Effort Reporting Frequently Asked Questions

  • What is effort?

    Effort is the proportion of time spent on any activity and expressed as a percentage of the total activity expended for UMTB.

  • What is effort reporting and why do we certify?

    Effort reporting is a federally mandated process to confirm the salary charged to a sponsored project reasonably matches the effort expended on the project.  According to OMB Circular A-21, it requires certification of effort spent by all employees whose salaries are charged to federal and federal flow-through funds.

  • What is ECRT?

    ECRT is UTMB’s online effort reporting tool. ECRT stands for Effort Certification Reporting Technology. The system is used by PIs during quarterly effort certification, as well as to provide information during the year to assist in monitoring effort. It is also the system that UTMB uses to manage and report cost sharing.

  • How, when, and from where does the data get loaded into ECRT?

    ECRT data is populated from other UTMB systems. This includes a person’s profile, UTMB ID, name, job information and email.  Data is loaded to ECRT via a Data Load every weekend.  Depending on the date of a general ledger posting data may not load the week of posting but the following week. If there are any inaccuracies identified in the ECRT system it will need to be corrected in their source systems.

  • What is an effort card?

    The effort card is a screen in ECRT (our reporting system) that shows all of the effort information for each individual. This includes the sponsored accounts funding the individual’s salary during the period, the percentage of salary paid from each funding account, cost sharing information, and more. During the certification period the effort card becomes the certification form.

  • When I login to ECRT I receive an error message.
    In order to access the ECRT system you must complete the appropriate training depending on your role within ECRT. For Primary Individuals (PIs) and Supporting Individuals (SIs) you have the option to attend a brief face to face training or opt to take the course online. If you are an Effort Coordinator or a Lead Effort Coordinator you will be required to attend one of the classroom training sessions for EC/LECs. For help getting training set up or to report completed training, please email the ECRT Help box confirmation of completed training so that access may be granted.
  • Why, when I try to certify, will it only allow me to save my card?

    When accessing the effort card in ECRT, you will only be allowed to certify the effort period currently open for Certification. Most times the page will immediately open to the effort card of the current performance period. You will need to verify in the upper right hand box of the effort card that you are in the right certification period. If not, select the effort period needing confirmation and continue with certification.  Also, review the effort card to see if there is institutional suspense on the card (account beginning in SS).  Cards with suspense require a manual card, contact your LEC.  If the problem persists please email the ECRT Help inbox for assistance at Ecrt.help@utmb.edu.

  • Why is my Sponsored Project listed under Non Sponsored on the Effort Card?

    For effort purposes some projects may be listed as non-sponsored because they don't require effort reporting.  If you have a project listed as non sponsored and you feel that is an error, please contact Effort.  

  • Who Must Certify?
    Anyone performing work on a federal or non-federal sponsored project must certify their effort or have their effort certified by the PI or the PI designee.  Faculty, academic staff, graduate students, postdoctoral trainees and university staff all must certify. Each employee doesn’t certify their effort, but the PI or PI Designee does.
  • What is Suitable Means of Verification?
    Suitable Means of Verification is an indication that the person certifying the effort of another individual has a reasonable knowledge of the work performed by the other individual. Reasonable knowledge can be established by direct knowledge of the certifier, reviews of payroll and personnel records, assignment of goals, or the monitoring of established project protocols and subsequent project evaluation.
  • I am a new PI. Why can't I certify the cards on my work list?
    All employees must complete mandatory training in order to gain access to their roles in ECRT. If you have already completed your training, please submit verification to your ECRT staff. If you have not scheduled your training, you can schedule it by contacting effort.  
  • When should I manually certify?

    All cards should be electronically certified with the following exceptions:

    • The card has salary suspense account listed.
    • The PI has left the institution.  The card would be taken to the Chair to be signed.
    When a card is manually certified the certified effort on the manual card and the electronic card should match. Sometimes special circumstances arise that will be best resolved through manual certification at the approval of the Effort team.
  • Do I certify my salary or my actual effort?

    All cards are certified based on actual effort.  The effort performed on the project should agree with the amount of effort that was applied for in the grant of a separate approval.   All effort is certified at a total of 100% across all projects listed on the card.  

  • Why is the Training Grant under non sponsored on the card?

