How precise a measure is appropriate when reporting effort?
It is recognized that the nature of the work and the workload involved at academic institutions, varies and is often interrelated. Therefore, it is appropriate that reliance is placed on reasonably accurate approximations and a degree of tolerance in measuring project related effort is acceptable. OMB has also recognized that it would be punitive to require faculty and senior researchers to document effort percentages “volunteered” in excess of proposed efforts. OMB issued an effort reporting clarification indicating that faculty and senior researchers’ sponsored work efforts in excess of proposed levels (referred to as volunteered uncommitted cost share) do not have to be captured on effort reports.