UNIVERSITY of HOUSTON
MANUAL OF ADMINISTRATIVE POLICIES AND PROCEDURES
SECTION:
AREA:
Human Resources
Records
SUBJECT:
I.
Number: 02.05.02
Employee Time and Effort Reporting (Interim)
PURPOSE AND SCOPE
This document establishes requirements for recording and reporting employee time during the
workday and also, if sponsored projects are involved, for reporting effort. This document applies
to all employees of the University of Houston -- faculty, staff, and students -- regardless of
appointment type or the source of funds from which the employee is paid, and is prepared in
accordance with state and federal laws and regulations.
All university non-exempt employees are required to account for 100 percent of their time during
regularly scheduled workdays in an accurate and timely manner --record time worked, time away
on approved leave or compensatory time, and any other time away or categories of work subject
to special pay requirements. Further, and time to be deducted for leave. All regular benefitseligible exempt employees are required to record time to be deducted for leave, as applicable.
Ffederal regulations require that employees who contribute or charge time to one or more major
functions or activities report the distribution of their effort to each activity, if one or more involve
sponsored projects.
Each employee, with the exception of non-benefits eligible adjunct faculty, shall sign and date
their time sheet to affirm its accuracy; also, the employee’s supervisor shall approve the time and
effort reported. Reporting or approving time incorrectly may subject the employee to disciplinary
action, up to and including termination and criminal prosecution.
Each time and effort report must be approved by the employee's supervisor (or designee, in the
supervisor's absence) to determine whether the employee accurately reported leave usage and in
the case of non-exempt employees to determine that hours worked were accurately reported.
Time and effort reports of principal investigators paid from contract and grant cost centers must
be approved by an individual who can verify that the work was performed by the principal
investigator. Time and effort reports of all other persons paid from contract and grant cost
centers must be approved by the principal investigator and an individual who can verify that the
work was performed by the other person if the principal investigator cannot do so. A Dean may
appoint a responsible party in their college to certify the time sheets of non-benefits eligible
adjunct faculty. By certifying, the responsible party is attesting that the non-benefits eligible
adjunct faculty member is performing the duties for which they have responsibility. The
Chancellor, or designee, shall approve the time and effort reports for the President.
II.
DEFINITIONS
A.
Bi-weekly employeeDepartment Payroll Administrator: A non-exempt employee, who
reports time and effort and is paid on a bi-weekly basis at an hourly rateThe person in the
department who is responsible for administering the reporting of time..
B.
Certify: To approve an expenditure by signing the expenditure document. Such
certification ensures that:
The expenditure is made for the purpose for which the funds were budgeted;
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Employee Time and Effort Reporting (Interim)
MAPP 02.05.02
The procurement process was followed and the documents were prepared in accordance
with all state, federal, System and university guidelines; and
The required funds are available.
C.
Certifying signatory: The university business administrator who has been authorized to
approve (i.e., certify) expenditures for a department, project, college or division and
whose signature must appear on any expenditure document initiated by that unit.
D.
Effort: The activities, functions or categories to which employees direct their time and
energies, including instruction, sponsored projects and departmental administration.
EC.
Employee: Any person employed by the university and paid through the payroll system.
FD.
Exempt employee: An employee in a position that is not subject to the overtime
provisions of the Fair Labor Standards Act. Exempt employees include professionals,
administrators, executives and faculty and are paid on a monthly basis.
GE.
Monthly employeeFull-Time Equivalency (FTE): An exempt employee who reports time
and effort and is paid on a monthly basisabbreviation for full-time equivalency that
represents the percentage of time an employee is required to work based upon a 40-hour
work week.
HF.
Non-exempt employee: An employee in a position deemed non-exempt by the
Fair Labor Standards Act and, therefore, subject to the overtime provisions of the FLSA.
Non-exempt positions include positions formerly designated in the University of Houston
compensation plan as Office and Clerical (O&C), or Technical, Service, and Crafts
(TS&C) andNon-exempt employees are paid bi-weekly on an hourly basis.
I.
Pay Period ID: The code defining the pay period within the fiscal year, determined as
follows:
1.
Employees paid bi-weekly: The bi-weekly pay period identification codes will
begin with the letter B and will be followed by a unique six-digit number assigned
to the specific pay period. The numbers will not be repeated.
2.
Employees paid monthly: Monthly pay period identification codes will begin with
the letter M and will be followed by a unique six-digit number assigned to the
specific pay period. The numbers will not be repeated.
J.
Regular workweek: For the purposes of exempt reporting, Monday through Friday.
KG.
Sponsored project cost center: Fund code 5000-5099, ATP/ARP, and other internally
funded research program cost centers over which the Office of Research Financial
Services has stewardship responsibility.
LH.
Supervisor: The person in the department to whom the employee immediately reports
and who is responsible for the employee’s work assignment and oversight.
I.
University Work Week: Wednesday through Tuesday.
