What is the Importance of Effort Reporting?
Federal regulations applicable to sponsored research at colleges and universities (OMB Circular A-21, Section J.8, entitled “Compensation for Personal Services”) require that each institution maintain an acceptable effort reporting system. The purpose of an effort reporting system is to provide a reasonable basis for distributing salary charges among direct activities (e.g., sponsored research, instruction, and clinical activity) and between direct and indirect activities (e.g., between sponsored research and administration). Since Effort Reports are the source documents to support salary charges to sponsored projects, it is essential that this data be based on reasonable estimates of actual effort expended in the various effort categories. Providing inaccurate effort estimates on the Effort Report form, whether knowingly or through carelessness or mismanagement, may result in mischarges of costs to the federal government and other sponsors. Each individual with responsibility for effo
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