Field notes
Timesheets That Survive Effort Certification Questions
Why after-the-fact percentage estimates create findings, and how contemporaneous effort records protect personnel charges.
Personnel costs dominate most funded program ledgers. They also generate a large share of questioned costs when staff complete monthly percentages from memory weeks after the work occurred.
Awards that require effort certification expect a record that reflects actual activity across all accounts, not only the grant that still has budget. If someone split time across two awards and departmental work, the timesheet must show that split.
Supervisors should sign within a defined window. Unsigned sheets, or sheets signed by someone who did not oversee the work, weaken the charge even when the math looks tidy.
In our audits we compare payroll postings to certified effort and interview a small sample of staff. Aligning those three sources before year-end closes is far cheaper than explaining discrepancies after a funder letter arrives.