M.
Time and effort report or time sheet: The form used by employees to regularly report
time worked, approved leave or compensatory time taken, other time away from work,
categories of work subject to special pay requirements and effort devoted to sponsored
projects for cost sharing.
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Employee Time and Effort Reporting (Interim)
III.
MAPP 02.05.02
POLICY PROVISIONS
A.
State law requires that regular, full-time employees must work a minimum of 40 hours per
week, unless on an approved leave. Normal university hours are 8:00 a.m. to 5:00 p.m.,
Monday through Friday.
A.
Employees are required to work whatever hours are necessary to satisfactorily
accomplish their jobs. Part-time employees are rewuired to work the number of standard
hours per week represented by their FTE.
Within the workweek, department managers have the prerogative of staggering normal
working hours for employees, provided that regular, full-time employees work a minimum
of 40 hours per week and that the office remains open and staffed Monday through
Friday between the hours of 8:00 a.m. and 5:00 p.m.
B.
Non-exempt employees are required to clock in and clock out to record time worked by
entering in and out punches on a web clock or time collection device at their assigned
work location. Meal breaks of 30 minutes or more are not considered time worked. Nonexempt employees are required to clock out when their meal break begins and clock in
when their meal break ends. Failure of non-exempt employees to clock in or clock out
will result in disciplinary action in accordance with MAPP 02.04.03.complete, sign, and
Non-exempt employees must submit a Bi-weekly Time and Effort Report detailing time
worked andabsence requests for time to be charged deducted for approved vacation,
sick leave, or other periods not at work during regularly scheduled workdays. If the nonexempt employee devotes time and effort to one or more sponsored projects in addition
to another activity, effort distribution must also be reported.
C.
Exempt Non-exempt time sheets display the employee’s punches and resulting hours
worked and any absence requested. The time sheet must be approved by the
employee’s supervisor (or designee, in the supervisor’s absence). The approval authority
must be an individual with knowledge of 100 percent of the employee’s
activities.employees, with the exception of non-benefits eligible adjunct faculty, are
required to complete, sign, and submit a Monthly Time Sheet. They are also responsible
for recording time to be charged for approved vacation, sick leave or other balances.
Exempt employees who have otherwise worked an average of 40 hours in a workweek,
do not need to record vacation or time away from work. Any variations of work schedules
need be approved by their supervisor. If the employee does not work 40 hours a
workweek, absences must be recorded as the appropriate type leave, to comply with
state law. If the exempt employee devotes time and effort to one or more sponsored
projects in addition to another activity, effort distribution must also be reported.
D.
Regular, benefits-eligible, exempt employees are required to submit absence requests for
time to be deducted for vacation, sick leave or other periods not at work during regularly
scheduled workdays in compliance with state law.
Exempt employees who have otherwise worked an average of 40 hours in a workweek
do not need to record vacation or time away from work; but the exempt employee is
responsible for securing approval oftheir supervisor before making any changes to their
work schedule.In departments where someone other than the employee prepares the
time sheet, the employee is responsible for reviewing the information carefully prior to
signing the time sheet. If the employee does not agree with the time and effort
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Employee Time and Effort Reporting (Interim)
MAPP 02.05.02
information provided, any differences should be resolved prior to the employee signing
the time sheet.
E.
Each time sheet must be approved by the employee’s supervisor (or designee, in the
supervisor’s absence). The approval authority must be an individual with knowledge of
100 percent of the employee’s activities.
F.
Time sheets must be submitted to Payroll within the designated time frame to ensure
timely and correct payment and leave accounting. Only original time and effort reports
may be submitted; fax copies will not be accepted. System Payroll publishes and
distributes monthly payroll calendars reflecting all appropriate due dates. The time and
effort reports for non-benefits eligible adjunct faculty will be retained at the college and
may be certified by a cover memo or other similar document listing each such faculty
member. Retention requirements for adjunct faculty members are the same as for cost
center verifications.
G.
Departments shall maintain copies of time sheets for all departmental employees and are
responsible for regularly reconciling time sheets with check registers to ensure that
employees are paid accurately for the time approved by the supervisor.
Departmental time sheet records shall be maintained for the current and previous four fiscal
years, except for sponsored projects funded by federal or federal flow-through funds.
Federal regulations require that documents related to those cost centers be maintained
for three years beyond the acceptance of the final financial report and/or audit resolution.
(The Office of Research Financial Services can provide clarification of this requirement.)
IV.
H.
College/division administrators are responsible for ensuring that time sheets are
submitted within the time frame required and that time records (as well as the related
expenditure records) are maintained and reconciled within their areas of responsibility.
The preparer’s supervisor or higher authority must approve reconciliations. Additionally,
the college/division administrators are responsible for assuring that employees working
on sponsored projects have completed the mandatory web training on effort reporting.
I.
