Effort reporting is the mechanism used to confirm that salaries and wages allocated and charged to projects funded by all external sponsors is reasonable in relation to the actual effort performed on the project.
Federal regulations from the Office of Management and Budget (OMB) Circular A-21 (Cost Principles for Educational Institutions) or Uniform Guidance for awards issued after 12/26/14 - require that institutions receiving federal awards maintain systems and procedures documenting the distribution of activity, and associated payroll costs, to each individual sponsored agreement.
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.
Exceptions to Policy on 95% Effort Allocations to Sponsored Programs
Relevant Policy Excerpt
3.2.3 Maximum Allowed Regular Pay From Externally-Sponsored Programs.
126.96.36.199 Academic Year Faculty During the Regular Appointment Period
Normally, faculty members have responsibilities during the academic year that preclude them from devoting 100% of their time to externally-sponsored activities. Deans and department chairs or their designees, and faculty should review proposed sponsored activity to assure that, if other activities required of the faculty member reduce the available Effort to devote to sponsored activities, payroll distribution adjustments are made consistent with sponsor terms and conditions.
188.8.131.52 Fiscal Year Faculty and Staff during the Regular Appointment Period
Fiscal year faculty and full-time staff members with teaching, research, service, and/or administrative responsibilities normally are precluded from devoting 100% of their time to and receiving 100% of their UNH pay from USNH-administered externally-Sponsored Programs. With written approval from the UNH Senior Vice Provost for Research (SVPR), exceptions can be made up to 100% if the employee is working exclusively on the Sponsored Program(s) (See UNH VIIII.S.3.8, Table on Total University Effort, for examples of activities allowable for directly charging Sponsored Programs.)
Some fiscal year full-time staff members in certain classifications (e.g., research scientists and research technicians) are expected to devote 100% time to Sponsored Programs; these positions are given categorical approval by the SVPR to charge 100% of their pay to Sponsored Programs.
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Sponsored Programs Financial Management
Service Bldg., 2nd Floor
51 College Road
Durham, NH 03824
Gretchen Losee, Senior Financial Research Administrator
Phone: (603) 862-3468