Time and Effort Reporting Procedures

Per Office of Management and Budget (OMB) Circular A‑21, Section J.8.a, CMU is required to document effort spent on externally-sponsored activity.  This time and effort reporting policy is intended to meet this requirement.  The system is an "After‑the‑Fact Activity" system, under which the distribution of salaries and wages by CMU will be supported by activity reports as described below:

A.  Time and Effort Reporting Forms will reasonably reflect the percentage distribution of efforts expended by CMU salaried faculty and professional staff involved in federally-funded and state-funded grants, contracts and cooperative agreements.  Time and Effort Reporting forms do not need to be completed for staff and student employees who utilize bi-weekly timesheets. 

B.  For each federally-funded or state-funded project, a Time and Effort Reporting Form will be completed and signed by each person working on the project, provided that the approved grant, contract or cooperative agreement commits University personnel time to the project, regardless whether such time is paid by external funds or is an unpaid contribution, i.e., an in-kind match.

C.  The Time and Effort Reporting Form shall include an optional reporting section which provides an opportunity for the person working on the project to provide information regarding the type of work they have completed during the reporting period. 

D.  Time and Effort Reporting Forms will be confirmed by a person having firsthand knowledge of the employee's activities. Confirmation is indicated by a countersignature on the form. 


       1. If a form documents a faculty member's effort and he/she is the Project Director, the form 

           will be countersigned by the Department Chair (or immediate supervisor in non-academic 

           divisions).

       2. If a form documents a faculty member's effort and he/she is not the Project Director ,

           the form will be countersigned by the Project Director.

       3. If a form documents a professional staff member's effort and he/she is the Project

           Director, the form will be countersigned by the Department Chair (or immediate supervisor 

            in non-academic divisions).

        4. If a form documents a professional staff member's effort and he/she is not the Project

            Director, the form will be countersigned by the Project Director. 

E.  Time and Effort Reporting Forms will be completed near the end of each semester and will document the percentage distribution of effort expended during the same semester.

F.  Time and Effort Reporting Forms must be returned to Grant Accounting by the end of final exam week each semester. 

G.    Completed Time and Effort Reporting Forms will be filed in the Grant Accounting office.

For further information, contact Grant Accounting at 774-7359 (for federal grants) or 774-7361(for state grants) or the Office of Research and Sponsored Programs at 774-ORSP.

Refer to the Contact & Cost Center Information List or How to Display Grant Information in the Grants Management​ (GM) System to determine which grant accountant is responsible for the WBS element or grant number or contact the Office of Research and Sponsored Programs at 774-ORSP.​​

CENTRAL MICHIGAN UNIVERSITY

1200 S. Franklin St • Mount Pleasant, Mich. 48859
Phone: 989-774-4000