wichita.edu
…to a sponsored project must, at a minimum, be commensurate with the effort committed. OMB Circular A-21 recognizes that precise allocation of effort among various projects and activities is not always feasible and, in such cases, reasonable estimations are acceptable. Research and instruction are inextricably linked. It is difficult to clearly separate…
https://www.wichita.edu/research/ResearchPayroll/EffortReporting.php