Effort reporting is the method of certifying to the federal granting agencies that the effort required as a condition of the award has actually been completed.
What is Effort?
Effort is the portion of time spent on a particular activity, expressed as a percentage of the individual's total activity for the institution. Total effort must equal 100%, no matter how many hours were worked.
What is Effort Reporting?
Effort reporting is the method of certifying to the federal granting agencies that the effort required as a condition of the award has actually been completed. Effort reporting is required by OMB Circular A-21 which requires certification of effort spent by all employees whose salaries are charged directly to federal and federal flow-through funds, as well as for reporting committed cost sharing (but not uncommitted cost sharing).
An effort report will be generated for any employee whose salary or any portion of salary is charged to a federally sponsored award, including federal flow-through funds, and for any employees with a cost sharing commitment associated with a federal or federal flow-through fund. If effort was committed on a sponsored project charged to a federal or federal flow-through fund, the report must be certified.
Effort Reporting Schedules
Effort reporting periods match the federal fiscal year of October 1 through September 30 each year. Effort Reports are issued approximately 45 days after the end of each reporting period, on or around November 15, and reports must be certified within 120 days of the end of the reporting period, on January 28 each year.
For a complete list of tasks and due dates related to effort reporting, see the 2017-18 Effort Reporting Calendar.