鶹ý is required to document effort spent on externally sponsored activity. Time and Effort reporting requirements are part of the allowable costs as defined in § 200.430 Compensation—personal services in the Uniform Guidance (2 CFR 200) issued by the U.S. Office of Management and Budget. All college employees funded with federal grants must document the time that they spend working on the grant's objectives to demonstrate that the amount claimed is accurate.
The method used by the college is defined as an “after the fact activity” whereby the time and effort report reflects the individual's total work time and identifies the portion of the time spent on Federally-funded grants, contracts and cooperative agreements.
Each faculty member and professional staff member whose time is committed to a federally funded project shall complete and sign a time and effort report regardless of whether such time is paid by external funds or is an unpaid contribution (i.e. cost-share match).
Time and Effort reporting forms do not need to be completed for students who utilize weekly time sheets.
Time and Effort reporting forms shall be confirmed by a person having firsthand knowledge of the employee's activities. In most cases the reports of professional staff will be countersigned by the Principal Investigator but in his/her specific case, the form will be countersigned the Director of Sponsor Research or the Associate Dean.
Time and Effort reports will be completed at the end of each semester and summer and will be submitted to the Finance Office, which will review and submit to the Director of Sponsored Research or other authorized staff in the academic dean’s office for final signature.