    For the purpose of effort, Training Grants are considered non sponsored because we are not required to track effort on these awards. Training Grants are still sponsored projects to the university, but on the ECRT card they are listed under non sponsored. 

  • I received an email that there are cards out of balance. What do I do?

    Certified effort and computed effort should be within 1% of each other. Anything over 1% (even .01) will have to be corrected. For instructions, see Effort Card Reconciliation Process.

  • When do I add cost share?

    Cost Share in only allowable if it has been approved during the pre award process or later with approval from the Provost Office.  Departmental approval is not appropriate approval for Cost Share. 

    -before the card is certified:  EC/LEC can add to the card. 

    -after the card is certified but before it is processed:  EC/LEC can reopen card to add cost share. (Add Cost Sharing)

    -After the card is processed:  LEC submits a cost share request for to Effort team to process. (Cost Share Request Form)

    Cost share found on a card and no approval can be provided will be removed by effort and the department will be responsible for accurately correcting the card if the removal of cost share puts the card out of balance.  

  • I’m trying to process a card and I do not have a process button. What do I do?

    On the process base effort statement page, all totals in the grand total line should be 100% either in green or black. If a number comes up in red and over 100%, the process button does not appear. The column this usually happens in is the cost transfer dollar column. This column is a suggested cost transfer amount based on the certified effort and computed effort. If your total for this column is red, simply adjust the numbers to make the column add up to 100%. This will make the process button appear. 

  • I’m a Co-PI and I need to certify cards but they are not on my work list. How do I get them?

    If you are authorized to certify on an award but those cards are showing up on another PI’s list, you would have to go into the card by typing the employee number or name into the search box.

  • I need to move salary off salary suspense. What do I submit?

    When salary is on salary suspense, both a DBR and a Direct Retro are submitted together.

  • My DBR didn’t trigger. How do I proceed?

    A list is sent out that shows DBRs that didn’t trigger.  If you find that your DBR did not trigger contact HRBBC and request that the submission be re-triggered.  If that does not work you may be instructed to submit a DR.  

  • What part does the ECRT Team play in my DBR/DR submissions?

    The ECRT Team reviews all DBR and Direct Retros that have a sponsored project on it. If there is an expired project they will get approval to proceed from GCA. If there are any questions or concerns about the submission they will contact the submitter. If everything is clear on the submission, the team member will approve the DBR/DR. This sends it to HRBBC. HRBBC is responsible for processing it where it is posted to the GL.

  • I get reconciliation lists from ECRT with people I’ve already worked on. Why are they still on my list?

    Reconciliation lists are sent out for each quarter until all cards are balanced. An employee will remain on the list until their card balances. This allows the department representative to know that the card hasn’t cleared and allows the department representative to monitor if a person stays on the list for several runs. This might indicate that there was an issue with the submission.

  • A person moved into my department and they are on my reconciliation list for a prior period when they were not mine. What do I do about them?

    The ECRT team monitors unbalanced cards based on the LEC. If you have received an employee on your list that is now yours but wasn’t yours during the period of time, contact the prior Lead Effort Coordinator (LEC) and work with them to clear the card. This allows direct communication between the LECs and allows the current LEC to monitor the status of the card.

  • What does the Outstanding Report provide?

    The Outstanding Report alerts LECs to uncertified effort cards, Supporting Individuals needing certification, individuals certified by the PI, and cards requiring LEC certification in non-sponsored areas.  The Outstanding Report is sent to LECs twice during the effort confirmation period. 

     LEC Actions for Outstanding Report: 

    • Review open effort cards. 
    • Identify PIs and SIs with outstanding certifications. 
    • Inform PI’s that changes need to be given before certification.  
    • Follow up as needed to ensure completion. 

    *Note that report data may have changed since it was generated. 

    Additional Tip: 

    The report is informational; no formal response is required, but action is expected as part of the LECs effort duties.

  • What does the No Role Report provide?

    The No Role Report identifies individuals missing a required ECRT role, preventing access for certification. 

    LEC Actions for No Role Report: 

    • Confirm whether each person should have a PI or SI role. 
    • Notify PIs to complete required effort training within a reasonable time that allows them to certify before the certification deadline.  
    • Instruct PIs to send training completion proof to the LEC and Effort Reporting team. 

