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Effort Reporting

Effort Reporting serves as a verification that the percentages of effort for which an employee is paid, reasonably reflect the actual effort expended.  Per regulation in the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements, for Federal Awards, 2 CFR 200 (Uniform Guidance) charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.

Effort Reporting is a means of verifying that effort supported (paid) by the project has been performed as promised.