University departments have the discretion to use time clocks and to require that
departmental non-exempt employees clock-in and -out. When a department requires use
of a time clock, a non-exempt employee who does not clock in or out as required may be
subject to disciplinary action, up to and including termination. The department is required
to pay the employee for all time worked; when there is no time clock record to document
time because the employee did not clock in or out, the burden is on the employee to
prove the actual time worked. Departments with time clock requirements are responsible
for reconciling time sheets with time clock records prior to submission of time sheets to
Payroll.
PROCEDURES - GENERAL
A.
Departments shall maintain accurate time records on all departmental employees,
including copies of time sheets and copies of leave requests.
BE.
Faculty members are required to report all sick leave if the absence occurs during the
normal workday, even if no classes are missed.
C.
Signatures:
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Employee Time and Effort Reporting (Interim)
1.
MAPP 02.05.02
The employee is responsible for signing each time sheet to affirm the accuracy of
reported time and leave taken. When reporting extended sick leave, faculty
development leave, family and medical/parental leave or in any case when the
employee is unable to sign the time sheet, a copy of the approved form, a memo
or some other form of documentation must accompany the time sheet. In such
cases, “See attached” shall be noted on the line for the employee signature.
(This is not required for sick leave pool because the hours are transferred to the
employee’s sick leave.)
Except in cases of special leave approved in advance, immediately upon return,
the employee shall sign a copy of the time sheet originally submitted and resubmit it to Payroll, making any corrections that may be necessary in accordance
with this document. (When changes are made, the supervisor must approve the
revised time sheet.) When this is done, it should be noted clearly that this is a
duplicate and/or corrected time sheet for a period already reported.
2.
3.
4.
D.
The employee’s supervisor shall verify the accuracy of the time reported by
reconciling the submitted time sheet with departmental records (copies of leave
request forms or memoranda) and, if a time clock is used, with time cards. The
supervisor shall approve the time sheet by signing it in the space provided. If the
supervisor is not available or if approval has been delegated to another, that
approval signature shall be provided under “OTHER APPROVAL (if required).”
A copy of a memo providing delegation of approval to anyone other than the
immediate supervisor shall be provided to the college/division administrator, to
Payroll (and to the Senior Vice President for Academic Affairs and Provost when
faculty is involved). The approval authority must be an individual with knowledge
of 100 percent of the employee’s activities.
When an employee is employed by more than one department, the employee’s
supervisors in all departments are responsible for coordinating time sheet
preparation to ensure proper approvals and submission in a timely manner.
Bi-weekly time sheets also require the approval of the departmental certifying
signatory. That signature shall be provided under “OTHER APPROVAL (if
required).” Departments are responsible for verifying signatures on time sheets
prior to submitting them to Payroll for processing.
System-generated time sheets: As soon as the employee PAR is processed through
Human Resources and Payroll and assignment information is complete in the payroll
system, system-generated time sheets will be generated and distributed for each pay
period.
System-generated pre-printed time sheets will furnish the following information:
Bi-weekly:
-Pay period ID
-Start date
-End date
-Due back to Payroll
-Processing date (Payroll use)
-Page number (Payroll use)
-Page _ of _ (Payroll use)
-Primary department
-Employee name
Monthly:
-Employee name
-Employee ID
-Primary department
-Total FTE
-Total monthly rate
-Pay period ID
-Start date
-End date
-Due back to Payroll
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Employee Time and Effort Reporting (Interim)
-Employee ID
-Total FTE
-Job group/Assignment number
-Begin date/End date
-Cost center(s)
-Title
-Position number
-FTE
-Rate (hourly)
-Time reporting codes for regular
pay, vacation, sick leave, and
other types of leave
MAPP 02.05.02
-Page _ of _ (Payroll use)
-Processing date (Payroll use)
-Page number (Payroll use)
-Job group/Assignment no.
-Cost center(s)
-Position number
-% FTE
-Rate (monthly)
-Title
-Begin/End date
-Time reporting codes for
vacation, sick leave and other
Until receipt of a pre-printed time sheet, all information must be provided on a blank time
sheet, either by printing legibly or typing. Information such as job group, assignment
number, cost center, etc., must be furnished by the department business administrator.
EF.
Exempt employee time sheets display approved absence requests and do not require
further approval.
Primary department: For most employees, this is the department in which the employee
is employed. When an employee is employed by more than one university department,
one department must be assigned as primary department. This is normally the one in
which the highest FTE is assigned.
F.
The department payroll administrator (or designee, in the department payroll
administrator’s absence) reviews reported time for adherence to university policies and
approves reported time for submission to Payroll. Reported time must be approved
within the designated time frame to ensure timely and correct payment.Time reporting
categories and codes relevant to bi-weekly and monthly employees are listed on the time
sheet forms. Employees shall use the appropriate codes to record the time worked and
leave taken. Where no time reporting code is provided, the type of leave and the number
of hours shall be noted in the Remarks section on the time sheet. When reporting family
and medical leave, parental leave or workers’ compensation leave, time should be
reported using the time code for sick leave, vacation, compensatory leave or leave
without pay; in addition, the type leave shall be noted in the Remarks section along with
the number of hours for that type leave.
