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Extramural Funds

Extramural Funds Overview

The Extramural Funds Accounting unit oversees the financial management of all external funding received by UCM, including federal, state, Local and other government, private contracts and grants, endowments, and gifts. We advise on matters of financial compliance and proper cost accounting. The unit provides financial reporting, cash management, accounts receivable, gift processing, effort reporting, review high risk expense transfers for compliance, cost share monitoring, and support to departments in managing Extramural funds.

  • Areas of Responsibility
  • Federal Agencies
  • State Agreements
  • Local & Other Government
  • Private Contracts
  • Private Grants
  • Inter-Campus Awards
  • U.C. Research Awards
  • Effort Reporting

Effort Reporting:

The federal government requires an effort report when an individual is compensated by or has agreed to contribute time to a federally sponsored project. All faculty who serve as investigators on sponsored agreements are personally responsible to certify the amount of effort that they and their employees spent on sponsored activities.

This site provides general information on effort reporting and specific information and instructions on using the Effort Reporting System (ERS).

What is Effort:

Effort is defined as the amount of time spent on a particular activity. It includes the time spent working on a sponsored project in which salary is directly charged or contributed (cost-shared effort). All university work — including research, teaching, service, clinical work, and administrative duties — performed by an employee over a defined period of time is the employee's "effort”.

What is Effort Reporting:

Effort reporting is mandated under OMB Uniform Guidance which requires certification of effort spent by all employees whose salaries are charged directly to federal and federal flow-through funds, as well as reporting any committed cost sharing. When UCM accepts a federally sponsored project award, a legal obligation is made to certify that the effort required as a condition of the award has actually been completed.

Should you have further questions, please email PPFM@ucmerced.edu