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GIM 21
Attachment A
Effort Reporting

Office of Research
Research Accounting and Analysis
September 2002



FACULTY EFFORT REPORTING

Faculty effort is the percentage of time faculty spends on instruction, research, patient care, administration, etc., which is compensated by the University of Washington.

Why Effort Reporting is Required

The federal government requires signed documentation for faculty salary costs charged to grants and contracts and for cost sharing related to sponsored agreements. Sponsored agreements include grants and contracts. Office of Management and Budget (OMB) A-21, "Cost Principles for Educational Institutions" requires faculty involved in sponsored agreements to report activities for which they are compensated. OMB A-110, "Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" requires faculty to account for mandatory, committed (cost sharing that was placed on the proposal budget page or budget justification), aggregate, and salary cap cost sharing. The FEC reflects an after-the-fact-reporting of these activities.

How to Report Effort

Faculty report effort on Faculty Effort Certification reports. These forms are sent quarterly to departments by Management Accounting and Analysis for each faculty member who is paid on a grant or contract and/or who has a formal cost share agreement. The forms are printed two weeks after the end of the quarter and are due approximately 5 weeks after the print date.

Faculty confirms the percent effort they spend on each budget for which they are compensated by the University of Washington. The original form must be signed by the faculty member, the department chair, or dean, and returned to Management Accounting and Analysis. A copy must be kept in the department files for one year after the end of the fiscal year to comply with University Records Retention schedule:
http://www.washington.edu/admin/recmgt/uw.gs7.html#faculty.effort

Additional information can be found on the Faculty Effort Certification WEB site:
http://www.washington.edu/research/maa/fec/
[University of Washington]
Office of Sponsored Programs
osp@u.washington.edu
Revised September 1997