University Resources, Operations and Policies

Effort Reporting Policy for Sponsored Programs Policy

Policy Statement                                                               

Effort reporting is the process by which the University determines and documents the effort expended on sponsored projects during each reporting period. The University maintains an effort reporting system and obtains signed effort reports from employees in compliance with applicable federal regulations. Employees who are compensated in whole or in part by sponsored projects and/or whose compensation is cost-shared in connection with a sponsored project must confirm their effort allocation twice a year to provide reasonable assurance of its accuracy.

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Reason for Policy                                                                    

Federal government regulations require that institutions receiving federal funds for sponsored projects maintain an effort reporting process that complies with the requirements set forth in OMB Uniform Guidance 2 CFR §200 and OMB Circular A-21, Cost Principles for Educational Institutions for funding effective before December 26, 2014, collectively referred to as Federal Guidance. This policy establishes the University’s standards for obtaining required effort reports for employees who are compensated in whole or in part by sponsored projects or whose compensation is cost shared on a sponsored project and must be based on records that accurately reflect the work performed.

Who Is Governed by this Policy                                         


Policy Owner                                                                     

Mireille Sabbague

Secondary Contacts

Taylor Weissberger

Mary Cortina

Document History                                                      

  • Last Reviewed Date: December 13, 2017
  • Last Revised Date: May 1, 2018
  • Policy Origination Date: Not Known             

Who Approved This Policy                                                  

Michael J. McLeod, Director of Financial Operations and Associate Vice President

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