Effort Reporting
Effort Reporting helps ensure that salary charged to sponsored projects accurately reflects the work performed. The University of Utah uses the EDR/ePAR system to support compliant effort certification and salary reporting in accordance with federal regulations and university policy.
What is Effort Reporting?
The University of Utah Effort Reporting Policy 3-020: Effort Reporting requires that faculty who serve as Principal Investigators (PIs) on federal awards certify their own effort and the effort of non-faculty staff working on their projects. To maintain compliance with 2 CFR §200 (Uniform Guidance), certifications must be completed accurately and within the university's established deadlines
Helpful Links
Explore additional tools, policies, and guidance to help you better understand effort reporting requirements and stay compliant with university and federal regulations.
Top 10 Things to Know about Effort Reporting
Understanding effort reporting is essential for maintaining compliance on sponsored projects. These key reminders highlight important federal requirements, certification responsibilities, and common areas of audit risk to help faculty and staff manage effort accurately and confidently.
Effort is your work on a project
Regardless of whether the sponsor pays your salary or you are cost-sharing.
The 25% Rule
If your effort on a federal grant is reduced, paid or unpaid, by 25% or more
of the original commitment, prior approval from the federal agency is generally required.
Excluded Activities
You cannot charge certain activities to a sponsored project, including: writing new grant
proposals, serving on University committees, and general departmental administration or teaching.
Certification is Mandatory
Any effort charged to, or cost-shared on, a federal project must be certified.
uNID & PWP
All salary adjustments must include the Period of Work Performed (PWP)
and the employee’s uNID. This ensures the correction hits the correct effort statement.
Quarterly Breakdowns
Salary adjustments spanning multiple months must be broken down by fiscal quarters to align with certification cycles.
Institutional Base Salary (IBS)
For faculty, certification must reasonably reflect all activities covered by your IBS.
It’s Not a 40-Hour Week
Effort is expressed as a percentage of your total University activity, not a specific number of hours per week.
First-Hand Knowledge
Effort must be certified by someone with suitable means of verification, meaning they have direct knowledge that the work was performed.
Audit Exposure
Effort certification is a primary focus of the University’s annual
Uniform Guidance (Single Audit). Inaccurate certification can lead to significant financial penalties.
Important Dates
Stay informed about important deadlines, certification periods, and upcoming training opportunities. Review the FY26 schedule below to help ensure timely effort reporting and compliance throughout the year.
FY26 Schedule
The University typically operates on a quarterly certification cycle. Note that salary data
usually posts to the system within 48 hours of a payroll run.
| Certification Period | Review Period Opens | Certification Opens | Certifications Due |
|---|---|---|---|
| FY26 Q2 (Oct–Dec) | January 20, 2026 | February 10, 2026 | March 12, 2026 |
| FY26 Q3 (Jan–Mar) | April 20, 2026 | May 10, 2026 | June 12, 2026 |
| FY26 Q4 (Apr–Jun) | July 30, 2026 | August 10, 2026 | September 12, 2026 |
- While reminder emails are sent 21 days prior to the deadline, Effort Coordinators are encouraged to review statements monthly to ensure salary allocations match actual effort.
- The certification window typically opens within one month of the period of performance ending. Once open, you have 30 calendar days to complete the certification.
Upcoming Trainings
Join our live Effort Reporting Essentials workshops via Zoom to learn more about effort
certification requirements, reporting processes, and compliance best practices.
Effort Reporting Contacts
Connect with the appropriate office for support with effort reporting, policy guidance, system questions, or post-certification payroll adjustments. Our teams are here to help you navigate the effort reporting process and maintain compliance with university and federal requirements.
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