The Effort Reporting and Certification Policy became effective February 1, 2011.
Effort reporting is a process required by the federal government to verify that direct and indirect labor charges and cost share efforts to federally sponsored projects are reasonable and reflect actual effort performed. OMB Circular A-21 (2 CFR Part 220) Cost Principles for Educational Institutions is the regulation that guides the allowability of costs on federal awards. Section J.10 of that circular sets forth the criteria for acceptable methods of charging salaries and wages to federal awards. Circular A-21 also requires institutions to document effort on federal awards.
A set of procedures, "Effort Reporting and Certification Requirements," accompanies the policy and specifically addresses:
- The EASE form and process, including timeliness
- Cost Sharing
- Changes in Effort and/or Funding Source
- B-Base Faculty Summer Salary (high risk)
- Roles and Responsibilities
- Training on Effort Reporting and Certification