ApprovedThe Uniform Guidance Subpart E §200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored awards. The University’s practice is to utilize an after‐the‐fact effort reporting system to certify that salaries charged, or cost‐shared to sponsored awards, are reasonable and consistent with the work performed. Section §200.430(c) states, “It is recognized that teaching, research, service, and administration are often inextricably intermingled in an academic setting. When recording salaries and wages charged to Federal awards for IHEs (Institutions of Higher Education) a precise assessment of factors that contribute to costs is therefore, not always feasible, nor expected.”Department of Financefinance