OasisLMS

Welcome to How-To: Time and Effort Reporting

Purpose
In this How-to-Session, you will be provided with an overview of time and effort reporting requirements for employees whose salaries are funded fully or partially by federal grants. Participants will learn the purpose of time and effort reporting and the federal regulations that govern documentation of personnel costs. Through practical examples, learners will also distinguish between reporting requirements for employees working on a single cost objective and those working on multiple cost objectives or federal awards.

Learning Objectives

• Define time and effort reporting and recognize the federal requirements under 2 CFR 200.430 that govern how personnel costs charged to federal awards must be documented.
• Differentiate between time and effort reporting requirements for employees working on a single cost objective and those working on multiple cost objectives or federal awards.

What to Expect

• This course is interactive and designed to be completed in one sitting.
• Content
  • About this course
    • What is time and effort?
    • Federal requirements
    • Who needs to report time and effort?
    • Why is time and effort important?
    • Time and effort lifecycle
    • Compliance
    • Reporting on one cost objective
    • Reporting on multiple cost objectives
    • Reporting on multiple federal awards
    • Consequences of noncompliance
    • Best practices
  • Post-Test
    • To earn Continuing Professional Education (CPE) credit, you must complete the entire course AND Score 80% on the Post-Test.  If you do not achieve 80%, you will need to retry the test before CPE credit can be awarded.

Course Published: May 2026

MEET YOUR SPEAKER

Abby Rollins, CFE, PMP, CGMS Abby Rollins, CFE, PMP, CGMS, is a principal with CohnReznick Government and Public Sector Advisory. She is an industry leader with more than 18 years of experience providing grant and project management, Uniform Guidance compliance, financial management, and oversight consulting services to local, state, and federal clients. She assists entities with developing, implementing, and monitoring high-profile programs with a focus on achieving policy objectives and delivering on an entities commitment to driving positive change in their communities. She has in-depth knowledge of U.S. Treasury’s State and Local Fiscal Recovery Funds program, Greenhouse Gas Reduction Fund, Emergency Rental Assistance, FEMA’s Public Assistance and Hazard Mitigation Grant Program, and HUD’s Community Development Block Disaster Recovery grant programs.

 

Participants have the opportunity to earn .5 CPE credit | Field of Study: Specialized Knowledge

To be awarded the CPE credit, participants must complete the post-exam with 80% accuracy.

Prerequisites:  None
Program Level: Basic
Advance Preparation: None
Delivery Method: QAS Self-Study

Special Accommodations
Individuals with disabilities are encouraged to attend NGMA events. If you require a reasonable accommodation in order to participate in this event, please contact info@ngma.org at least three weeks prior to the event.

Code of Conduct & Event Policies
Attendees of NGMA virtual events agree to NGMA's virtual code of conduct.

For additional information or assistance with this event including cancellations, substitutions or other program concerns or information regarding administrative policies such as complaints, please contact info@ngma.org