Direct Cost Issues (2 of 17)

Effort

Allocability of Effort

The largest category of direct project expense at UVM is salary and benefits. The Principal Investigator is responsible for reviewing the way in which effort is allocated to projects. Percentages of effort charged to a project are validated and certified by the employee and the Principal Investigator:

• as a % of effort (not as a specified number of hours) devoted to benefit the project
• and must reflect a corresponding % of effort expended on that project

When a Principal Investigator manages a lab with multiple ongoing projects, the distribution of effort of the PI, students, researchers and other staff must be carefully thought out. There should be a reasonable relationship between salary distribution and the actual proportion of effort devoted to the project when charging salary.

Key References

Effort Management and Reporting on Sponsored Awards Policy

Effort Reporting Online Tutorial

Clarification of A-21 on Voluntary Uncommitted Cost Sharing

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Last modified December 12 2007 02:16 PM