Time and Effort Reporting Procedure

Per federal grant regulations A-21 (section J.10.c.2.) and CFR 200 (section 200.430 Compensation-personal services), charges to federal awards for salaries and wages must be based on after-the-fact activity reports that accurately reflect the work performed.  Compensation is paid based on estimates of effort before the services are performed.  The time and effort reports record the actual percentage distribution of all effort expended including time spent on the grant as well as other duties.  100% effort is defined as all effort needed to complete the full set of duties included in the appointment. 

Time and Effort reports are completed by all faculty and staff involved with federal grants, even if no compensation is received.  Employees who work on a grant as part of a cost share requirement are also required to complete these reports.  Timesheets serve as after-the-fact reports of actual effort spent on the grant and fulfill the federal requirements for documentation. 

Adopted: 1-7-2025