Q: What is “Time and Effort” Reporting?
A: 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 charges to the award(s):
The employee’s time must be documented in writing.
The Oklahoma State Department of Education (OSDE), Special Education Services (SES), is providing the following information intended to offer technical assistance to local educational agencies (LEA) regarding frequently asked questions, concerning Time and Effort Reporting for employees who are paid with federal funds.
Q: What is “Time and Effort” Reporting?