The certification of effort reports in PERT assures Federal agencies and sponsors providing Federal funding that monies paid to the University for the salaries and wages of individuals working on sponsored projects have been appropriately expended. It provides the principal means for certifying that these sponsor funded salaries and wages, the largest component of expenses charged to sponsored projects, are consistent with the effort contributed. It is critical that everyone involved in the certification of effort understand that severe civil and criminal penalties and cost disallowances can result from inaccurate, incomplete, or untimely reporting.

Effort is the work or proportion of time spent on any activity and expressed as a percentage of total time. While total effort of 100% must be reported, this does not equate to any set number of hours, e.g., 40 or 50 hours per week. GEMS uses standard hours of 40 to indicate 100% FTE, 30 hours as 75% FTE, etc. This does not mean that 1.0 FTE exempt employees, including faculty, work only 40 hours per week.

• Committed Cost Share is any project cost not borne by the sponsor (regardless of funding source) and committed by USF for the performance of an externally funded project. Such commitments must be explicitly stated in the project budget, described in the proposal narrative, or included within the sponsor's guidelines as a commitment.
• USF System Cost Sharing Policy (http://regulationspolicies.usf.edu/policies-and-procedures/pdfs/policy-0-313.pdf)