UPDATED October 2024: Effort Reporting Quick Guide with screen shots
Effort Report Certification Guidance
General Overview
As a recipient of federal funding, UMBC is required to comply with the Office of Management and Budget Circular Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) as well as other federal requirements for certifying effort expended on sponsored awards. All individuals who receive federal sponsored funding are required to comply with the sponsoring agency regulations regarding the proposing, charging, and reporting of effort on sponsored awards.
This document sets forth guidance and procedures on certification of effort expended on sponsored projects awarded to and administered by UMBC. This document applies to all individuals whose salaries are charged to sponsored projects (including committed cost share), and those who certify the effort of other individuals. The purpose of this guidance is to ensure that effort certifications completed are accurate, timely and in compliance with sponsor requirements.
Definitions
Effort – Effort is the time spent on any activity by an individual, expressed as a percentage of the individual’s total effort. It includes the time spent working on a sponsored project in which salary is directly charged. Total effort refers to all professional activity (instruction, research, administration, etc.) for which an individual is compensated by the University.
Effort Reporting – Effort Reporting is the process by which the University determines and documents the effort expended on sponsored projects during each reporting period. The effort report is broken down by the proportion of effort devoted to sponsored and other non-sponsored activity.
Effort Certification – Effort Certification is the affirmation by the individual completing each effort report certification that the percentages of effort are accurate.
Completion and Certification of Effort Reports
The Uniform Guidance Subpart E §200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The University’s practice is to utilize an after-the-fact effort reporting system to certify that salaries charged to sponsored awards, including committed cost share, are reasonable and consistent with the work performed.
Effort reports are generated from Peoplesoft – Effort Reporting (system of record) for all professorial, professional, clerical and technical staff, the reports will be prepared each academic term, but not less frequently than every six months on the following schedule:
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Due March 31: Fall Effort Reports for pay periods 1 – 14
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Due September 30th: Spring Effort Reports for pay periods 15 – 26