Troy University Sponsored Program Accounting

Effort Reporting Guidelines

Troy University is committed to ensuring that effort reports made in connection with sponsored projects are accurate.  The office of Sponsored Program Accounting is available to assist with this endeavor.

Effort is defined as the time spent on any activity by an individual, expressed as a percentage of the individual’s total effort.

Total effort is the activity for which an individual is compensated for by the University.

Activities that would be included in Faculty’s total effort:

OMB Circular A-21 requires that we accurately reflect work effort expended for compensation that is either directly or indirectly charged to a grant/contract.  The process of accurately reflecting work effort is called effort reporting.

The Time and Effort Report…

The Effort report must contain all activities for which compensation is paid by Troy University.  The total work effort should equal 100%.  The certifier is expected to review the percentages on the effort report and verify whether they reasonably reflect the individual’s effort. 

Salary distribution consistent with effort percentages will be done in the Sponsored Program Accounting office based on the information provided on the Effort Report.  It is each PI’s responsibility to ensure that the salary distributions are done correctly and in a timely manner.

Responsibilities for Effort Reporting

Principle Investigator


Office of Sponsored Programs

Sponsored Program Accounting


Troy University Sponsored Program Accounting