1/20/2016
Time and Effort Overview
February 2016
BACKGROUND
OGMS:
http://apps.sbctc.edu/
onlinegrants/howto
OBIS:
http://apps.sbctc.edu/
obis
Guidelines available in:
• “How To” section of OGMS
- Available without logging in
• Available in “Resources”
section of OBIS
- Must log in to view
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BACKGROUND
Guidelines Page 3
What is Time and Effort
(T&E) Reporting?
• Federally mandated method
of certifying that
salary/benefits charged to a
federal grant is accurate and
is used to support such
charges
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BACKGROUND
Guidelines Page 3-4
Who Must Complete T&E
Reports?
• Any faculty/staff funded in
whole or in part by a federal
grant must complete T&E
reports
• Faculty/staff funded by nonfederal funds used as match
must also complete T&E
reports
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TIME AND
EFFORT VS
PAYROLL
REPORTS
Guidelines Page 5
• Payroll reports – How an
employee is paid
• T&E reports – Actual time
worked in each area
- T&E reports are certified
- T&E reports are used to
adjust payroll when
necessary
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TIME AND
EFFORT
REPORTING
SYSTEMS
Three Acceptable T&E
Systems:
Guidelines Page 6
2. Plan-Confirmation
1. After-the-Fact Activity Report
3. Multiple Confirmation
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TIME AND
EFFORT
REPORTING
SYSTEMS
Guidelines Page 6
Employees Can Complete:
• Classified:
1. After-the-Fact Activity Report
• Exempt Staff & Faculty:
1. After-the-Fact Activity Report
2. Plan-Confirmation
3. Multiple Confirmation
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TIME AND
EFFORT
REPORTING
SYSTEMS
AFTER-THE-FACT
Guidelines Page 7-8
1. Initial budget estimates
- Funding sources identified
- Must monitor and adjust as
necessary
2. Recording Activity
- Account for 100% of time
- Completed at least monthly
- Correspond to pay periods
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TIME AND
EFFORT
REPORTING
SYSTEMS
AFTER-THE-FACT
Guidelines Page 7-8
3. Verifying/Certifying
- Signed by employee or other
with direct knowledge of work
- Organization must have way
to verify accuracy
4. Forms
- Must contain requirements in
guidelines
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TIME AND
EFFORT
REPORTING
SYSTEMS
AFTER-THE-FACT
Guidelines Page 7-8
5. Reconciling
- If more than 5% variance,
must reconcile actual payroll
with T&E reports by end of
grant or year, whichever
comes first
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TIME AND
EFFORT
REPORTING
SYSTEMS
PLANCONFIRMATION
Guidelines Page 9-10
• Only for exempt staff &
faculty
1. Initial work plan/budget
- Funding sources identified
- Includes $ and % of salary
- Monitor and adjust as
necessary
- Account for 100% of
position’s activities/funding
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TIME AND
EFFORT
REPORTING
SYSTEMS
PLANCONFIRMATION
2. Recording Activity
- Completed per academic
term
- Adjust payroll if more than
5% variance
Guidelines Page 9-10
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TIME AND
EFFORT
REPORTING
SYSTEMS
PLANCONFIRMATION
3. Verifying/Certifying
-
Signed by employee or other
with direct knowledge of work
-
Must be able to verify
work/assignments. Examples:
-
Documented contact with employee
-
Documented contact with supervisor
-
Documented protocol to
communicate variances
Guidelines Page 9-10
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OTHER TIME AND
EFFORT
REFERENCE
Guidelines Page 9 & 11
Single Funding Source
• Exempt Staff/Faculty funded
by a single funding source –
100% Federal or 100%
Match – may complete
quarterly Certification of Pay
statements
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OTHER TIME AND
EFFORT
REFERENCE
Guidelines Page 12
Incidental Work
• No T&E needed if:
- Assignments are short-term
(less than 1 academic term)
- Not ongoing duties
- Must still be separately
identified and documented in
organization’s financial
system
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OTHER TIME AND
EFFORT
REFERENCE
Guidelines Page 12
Annual Evaluations
• Organization must do an
internal evaluation annually
of T&E reporting/systems.
• SBCTC or State Auditors
Office review does not meet
the requirement.
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CONTACTS
• Questions?
• SBCTC Contacts:
-
-
Michele Rockwell, Contracts Specialist
mrockwell@sbctc.edu / 360-704-4343
Susan Wanager, Policy AssociateFiscal Management
swanager@sbctc.edu / 360-704-4344
SBCTC Auditor, Vacant
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