Time and Effort overview

1. Time and Effort overview Basic Food, Employment and Training (BFET) June 2019

2. Guidelines • Time and Effort guidelines can be found: • In the “How To” section of OGMS • In the “Resources” section of OBIS • On the SBCTC web page

3. What is time and effort reporting? • Time and Effort (T&E) reporting is the federally mandated method of certifying that salaries and benefits charged to a federal grant are accurate and used to support such charges.

4. Who Must Complete T&E Reports? • Any faculty/staff funded in whole or in part by a federal grant must complete T&E reports • Faculty/staff funded by non-federal funds used as match or leveraged funds must also complete T&E reports

5. T&E by Funding source • T&E reports must identify the funding source. • Examples: • BFET Reutilized Funds • Opportunity Grant used as BFET leveraged funds • Opportunity Grant not use as BFET leveraged funds • BFET 100% Funding • WorkFirst grant funding • BEDA Master grant funding

6. T&E vs payroll reports • Payroll reports • Shows how an employee is paid • T&E reports • Shows actual time worked in each area • Are certified • Are used to adjust payroll when necessary

7. Acceptable t&E systems • After-the-Fact Activity Report • Plan Confirmation • Multiple Confirmation

8. T&E Systems by Employee type • Classified, Hourly, and Student Workers • After-the-Fact Activity Report • Exempt Staff & Faculty • After-the-Fact Activity Report • Plan Confirmation • Multiple Confirmation

9. After-the-fact t&E – part 1 • Initial budget estimates • Funding sources identified • Must monitor and adjust as necessary 2. Recording Activity • Account for 100% of time • Include each funding source and leave • Completed at least monthly • Correspond to pay periods

10. After-the-fact t&E – part 2 • Verifying/Certifying • Signed by employee or other person with direct knowledge of work completed • Organization must have way to verify accuracy • Forms • Must contain requirements in guidelines – pages 7 & 14 • Reconciling • If more than 5% variance, must reconcile actual payroll with T&E reports by end of grant and/or fiscal year

11. After-the-fact t&E – EXample

12. Plan confirmation – part 1 • Only for exempt staff & faculty • Initial work plan/budget • Funding sources identified • Includes $ and % of salary • Monitor and adjust as necessary • Accounts for 100% of position’s activities/funding • Each federal, match, or leveraged funding source listed • Non-federal, non-match, or non-leveraged funds may be lumped into “Other” line

13. Plan confirmation – part 2 • Recording activity • Completed per academic term • Adjust payroll if more than 5% variance • Verifying/Certifying • Signed by employee or other staff with direct knowledge of work • Must be able to verify work/assignments

14. Plan confirmation - example

15. Single funding source • Exempt staff/faculty funded by a single funding source – 100% from a single, federal grant or 100% from a single match/leveraged fund source – may complete quarterly Certification of Pay statements. • Note: An employee split paid from a single source funding source partially used as leveraged funds for a federal grant and partially not used as leveraged funds may not use a Certification of Pay.

16. Single funding source - EXAMPLE

17. Incidental work • No T&E is needed if: • Assignments are short-term (less than 1 academic term) • Duties are not ongoing • Must still be separately identified and documents in organization’s financial system

18. Annual evaluations • Organizations must do an internal evaluation annually of T&E reporting/systems. • SBCTC or State Auditors Office review does not meet this requirement.

19. Questions? • SBCTC Contacts: • Michele Rockwell, Contracts Specialist, mrockwell@sbctc.edu / 360-704-4343 • Susan Wanager, Policy Associate-Fiscal Management, swanager@sbcc.edu / 360-704-4344 • Maryam Jacobs, System Internal Auditor, mjacobs@sbctc.edu / 360-704-4389