GIM 35 – Effort Reporting Policy for Sponsored Agreements

4/09/2026: GIM 35 was updated and GIM 38 was archived. GIM 38 has been replaced by updates to GIM 35’s Change in IBS section as well as the following guidance from Academic Personnel and Faculty Affairs:

Contents

Purpose

This GIM sets out the policy for tracking and certifying the effort of University Washington personnel paid from UW sponsored awards, where they have cost share commitments, over the salary-cap effort, and shifts in funding sources. The purpose of effort reporting is to document that the compensation charged to sponsored award(s) is a reasonable reflection of effort devoted to the award.

This policy does not apply to:

  • UW personnel who do not participate on UW sponsored programs and are wholly participating on UW Medicine Harborview Medical Center projects.
  • Non-UW personnel.

Background

The Federal government requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. See Uniform Guidance, 2CFR 200.430(g).

The University applies this standard to all sponsored programs, including non-Federal.

University Policy

All UW personnel:

  • paid on federal and/or non-federal sponsored award(s), or
  • have their salary paid on a cost share grant worktag on federal and/or non-federal sponsored awards

must have their time, expressed as effort, tracked using the means of verification established by the University of Washington.

Effort reports for faculty are required semi-annually. Effort reports for non-faculty are required quarterly.

Faculty and/or Principal Investigators are responsible for certifying:

  • their effort (both paid or cost shared) as a percentage of total University effort.
  • non-faculty effort on the awards the PI oversees.

The certification attests that the effort is a reasonable reflection of the work.

Delegation of signature/certification is not allowed except when the faculty and/or PI are unable to certify. In such instances, the Dean, Director, or Chair can approve, assuming they have suitable means of verification.

Personnel with responsibilities outside of sponsored programs cannot have 100% effort certified to sponsored programs.

Improper or inadequate certification of effort can result in restrictions imposed on the University by the federal government or administrative action taken by the University including:

  • Correction and recertification.
  • Payback of award funds to sponsor with the PI responsible for resulting deficits.
  • Withholding of further Federal awards for the project or program.
  • Suspension of grant awards to an institution and/or a PI who has not complied with the terms of the award and federal regulations. This includes effort reporting.
  • Special monitoring.
  • Limitations on independence and autonomy in relation to sponsored research activities (e.g. expanded authorities).
  • Suspension or debarment of individuals.

Institutional Base Salary (IBS)

All faculty effort is based on their institutional base salary (IBS). IBS is the annual compensation paid by the UW for a faculty member’s appointment whether that individual’s time is spent on research, instruction, administration, service, or clinical activity.

Effort reporting accounts for all of a faculty’s IBS during the applicable reporting period. Pay components which are considered outside the definition of IBS are not reflected on effort reports.

Institutional Base Salary Sources & Components

The following information identifies the salary sources and components considered part of the UW IBS.

At the University of Washington, IBS includes and excludes the following pay types.

IBS Includes:

  • Regular Salary (REG) (Including A/B salary)
  • Clinical salary (UWP and CUMG)
  • Paid Leave

IBS  Excludes:

  • Temporary Pay Supplement (TPS) paid through UW or the practice plan
  • Clinical Coverage Overload (CCO)
  • Administrative Supplement (ADS) paid through UW or the practice plan
  • Endowed Supplement (ENS)
  • Clinical Practice Plan Incentive
  • Dental Clinical Practice Plan Incentive
  • Monthly Additional Compensation (MAC)
  • Semi-Annual Additional Compensation (SAAC)
  • Stipends

Institutional base salary also excludes any income that an individual is permitted to earn outside of duties for the UW, such as outside work, interdepartmental consulting for which supplemental compensation is paid, service on review panels or other advisory activities for federal sponsors that include an honorarium and/or travel reimbursement.

Change in IBS

The University does not reduce or augment a faculty’s institutional base salary due to the loss or receipt of federal or non-federal sponsored awards. Changes in a faculty’s B salary component may occur. See Academic Personnel and Faculty Affairs website for more information: Appointment Actions – Academic Personnel & Faculty

Distribution of Effort

Use of the UW IBS and average Full Time Equivalent (FTE) for the certification period are necessary in proposing, charging, and certifying effort. The total UW IBS must be distributed across an individual’s University research, instruction, administration, service and/or clinical activities.

Proposal Preparation

Include the full uncapped IBS in the “Institutional Base Salary” and “Requested Salary” sections of proposals.
Review How to prepare a proposal budget with salary cap?

Review How to prepare a proposal budget with salary cap?

Charging Salaries

Salaries should be charged to sponsored awards by determining the percentage of an individual’s average workweek devoted to the project and charging no more than that percentage of IBS (or, if non-faculty, then salary) to the sponsored award. Charging less to the sponsor than the percentage worked is allowable but discouraged. When this occurs the difference between the actual effort and the amount charged must be documented on the effort report.

Salary paid to faculty on sponsored awards must be consistent with all University policies concerning faculty compensation. See Academic Personnel & Faculty: Compensation.

Salary Support for Non-Sponsored Award Effort

Salary support for teaching, administration, service, clinical activity, institutional governance, and proposal preparation effort generally must come from non-sponsored funds, except:

  • normal scholarly activity performed during summertime outside of the main nine-month Academic year.
  • sponsored funding is specifically awarded for one of the aforementioned activities (e.g., the award is for instructional (teaching) activities).
  • proposal preparation time charged to a mentored K award or research training grant.
  • effort related to annual or final progress reports, supplemental funding requests, or requests for extension of time

Additionally, non-federal funding may be used to prepare proposals if consistent with non-federal sponsor policies.

Change in Level of Effort

Changes in effort on an award such as a reduction in effort may require sponsor prior approval.

Recertification

Effort recertifications are required if a payroll accounting adjustment impacts a previously certified effort report.
Follow sponsor guidance for changes in effort. In some cases, recertifications for corrections may require reporting to the sponsor.

Roles and Responsibilities

Principal Investigators and Faculty

  • Review and certify effort statements to ensure accurate and timely completion.
  • Review and certify project statements (if applicable) to ensure accurate and timely completion.
  • Ensure compliance with sponsor terms and conditions with respect to the required level of committed effort.

Department or School/College

Ensure appropriate internal controls are in place to support the timely and accurate completion of effort and project statements.

Campus unit/Department

  • Ensure effort coordinators are assigned appropriately to each PI and/or cost center.
  • Process timely changes or corrections in Workday to awards and grant worktags.
  • Reach out to PAFC for general assistance with effort reporting compliance and processes.
  • Reach out to GCA for corrections or modifications to the Award setup in Workday.

Post Award Fiscal Compliance

  • Support the effort reporting process and effort reporting system.
  • Provides guidance and training resources on effort reporting compliance topics and using the effort reporting system.

Related Resources

Change Notes

Details on changes to this GIM are available from the Office of Sponsored Programs, osp@uw.edu