Time away from the office as a witness on the university’s behalf, to attend conferences
and other work-related training or to attend college credit courses approved under the
College Program shall be reported as time worked, not as leave time.
G.
IV.
Departments are responsible for reconciling approved reported time and absence
requests with check registers to ensure that employees are paid accurately.Holidays are
not to be reported on the time sheet.
PROCEDURES – GENERAL
A.
Non-Exempt Employees
1.
Non-Exempt employees report time worked by entering in and out punches on
the web clock in P.A.S.S. (employee self-service) or on time collection devices to
which they are assigned. They may view their punches and calculated hours
worked on their electronic time sheet in P.A.S.S., but do not have access to
modify punches or calculated hours worked. Hours worked are calculated by
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Employee Time and Effort Reporting (Interim)
MAPP 02.05.02
subtracting the in punch from the out punch and totaled per work day. Portions
of an hour or minutes are rounded to the nearest tenth of an hour per
Addendum A – Hour Rounding Decimal Equivalents Table.
2.
Supervisors must approve a non-exempt employee’s electronic time sheet at the
end of each work week to ensure timely payment.
3.
Non-exempt employees request leave by submitting an electronic absence
request form available in P.A.S.S. Absence requests for vacation, sick leave, or
compensatory time which exceeds the employee’s applicable absence balance
cannot be submitted. Non-exempt employees may view their absence requests
and approval status in P.A.S.S. Pending and approved absence requests may
also be viewed on the employee’s electronic time sheet in P.A.S.S.
4.
Supervisors are required to review and electronically approve, deny, or return for
revisions the submitted electronic absence requests in accordance with
MAPP 02.02.03, Leaves of Absence. Comments are required to deny or return
an absence request form.
5.
Supervisors are required to correct non-exempt employee’s electronic time
sheets for missed punches or to adjust leave requested and no taken.
Comments must be entered on the time sheet to justify the corrections made by
the supervisor.
6.
Holidays are not to be reported on the time sheet.
7.
Time away from the office as a witness on the university’s behalf, to attend
conferences and other work-related training or to attend college credit courses
approved under the College Program shall be reported as time worked, not as
absence time.
8.
Supervisors have the ability to enter hours worked for a non-exempt employee
on their electronic time sheet if the employee was not available to submit
punches for the hours worked. Comments must be entered on the time sheet to
substantiate the submission of hours worked directly onto the time sheet and not
through in and out punches submitted by the employee. Departmental records
are to be kept by a supervisor to document the submission of hours worked by
the non-exempt employee.
9.
Supervisors also have the ability to enter electronic absence requests on behalf
of the employee if the employee is unavailable, to ensure applicable absence
leave is recorded for the timely payment and charging of applicable absence
request balances of the employee. Comments must be entered on the absence
request form to justify the submission made by the supervisor.
10.
Non-exempt employees employed in more than one job will report time worked
for each job independently. The hours worked and absence requests will be
maintained on separate time sheets for each employee job record. Time sheets
and absence requests will be approved by the supervisor for each job.
11.
Department payroll administrators are required to verify that all time sheets and
absence requests are approved by the department supervisors in accordance
with published payroll deadlines.
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Employee Time and Effort Reporting (Interim)
B.
MAPP 02.05.02
12.
Approved time sheets and approved absence requests combine to create
approved reported time. A time administration process is run weekly to convert
reported time into payable time. Payable time is reported time that has been
assigned time reporting codes and includes calculated compensatory and
overtime hours, shift differential pay hours, and holidays hours, in accordance
with applicable university policies.
13.
Benefits-eligible non-exempt employees whose combined work hours and
approved leave are less than 40 hours in a work week, or number of standard
hours per week represented by their FTE, will be charged leave and/or docked
for any hours under 40, or number of standard hours per week represented by
their FTE, as follows based upon available absence request balances.

Comp Time 1.0

Comp Time 1.5

Vacation
14.
Department payroll administrators are required to review and approve payable
time weekly to ensure calculated hours are accurate and time reporting codes
are appropriately applied. Payable time holiday hours and approved absence
requests do not require approval. Payable time must be reviewed and approved
in accordance with published payroll deadlines to ensure timely payment of
employees.
15.
Payroll is responsible for reviewing all corrections and time worked entered by
supervisors to ensure comments were submitted and proper justification is
provided. Inconsistencies with university policy will be reported to senior
management. Payroll is also responsible for reviewing and correcting
exceptions, and the processing of time to ensure timely and accurate payment
and recording of absence.
Benefits-Eligible Exempt Employees
1.
