Understanding Time and Effort Reporting Guidelines
Time and Effort Reporting (T&E) is a critical process for certifying the accuracy of salaries and benefits charged to federal grants. This overview covers who must complete T&E reports, funding source identification, differences between T&E reports and payroll reports, acceptable T&E systems, and detailed procedures for after-the-fact T&E reporting.
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TIME AND EFFORT OVERVIEW Basic Food, Employment and Training (BFET) June 2019
GUIDELINES Time and Effort guidelines can be found: In the How To section of OGMS In the Resources section of OBIS On the SBCTC web page 2
WHAT IS TIME AND EFFORT REPORTING? Time and Effort (T&E) reporting is the federally mandated method of certifying that salaries and benefits charged to a federal grant are accurate and used to support such charges. 3
WHO MUST COMPLETE T&E REPORTS? Any faculty/staff funded in whole or in part by a federal grant must complete T&E reports Faculty/staff funded by non-federal funds used as match or leveraged funds must also complete T&E reports 4
T&E BY FUNDING SOURCE T&E reports must identify the funding source. Examples: BFET Reutilized Funds Opportunity Grant used as BFET leveraged funds Opportunity Grant not use as BFET leveraged funds BFET 100% Funding WorkFirst grant funding BEDA Master grant funding 5
T&E VS PAYROLL REPORTS Payroll reports Shows how an employee is paid T&E reports Shows actual time worked in each area Are certified Are used to adjust payroll when necessary 6
ACCEPTABLE T&E SYSTEMS 1. After-the-Fact Activity Report 2. Plan Confirmation 3. Multiple Confirmation 7
T&E SYSTEMS BY EMPLOYEE TYPE Classified, Hourly, and Student Workers 1. After-the-Fact Activity Report Exempt Staff & Faculty 1. After-the-Fact Activity Report 2. Plan Confirmation 3. Multiple Confirmation 8
AFTER-THE-FACT T&E PART 1 1. Initial budget estimates Funding sources identified Must monitor and adjust as necessary 2. Recording Activity Account for 100% of time Include each funding source and leave Completed at least monthly Correspond to pay periods 9
AFTER-THE-FACT T&E PART 2 3. Verifying/Certifying Signed by employee or other person with direct knowledge of work completed Organization must have way to verify accuracy 4. Forms Must contain requirements in guidelines pages 7 & 14 5. Reconciling If more than 5% variance, must reconcile actual payroll with T&E reports by end of grant and/or fiscal year 10
PLAN CONFIRMATION PART 1 Only for exempt staff & faculty 1. Initial work plan/budget Funding sources identified Includes $ and % of salary Monitor and adjust as necessary Accounts for 100% of position s activities/funding Each federal, match, or leveraged funding source listed Non-federal, non-match, or non-leveraged funds may be lumped into Other line 12
PLAN CONFIRMATION PART 2 2. Recording activity Completed per academic term Adjust payroll if more than 5% variance 3. Verifying/Certifying Signed by employee or other staff with direct knowledge of work Must be able to verify work/assignments 13
PLAN CONFIRMATION - EXAMPLE 14
SINGLE FUNDING SOURCE Exempt staff/faculty funded by a single funding source 100% from a single, federal grant or 100% from a single match/leveraged fund source may complete quarterly Certification of Pay statements. Note: An employee split paid from a single source funding source partially used as leveraged funds for a federal grant and partially not used as leveraged funds may not use a Certification of Pay. 15
INCIDENTAL WORK No T&E is needed if: Assignments are short-term (less than 1 academic term) Duties are not ongoing Must still be separately identified and documents in organization s financial system 17
ANNUAL EVALUATIONS Organizations must do an internal evaluation annually of T&E reporting/systems. SBCTC or State Auditors Office review does not meet this requirement. 18
QUESTIONS? SBCTC Contacts: Michele Rockwell, Contracts Specialist, mrockwell@sbctc.edu / 360-704-4343 Susan Wanager, Policy Associate-Fiscal Management, swanager@sbcc.edu / 360-704-4344 Maryam Jacobs, System Internal Auditor, mjacobs@sbctc.edu / 360-704-4389 Except where otherwise noted, this work is licensed under CC BY 4.0.
