Effort Reporting Policy    



The purpose of effort reporting is to comply with federal government mandates to ensure the proper charging of labor costs to federally and non-federally sponsored activities at the University of Alabama at Birmingham (UAB). This includes salaries, wages, and benefits.

Effective Date: 10/01/2016


Review/Revised Date: 10/01/2016


Category: Financial Affairs


Policy Owner: CFO

Policy Contact: Assistant Vice President Financial Affairs / CFO




Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards of Title 2 of the Code of Federal Regulations (Uniform Guidance or UG) establishes guidelines for personal services that may be charged to federally supported projects. Under Uniform Guidance, costs of salary, wages, and benefits may be charged to Sponsored Project accounts provided that they are: 
  • Reasonable for the services rendered;

  • Conform to the established written policy of the institution;

  • Are consistently applied regardless of the source of funds;

  • Follow an appointment made in accordance with the organization’s written policies; and

  • Are determined and supported by appropriate documentation.

The Uniform Guidance standards for appropriate documentation of Sponsored Project compensation state that such compensation must be based on records that accurately reflect the work performed. The records must:
  • Be supported by a system of internal control;

  • Be incorporated into the official records of the institution;

  • Reasonably reflect the total activity for which the employee is compensated by the institution;

  • Encompass both federally assisted and all other activities compensated by the institution (UAB IBS); and

  • Comply with the established accounting policies and practices of the institution. 

The purpose of this policy is to outline the standards for reporting time and effort at the University of Alabama at Birmingham (UAB).


This Policy and the implementing Procedures apply to all UAB Project Employees.


For purposes of this policy, the following definitions apply:
Institutional Base Salary (IBS) – The total salary and wages paid by the University to a UAB Project Employee that are included in the UAB Project Employee’s Teachers Retirement System (TRS) salary base or the total salary and wages paid by the University to any UAB Project Employee who is not eligible for the TRS.
Sponsored Projects – Activities or operations conducted under awards made by the Federal government or other entities. This includes applications submitted through the UAB Office of Sponsored Programs and award funds internally distributed (e.g., pilot or feasibility projects).
Total UAB Effort – All of the activities or services a UAB Project Employee provides to the University for which the employee is compensated as part of their IBS.
UAB Project Employees – UAB employees who have any portion of    their salary paid from a Sponsored Project whether federally, state, or privately funded or from a mandatory or voluntary cost sharing source in support of a Sponsored Project.  This includes graduate research assistants or graduate teaching assistants.


UAB is committed to proper stewardship of sponsored awards and to adherence to laws, policies, and regulations, including Uniform Guidance, restricting use of funds for specific purposes.
UAB Project Employees classified as exempt must report and certify the effort spent on Sponsored Projects. The UAB Project Employee’s effort must be reflected as a percentage of the employee’s Total UAB Effort.  Effort reports for exempt UAB Project Employees are generated at the end of each reporting period and any remaining uncertified effort by the deadline indicated in the associated Procedures is considered late.  
UAB Project Employees classified as nonexempt must report and certify the time spent on Sponsored Projects through UAB’s official time tracking and recordkeeping system, rather than through a separate effort report.  UAB Project Employees; the leadership of each unit, department, school, and college; and the individuals delegated by these administrative organizations to manage and oversee Sponsored Projects are required to ensure that effort reports reasonably reflect the actual work performed and are certified timely as defined in the Procedures. 


Confirmed lack of adherence to this policy or established procedures will result in appropriate consequences commensurate with the offense, up to and including termination of employment with UAB.  Interim actions will result in the UAB Project Employee being prohibited from receiving compensation from Sponsored Project accounts.


The Vice President for Financial Affairs & Administration and the Vice President for Research & Economic Development are responsible for developing, implementing, and maintaining the procedures supporting this policy. 
Related Policies
UAB Enterprise Code of Conduct
Employment and Other External Activities - HR Policy 128

Related Procedures
Effort Reporting Procedures