Policy: Effort Reporting

The University is committed to ensuring the reasonable accuracy of effort statements completed in connection with sponsored projects. The University provides this assurance by requiring periodic effort statements (Effort Certification Statements, or ECS) for each individual whose salary is charged to one or more sponsored projects and/or cost sharing accounts during the effort reporting period and is devoting time to a sponsored project. 

Effort Reporting Policy

The University will follow the restrictions and requirements of Office of Management and Budget (OMB)’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, known as the Uniform Guidance, as well as other applicable federal regulations with respect to certifying effort charged to federally sponsored projects. The University’s practice is to utilize an after-the-fact effort reporting system to certify that salaries and wages charged to sponsored projects, including committed cost share, are reasonable and consistent with the work performed. 

Financial penalties, expenditure disallowances, and harm to the University’s reputation are among the consequences that could result from providing inaccurate effort certifications or failure to comply with the University’s effort reporting requirements.