Office of Sponsored Research

Time & Effort Reporting

Grantees Must Adequately Address Time and Effort Documentation
Grant recipients have had to repay the federal government millions of dollars because they failed to adequately document time and effort and overcharged the grant. Understanding how to accurately document the compensation of employee services is critical in preventing these circumstances. The absence of proper documentation of hours worked is the basis for auditors questioning costs and grant- or agencies disallowing costs claimed. Initially, grantees should be aware of time and effort requirements in the federal cost principles, and there are other secondary sources that grantees can turn to for assistance. This issue provides a useful overview of time and effort documentation.  Grant recipients have had to repay the federal government millions of dollars because they failed to adequately document time and effort and overcharged the grant. Understanding how to accurately document the compensation of employee services is critical in preventing these circumstances.

The absence of proper documentation of hours worked is the basis for auditors questioning costs and grantor agencies disallowing costs claimed. Section -.525(d)(1) of Office of Management and Budget Circular A-133 states "federal programs primarily involving staff payroll costs may have high risk for time and effort reporting."


 

National Council of University Research Administrators (NCURA)
VIDEOS ON TIME & EFFORT TRACKING

Part I: Three Mantras of Effort

Part II: Talking with Your Faculty About Effort

Effort Certification is Just 2 Things

Effort Certification

Internal Auditors Perspective: What to Look for During Award & Research Management