The document, authored by the Council on Governmental Relations (COGR), discusses the ongoing controversies and complexities surrounding effort reporting for federally reimbursed academic salaries, focusing on the challenges in balancing federal accountability with the operational realities of academic research. It highlights the historical evolution of the federal guidance, noting a longstanding preference for flexibility to accommodate institutional diversity and the interwoven nature of teaching and research. The current system allows for the reporting of effort as a percentage of total activity, rather than enforcing strict, hour-based tracking. While federal agencies value oversight and fiscal accountability, universities and faculty prioritize flexibility to maintain research productivity and minimize administrative burden. Attempts to shift towards more output-based or hour-based systems have met resistance from the academic community, citing concerns about reduced operational autonomy and research competitiveness. The document concludes that despite recognized shortcomings in the current system, no broadly acceptable alternative has emerged, and changes risk unintended consequences, such as increased administrative constraints and diminished institutional flexibility. Overall, the status quo of percent-based effort reporting, with its inherent tolerance for estimation, remains the preferred approach for both federal agencies and research-intensive universities.
Policy Perspective
