Time & Effort Documentation

Uniform Guidance regulations require time & effort documentation for all salary expenses charged to federal awards. There are some state awards that also require Time and Effort. Please contact your grant accountant if you are unsure if T&E are required on your grant.

• Hourly and classified employees who get paid based on the time sheets they submit do not nee to fill out the T&E form. Their time sheets will suffice as evidence of their effort.
• All other employees (ie, those who fill out a monthly absence record rather than a time sheets must fill out monthly Time and Effort Forms, certifying the percentage of their time that they devoted to a particular grant. It is ok if the employee devotes more effort to the grant than the portion of their salary that is charged to the grant. It is not ok, however, if the grant pays for a larger percentage of the effort than was actually devoted to the grant.
• Stipend payments still do require time and effort documentation. In the absence of any other documentation (ie informal timesheet), stipend recipients can fill out the PAR form. Since stipends can only be paid for extra work, they should document it as they would for a second job: 100% of their effort for the second job/stipend payment was spent in support of the particular grant effort.
• All T&E’s require both the employee’s and the budget authority's signature and must be submitted to the grant accounting department monthly.
• It is the employee's and the budget authority's responsibility to submit T&E in a timely manner to the grant accounting department.
• Should the employee's T&E be under the required allocated amount, ACC will adjust the expense off of the grant and move it to the College Fund.

Select the following link for the Time and Effort Template:

Time and Effort Form

Grant Accountant Process

• CFR regulations require time & effort documentation for all salary expenses charged to federal awards.
• Send an email after the first day of the month to grant employees required to send in Time & Effort forms.
  1. Verify the name
  2. Verify the account code for sharing
  3. Verify percentage of time worked and shared. (Total should equal 100%)
  4. Verify that Budget Authority or Supervisor of Budget Authority has signed.
  5. Verify that the date signed is the first day of the month following the period of the Time and Effort.
  6. Upon receiving forms, scan and save forms in respective grant T & E file online.