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IV-1: Time and Effort Reporting Requirements for Externally Funded Projects Administered by Virginia Western Community College

Policy Number: IV-1
Last Reviewed: August 2, 2013
Responsible Dept.: Grants Development & Special Projects

Purpose

To ensure that all wages and other personnel compensation charged to projects sponsored by federal, state, or other public or private funding sources are consistent with the actual percentage of time and effort given to each such project as supported by certified records.

Policy

Any employee whose salary (wage) is funded in whole or in part by grant funds is required to complete a time and effort report form. This is required by OMB Circular A-21 (2CFR, Part 220): "The reports must reflect the activities for which employees are compensated by the institution. To confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during the period, reports will be signed by the employee [and] principle investigator or responsible official(s) using suitable means of verification that the work was performed." Failure to comply with this requirement will result in questioned costs and the possibility of returning grant funds with financial penalties.

Time and effort will be reported on a standard form and must be submitted on schedule and be signed by the employee and the project director/supervisor. The employee and project director/supervisor signature certifies that the Time and Effort Report is accurate. Faculty and full- and part-time classified staff whose salary is paid in whole or partially by grant funds must indicate the percentage of time devoted to the total grant activity and to each activity listed. In-kind or matching employees must indicate the number of hours devoted to the total grant activity and to each sub-activity listed.

If a faculty or staff member is involved in more than one grant he or she must submit a separate Time and Effort Report for each individual grant and must indicate the percent of time funded by the grant and the percentage of time devoted to each activity.

Each percent listed for the sub-activities must equal the total percentage for the entire grant. Time and Effort Reports shall be completed and signed after the fact (never in anticipation of work to be performed). The total amount of time report cannot exceed 100% of time committed.

Signed copies of the Time and Effort Reports as either a hard copy or by scanned pdf attachment to an email, are to be sent to the Grants Office for review and filing. The project director/supervisor should also keep a copy of each report.

The Time and Effort Reports will be reviewed semiannually by the Grants and Finance Office for compliance.

The Grants Office will provide time and effort reporting training to every new project director and employees involved in external projects, which will be included in the Initial Grants Management Meeting.

Frequency of Reporting

Faculty

Faculty participating on sponsored programs must prepare and submit a Time and Effort Report form. These forms must be submitted to the Grants Office no later than thirty days after receiving the Time and Effort Report following the end of the semester (Spring, Summer, Fall) in which faculty participated on sponsored program activities, including the academic year and summer period.

Classified Staff

Staff must submit Time and Effort Reports on a monthly basis, due to the Grants Office by the 10th of the following month.

Student Workers

Students approved to participate on sponsored projects under the personnel category must submit time sheets as certification and documentation of effort spent on a project. Time sheets for students are retained by the project director responsible for the sponsored project. A detailed list of duties must be included in the student worker’s job duties.

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