Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Tips for Reviewing Effort

  • Effort is reported as an average over the reporting period.  This may be impacted  by the number of months the award is active. 
  • Compare the reported effort percentage to the proposed effort in the original award document.
  • Variances may occur because of a)Absences (generally three months or more). B) They may be due to significant reductions of the PI and/or key personnel effort (25% or more).
  • It is the PI’s responsibility to work with the Pre-award office to obtain prior sponsor approval for these variances.