Time & Effort Reporting
University of Maine uses an after-the-fact time and effort system to comply with the federal regulations. Compensation is paid based on estimates of effort before the services are performed. The time and effort reports record the actual percentage distribution of all effort expended including time spent on the grant as well as other duties. 100% effort is defined as all effort needed to complete the full set of duties included in University of Maine appointments.
Time and Effort reports are completed by all faculty and professional staff, including graduate students, involved with federal grants. Reports can be required even if no compensation is received. Employees who work on a grant as part of a cost share requirement are also required to complete these reports. The reports are not completed by staff and students that fill out weekly or bi-weekly time sheets. Time sheets serve as after-the-fact reports of actual effort spent on the grant and fulfill the federal requirements for documentation.
Time and Effort reports are completed by all faculty and professional staff, including graduate students, three times per calendar year. Completed reports are sent to the ORA office within 30 days of distribution of the forms. Principal Investigators are responsible for verifying that the information provided by all employees working on their grants is accurate. Additional information is provided in our policy.
Per federal grant regulations A-21 (section J.10.c.2.) and CFR 200 (section 200.430 Compensation-personal services) charges to federal awards for salaries and wages must be based on after-the-fact activity reports that accurately reflect the work performs. Compensation is paid based on estimates of effort before the services are performed.
Grants with start dates prior to December 26, 2014 follow the federal guidelines outlined in Circular A-21. The entire guidance is available here.
Grants with start dates on or after December 26, 2014 follow the federal guidelines outlined in 2 CFR Part 200. Grants which received funding amendments on or after December 26, 2014 also follow these guidelines. The entire guidance is available here.