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Office of the Vice President for
Administration and Finance




This policy establishes the requirements for recording and reporting employee time and effort during the workday in accordance with state and federal laws and regulations. This policy applies to all University of Houston-Victoria (UHV) employees—faculty, staff, and students—regardless of appointment type or the source of funds from which the employee is paid.

State law requires that regular, full-time staff and faculty employees will work a minimum of 40 hours per week, unless on approved leave status.  Normal university hours are 8:00 a.m. to 5:00 p.m., Monday through Friday. Staff employees may work different hours under an approved Alternate Work Schedule, in accordance with UHV Policy C-24.

UHV staff and faculty employees are required to account for 100 percent of their time during regularly scheduled workdays in an accurate and timely manner.   This includes, when applicable, all time worked, time away on approved leave or compensatory time, and any other time away or categories of work subject to special pay requirements.

All employees shall sign and date their time and effort report to affirm its accuracy; also, the employee’s supervisor shall approve the time and effort reported. Reporting or approving time incorrectly may subject the employee to disciplinary action up to and including termination and possible criminal prosecution.


Biweekly employee:  A non-exempt employee, who reports time and effort and is paid on a biweekly basis at an hourly rate.

Effort:  The activities, functions, or categories to which an employee directs time and energies, including instruction, sponsored projects, and departmental administration.

Employee:  Any staff or faculty member employed by UHV and paid through the payroll system.

Exempt employee:  An employee in a position that is not subject to the overtime provisions of the Fair Labor Standards Act (FLSA). Exempt employees include professionals, administrators, executives, and faculty and are paid on a monthly basis.

Monthly employee:  An exempt employee who reports time and effort and is paid on a monthly basis.

Non-exempt employee:  An employee in a position deemed non-exempt by the Fair Labor Standards Act and, therefore, subject to the overtime provisions of that act. Non-exempt positions include office and clerical positions and are paid biweekly on an hourly basis.

Pay period ID:  The code defining the pay period within the fiscal year, determined as follows:

  • Employees paid bi-weekly:  The bi-weekly pay period identification codes will begin with the letter B and will be followed by a unique six-digit number number that identifies the specific pay period.  The numbers will not be repeated.

  • Employees paid monthly:   Monthly pay period identification codes will begin with the letter M and will be followed by a unique six-digit number number that identifies the specific pay period.  The numbers will not be repeated.

Regular workweek:  For the purposes of exempt reporting, Monday through Friday. For the purposes of non-exempt reporting, Wednesday through Tuesday.

Supervisor:  The person in the department to whom the employee immediately reports and who is responsible for the employee’s work assignment and oversight.

Time and effort report or timesheet:  The form designated by the UH System to be used by employees to regularly report time worked, approved leave or compensatory time taken, other time away from work, categories of work subject to special pay requirements, and effort devoted to sponsored projects for cost sharing. (UH System time reporting forms are currently titled "Biweekly Time and Effort Report" and "Monthly Timesheet.")



Time and effort reports must be submitted to the UHV Human Resources Department within the designated time frame to ensure timely and correct payment and leave accounting.  The Human Resources Department ensures that all payroll deadlines are communicated to university personnel. Supervisors are responsible for ensuring that time and effort reports are completed, signed and submitted within the time frame required.

The Human Resources Department maintains copies of time and effort reports for all UHV employees and is responsible for regularly reconciling timesheets with payroll registers to ensure that employees are paid accurately for the time approved by the supervisor. Time and effort records shall be maintained for the current and four prior fiscal years.

Federal regulations require that employees who contribute or charge time to a federal contract or grant report the distribution of their effort to each major function or activityTimesheets/time and effort reports constitute the primary basis for reimbursement to the university by the federal government of salaries applied directly to sponsored projects, sponsored instruction, and other sponsored activities, as well as the basis for reflecting certain costs that are reimbursed as indirect costs.  Timesheets/time and effort reports also provide the means of reflecting activity devoted to sponsored project funds, such as cost sharing or matching. For additional information, refer to the Sponsored Projects section.

Faculty:  The General Appropriations Act requires that faculty report all sick leave if the absence occurs during the normal workday for regular employees, even if no classes are missed.

Signatures:  The employee is responsible for signing each time and effort report to affirm the accuracy of reported time and leave taken. When the employee is out on leave and unable to sign the timesheet, the supervisor shall indicate “employee not available for signature” and provide a copy of the timesheet to the employee upon return. The employee is responsible for reviewing the reported time upon return and, if necessary, requesting any corrections, as prescribed below.