    Additional Tip: 

    The report is informational; no formal response is required, but action is expected as part of the LECs effort duties.

  • What is the Reconciliation Notification Report?

    The Reconciliation Notification Report lets department Lead Effort Coordinators know when an effort card is unbalanced and requires action. A card becomes “unbalanced” when the computed effort and certified effort differ by more than the 1% allowable variance.

    LEC Actions:

    • Open each listed card and check salary accuracy and cost share.
    • Submit a DBR/Direct Retro if salary needs correction.
    • Add or request cost share only if allowable and approved.
    • Monitor submission and GL for posting and then for the change to populate in ECRT.

    Critical Reminder:

    Once a card is certified, processed, and closed, it cannot be reopened. Any remaining balance must be reconciled to what was certified (within 1%).

    Further information on working on the report can be found on the effort web page.  

  • What happens during Final Review and Closeout Period?

    The Final Review and Closeout Period is the 15-business-day window immediately following the certification period. This stage is essential to the effort reporting cycle and serves as the last opportunity for Lead Effort Coordinators (LECs) to review, correct, and finalize effort cards before they become permanently closed.

    What Happens During This Period:

    • LECs process all certified effort cards and transition them into 'Closed' status.
    • As long as a card has not been moved to Closed, justified corrections can still be made.
    • LECs may reopen certified cards before processing to resolve last minute changes on cost share or certification.  

    Why This Period Matters:

    • It acts as the final safeguard before effort data becomes a permanent institutional record.
    • Allows departments to fix sourcing discrepancies, late award setup issues, or payroll misalignments.
    • Prevents suspense, cost transfers, audit flags, and challenges of compliance.

    Bottom Line:

    Once an effort card reaches Closed status, no further changes can be made. This processing window ensures that all effort records are accurate, complete, and aligned with actual work performed.

    Bonus Tip:

    Opening a card in the closeout period makes the card out of compliance with the certification deadline.  Make sure the reason has good justification and that is outlined on the card.  Always know your corrections, contact the PI(s) before opening any project(s) and give them a short window to recertify. 

  • What do I do when a budget reference changes?

    When a new award year is received, in some cases, that requires the award setup team to add a new budget Reference (BR). When this is done, an important change must be made to avoid future issues with budgets, billing, and certification.   

    • New BR’s require payroll redistributions, which must align with actual effort performed.  DBR’s are required to source the employee for the new BR year; this is not automatically done between HCM and the Budget Table.  
    • Incorrect or late budget reference changes create audit risks because they may indicate that proactive monitoring is not being performed.
    • Departments should review changes promptly to ensure sourcing, effort, and financial reporting remain aligned.

    Head off issues by initiating sourcing changes as soon as you are notified of the setup of the new budget reference.  

     **Important thought to remember: If it involves the budget table (sourcing), it is a manual process.  We must tell the budget table there is a change; it does not get any automatic updates from Peoplesoft or InfoEd.  

  • How is effort connected to the RPPR?

    Effort plays a critical role in the Research Performance Progress Report (RPPR), particularly in the section requiring disclosure of key personnel effort.

    • Key personnel are any personnel that works for UTMB, that are named inside the Notice of Award.  
    • Sponsors monitor key personnel effort to ensure commitments are being met and that there are no significant reductions.
    • Effort reductions of 25% or more require prior sponsor approval, making accurate effort tracking essential. 
    • Certified effort is what is being reported, not payroll.  

    What Effort is looking for:

    • Actual certified effort, averaged over the award period, is within 2% of what is being reported in the progress report.  
    • The amount being reported does not reflect a reduction in effort of 25% or more.  
    • That the last award year is being reported in the breakdown and not the no cost extension period.  No cost extensions are reported in the body of the report.  

    You can find RPPR Review information on the Effort website under RPPR Commitment Verification.  

  • How does Effort Reporting affect my financial reports?

    Effort reporting directly influences financial accuracy across sponsored projects. Because payroll is the largest expense on most grants, any change in effort impacts the financial statements tied to those projects.

