Organizations receiving NSF awards are required to have adequate timekeeping systems. Time and effort records must be maintained for an organization's employees so that salary charges to a grant can be verified. An adequate time and effort record contains the following information: (1) the name and signature of the employee; (2) the hours an employee worked each day during a given pay period; (3) the activities of the employee during the pay period (i.e., project, general and administrative, vacation, sick, leave without pay, etc.); and, (4) the name and signature of the employee's supervisor.
Corrections to a time and effort record should be in ink and initialed by the employee.
Organizations should provide a copy of their time and effort record as an attachment to the Information Concerning Financial Management System form which organizations are required to provide NSF as part of CAAR's Accounting System Review. A sample timesheet is provided to assist you in creating a time and effort record form should your organization not currently maintain these records.
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