Instructions for Maintaining Time and Effort Records
Overview
In compliance with federal regulations (The Office of Management and Budget 2 CFR Subpart E, Part 200.430), Valparaiso University requires all employees whose salaries and wages are associated with federally sponsored grants to accurately maintain records of their time and effort. This documentation is crucial for compliance and for providing evidence during a federal audit.
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At the end of each semester, employees must complete the online Time and Effort form if any of their paid hours
were dedicated to external federal grant (fund 26) tasks, either charged directly to a grant or considered part of a
cost share/match. You may be required to complete a Time and Effort form for private (fund 25) and state (fund
27) grants as well if a manual journal entry is needed to reclass some of your wages to a grant or if part of your
salary is being used to cover a required cost share match. The process is as follows:
Access the Online Form: Begin by filling out the form electronically.
Forwarding: Once completed, the form will be automatically forwarded routed to the confirmer specified by the employee.
Reporting Examples
Example 1: Student (All Semesters)
Total Hours Worked: 100
Hours on Grant 25-0299250: 70
Hours as Student Aid: 30
Reported Percentages: 70% (Grant 25-0299250) and 30% (Non-grant related activities). Total must equal 100%.
Example 2: Faculty (Fall & Spring Semesters)
Total Hours Worked: 500
Hours Teaching: 300
Hours on Grant 26-0199100: 150
Hours on Grant 25-0299250: 50
Reported Percentages: 60% (Non-grant related activities), 30% (Grant 26-0199100), and 10% (Grant 25-0299250). Total must equal 100%.
Example 3: Faculty (Summer Semester)
Total Hours Worked: Estimated 160
Hours on Grant 26-0199100: 140
Additional Compensation for Summer Camp: 20
Reported Percentages: 89% (Grant 26-0199100) and 11% (Non-grant related activities). Note that payments from a 9-month faculty contract are excluded from this calculation.
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The Principal Investigator (PI) of the grant must review and sign the Time and Effort document to confirm the reported efforts of others contributing to the project. If the PI is completing the form for their own work, then the Department Chair or Dean will serve as the confirmer.
Due Dates
Fall Semester Reports: January 15
Spring Semester Reports: May 31
Summer Semester Reports: September 15
Notes
Utilize the Notes section at the bottom of the form to provide any necessary explanations regarding the reported hours.
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