University Controller's Office
Grants & Contracts

Effort Reporting

VCU receives funding for research and other sponsored programs through grants and contracts provided by the federal government and other sponsoring agencies. As a condition of accepting such funding, VCU must ensure that the effort expended on sponsored program activities justifies the salary charged to them.

Institutional Base Salary (IBS) at VCU is defined as the annual compensation rate, as determined by University administrative procedures, for an employee's appointment (University effort) devoted toward University-related activities. See compensation codes located at for the IBS compensation codes currently included in the University Effort Reporting System ECRT. IBS includes both compensation for University-related effort, and compensation from the MCV Physicians (MCVP) Practice Plan for clinical effort. However, some specific types of compensation are not included for the purposes of effort reporting. These types include bonuses, reward/recognition compensation, etc.

All employees who are involved in allocating salaries to Sponsored Projects or completing Effort Certifications are responsible for understanding the principles of accurate Effort reporting and salary allocation. They are also responsible for remaining current on any mandatory training.