Time & Effort Reporting Requirement


All sub-recipient employees charged to federal grants must maintain time and effort reporting. It does not matter if it is IDEA funding, or Title funding, Perkins or AEFL - formula or discretionary - any employee funded with federal grants must document the time they spend working on the grant’s objectives to demonstrate that the amount budgeted and claimed is accurate.


Technical Assistance Materials

Time & Effort Reporting Requirements for Federal Grant Programs - This document includes:

  • An explanation of the time and effort requirement
  • Definitions of single and multiple cost objectives
  • Examples of semi-annual certifications and personnel activity reports (PARs)
  • Frequently Asked Questions


Sample Schedule & Related Personnel Activity Report

Module: Time and Effort Reporting Overview (focus on special education funded positions). The user must have access to Flash to view this presentation.

Special Education Cost Objectives

This document includes the different types of cost objectives that are identified for IDEA-funded activities.



Single Audit Findings

Sample Single Audit Time & Effort Management Letter with Corrective Action Requirements





For questions regarding time and effort reporting, please contact the consultant assigned to your district. For a list of assignments, please see: Special Education Team Staff Assignments