6016 – Time and Effort Reporting

#6016 – Time and Effort Reporting 

Time and Effort Reporting Procedures

A. Time and Effort Requirements
2 CFR Part 200 - Code of Federal Regulations 2CFR 200.430 and Administrative Board Rule R277-113-(5)(6) dictate how the District administers federal and non-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 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 manually for each position that is funded by federal and state grants. The time and effort reports show the single and multiple cost objective 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 are certified by the direct supervisor and/or employee. Effort reports are given to employees and their supervisors to sign and date for each year 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 and that they have full knowledge of 100% of these activities, regardless of funding source. The time and effort reports are then filed by the Business Administrator and can be accessed when needed. 

The Business Administrator collects the documents and stores a physical and digital copy of the records. Records are maintained for 5 years per code 2CFR 200.334.

Codes to Reference:
2CFR 200.430 – Code of Federal Regulations – Time and Effort Reporting
R277-113(5)   -  Administrative Board Rule – Create policy and procedures
R277-113(6)   -  Administrative Board Rule - Board approval and post to the website
2CFR 200.334 – Code of Federal Regulations – Maintenance of records 5 years

Effort Report Sample

Reporting Range 00/00/0000 to 00/00/0000

Direct Supervisor ______________________  Date __________

Adopted 4/18/23
Revised 1/14/26