Time and Effort Reports (Timesheets)



Time and effort reports (timesheets) are required for all personnel funded with PCCD grant dollars regardless of the funding stream.  Below are the minimum standards and recommended best practices for time and effort reporting.  We realize that there are a number of different systems that can be used to satisfy these requirements and we encourage you to email PCCD's Grants Management with any questions you may have regarding time and effort reporting requirements.

Minimum standards for employees working on multiple activities or cost objectives:

  • Must be an after-the-fact determination of the employee's actual effort.  Using a budget estimate instead of reporting the actual time the employee spent working on the project does not qualify as support for charges to awards.
  • Must account for total activity for which employees are compensated and which is required in fulfillment of their obligations to the organization.  For example, if the employee spends 20% of their time on the PCCD grant project, 20% on a different grant project and 60% of their time on agency activities; time and effort for all three areas must be included on the report. 
  • Must be signed by the employee and a supervisor with first-hand knowledge of the activities performed by the employee.  Signature on the timesheets is affirmation that the report is an accurate accounting of the actual time the employee spent on the project.
  • Must be prepared at least monthly to correspond to one or more pay periods.
  • Volunteer time and personnel costs being used as match must be accounted for in the same manner as personnel being charged to the grant.

Minimum standard for employees working solely on a single activity or cost objective:

  • Must be an after-the-fact certification that the employee worked 100 percent of their time on the grant project.
  • Must be prepared no less frequently than every 6 months.
  • Must be signed by the employee and supervisory official having first-hand knowledge of the work performed.
  • Applies to full-time and part-time employee.
  • ARRA projects must also maintain timesheets.

Recommended Best practices

  • Employees record time on a daily basis.
  • Project codes/names are provided to the employee in advance.

*The above standards are based on the Office of Management and Budget federal cost principles OMB Circular A-87 (2 CFR 225) as it relates to Governmental Units and OMB Circular A-122 (2 CFR 230) as it relates to Nonprofit Organizations and the Office of Justice Programs Financial Guide.

The following sample forms are available on the Applicant's Manual and Related Documents page of our website: