|Compliance Watch: Effort on Sponsored Projects|
|Tuesday, 02 June 2009 13:35|
The federal government expects that researchers on sponsored project will have some effort, charged to the agency or as a cost share. Here is how the Office of Management and Budget describes it:
OMB allows for exceptions for certain types of projects, including programs for instrumentation and equipment, student scholarships, and doctoral dissertations. Projects in this vein do not require committed faculty effort, paid or unpaid by the federal government. The governing solicitations generally make this clear.
Agency auditors are very concerned with effort and effort reporting on sponsored projects and have targeted this as an area of interest. In most cases, common sense should indicate when effort should be committed and part of the budget. If for some reason effort cannot be charged to the project, and the OMB exceptions do not apply, it should be shown as a cost share.