As a recipient of federal funds, Nazareth College is required under the provisions of OMB Circular A-21 to maintain systems and procedures that document the distribution of activity, and associated payroll charges, to each individual sponsored agreement.
Any person paid by (or with a commitment to) a federally sponsored award must certify that the salary committed is reasonable in relation to the effort devoted to the award. Effort reporting is the mechanism used to confirm that salaries and wages committed to each sponsored agreement are reasonable in relation to the actual work performed. Certification of an effort report must reasonably reflect the activity for which the employee is compensated by the institution.
Note that cost sharing commitments must also be confirmed through the effort report.