The Federal government requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Review Uniform Guidance 2CFR 200.430(g)
For the UW faculty this is accomplished through the effort reporting process via the Employee Compensation Compliance (“ECC”) system. These reports provide supporting documentation for salaries charged directly to sponsored projects plus effort related to meeting cost share commitments, salary cap, or level-of-effort requirements. Salaries without a corresponding certified effort statement are considered unsupported and are subject to disallowance.