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Effort Reporting

Welcome to Boise State University’s Effort Reporting page, which will provide you: (1) information about effort reporting and (2) links to necessary tools (best viewed in Google Chrome browser) that enable you to help the institution complete its federal effort certification requirements per 2 CFR § 200.430 (see below for more information).  Please direct questions about this web page to or (208) 426-1066.

Effort Reporting Overview

What is effort reporting?

Effort is defined as the amount of time spent on a particular activity and is expressed as a percentage of the total amount of time an individual spends on their regular work-related activities for which the University compensates an individual. Effort reporting is a method of certifying to the federal granting agencies that the effort required as a condition of the award has actually been completed. In other words, effort reporting is an after-the-fact verification that an employee’s pay was allocated (split) in proportion to how they actually spent their time working, represented in percentages.

Who will have an effort report?

Any employee who was paid from a sponsored project and/or had a commitment of cost-shared (matched) time (effort) on a sponsored project. Please see FAQ below for additional details.

Please note: time sheets are used in place of effort reports for any employees who report all of their hours worked by project through the Time & Labor system. Exception: “timesheet employees” whose pay has been corrected and transferred ONTO a sponsored project will need an effort report.


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Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Reasonably reflect the total activity for which the employee is compensated by the non-federal entity…
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A precise assessment…is not always feasible, nor expected.
Effort reporting is a reasonable estimate not an exact science.
  • Your Effort Reporting To-Do Lists (See below for details about Smartsheet access for different users – effort reporting approval workflow)
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