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Reporting Requirements

Effort Reporting 

Section 200.430(i) places emphasis on documenting salary charges to federal awards using a system premised on strong internal controls which provides reasonable assurance as to the accuracy of the information. 

Time distribution records must be maintained for all employees whose salary is paid in whole or in part with federal funds or is used to meet a match or cost-share requirement for an award.  If budgeted numbers are used to allocate salaries and wages among awards, the entity’s system of internal controls should include an after-the-fact review of the grant programs. Necessary adjustments should be made to ensure the final amount charged to each grant is accurate, allowable, and appropriately allocated. 

Total activity for which the employee is compensated by the organization should be included in order to calculate what portion relates to federal awards (not to exceed 100% and per the definition of IBS). Nonexempt employees must prepare records indicating the total number of hours worked each day. 

Impact at UMBC:

  • UMBC will continue to track effort via the PS Effort Reporting System.
Record Retention

Section 200.333 clarifies the requirement that records be retained for three years from the date of submission of the final expenditure report and permits the federal agency to extend the retention period if notified in writing.

Impact at UMBC:

  • The UMBC record retention policy is in compliance with this requirement.