Grant Staff Time Tracking Template

The Regulatory Basis: What 2 CFR 200.430 Requires

Before using any template, understand the standard it must meet.

2 CFR 200.430(i) establishes that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must:

• Be supported by a system of internal controls that provides reasonable assurance that charges are accurate, allowable, and properly allocated
• Reasonably reflect the total activity for which the employee is compensated - not just the grant-funded portion
• Conform to the organization’s established accounting practices
• Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award or on multiple activities

The standard distinguishes between two categories of employees:

Employees working solely on one federal program: May use semi-annual certifications signed by the employee or supervisor confirming that the employee worked solely on the program during the period.

Employees working on multiple activities or cost objectives: Must maintain personnel activity reports (PARs) or equivalent records that: (1) reflect after-the-fact determination of actual activity, (2) account for the total activity for which the employee is compensated, (3) are prepared at least monthly and coincide with or follow one or more pay periods, and (4) are signed by the employee.

The critical word: “contemporaneous” - records prepared at or near the time the work is performed. Not reconstructed from memory.

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Template 1: Daily Time Log for Split-Funded Employees

Use this template for any employee whose salary is distributed across multiple grants, programs, or a combination of federal and non-federal activities.

Instructions: The employee completes this log daily or at least weekly. At the end of each pay period, the employee certifies the totals. The supervisor reviews and countersigns. The certified form is filed in the grant records.

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PERSONNEL ACTIVITY REPORT

Organization: ____

Employee Name: ____

Employee Title: ____

Pay Period: __ to __

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Date	Hours on [Grant A Name]	Hours on [Grant B Name]	Hours on Non-Grant Programs	Hours on Admin/General	Total Hours
TOTALS

Column Labels:

Replace [Grant A Name] and [Grant B Name] with the actual names of the grants. Add or remove columns as needed for the employee’s specific funding sources. The total column must equal the employee’s total compensated hours for the period.

Completion instructions for employees:

Record your actual hours for each day. Do not enter budgeted percentages as hours - record what you actually did. If a particular day was spent entirely on one grant, enter all hours in that column. If you split your time, record the actual split.

If you missed recording a day, record your best recollection as soon as possible. A record completed two days after the fact is acceptable. A record completed two months after the fact is not contemporaneous.

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EMPLOYEE CERTIFICATION

I certify that the information above accurately reflects the actual distribution of my time during this pay period.

Employee Signature: _ Date: _

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SUPERVISOR REVIEW AND CERTIFICATION

I have reviewed the time distribution above and, to the best of my knowledge, it accurately reflects the employee’s work activities during this pay period.

Supervisor Signature: _ Date: _

Supervisor Name and Title: _

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PAY PERIOD SUMMARY (Finance Use)

Funding Source	Hours Recorded	% of Total	Salary Charge ($)
[Grant A Name]
[Grant B Name]
Non-Grant Programs
Admin/General
TOTAL		100%

Finance reviewer confirms that payroll charges to each funding source match the percentages reflected in the employee’s certified time log.

Finance Reviewer: _ Date: _

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