 This video will provide a brief overview of time and effort, abbreviated as T&E. As a new director, the first thing you should do is find out how your organization currently does time and effort reporting, who currently oversees it, and how your organization did on past audits in relation to time and effort. Each organization that receives federal grant funds must have processes and procedures to ensure all employees whose salaries are charged in whole or in part to any federal grant complete time and effort reports. Payroll records, which are required but do not substitute for actual time and effort reports, show how much of an employee's time was charged to a federal grant. Time and effort reports are after-the-fact reports that certify how an employee spent their time. Time and effort reports must reflect 100% of the time for which an employee is paid. Even if only 10% of an employee's salary is charged to a federal grant, the other 90% of the time must still be included on time and effort reports. Classified and hourly employees must complete time and effort reports at least once per month. Exempt staff and faculty must complete reports at least once per quarter. The organization must reconcile time and effort reports against the amount charged to the grant for salaries and benefits prior to the end of the organization's fiscal year and prior to the end of the grant period. All faculty and staff funded in whole or in part by a federal grant must complete time and effort reports. All faculty and staff funded in whole or in part by non-federal funds used as a match or leveraged funds for a grant must also complete time and effort reports. Each organization must have an organization-wide process for time and effort reporting. There may be some slight nuances by program area or grant, but time and effort reporting for all grants must still follow the same overall process at your organization. You as a grant manager are responsible for ensuring that all grant requirements are met, including the time and effort reporting requirements. This means you must know the overall federal time and effort requirements and ensure they're being met for your particular grant. If they are not, you must work with your organization to ensure process improvements are made. There are a couple of acceptable methods for time and effort reporting. SBCTC has published time and effort guidelines that describe these methods and which types of staff can complete each type. The guidelines also contain sample reporting forms, checklists to ensure your forms and processes contain all required components, and information on reporting for employees charged 100% to a single federal grant. You can find the guidelines on the SBCTC website by searching for time and effort in the how-to section of the online grant management system or OGMS and in the resources section of the online budget and invoicing system or OBIS.