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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.

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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

EFFORT DISTRIBUTION REPORT

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.

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1

Effort is your work on a project

Regardless of whether the sponsor pays your salary or you are cost-sharing.

2

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.

3

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.

4

Certification is Mandatory

Any effort charged to, or cost-shared on, a federal project must be certified.

5

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.

6

Quarterly Breakdowns

Salary adjustments spanning multiple months must be broken down by fiscal quarters to align with certification cycles.

7

Institutional Base Salary (IBS)

For faculty, certification must reasonably reflect all activities covered by your IBS.

8

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.

9

First-Hand Knowledge

Effort must be certified by someone with suitable means of verification, meaning they have direct knowledge that the work was performed.

10

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
Upcoming Trainings

FY26 Schedule

Electronic Personnel Activity Reports (ePARs) will be systematically generated and made available to campus units within 15 calendar days following the conclusion of each fiscal year quarter. All ePARs must be formally certified within 30 calendar days of their initial system release date.

Reporting Period (Fiscal Quarter) ePAR Release Date Final Certification Deadline
Q1 (Jul 1 - Sep 30) October 15 November 15 or 30 days post-release, whichever is later
Q2 (Oct 1 - Dec 31) January 15 February 15 or 30 days post-release, whichever is later
Q3 (Jan 1 - Mar 31) April 15 May 15 or 30 days post-release, whichever is later
Q4 (Apr 1 - Jun 30) July 15 August 15 or 30 days post-release, whichever is later

 

Upcoming Trainings

Join our live Effort Reporting Essentials workshops via Zoom to learn more about effort
certification requirements, reporting processes, and compliance best practices.

TBD

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.

Grant & Contract Accounting (GCA)
Manages the financial reconciliation and post-certification payroll adjustments.
Learn More About GCA
Office of Sponsored Projects (OSP)
Responsible for the policy interpretation and business rules of the e-Effort system.
Email OSP
Visit OSP Site