Time and Effort Reports (Time Sheets)

Time and Effort Reporting

Time and effort reports, such as timesheets, are required for all personnel paid with grant funds from the Governor's Office of Crime Prevention and Policy, regardless of the funding source.

Organizations may use different timekeeping systems as long as they meet the required standards for documenting grant-funded work.

The minimum requirements and recommended best practices for time and effort reporting are provided below.

If you have questions about whether your organization's timekeeping system meets these requirements, contact your Regional Monitor for assistance.

Minimum Standards for Employees Working on Multiple Activities or Cost Objectives

Time and effort reports for employees who work on more than one activity or cost objective must meet the following minimum requirements:

• Report actual time worked. Reports must reflect the employee's actual work after it has been performed. Budget estimates or planned work hours cannot be used as documentation for charges to a grant.
• Account for all compensated work activities. Reports must include all activities for which the employee is compensated as part of their responsibilities to the organization. For example, if an employee spends 20% of their time on a Governor's Office of Crime Prevention and Policy grant, 20% on another grant, and 60% on other organizational activities, the report must account for all three activities.
• Include required signatures. The employee and a supervisor with firsthand knowledge of the employee's work must sign the report. Their signatures confirm that the report accurately reflects the employee's actual work.
• Prepare reports at least monthly. Reports must be completed at least once a month and correspond with one or more pay periods.
• Document match contributions consistently. Volunteer time and personnel costs used to meet grant match requirements must be documented using the same standards that apply to personnel costs charged directly to the grant.

Minimum Standards for Employees Working on a Single Activity or Cost Objective

For employees who work exclusively on one grant-funded activity or cost objective, time and effort documentation must meet the following minimum requirements:

• Confirm actual work performed. The documentation must certify, after the work has been performed, that the employee spent 100% of their compensated time on the grant-funded activity or cost objective.
• Complete certifications at least every six months. Documentation must be prepared and certified no less than once every six months.
• Include required signatures. The employee and a supervisor with firsthand knowledge of the employee's work must sign the certification.
• Include full-time and part-time employees. These requirements apply to both full-time and part-time employees who work exclusively on a single grant-funded activity or cost objective.

Recommended Best Practices

To improve the accuracy and consistency of time and effort reporting:

• Record time daily. Employees should document the time spent on each activity or project every workday.
• Provide project information in advance. Give employees the appropriate project names, grant names, or accounting codes before they begin recording their time.

Documents

Use the Excel Time Sheet Template - XLS - 32 KB to document employee time and effort.

You may modify the template to meet your organization's needs, as long as your time and effort records continue to meet all applicable grant reporting requirements.

Federal Guidance

The time and effort reporting standards above are based on applicable federal requirements and guidance, including:

• 2 CFR § 200.430 – Compensation—Personal Services - PDF
• Office of Justice Programs (OJP) Financial Guide

These requirements apply to governmental and nonprofit organizations, as applicable.