    • Salary sourcing determines how salary is allocated to each grant, affecting budget burn rates and available balances.
    • Incorrect reconciliation and/or certification can cause additional salary corrections that impact a submitted report or delay a report being submitted on time.
    • Timely certification and accurate sourcing ensure financial reports accurately reflect actual work performed, supporting compliance and proper use of sponsor funds.

    In the end we must answer to our sponsors.  If we are updating reports to match, we can set ourselves up for a closer look from our sponsor.

  • What do auditors notice about the reopening of effort cards?

    Once an effort card is certified, it becomes part of the official record of an employee’s effort. While reopening a certified card is sometimes necessary, it also draws attention because it suggests that the original certification may not have been accurate or fully reviewed. 

    Why Reopening Certified Cards Raises Concerns: 

    • Suggests that the original certification was incorrect, and something significant was missed or changed after certification. 
    • Signals of possible weak internal controls and imply certifications were rushed or not thoroughly reviewed. 
    • Often tied to retroactive changes like post-certification changes, especially those affecting sponsored salary, invite additional scrutiny. 
    • Creates questions about timing and accuracy compliance.  Late payroll corrections, sourcing updates, or effort adjustments are often reviewed more closely. 

    How to Remove the Need for Reopenings: 

    • Review effort cards carefully before submitting certification. 
    • Confirm sourcing and effort with the PI early in the cycle. 
    • Address payroll corrections as soon as possible. 

    Bottom Line: 

    Reopening a certified card is rarely allowed because it can lead to a deeper audit review. Strong internal review helps keep effort reporting clean, accurate, and audit ready.

  • Are sourcing changes red flags for auditors?

    Accurate sourcing is the foundation of compliant effort reporting and payroll distribution. When sourcing is incorrect or changed frequently, it can create red flags that draw attention during audits or internal reviews. 

     

    Why Sourcing Mistakes Stand Out: 

    • Frequent sourcing changes may suggest salary was not placed correctly initially or that effort was not monitored consistently. 
    • Late or retroactive changes raise concerns about whether effort was accurately planned, performed, and recorded. 
    • Large shifts in salary distribution, especially near deadlines, may appear reactive rather than based on actual work performed. 
    • Inconsistent sourcing and effort (e.g., salary on a project with no certified effort) is a significant audit trigger. 

    What Auditors See: 

    • Potential weak internal controls 
    • Lack of timely review 
    • Poor communication between departments, PIs, and payroll staff 
    • Possible misalignment between salary charges and actual effort 

    How to Avoid These Red Flags: 

    • Review sourcing at the beginning of each effort period. 
    • Adjust sourcing promptly when an employee moves onto or off a project. 
    • Communicate with PIs when workload or project responsibilities change. 
    • Document the reason behind any sourcing corrections clearly and accurately. 

    Bottom Line: 

    Consistent, timely, and accurate sourcing not only supports compliance, but it also prevents findings and strengthens departmental financial integrity. 

  • Why do I need to add notes or upload approvals when I make changes on an effort card?

    In effort reporting, payroll compliance, and grant management, how we document information matters just as much as what we document. The words we choose to create the official record auditors, sponsors, and leadership rely on. 

    Why Documentation Quality Matters: 

    • Clear documentation tells the story - ambiguous notes can lead to misunderstandings, delays, or audit questions. 
    • Accurate wording supports compliance - sponsors expect documentation to reflect actual work performed and the true reason behind changes. 
    • Strong documentation reduces audit risk - well-written explanations demonstrate that the department understands and follows required processes. 

    What Good Documentation Looks Like: 

    • Uses specific, factual language 
    • Explains why a correction or action was needed 
    • Avoids vague terms like “adjustment”, “fix”, “to balance to effort” or “clean-up” 
    • Reflects real reason and action 
    • Provides enough detail for someone unfamiliar with the situation to understand 

    Examples of Poor vs. Strong Documentation: 

    • Poor: 'Moved salary to correct project.' (Too vague) 
    • Strong: 'Salary moved due to late award setup; employee worked on project beginning MM/DD and effort aligns with new funding.' (Specific and compliant) 

    Bottom Line: 

    Words matter. Clear, accurate documentation protects the institution, supports compliance, and demonstrates strong internal controls.

  • What stands out to auditors?

    As we move through each effort reporting cycle, it’s important to remember that auditors look for patterns and red flags that may signal non-compliance. 

