Time & Effort Reporting Policy & Procedures

In order to comply with Federal regulations published in 2 CFR § 200.430, the lead Principal Investigator/Project Director (PI/PD) of each Federal award made to Union College is obligated to complete Time & Effort (T&E) Reporting for the duration of the grant period of performance through the close-out of the award. The T&E Reporting process enables the College to confirm allowable personnel compensation costs under Federal awards based on the PI/PD certification of the amount of time and effort project personnel devoted to sponsored program (grant-funded) and institutional activities. The College’s policy and procedures for T&E Reporting may be extended to any award made to the College.

The PI/PD is responsible for certify their time and effort as well as the time and effort of all project personnel, including faculty and staff who receive grant-funded compensation and/or make contributions to a sponsored program as an “in-kind” match or cost-share commitment. Non-exempt employees (staff and students) who record hours worked through the College’s designated time-tracking system are excluded from the T&E Report. The PI/PD retains responsibility for certifying the amount of time the non-exempt employee devoted to a sponsored program. Therefore, the PI/PD must be the supervisor of record who reviews and approves the employees’ timecards.

Overview of the Workflow

The steps for T&E Reporting process are as follows:

1. The Assistant Controller sends an email to each PI/PD with payroll information related to their Federal award.
2. The PI/PD enters the information into the T&E Report Form, completes the certifications as instructed, and submits the form.
3. The Director of the Grants Office receives, reviews, and:
   1. Approves the report. The PI/PD receives a copy of the approved report via email.
   2. Takes corrective action. In the event that actual time and effort devoted to the grant is less than the equivalent level of compensation received through the grant, the Director of the Grants Office will initiate a Journal Entry adjustment to correct the charges to the grant account. For faculty summer salary, the individual who received the grant-funded compensation will be responsible for reimbursing the College in the amount equal to the compensation overage paid. The Director of the Grants Office will notify the PI/PD and individuals impacted if this situation arises via email.

Frequency of Reporting

T&E Reporting is required for the following periods: Academic Year, 9/1-6/30 (for faculty); Summer, 7/1-8/31 (for faculty); and Quarterly by Fiscal Year (for exempt staff). The PI/PD will be responsible for reporting for the duration of the grant period of performance through close-out of the award. The Assistant Controller initiates the T&E Reporting process after the close of each reporting period, based on actual payroll expenditures or the “in-kind” match or cost-share committed.