Benefits-eligible exempt employees request leave by submitting an electronic
absence request form available in P.A.S.S. Absence requests for vacation, sick
leave, or compensatory time that exceeds the employee’s applicable leave
balance cannot be submitted. Benefits-eligible exempt employees may view
their absence requests and approval status in P.A.S.S. Pending and approved
absence requests may also be viewed on the employee’s electronic time sheet in
P.A.S.S.
2.
Supervisors are required to review and electronically approve, deny, or return for
revisions submitted electronic absence requests in accordance with the
university’s leave of absence policy (MAPP 02.02.03). Comments are required
to deny or return an absence request form.
3.
Supervisors are required to correct exempt employee’s electronic time sheets to
adjust absence requested and not taken. Comments must be entered on the
timesheet to justify the corrections made by the supervisor.
4.
Holidays are not to be reported on the time sheet.
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Employee Time and Effort Reporting (Interim)
H.
Insufficient leave balances: Employees are responsible for tracking their own leave
balance and ensuring that leave is available. If the type of leave reported is not available,
leave will be charged as follows:
1.
If sick leave is unavailable, time will be charged to vacation. If vacation time is
not available and the leave qualifies as under , the leave will be granted as leave
without pay. Otherwise, it is at the discretion of management to either grant
leave without pay or terminate the employee.
2.
For non-exempt employees:
3.
V.
MAPP 02.05.02
a.
If vacation is unavailable, time will be charged to compensatory time
earned at 1.5.
b.
If compensatory time 1.5 is unavailable, time will be charged to
compensatory time 1.0.
c.
If compensatory time 1.0 is unavailable, time will be charged to unpaid
leave.
For exempt employees: If vacation is unavailable, absences of one full day or
more must be reported as, and charged to, unpaid leave.
BI-WEEKLY TIME AND EFFORT REPORTS (Addendum A)
A.
The employee shall verify the correctness of the personal data furnished at the top of the
time and effort report by the payroll system; corrections must be made on a PAR.
5.
Prior to availability of a system-generated time sheet, the employee shall fill in
the required information, with the assistance of the department business
administrator.It is not necessary for a benefits-eligible exempt employee to
request absence for time away from the office as a witness on the university’s
behalf, to attend conferences and other work-related training or to attend college
credit courses approved under the College Program.
6.
Supervisors also have the ability to enter electronic absence requests on behalf
of the employee if the employee is unavailable, to ensure applicable leave is
recorded for the timely payment and charging of applicable absence request
balances of the employee. Comments must be entered on the absence request
form to justify the submission made by the supervisor.
7.
Benefits-eligible exempt employees in more than one job will submit absence
requests for each job independently. The hours worked and absence requests
will be maintained on separate time sheets for each employee job record. Time
sheets and absence requests will be approved by the supervisor for each job.
8.
Department payroll administrators are required to verify that all correcting time
sheets and absence requests are approved by department supervisors in
accordance with published payroll deadlines.
9.
Approved time sheets and approved absence requests combine to create
approved reported time. A time administration process is run weekly to convert
reported time into payable time. Payable time is processed reported time that
includes holiday hours.
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Employee Time and Effort Reporting (Interim)
B.
C.
MAPP 02.05.02
10.
Department payroll administrators are required to review and approve payable
time monthly to ensure time reporting codes are appropriately applied. Payable
time holiday hours and approved absence requests do not require approval.
Payable time must be reviewed and approved in accordance with published
payroll deadlines to ensure timely payment of employees.
1.11.
Payroll is responsible for reviewing all corrections to ensure comments were
submitted and proper justification is provided. Inconsistencies with university
policy will be reported to senior management. Payroll is also responsible for
reviewing and correcting exceptions, and the processing of time to ensure timely
and accurate payment and recording of leave.
For each assignment in Section I of the Bi-weekly Time and Effort Report, the number of
hours to the nearest tenth shall be reported, as noted. A table of decimal equivalents for
the minutes to be reported is furnished on the time and effort report.
1.
W through T:
The university is on a bi-weekly schedule starting on
Wednesday, ending on Tuesday. Each blank is used to
record the hours worked per workday starting with the
beginning of the pay period. Vacation or sick leave
hours shall be posted below in the relevant box. Other time
categories shall be posted and written into the blank lines
provided.
2.
1st week:
The total number of hours worked the first week is
recorded. Leave and other categories will be posted, if
appropriate.
3.
2nd week:
The total number of hours worked or leave taken the
second week is recorded.
4.
Code:
Where the code for the needed time category is not
reflected, the description and code from the list on the form
is filled in.
5.
Total hours:
The total hours for both weeks for each time reporting
category.
6.
Employee:
The employee must sign and date the time and effort report.
7.
Supervisor’s:
The employee’s supervisor approves, verifying the
accuracy of the time signature reported, and dating the
approval and date.
8.
Other:
Any other approval signature is made here, including the
signature of the certifying signatory and date(s) of
signature(s).