    Common Audit Red Flags: 

    • Late Certifications - Certifications completed after the deadline suggest weak internal controls and may trigger deeper review. 
    • Cards Not Balanced in the Required Timeframe - Cards unbalanced after the reporting period closeout deadline can be a flag for auditors to look further and raise concerns about accuracy and timeliness. 
    • High Number of Cost Transfers - Frequent or late corrections can imply payroll distributions were not set up or monitored properly. 
    • Inconsistent Effort - Effort percentages that change a lot or are not corrected in time and leave more effort than salary (over the variance) raises audit risks. 
    • Missing Documentation - Lack of justification, missing approvals, or incomplete explanations often results in findings.  These things are important in ALL transactions.   

    Why It Matters: 

    Strong documentation, timely certification, and accurate payroll alignment help demonstrate institutional control, reduce audit exposure, protect project funding, and support clean financial reporting.

  • Why do the deadlines matter for effort reporting?

    Deadlines drive compliance in effort reporting. Each effort reporting period includes two critical deadlines, and meeting both is essential for maintaining compliance and ensuring accurate payroll activity. 

    1. Certification Deadline:  
      All effort cards must be reviewed and certified by the PI or responsible individual by this date. Missing this step can delay processing, cause escalations, and increase audit exposure. 
    1. Processing / Closeout Deadline: 
      Once certifications are complete, departments have a short period to resolve errors, make corrections, and finalize distributions. 

    Balancing Requirement: 

    All effort cards must be fully balanced within 45 business days after the closeout deadline. This ensures salary is correctly aligned to funding sources and reduces the need for retroactive cost transfers. 

    Why These Deadlines Matter: 

    • Ensures compliance with institutional and federal effort reporting requirements 
    • Prevents suspense buildup and cost-transfer complications 
    • Supports clean audits and accurate financial reporting 
  • What do I do if my PI is traveling during effort certification?

    Even when a PI is traveling, they are still required to complete their electronic effort certification. Travel does not pause or delay the responsibility to certify. 

     The MOST important part of certification is having access to the ECRT system.  PIs should take the ECRT training as soon as possible after hire date for quick access.   

     Key Expectations: 

    • Electronic certification is required whether on campus, remote, or traveling. 
    • PIs are given 25 business days to complete certification. 
    • PIs are expected to certify their cards before leaving or while traveling. 
    • Certification can be completed from any location with internet access using standard login credentials. 

    Why This Matters: 

    Timely certification ensures compliance with institutional and federal effort reporting requirements, accurate payroll distribution, and prevents delays or escalations. 

    Tips for Smooth Certification

    • Encourage PIs to review effort cards before travel. 
    • Share certification deadlines early. 
    • If internet access may be limited, remind them to certify before departure. 

    Manual Cards have very strict limitations on use.  Traveling during the certification period is not sufficient justification for a manual card.  

  • What is Institutional Base Salary and why does it matter?

    Understanding Institutional Base Salary (IBS) is essential for accurate payroll distribution, effort reporting, and sponsored project budgeting. 

     What IS Included in IBS: 

    • Base salary tied to primary job responsibilities 
    • Guaranteed administrative stipends 
    • Clinical, teaching, or research duties that are part of the employee’s official role 
    • Any consistent, documented compensation tied to the institutional appointment 

    What Is NOT Included in IBS: 

    • Bonuses, incentive pay, or one-time awards 
    • Additional Pay outside normal duties 
    • Outside consulting or external professional income 
    • Temporary allowances such as moving expenses or interim supplements 
    • Compensation not guaranteed or not part of official job expectations 

    Why It Matters: 

    IBS is the basis for calculating sponsored effort commitments, salary budgeting on grants, applying salary caps, and ensuring accurate effort certification. Keeping IBS accurate supports compliance and reduces audit risk. 

  • Do I need to review the auto-approved cards in my department?

    It is important for Lead Effort Coordinators (LECs) and departmental staff to take extra time to review Auto Approved effort cards.

    Auto Approved cards contain only non-sponsored salary but may auto-approve incorrectly if sourcing issues exist.

