Time and Effort Reporting

Time & Effort Reporting

Time and effort reporting (also called Personnel Activity Reporting by federal agencies) is a federal requirement directed by the US Office of Management and Budgeting. The purpose of the requirement was to establish principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments. In other words, school districts are required under federal law to record any hours worked that relate to federal funding or to funding that is matched through a grant. If hours are not recorded and reported properly, the district could lose its funding which would result in significant revenue losses and ultimately deep budgetary cuts to programs and staff. T&E Procedures