Time and Effort Reports (Time Sheets)
All personnel funded with PCCD grant dollars must maintain Time and Effort Reports regardless of the grant funding stream. A number of timesheet systems can satisfy this requirement; email PCCD's Grants Management group with questions.
For employees working on multiple activities or cost objectives:
- Report actual effort after the work is done, not the budget estimated amount.
- Account for the total (Grant and Non-grant) activity for which employees are compensated and required to fulfill their obligation to the organization.
- Be sure the employee and a supervisor who has first-hand knowledge of the activities performed signs the timesheet.
- Prepare the timesheet monthly to correspond with one or more pay periods.
- Account for volunteer time and personnel costs being used as in-kind match in the same manner as personnel being charged to the grant.
For full- or part-time employees working only on a single activity or cost objective:
- Certify that employees worked 100 percent of their time on activities eligible for reimbursement under the grant project.
- Prepare the report at least every six months.
- Be sure a supervisor with first-hand knowledge of the activities performed by the employee signs the timesheet.
Sample Forms
- Example of a completed timesheet (PDF)
- Excel timesheet template (XLS)
- Sample time certification for employees working 100 percent on a grant-funded project (PDF)
Better results are achieved when employees receive codes or task names in advance and record their time daily.
*Institutions of Higher Education may follow their own established policies for documenting personnel expenses provided that the IHE's policies are in compliance with the Standards for Documentation of Personnel Expenses referred to at 2 CFR 200.430.
The above standards are based on the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2CFR 200) and the Office of Justice Programs Financial Guide.
Frequently Asked Questions
Volunteer time and personnel costs being used as an in-kind match must be accounted for in the same manner as personnel being charged to the grant.
Time and Effort Reports as detailed on our website are specifically for employees charged to PCCD grants. Consultants must keep track of the hours they work on and bill for PCCD-funded projects. Timesheets must be kept as supporting documentation for the hours billed.
Employees working 100 percent of their time on one PCCD grant may complete a certification at least every six months or complete a monthly timesheet.
Yes, this requirement applies to all PCCD grants regardless of funding stream.
Paid time off (PTO) is an allowable expense. PCCD does not dictate the methods or systems used to record time and effort, but your method should be reasonable and meet the standards for Time and Effort Reporting. One example would be to have a PTO row on the timesheet and charge the PTO proportionally among programs, based on actual hours worked that month.
PCCD does not dictate the methods or systems used to record time and effort. Your method should be reasonable and meet the standards for Time and Effort Reporting. One way to handle the situation you describe would be to put a category on the report for the service that is eligible and may be paid for by multiple sources. For example, if you have one employee partially charged to a VOCA grant, you could create a category labeled VOCA-Eligible Activities or Direct Victim Services. The amount charged to the grant for that employee should be equal to or less than the amount of time worked on VOCA-eligible services recorded on the timesheet.
PCCD grantees are required to keep the timesheets and time certifications on file and make them available to PCCD upon request. If you are required to submit the timesheets and time certifications, you will receive a specific request from PCCD explaining what is being requested.