniques (commonly referred to as research training).
DIPA – Direct Intergovernmental Personnel Act
This effort code is used to track IPA agreements where TAMUS personnel work on an assignment at a federal agency.
DOIA – Direct Other Institutional Activities
Other Institutional Activities are all activities except:
- Instruction, organized research, departmental research, other sponsored activities, and Research Foundation clearing accounts
- F&A cost activities
- Specialized service facilities such as Cyclotron. Other institutional activities include operation of residence halls, dining halls, hospitals and clinics, student unions, intercollegiate athletics, bookstores, faculty housing, student apartments, guest houses, chapels, theaters, public museums, and other similar auxiliary enterprises.
This definition also includes any other categories of activities, costs of which are unallowable to sponsored agreements, unless otherwise indicated in the agreements.
DOSA – Direct Other Sponsored Activities
Other Sponsored Activities means programs and projects financed by federal and non-federal agencies and organizations that involve the performance of work other than instruction and organized research. Examples are health service projects and community service programs when these activities are undertaken with outside support. However when any of these activities are undertaken without outside support, they should be classified as Other Institutional Activities.
DRES – Direct Organized Research
Organized Research means all research and development activities of an institution that are budgeted and accounted for separately. It includes the following:
(a)Sponsored Research means all research and development activities that are sponsored by federal and non-federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
(b)University Research means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds.
IDAD – Indirect Departmental Administration
Departmental Administration includes expenses incurred for administrative and supporting services that benefit common or joint departmental activities in academic departments and divisions, and organized research institutes, study centers, and research centers. It does not include any deans’ operating accounts (IDEN).
IDEN – Indirect Dean’s Operation
Dean’s Operation is for accounts used to pay academic dean’s operating expenses. Salaries and operating expenses are limited to those attributable to an academic dean’s administrative functions. It does not include the dean of students (ISTA).
IGAD – Indirect General Administration and General Expenses
General Administration and General Expenses are those expenses incurred by the general executive and administrative offices of the A&M System Members and other expenses of a general character which do not relate solely to any major function of the institution, such as instruction, organized research, departmental research, other sponsored activities, or other institutional activities.
Examples of General Administration and General Expense include expenses incurred by or for SYSTEM assessments, central offices of the A&M System Member such as the President’s or Chancellor’s office, which benefit all activities of the Member, offices of Member-wide financial management, business services, budget and planning, personnel management, safety and risk management, and General Counsel, and the operation of a central administrative management information systems.
General administration and general expenses do not include expenses incurred within non-university-wide deans’ offices, academic departments, or organized research units.
ILIB – Indirect Library
Library includes expenses incurred for the operation of the library, including the cost of books and library materials purchased for the library. Costs incurred in the purchases of rare books (museum-type books) with no value to the sponsored agreements are not part of the Library function.
IOPM – Indirect Operation and Maintenance Expenses
O&M expenses are those expenses that have been incurred for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant. They include expenses normally incurred for such items as janitorial and utility services, repairs and ordinary or normal alterations of building, furniture and equipment, care of grounds, maintenance and operation of buildings and other plant facilities, security, earthquake and disaster preparedness, environmental safety, hazardous waste disposal, space and capital leasing, facility planning and management, central receiving, property, liability and all other insurance relating to property
ISPA – Indirect Sponsored Projects Administration
Sponsored Projects Administration includes expenses incurred by a separate organization or department established primarily to administer sponsored projects. This includes such functions as grant and contract administration (federal and non-federal), and editing and publishing of research and other reports. This effort includes salaries and expenses of the head of such organization, assistants, and immediate staff.
ISTA – Indirect Student Administration and Services
Student Administration and Services include expenses incurred for the administration of student affairs and for services provided to students. This includes expenses of such activities as dean of students, admissions, registrar, counseling and placement services, student advisers, student health and infirmary services, catalogs, and commencements and convocations.
RFOA – Research Foundation Other Activities
This effort code is for accounts set up to track Research Foundation (RF) clearing account dollars. If the System Member pays salaries that are later reimbursed by the RF the account should be coded Research Foundation Other Activities.
USCH – Scholarships and Fellowships
The costs associated with scholarships and fellowships need to be separately identified for the facilities and administrative cost calculation.
USVC – Service Departments
The costs associated with service departments need to be separately identified for the facilities and administrative cost calculation. All accounts that are appropriately identified as service department for financial reporting purposes (AFR fund groups 21 through 29) should have an effort code of USVC.