    Fy26 1st Quarter Effort Card Snapshot

    • 17,146 total effort cards generated
    • 15,988 Auto Approved cards (13,842 biweekly; 2,146 monthly)
    • 1,158 cards include sponsored projects and require certification
    • 8,203 cards not associated with an effort coordinator
    • 7,897 Auto Approved cards belong to departments that manage sponsored projects

    Why This Matters

    Auto Approved status can occur even when sponsored effort should be present. This may happen when employees have salary in suspense, are new to a sponsored project, or their sourcing was not updated in time.

    What LECs Should Do

    1. Run a Status of Cards report and include Auto Approved cards.
    2. Scan for new employees or employees newly assigned to a sponsored project.
    3. Identify anyone expected to be on sponsored funding who is missing from the list.
    4. Open Auto Approved cards when appropriate before deadlines pass.

    Why Timeliness Is Critical

    Once certification deadlines pass, Auto Approved cards may not be eligible to reopen. This may result in lost salary recovery opportunity, suspense buildup, and non-compliance with ECRT policy and audit requirements.

  • What are DBRs and Direct Retros and what do they matter in effort reporting?

    As we continue to strengthen our effort processes, two of the most commonly used tools for effort reporting are the Department Budget Request (DBR) and Direct Retro (DR). At some point, you will use these tools to correctly source an employee’s salary. Accurate salary allocation is essential for compliance and for ensuring that sponsored projects reflect true effort and actual costs.

    Why Salary Corrections Matter:

    • Ensure effort aligns with sponsor guidelines
    • Accurate salary distribution helps prevent audit findings
    • Avoid downstream issues in financial reporting, invoicing, and project closeout

    Which Option Do You Use and When:

    DBRs - Submitted for every employee:

    • A DBR sets or updates sourcing for an employee.
    • A DBR establishes or updates the budget table so the employee is paid accurately.
    • A DBR applies a new end date for a project (end dates do not automatically extend on the budget table).

    DRs - Submitted only when necessary:

    • A DR is submitted when an employee has fallen into Institutional Suspense.
    • A DR is submitted when a DBR did not trigger correctly and the DR is needed to align salary with the budget table.
    • A DR is submitted to correct an Additional Pay error (with no change in earning code).
    • A DR is submitted when an award does not allow some or all fringe, and the fringe was not removed on the DBR.
    • A DR may be used in unique situations, but these must be discussed and approved by the Effort Team before submission.

    Useful Tips:

    • Comments matter! Ensure comments clearly tell the story of the transaction this can prevent the need for clarification during an audit.
    • Incorrect DBR effective dates cannot be corrected; the DBR must be denied and resubmitted.
    • Never manually type in a project end date. If missing or incorrect, notify Effort so the HCM end date can be updated.
    • Manual cards for Institutional Suspense must include proof of DBR and DR submissions; otherwise, the manual card will be returned.
    • Additional DBR/DR guidance is available on the Effort Web Page.
  • How do I avoid salary falling into suspense?

    Salary hitting Institutional Suspense is one of the most common, but usually preventable, issues in award management. When payroll sourcing ends and new funding has not be added to the budget table, salary will default to an institutional account, which can create audit risks, delays, and extra cleanup work. 

    Here’s how to stay ahead of it: 

    1. Monitor Funding End Dates 

    • Review project end dates regularly to ensure payroll doesn’t extend beyond an award’s active period.   
    • Utilize the report that is sent showing expired projects. 
    • When a new or renewed award comes in, set reminders 60–90 days prior to expiration on your calendar.   

    2. Initiate Changes Early 

    • Submit salary cost transfers, distribution changes, or reappointments as soon as funding updates are known. 
    • Avoid retroactive adjustments that can trigger suspense. 
    • Utilize the department suspense account in situations where sourcing can’t be immediately updated.   
    • Pre Award spending should always be utilized unless not allowed by the award.   

    4. Communicate with PIs  

    • Regular check-ins ensure the research team is informed about project and helps identify funding gaps before payroll is affected. 

    Staying proactive keeps your projects compliant and your payroll clean. If you need help reviewing distributions, the Effort Team is always available to help. 

  • What do I do if an effort card is out of balance?

