Are effort reports a useful tool for determining current and committed effort in preparing proposals for submission to a sponsor?
No. Effort reports are a snapshot of how an individual’s salary was distributed in a previous semester. They are not indicative of current distributions. As an example, a faculty member may receive an award with a start date of November 1st, and their distribution is changed to allocate 25% of their salary to that award. The effort report for the fall semester will only have two months of salary distributed to that award (November & December), so even though the person is now devoting 25% of their time to the award, over the six month fall semester only 8% of their salary was charged to that award, so the effort report will list 8% effort. For further guidance on issues related to Effort Reporting, please contact Bob McCann, Director of Cost Studies at mccannr@pobox.upenn.edu or 215-598-1469.
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