When a bi-weekly employee is paid from a non-sponsored project cost center and
devotes effort to a sponsored project (i.e., cost sharing) the percentage of effort and the
appropriate category of activity must be reflected in the Remarks section of the time and
effort report. More information is furnished in Section VII below.
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Employee Time and Effort Reporting (Interim)
VI.
VII.
MAPP 02.05.02
MONTHLY TIME SHEET (Addendum B)
A.
The monthly employee shall verify the correctness of the personal data furnished at the
top of the time sheet from the payroll system; corrections must be made on a PAR. Prior
to a system-generated time sheet, the employee shall fill in the required information, with
the assistance of the department business administrator.
B.
For each assignment in Section III of the time sheet, the number of hours of vacation or
sick leave shall be noted in the appropriate box.
C.
For other leave, the description and code from the list of time reporting categories shall
be furnished, along with the hours taken, or it shall be noted in the Remarks section if no
relevant leave code is provided.
D.
For each assignment for which the exempt employee is paid from a non-sponsored
project cost center and devotes effort to a sponsored project (i.e., cost sharing), the
percentage of effort and the appropriate category of activity must be reflected in TAE%
Effort section of Section IV of the monthly time sheet. More information on effort is
furnished in Section VII below.
E.
The employee must sign and date the time and effort report.
F.
The employee’s supervisor approves, verifying the accuracy of the time reported and,
where necessary, leave availability, and dating the approval.
G.
An approval signature other than the supervisor’s signature is provided under “OTHER
APPROVAL (if required).”
EFFORT REPORTING FOR EMPLOYEES DEVOTING TIME/EFFORT TO SPONSORED
PROJECTS
A.
Employees who devote time and effort to sponsored projects must follow the effort
reporting procedures on the Office of Contracts and Grants web site:
http://www.research.uh.edu/Home/Division-of-Research/Research-Services/EffortReporting.
A.
The time sheet constitutes the primary basis for reimbursement to the university by the
federal government of salaries applied directly to sponsored research, sponsored instruction, and
other sponsored activities, as well as the basis for certain costs that are reimbursed as indirect
cost. The time sheet also provides the means of reflecting activity devoted to sponsored projects
while the individual is being paid from institutional (i.e., non-sponsored project) funds (i.e., cost
sharing).
1.
Federal regulations stipulate that time sheets will reflect the nature of activity on which
effort is expended by each employee covered by the system. While most employees will make a
single entry, employees who devote effort to many institutional functions, i.e., teaching and work
on sponsored projects may be required to complete more complicated reports.
2.
Each report will reflect after-the-fact certification of 100 percent of the activity for which
the employee is being compensated and which is required in fulfillment of the employee’s
obligations to the institution. The report will reflect reasonable estimates of the percentages of
effort devoted to instructional activities, contract and grant activities, cost-sharing, and in some
cases to departmental administration, as defined in Section VII, B below.
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B.
Definitions to be used to report effort, if effort is expended on more than one activity and
one is a sponsored project:
1.
Instructional activities include time expended in the support of instruction. For the
reporting of time and effort, instruction means teaching and training activities other than research
training (which is classified as organized research), including the following:
a.
Instructional teaching assignments, including direct student contact teaching
assignments, special problem and research courses, and other equivalent direct instructional
duties.
b.
The development of new course syllabi for current courses or for new courses within the
department or college.
c.
Departmental advising.
d.
Unsponsored research/professional development, including effort devoted by faculty to
research projects that are not supported by some type of sponsored project agreement or
separately budgeted or accounted.
2.
Sponsored project activities include those activities for which time and effort is directly
charged to a sponsored project cost center(s), and which are budgeted and accounted for
separately. Included in this category are sponsored projects funded by external sponsors, as well
as those that are funded by the university. The activities include sponsored research, research
training, public service, and educational service.
3.
Cost sharing includes time and effort contributed (devoted, but not directly charged) to
sponsored projects that are funded by external agencies, while the individual is being paid from
institutional funds.
4.
Departmental administration includes time expended on those administrative and
supportive services that benefit common or joint departmental activities. They exclude expenses
directly identified with an instruction function or an activity classified as sponsored research or
other sponsored activities.
C.
Each employee paid from a sponsored project cost center or devoting effort to a
sponsored project must know the cost center number(s) from which paid and/or to which effort is
devoted, since projects are represented only by the budget number on time sheets.
D.
The time and effort of an employee will be reported as the activity for which the cost
center is budgeted, unless the time sheet, Section IV - TAE% Effort, provides a different
distribution.
1.
A faculty member paid on a state instructional cost center during the academic year is
budgeted as instruction. Therefore, if the faculty member devotes effort to a sponsored project,
the percentage of effort must be indicated in Section IV of the time sheet.
Example:
Cost center:
11804
TAE% Effort:
Instruction:
Cost Sharing:
G002406
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80 percent
20 percent
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2.
