If effort reporting is used to document compensation charges to sponsored research projects, why are other kinds of activities reflected on my Level of Effort report?
Applicable regulations require that Level of Effort reports reflect the total activity within the scope of an employees Institutional Base Salary (IBS). Level of Effort reports must therefore capture not only activity on sponsored research projects but also other work including teaching, clinical activity or administration. Only by capturing all of an employees IBS-compensated activity can a Level of Effort report accurately reflect the proportion of an employees time spent on a particular sponsored project, and the percentage of IBS that should be allocated to that project.