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Research

Time and Effort Reporting

Time & Effort Reporting is required by federal regulations OMB Circular A-21, J.10, to confirm that the percentages allocated to each activity represent a reasonable estimate of the work performed, while OMB Uniform Guidance at 2 CFR 200 requires after-the-fact verification.

The actual salary paid is based on the percent FTE that was entered into TAPS. This is the estimated amount of effort employees would spend on grant activities based on the Principal Investigator's budget. The effort is reported as a percentage of total wages for the period of the report. If an employee worked for more than one account, or for more than one department, the total salary is reported at 100 percent for the period, which may change the departmental share.

Because Federal regulations require that the estimated effort be compared to actual effort and any significant deviation be reported, reports are prepared and distributed each semester, for a prior semester.

The reports need to:

  • Be reviewed, signed and returned in a timely manner, preferable within 45 days.
  • Be signed by the employee, Principal Investigator (PI), or other responsible official who has knowledge of the actual work performed.
  • Reasonably reflect the actual work performed, as a percentage of the total salary for that period of time. Any significant differences between the estimated and actual percentage.

See University Policies, Procedures and Guidelines 7.4.5 - Time & Effort Reporting, or contact Research and Sponsored Programs, for more information regarding Time & Effort Reporting.