Effort Reporting is a process mandated by the federal government to verify that direct labor charges to, or cost shared on sponsored projects are accurate, timely, and reflect the actual level of work performed. Effort represents portions of time spent on a project expressed in percentages of total activity.
The Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards referred to as “UG” describes the requirements for certifying the effort of employees who are paid from sponsored projects (CFR §200.430).
The University requires that effort reports be certified two times per year using an “after the fact” method. It is important that the department effort coordinators, Principal Investigators, and other research personnel follow the University effort reporting procedures and guidelines to ensure timely approval.
For more information:
Effort Reporting quick reference:
University of Maryland Statement on Contract and Grant Effort Reporting:
University of Maryland Effort Report Standards and Procedures:
Updated May 12, 2023