Sponsored-research labor ledger

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Sponsored-research labor ledger: per-faculty effort certifications across every sponsored project and pay cycle, reconciled line-by-line against actual payroll distributions charged to each sponsor account and against the budgeted effort on the award. The asset is the reconciliation itself — certified effort versus effort actually charged, the variances that trigger an automatic cost transfer, and the resolution of each variance — plus appointment-type and cost-share fulfillment detail. Also carries who signed each certification and when (e-signature plus timestamp), which makes it an auditable attestation trail rather than a summary table. No public source reports uncertified or mis-charged effort; sponsors only ever see the corrected final numbers.