The University is required to comply with federal regulations on how research funds may be spent, which includes salary effort verification.  Non-compliance with salary/effort reporting and certification requirements can impact the PI, the project, and the University, including jeopardizing the University’s eligibility for federal funding.  Claiming work was performed that was not actually performed can be subject to False Claims Act allegations, which carry the risk of substantial financial penalties, felony convictions, and/or imprisonment.