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Effort Reporting

Cost Accounting

Effort Reporting

Overview

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.
 

UMD Effort Certification Procedure: Click Here

UMD Effort Certification Training guide for Manager & Reviewers: Click here

UMD Effort Certification Training guide for Principal Investigator or Employee-as-Self: Click here

 

Effort Reporting Schedule

Effort
Certification
Period

Effort Report
Run Date

Payroll Accounting
Adjustments

Effort
Reporting
Approval
Begins

Effort Report Due
Date

07/01/2025

12/31/2025

01/01/2026

01/29/2026

01/30/2026

02/05/2026

02/06/2026

03/09/2026

01/01/2026

06/30/2026

07/01/2026

07/30/2026

07/31/2026

08/06/2026

08/07/2026

09/06/2026

 

Updated Feb 24, 2026