OMB recognizes that financial reporting can be excessive if not centrally managed. Therefore federal agencies usually follow common financial reporting formats. Federal agencies should not impose upon universities forms or frequencies of reporting that go beyond the requirements of OMB Circular A-110.
In most cases, subrecipeint agreements will be to other universities for services similar to those performed by the University (research, instruction, and public service). The subrecipient agreement document will be referenced as either a subcontract, subgrant, or sub-agreement. This determination will be based on the prime award being issued as a contract, grant, or agreement.
Use link above for frequently asked questions regarding effort reporting and effort certifications. If you do not see your question or do not understand the answer please contact the Accounting and Financial Compliance (AFC) in the Sponsored Program Administration Office. AFC email
Exceptions to Policy on 95% Effort Allocations to Sponsored Programs
Request for Exception to Campus Policy on Proposing, Managing, and Certifying Effort on Externally Sponsored Programs