Time and Effort Reporting Policy and Procedures
Linfield College is required to document the time and effort spent by professorial and professional staff on externally sponsored activities per Office of Management and Budget Circular Title 2 CFR part 220, subsection J.10.c(2). Per federal guidelines, Linfield’s time and effort reporting forms track the percentage of distribution of activities totaling 100% of the employee’s work effort during the time period reported.
Failure to track time and effort is the primary cause for repayment of federal funds.
- When an employee is ready to receive salary paid from a grant provided by an external sponsor, s/he will prepare a Time and Effort Report Form either tracked by month or by term depending on the desired frequency of payment.
- In determining estimated percentages, useful tools to consult include calendars, schedules, correspondences, telephone logs, meeting documentation, journals, etc. Auditors will be looking for abnormal patterns of effort certification (e.g., very small effort percentages on many grants).
- The employee should also fill out a payroll check request form showing the amount of payment and the account from which the payment needs to be drawn. Payment is made for work performed and cannot be paid in advance to the employee.
- The project director will compare the Time and Effort Report Forms with the original narrative and budget documents submitted to the external sponsor. If the actual effort matches that projected effort, s/he will sign both forms. If the employee is the project director, a person responsible for leading his or her division will sign the form (e.g., an associate dean for Academic Affairs).
- Both forms should be delivered to an appropriate division leader, who will retain a copy and send copies to Payroll and Institutional Advancement.
- Payment will be added to the next paycheck the employee receives from Human Resources.
- Students, non-exempt staff, and exempt staff who fill out timecards or use Timesaver do not need to fill out report forms.
- Student researchers must obtain, complete and return a Student Employment Referral Form to Human Resources in order to receive compensation.
- Copies of student timecards must be delivered to Human Resources (Melrose 102).
For questions about time and effort reporting, please contact Tiffany Cook, grants administrator, by email or at 503-883-2685.