Inside Linfield - Policies and Procedures

Time and effort reporting policy and procedures

Linfield University is required to document  work performed by professorial and professional staff on externally sponsored activities per federal regulations (2 CFR part 200,430).  In accordance with federal guidelines, Linfield’s time and effort reporting forms track the percentage of distribution of activities totaling 100% of the employee’s work effort during the time period reported.

Failure to track time and effort is the primary cause for repayment of federal funds.


  • Employees paid from a grant provided by an external sponsor must prepare a Time and Effort Report Form either tracked by month or by term
  • In determining estimated percentages, useful tools to consult include calendars, schedules, correspondences, telephone logs, meeting documentation, journals, etc.  Auditors will be looking for abnormal patterns of effort certification (e.g., very small effort percentages on many grants).
  • The project director will compare the Time and Effort Report Form with the original narrative and budget documents submitted to the external sponsor. If the actual effort matches the projected effort, s/he will sign both forms. If the employee is the project director, a person responsible for leading his or her division will sign the form (e.g., an associate dean for Academic Affairs).
  • A copy of the form must be sent to the Grant Administrator in Accounting as part of the university's official grant records.


  • Students, non-exempt staff, and exempt staff who fill out timecards or use Paycom do not need to fill out report forms.

For questions about time and effort reporting, please contact Carroll Deason, Director of Grants and Sponsored Research at or Carol Stowell-Heller, Grants Accounting Manager at