Time and Effort Reporting

Adopted: 8/9/23
Revised:  5/14/25

Philosophy

The South Sanpete Board of Education intends to follow federal regulation that requires that any salaries and benefits charged to federal and non-federal awards must be based on documentation that reflects the actual time spent by the employee on activities being charged to those programs. Such documentation must be completed after-the-fact and will be completed in accordance with district procedure and Uniform Grant Guidance (UGG).

Time and Effort Reporting Policy

2 CFR Part 200.430 – Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards (commonly referred to as Uniform Guidance) dictates how South Sanpete District administers federal awards or grants. Subsection .430 requires the district to meet certain Standards for Documentation of Personnel Expenses. South Sanpete District intends to follow the state and non-federal funding Board Administrative Rule R277-113(5)(6). The district will create a policy and procedures related to Time and Effort reporting, the Board will approve the policy and procedures, and the district will post the document on its website.

The term“time and effort reporting”refers to the process of collecting the required after-the-fact employee certifications that the amount charged to a particular grant for their pay accurately reflects the actual work performed on each program.

South Sanpete School District Time and Effort Procedure

Time and effort reports are generated for all positions paid from federal funds and for all positions paid from grants that require such reporting. The time and effort reports indicate the specific program, different funding sources that the employee is compensated out of, and the percentage portion of each funding source based on level of effort. The employees’ total effort should not exceed 100% for federal and non-federal programs.

Personal Activity Reports can be used to document percentage of effort on more than one cost objective and must be reviewed and approved at least monthly by the employee and someone who has knowledge of the work using the digital time clock system. South Sanpete will maintain these records for at least 5 years after the year they were produced.  The semi-annual certification records will be collected and stored by the applicable supervisor. Personal Activity Report documentation will be stored in the digital payroll system.

GCS_-_Time__Effort_Policy.pdf