The time and effort of an exempt staff employee paid from a state cost center is normally
recorded as departmental administration, and by definition, is not generally allowable as a costshared effort to individual sponsored projects. (In the case of special line-item state cost centers,
employees should work with the Office of Research Financial Services to ensure proper effort
reporting.)
However, if the exempt staff employee is paid from a non-state cost center and effort is devoted
to a sponsored project cost center, a distribution must be indicated in Section IV of the time sheet
as cost sharing.
Example:
Cost center:
18275
TAE% Effort:
Dept. Administration:
Cost Sharing:
G002406
90 percent
10 percent
3.
A non-exempt employee paid from a non-sponsored project cost center who devotes time
to a sponsored project shall report the distribution of effort made to the sponsored project cost
center as cost sharing in the “Remarks” section of the biweekly time sheet.
Example:
Cost center:
18275
Remarks:
Dept. Administration:
60 percent
Cost Sharing:
556789
40 percent
4.
The Office of Research Financial Services should be consulted when the activity for
which the cost center is budgeted is not known and when direction in reporting cost sharing is
required.
E.
The percentage of effort reported must always total 100 percent, regardless of the
employee’s total percentage FTE.
F.
If an employee is paid from more than one cost center, and effort actually expended is
not reflected in the budgeted distribution, the proper effort distribution for that budget must be
furnished for each assignment on the time sheet.Employees who devote time and effort to
sponsored projects must follow the effort reporting procedures on the Office Contracts and Grants
website: http://www.research.uh.edu/Home/Division-of-Research/Research-Services/Effort-Reporting.
VIII.
CHANGES OR CORRECTIONS TO TIME AND EFFORT REPORTS (Addendum C)
A.
It is important to report time and effort carefully to avoid the necessity of making
retroactive corrections. Retroactive changes in distribution may be warranted in the
following exceptional situations:
1.
When necessary to correct clerical and data entry errors.
2.
When subsequent information is received indicating an incorrect original entry.
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B.
MAPP 02.05.02
3.
When charges applicable to a continuing project have been charged to the old
cost center number because the new cost center number was not established
when the expense was incurred.
4.
When a sponsor specifically authorizes in writing the charge of pre-award costs
to a new project.
5.
When required to properly charge non-federal funds for costs incurred in
connection with an award that fails to materialize.
6.
When closely related work is supported by more than one funding source, costs
may be transferred from the originally charged cost center to another cost center,
provided the cost is a proper and allowable charge to the receiving cost center
and the inter-relationship between the cost centers is fully explained in the
request. If an over-expenditure is being transferred to another project, especially
strong supporting evidence is required for approval.
The following retroactive changes and transfers will not be approved:
1.
When insufficient reasons and explanation are provided.
2.
When the change is merely for the purpose of utilizing unexpended funds of a
sponsored project.
3.
When the change is to circumvent award restrictions or avoid a cost overrun by
charging another, unrelated project.
4.
When a change unrelated to a sponsored project applies to a closed fiscal year.
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CB.
College/division administrators are responsible for assuring that employees working on
sponsored projects have completed the mandatory web training on effort reporting.Corrections to
time and effort only:
1.
If a supervisor or a department/college business administrator in the course of
reconciliation discovers a discrepancy between departmental records and the employee’s time
sheet before the time sheet is submitted to Payroll, the supervisor shall resolve the discrepancy
with the employee. If time constraints preclude discussion with the employee, the supervisor may
make revisions to the time sheet by lining out carefully and initialing the change. The supervisor
shall then provide a copy of the revised time sheet to the affected employee.
2.
When it is necessary to make corrections as provided in Section VIII.A to time reported in
a previous time period, a copy of the time sheet as submitted must be used. The erroneous
material must be lined through carefully and correct information provided and initialed by the
person making the change.
Time reported should never be corrected by adjusting time reported in a subsequent
period. The corrections should never be made using correction fluid. The revised time sheet
requires the same approvals as the original time sheet. The corrected time sheet, corrected as
noted above, must be attached to a time sheet correction/adjustment form (Addendum C)
available from the payroll office. It must be signed by the employee and have the same
signatures as the original time sheet. A full justification for the request must be included, and the
appropriate approval signatures must be obtained prior to forwarding to the Payroll office for
processing.
IXVI.
3C.
Corrections to effort (cost sharing) on sponsored project cost centers must be requested
by completing a Time and Effort Adjustment Request form, available in the Office of
Research Financial Services. One form must be submitted for each individual and a copy
of the appropriate TAE report(s), corrected as noted in Section VIII.B.2. must be attached
to the request. A full justification for the request must be included, and the appropriate
approval signatures must be obtained prior to forwarding to the Office of Research
Financial Services for approval.
D.
