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Why are quarters prior to the 2nd quarter of fiscal 2004 included in the QSD or Effort Report lists?

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Why are quarters prior to the 2nd quarter of fiscal 2004 included in the QSD or Effort Report lists?

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Although we initiated the electronic effort certification during the 2nd quarter of fiscal 2004, there may have been journal entries that affected prior periods that were processed during or after the 2nd quarter. Once a journal entry has been made that affects a prior quarter, a QSD is generated for that quarter. Electronic effort certification is only necessary for quarters prior to the 2nd quarter of fiscal 2004 if (a) the journal entry affected a sponsored account, and (b) the previously-submitted paper effort report (PAR) is no longer valid due to the journal entry. We will notify you if this is the case.

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