Description

Effort reporting is a topic that at first pass, seems to be a simple concept: perform work on a sponsored agreement; charge or cost-share some associated salary; and then perform a periodic certification that work was indeed performed. However, those with any experience with effort reporting know that there are a number of factors that can quickly reduce this administrative exercise to a bureaucratic nightmare. Federal regulations and other related guidance have not historically proven to be of much assistance in providing illumination on common questions and complications. And, to top it all off, effort reporting is typically one of the first areas that auditors focus on, as it represents the primary method to validate nearly two-thirds of the direct costs of research. This workshop will review the requirements associated with effort reporting and how to meet these requirements. We will then discuss common issues related to effort reporting at research institutions, and strategies for addressing these issues. The intent of the workshop is to focus less on theory and more on practicalities, so case studies will be used to illustrate several of the concepts

Learning Objectives

• Participants will gain an understanding of some of the expectations of the federal government and other research sponsors related to the confirmation of costs related to personal services (i.e., effort reporting);
• Participants will gain an understanding of the basic requirements of institutional effort reporting "systems", including policies and procedures;
• Participants will gain an understanding of common issues associated with effort reporting - how these issues have come to light and potential methods for addressing them.

Pre-Requisites

Basic knowledge of the effort reporting process and requirements; some understanding of the complexities associated with meeting federal requirements

Program Level:

Intermediate