Federal regulation requires that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable:

    • The employee’s time must be documented in writing.
    • The documentation must reflect the actual time spent by the employee on activities of the federal program(s) being charged.
    • The period covered by the documentation may not exceed one month unless a semi-annual certification is used to report time and effort for a single cost objective.
    • The documentation must account for all of the employee’s time for the period covered.
    • The documentation must be signed by the employee.

    Time and effort reports are required to document that federal funds were charged only for time actually worked on allowable cost activities and, ensure that federal programs paid only their proportionate share of personnel costs.

    Time and effort reports should be prepared by all certificated and classified staff with salary and benefits that are charged:

    • Directly to a federal award.
    • Directly to multiple federal awards.
    • Directly to any combination of a federal award and other federal, state or local fund sources.

    Time and Effort Reporting Requirements

    Federal Time and Effort Reporting FAQs



    Personnel Activity Report (PAR) (Monthly Certification - Multi-funded or Multiple Cost Objectives)

    Semi-Annual Certification (100% Federally-funded or Single Cost Objective)

    Detailed Personnel Activity Form (DPar) (Multi-funded or Multiple Cost Objectives)