Effort reporting encompasses many processes, including committing effort, charging and cost sharing salary expense for effort, and certifying effort to support commitments and salary charges. As a recipient of significant sponsored funds, UMB must assure federal and other sponsors that the assignment of effort and associated salary and fringe benefit costs to sponsored projects is fair, consistent, and timely. The UMB effort reporting policies — along with related definitions, procedures, forms, data, and technology — are the means by which this responsibility is fulfilled. Financial penalties, expenditure disallowances, and harm to UMB’s reputation and competitive position in seeking grants could result from an inadequate effort reporting process and supporting systems, or from failure to comply with effort reporting policies and requirements.
View the full policy here: UMB Policy on Effort Reporting