Research & Cost Accounting

Effort Reporting Process

These procedures are issued in accordance with Research Policy 304, Effort Reporting.

Effort reporting is a process used to verify salaries charged to sponsored projects accurately represent the effort expended in support of those projects or programs, as outlined in the award documents. This includes both: 

• Salaries directly charged to the project. 
• Effort contributed but not compensated by the project, such as mandatory or voluntary cost sharing. 

Requirement

The Principal Investigator (PI) is responsible for the management of their sponsored programs. These may include federal, state, and private grants and other sponsored agreements. The federal government requires the University to document and certify effort charged and committed as cost sharing in accordance with provisions in the Uniform Guidance, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart E—Cost Principles §200.430 Compensation for personal services.

Effort Certification 

The University utilizes ECC (Employee Compensation Compliance) to review and confirm the accuracy of an individual’s effort. This ensures compliance with institutional policies and federal regulations for sponsored projects. 

ECC Statements 

The ECC generates two types of reports: 

• Effort Statements: For Principal Investigators (PI), Co-PIs, and faculty. 
• Project Statements: For students and staff. 

Timeframe for Effort Certification 

ECC statements are generated in six-month cycles. Each cycle includes two key phases which open on the first of the month and close on the last day of the month: 

• Pre-Review Period: Conducted by effort coordinators. 
• Certification Period: Completed by PIs, Co-PIs, and faculty. 

Reporting Schedule