6016 – Time and Effort Reporting

#6016 – Time and Effort Reporting 

Time and Effort Reporting Procedures

A. Time and Effort Requirements

2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly referred to as Uniform Guidance) dictates how the District administers federal awards or grants. Subsection .430 requires the District to meet certain Standards for Documentation of Personnel Expenses.

The term "time and effort reporting" refers to the process of collecting the required after-the-fact employee certifications (from just those employees paid from federal funds) that the amount charged to a particular grant for their pay accurately reflects the actual work performed. The term "certification" is to be understood as both 1) certifications, and 2) activity reports referred to in 2 CFR 200.430.

B. Piute County School District Time and Effort Process 

Newly hired, assigned, or re-assigned district employees are informed of how their position is funded and also what the requirements are for that specific position. Employees are informed of their expected schedules and how their time is to be distributed based on their designated funding sources. Time and effort reports are generated for each position that is funded by federal and state grants. The time and effort reports show the different funding sources that the employee is compensated out of and the percentage portion of each funding source.

Time and effort reports are generated by the business administrator and given to employees and their supervisors to sign for each month worked after the employee has completed the work and has been compensated. By signing the time and effort report, an employee acknowledges that the report is an after-the-fact determination of the actual effort in the programs indicated above and that they have full knowledge of 100% of these activities. The time and effort reports are then filed by the Business Administrator and can be accessed when needed. 


Adopted 4/18/23

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Piute County School District
500 North Main - P.O. Box 69
Junction, Utah 84740-0069
Phone: (435)-577-2912 - Fax: (435)-577-2561
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