The authoritative source for federal sponsored agreements would of course be OMB A-21 (section J8).
http://www.whitehouse.gov/omb/circulars/a021/a021.html#exc

Also, to ensure full compliance, we have incorporated such mandates into our University of Minnesota Effort Policy:
http://WWW.fpd.finop.umn.edu/groups/ppd/documents/policy/Effort_Certification.cfm

Finally, the prudent scholar of such matters may wish to consult the federal auditor "DHHS Long Form Review Guide" (section F beginning on page 101) to ensure compliance within the context of F&A (formerly known as "indirect costs") rate negotiations with the federal government.
http://rates.psc.gov/

I hope that my response is of some benefit.

Regards,
Steve

PS, Also, I believe that the NIH & NSF grant policy statements may include brief summaries of agency specific requirements (which of course parallel A-21), although these documents are outside my expertise.

======================================================

On 1/22/2002, "Baker, Dorothy Sanders" wrote:

Our Institution is in the process of evaluating our time and effort policy
and procedures.  Do any of you have a written policy and procedure for time
and effort reporting that you would share?   Thanks.

Dottie Baker
Contract & Grant Officer
East Carolina University
Office of Sponsored Programs
178 Ed Warren Life Sciences Blgd.
600 Moye Blvd.
Greenville, NC 27858
Tel:  252-816-3151
FAX: 252-816-3260

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