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National Science Foundation
Office of Budget, Finance and Award Management (BFA)
design element
CAAR Branch
Policy Office
Systems Office
View DIAS Staff
BFA Organization
Office of Budget, Finance, & Award Management
Budget Division
Division of Contracts & Complex Agreements
Division of Financial Management
Division of Grants & Agreements
Division of Institution & Award Support

Timekeeping System Reviews

Organizations receiving NSF awards are required to have adequate timekeeping systems. As specified in applicable cost principles, at a minimum, adequate time and effort records contain the following:

  • The name and signature of the employee
  • The total effort of the employee for the pay period
  • A breakdown of how the employee expended their effort during the pay period (i.e.,project, general and administrative, vacation, sick, leave without pay, etc.)
  • The name and signature of the employee's supervisor

Organizations should provide a sample copy of their time and effort record as an attachment to the "Financial Management System Questionnaire" which organizations are required to provide NSF as part of CAAR's Accounting System Review.

See time and effort reporting requirements for:


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