    If an effort card is showing out of balance (computed effort ≠ certified effort within 1%), here are the key steps to check:

    Review of the Card

    • Confirm the salary posted is correct.
    • Make sure any allowable cost share is included.
    • If corrections are needed, submit a DBR/Direct Retro or the appropriate cost share form.

    Check the Budget Table

    • Look for recent sourcing or funding changes that may not have flowed to the effort card.
    • Make sure to use the budget table to fill out the reconciliation worksheet.  (That’s the best way to see a big difference between what is in ECRT and what is sourced)

    Compare to Reconciliation

    • If you submitted a correction after reconciliation, check the submission in HCM for:
      • Was it fully approved
      • Was it pushed back or denied
    • If updates did not trigger, they may need to be resubmitted.
    • If the DBR was submitted for the last 6 months of the award but, for example, but 3 months in there’s an entry on the budget table then another DBR may be needed if there were any changes.

    Monitoring

    • Review submissions on your HCM worklist on a schedule to make sure that nothing has been returned.
    • Re-check computed vs. certified effort after updates to ensure the card now falls within the 1% variance.

    As always, the Effort Team is available to review any card issue for you!.

  • What are the big compliance points for effort reporting?

    Your role is essential in keeping UTMB compliant with sponsor and federal requirements. Please take a moment to review the key items below and take action where needed.

    Effort Reporting

    • Must reflect 100% of total university effort (research, teaching, clinical care, admin).
    • Certification is a reasonable estimate, not an exact calculation.
    • Reports are generated quarterly and must be certified within 60 days.
    • Mandatory training required within 30 days of receiving grant-funded salary.

    Cost Transfers

    • Must be timely, reasonable, documented, and approved.
    • Initiate within 60 days of the month-end report where the error appeared (federal guideline: 90 days).
    • Salary cost transfers:
    • Must follow the Effort Reporting Policy.
    • Allowed only within 60 days of discovery.
    • Cannot be used to cover overruns or eliminate unspent balances.

    Cost Sharing

    • UTMB discourages cost sharing unless required by sponsor.
    • Voluntary cost sharing requires prior approval.
    • Must meet federal criteria: verifiable, necessary, reasonable, allowable, documented.
    • Salary-related cost sharing tracked in the effort reporting system; non-salary documented in departmental records.
    • Prohibited: unallowable costs, salary above caps, lab space, depreciation on federally funded equipment, costs outside project period.

    Compliance Expectations

    • Complete effort reports accurately and on time.
    • Initiate cost transfers promptly and within deadlines.
    • Ensure cost sharing is approved, documented, and tracked.
    • Complete all mandatory training and communicate any changes in effort or commitments.

    Thank you for helping safeguard UTMB’s compliance, your proactive attention truly makes a difference.

  • Why do I worry about cost sharing during effort reporting?

    UTMB must comply with federal regulations (2 CFR 200) when reporting cost sharing. Proper documentation ensures compliance and avoids audit findings or penalties.

    Policy Highlights

    • UTMB discourages cost sharing unless required by the sponsor. 
    • Voluntary cost sharing requires prior departmental and institutional approval. 
    • All cost sharing must meet federal criteria: verifiable, necessary, reasonable, allowable, not funded by another federal award, and included in approved budget when required. 
    • Salary-related cost sharing tracked in the effort reporting system.

    Responsibilities

    • PI and department must: discuss and approve cost sharing at proposal stage, provide funds for cost-shared direct costs at award, document and charge allowable costs accurately, and retain records for the same period as the sponsored agreement.

    Types of Cost Sharing

    • Mandatory Committed: Required by sponsor as a condition of award. 
    • Salary-Cap: When salary exceeds sponsor cap (no approval required). 
    • Voluntary Committed: Offered by UTMB in proposal (becomes binding). 
    • Voluntary Uncommitted: Additional effort not in proposal (no reporting). 

    Key Guidelines

    • Cost-shared effort included in total committed effort; cannot exceed 100%. 
    • Prohibited as cost sharing: unallowable costs, costs outside project period.

    Compliance & Consequences

    • Non-compliance (failure to report or document cost sharing) may result in disciplinary    action or civil/criminal penalties.
    • Ensure cost sharing commitments are approved and documented. 
    • Track cost sharing accurately in institutional systems. 
    • Provide full accounting during project closeout.