Sponsored Programs Foundation (SPF) requires that all salaries and wages charged to sponsored projects are certified consistent with federal requirements. Effort reporting is required by all individuals who receive compensation from a federal grant or contract directly, or through cost sharing. As a condition to receiving federal funding, SPF is required to maintain and certify the percentage of time that employees devote to federally-funded sponsored projects. Sponsored projects at SPF are funded by state agencies, private foundations, organizations, and other sponsors. SPF’s time and effort certification process provides verification of time and effort charged to these projects. Adherence to this procedure is necessary to prevent cost disallowances and penalties by the federal government and other sponsoring agencies. Sponsored Programs Foundation (SPF) requires that all salaries and wages charged to sponsored projects be certified consistent with federal requirements. As a condition of receiving federal funding, SPF is required to maintain and certify the percentage of time that employees devote to federally-funded sponsored projects. Time and effort reporting is conducted three times per year: fall semester, spring semester, and summer intersession.