The document summarizes the state of effort reporting and compensation compliance in research institutions five years after the implementation of the Uniform Guidance (UG). Presented during the October 2019 COGR meeting, the session brings together institutional representatives to discuss reform initiatives, challenges, and best practices, particularly concerning payroll certification processes and the ongoing shift from traditional effort reporting to alternative models such as project-based payroll confirmation. These changes are driven by the need to better align institutional internal controls with federal compliance requirements, reduce administrative burden, and improve the clarity and timeliness of reporting for principal investigators (PIs) and administrative staff.
The session features case studies from several major universities, examining both transitions to alternative methods and continued reliance on traditional systems. Data from institutions that have implemented alternatives to effort reporting demonstrate significant reductions in the number of required certifications, increased timely compliance, decreased administrative labor, improved faculty understanding, and positive audit results. The discussion also addresses related issues such as the definition and management of Institutional Base Salary (IBS), commitments, cost sharing, and allocation principles under the UG. Ultimately, the document reflects a sector-wide movement toward more efficient, meaningful, and compliant approaches to documenting effort and compensation, while highlighting the diverse strategies institutions are adopting in response to evolving federal expectations and internal operational needs.
