Effective for proposals submitted or due on or after December 26, 2014. For proposals submitted prior December 26, 2014, the guidelines in NSF 14-1 apply.
NSF recommendations related to federal award administration after virtual site visit in 2013:
"...implement time and effort procedures with adequate internal controls to prevent improper charges of labor costs. The procedures should be consistently followed and include a timeline for the completion and review of effort reports."
..."consistently investigate and obtain clarification of discrepancies of 5% or more from the initial labor allocations and document results."
If you have any active awards, please certify % effort via ECRT on a timely manner to stay in compliance with the requirements. Thank you for your cooperation.