The federal government requires an effort report when an individual is compensated by, or has agreed to contribute time to, a federally sponsored project. All faculty and staff (professorial, exempt and non-exempt staff, graduate students) who work on sponsored agreements are personally responsible to certify 100% of their total effort, with the amount of effort that they spent on sponsored projects separately identified. Without exception, these individuals must complete and submit effort reports. This includes:
- Individuals paid directly from any federal sponsored project.
- Individuals paid directly from any other non-sponsored funds who provide some effort on sponsored projects (cost sharing effort).
Accounts in the TAMUS financial systems (FAMIS, EPIK, etc.) are marked by research administrators to indicate that time and effort certification is required.
The rules for marking these accounts is documented in the topic Accounts that require certification.