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Time & Effort Reporting

What is it?

Time & Effort Reporting (also called Biweekly & Periodic Activity Reports) is a federal requirement directed by the US Office of Management and Budgeting (OMB) in the Uniform Grants Guidance.  The school district is required under federal law to record any hours worked or pay earned from federal funding.  

 

Why is it important?

If hours are not correctly documented, the district is at risk of losing funding, which could result in significant revenue losses and budget cuts to programs and staff.  

 

What is Time & Effort Reporting?  

Time & Effort Reporting is documentation which must reasonably reflect the distribution of activities performed by staff paid with federal funds.  The documents are an after-the-fact reporting of activities performed and must be completed by the employee receiving federal funds.  Time & Effort forms must also be approved by a principal or supervisor having firsthand knowledge of the employee's activities.