Effort Reporting

Effort reporting is the method of certifying to federal granting agencies that the effort required as a condition of the award has actually been completed. It is the proportion of time spent on any University activity, expressed as a percentage of the total activity for which an individual is compensated by Institutional Base Salary (IBS).

Why the University Requires Effort Reporting

As a condition of receiving federal funding, institutions must maintain records that are supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. These records must reasonably reflect the total activity for which the employee is compensated, encompassing both federally assisted and all other compensated activities on an integrated basis, not exceeding 100 percent of IBS.

In compliance with this requirement, the University has established a system for reporting the percentage of time that employees devote to federally sponsored projects and has chosen to apply this standard to all sponsors. The University's Effort Certification and Reporting Technology (ECRT) System assures any external sponsors that funds are properly expended for the salaries and wages of those individuals working on the projects they sponsor. It provides the principal means for certifying that the salaries and wages charged to sponsored projects are consistent with the effort contributed.

More Information About Effort Reporting at the U

Additional information and links to a variety of job aids are provided in Training & Education. You may also want to watch for notices on in-person training opportunities that include details on what constitutes IBS, how to perform the effort certification process, and how to use the Effort Certification System.