Federal regulations require that time sheet records for sponsored projects funded by
federal or federal flow-through funds be maintained for three years beyond the
acceptance of the final financial report and/or audit resolution. (Research Financial
Services can provide clarification of this requirement.) Corrections involving changes of
budgets must be requested by completing a Payroll Reallocation Form. If the change is
to a period in excess of 90 days past the end of the pay period reported, an explanation
of why the correction was not made earlier must be provided. The request should
normally be signed by the same person who signed the original time and effort report (or
by the employee’s direct supervisor in the event the employee has terminated) and by the
certifying signatory. Corrections on contract and grant cost centers must also be
approved by the Office of Research Financial Services.
REVIEW AND RESPONSIBILITY
Responsible Party:
Associate Vice President for Finance
Vice President for Research and Technology Transfer
Review:
Every three years, on or before December 1
Interim Due Date for Review: January 15, 2013
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Employee Time and Effort Reporting (Interim)
XVII.
MAPP 02.05.02
APPROVAL
Jim McShan
Interim Executive Vice President for Administration and Finance
John M. Rudley
Interim President
Date of Interim President’s Approval:
October 16, 2007
XIVIII. REFERENCES
Fair Labor Standards Act
OMB Circulars A-110 and A-21
General Appropriations Act
UH System Administrative Memorandum 03.D.03 - Employee Time Reporting
MAPP 02.01.03 - Overtime/Compensatory Time
MAPP 02.01.05 – Shift Differential Pay
MAPP 02.02.03 - Leaves of Absence
Index Terms: Time and effort reporting
Time keeping
Time sheets
REVISION LOG
Revision
Number
Approved
Date
Description of Changes
1
07/25/1997
Initial version (Originally a MAPP Policy and Procedure)
2
11/30/2005
Applied revised MAPP template to meet current documentation
standards. Combined Policy and Procedure into one document.
MAPP was revised to provide streamlined procedures for the
reporting of time and effort of Principal Investigators and nonbenefits eligible adjunct faculty. These procedures enable the
Dean in each college to appoint someone to monitor the time of
the non-benefits eligible adjunct faculty. Changed the
Responsible Parties to AVP for Finance and the Vice President
for Research. Added Addendum C, Timesheet
Correction/Adjustment Form
3
10/16/2007
Applied revised MAPP template to meet current documentation
standards. Section III.H has been modified to require that
college/division administrators assure that staff who are working
on sponsored projects receive the web-based training for time
and effort reporting
Interim
08/24/2012
Applied revised MAPP template and added new Revision Log.
Interim release based on SAO Audit related to the National
Research University Fund. Added links to documentation
throughout the procedure. Changed the Office of Research
Financial Services to Research Financial Services. Removed
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most of the contents from Section VII, replacing it with a
requirement for employees performing sponsored project work to
follow procedures posted on the Office Contracts and Grants web
site. Fixed titles for Responsible Parties and Approval sections.
Removed Index Terms
4
TBD
This MAPP is being submitted for a complete review cycle and
approval to remove the Interim designation. Changed title from
“Time and Effort Reporting” to “Employee Time Reporting” to
match SAM 03.D.03. Removed information from Section I,
including fourth paragraph on time and effort reporting. Added
Department Payroll Administrator, Full-Time Equivalency, and
University Work Week to Section II. Removed Certify, Certifying
Signatory, Pay Period ID, Regular Workweek, and Time and
Effort Report or Timesheet from Section II. Extensively revised
Section III to emphasize TRAM and non-exempt time reporting,
including removing Sections III.E through III.I from the contents.
Revised Section IV to meet current requirements of TRAM.
Removed original Section V on Bi-weekly Time and Effort
Reports. Removed Section VIII on Changes or Corrections to
Time and Effort Reports. Extensively revised Section V,
removing all information on hard copy time sheets. Added
MAPP 02.01.05 to Section VIII, References. Removed original
Addendums A, B, and C. Added new Addendum A on Hour
Rounding Decimal Equivalents Table
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Addendum A
Biweekly Time and Effort ReportHour Rounding Decimal Equivalents Table
Blank Monthly Time Sheets are available from Printing ServicesPeopleSoft HRMS Time
.Reporting rounds time reported to the nearest tenth of an hour, or 6 minutes.
Note:
Each segment, or time between in and out punches, will be rounded to the nearest tenth of an
hour.
Conversion Chart:
03 – 08 minutes
.10 hours (6 minutes)
09 – 14 minutes
.20 hours (12 minutes)
15 – 20 minutes
.30 hours (18 minutes)
21 – 26 minutes
.40 hours (24 minutes)
27 – 32 minutes
.50 hours (30 minutes)
33 – 38 minutes
.60 hours (36 minutes)
39 – 44 minutes
.70 hours (42 minutes)
45 – 50 minutes
.80 hours (48 minutes)
51 – 56 minutes
.90 hours (54 minutes)
57 – 02 minutes
1.00 hours (60 minutes)
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Addendum B
Monthly Time Sheet
Blank Monthly Time Sheets are available from Printing Services.
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Addendum C
Time Sheet Correction/Adjustment Form
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