When reporting extended sick leave, family and medical leave or parental leave, or in any case when the employee is out on extended leave and unable to sign the timesheet, a copy of the approved form, a memo, or some other form of documentation explaining the absence of the employee must accompany the timesheet. In such cases,  “Employee not available for signature” shall be noted on the line for the employee signature.

In any case where the timesheet is prepared by someone other than the employee, the employee is responsible for reviewing the information carefully prior to signing the timesheet. If the employee does not agree with the time and effort information provided, any differences should be resolved prior to the employee’s signing the timesheet.

The employee’s supervisor shall verify the accuracy of the time reported by reconciling the submitted timesheet with departmental records (copies of leave request forms or memoranda). The supervisor shall approve the timesheet by signing it in the space provided.

A copy of a memo providing delegation of approval to anyone other than the immediate supervisor shall be provided to the UHV Human Resources Department and, when faculty are involved, also to the Provost/Vice President for Academic Affairs and the appropriate Dean.

When an individual is employed by more than one department, the employee’s supervisors in all departments are responsible for coordinating timesheet preparation to ensure proper approvals and submission in a timely manner. The supervisor from each department in which employed must sign the timesheet.

System-generated timesheets:  As soon as the employee Personnel Action Request (PAR) is processed through UHV’s Human Resources Department and by the Payroll/Benefits Manager and assignment information is complete in the payroll system, system-generated timesheets will be generated and distributed for each pay period. System-generated pre-printed timesheets will furnish the following information:

Biweekly :


Monthly :

- Pay period ID


-Employee name

-Start date


-Employee ID

-End date


-Primary department

-Due back to Payroll


-Total FTE

-Processing date (Payroll use)


-Total monthly rate

-Page number (Payroll use)


-Pay period ID

-Page of (Payroll use)


-Start date

-Primary department


-Due back to Payroll

-Employee name


-Page ___of ___

-Employee ID


-Job group/Assignment no.

-Total FTE



-Job group/Assignment number


-Position number

-Begin date/End date


-% FTE



-Rate (monthly)

-Position number





-Time reporting codes for

-Rate (hourly)


  vacation and sick leave

-Time reporting codes for regular pay,



  vacation, and sick leave, etc.



The employee is responsible for verifying the correctness of the personal data furnished from the payroll system. Corrections must be made on a Personnel Action Request (PAR).

Until receipt of a pre-printed timesheet, all information must be provided on a manually prepared timesheet, either by printing legibly in ink or typing. Information such as position number, funding codes, rate of pay, etc. will be furnished by the department secretary.

Primary department: For most employees, this is the department in which the employee is employed. When an employee is employed by more than one university department, one department must be assigned as primary department. This is normally the one in which the highest FTE is assigned.

Time reporting categories and codes relevant to biweekly and monthly employees are listed on the timesheet forms. Employees shall use the appropriate codes to record the time worked and leave taken. Where no time reporting code is provided, the type of leave and the number of hours shall be noted in the Remarks section on the timesheet. Questions regarding appropriate time reporting codes should be referred to the Human Resources Department.

When reporting Family and Medical Leave, Parental Leave or Workers’ Compensation leave, time should be reported using the time code for sick leave, vacation, compensatory leave, or leave without pay, as appropriate. In addition, the type of leave shall be noted in the Remarks section, along with the number of hours for that type of leave.

Time away from the office as a witness on the university’s behalf, to attend conferences and other work-related training, or to attend college credit courses approved under The College Program shall be reported as time worked, not as leave time. Holidays are not reported by exempt employees on the timesheet; non-exempt employees report an "H" on the holiday but do not indicate an earnings code or hours for that day.

Insufficient leave balances:  Employees are responsible for tracking their leave balances and ensuring that leave is available. If the type of leave reported is not available, the employee’s leave should be charged as indicated below, unless the employee indicates an appropriate alternative on the timesheet (i.e., compensatory time may be substituted for vacation or sick leave).   If sick leave is unavailable, time will be charged to vacation.  If vacation time is not available and the leave qualifies as FML, the leave will be granted as leave without pay.   If leave does not qualify as FML, it is at the discretion of the cabinet level supervisor to either grant leave without pay or terminate the employee.

For non-exempt employees

  • If vacation is unavailable, time will be charged to compensatory time at 1.0.
  • If compensatory time at 1.0 is unavailable, time will be charged to compensatory time at 1.5.
  • If compensatory time at 1.5 is unavailable, time will be charged to unpaid leave.

For exempt employees

  • If vacation is unavailable, time will be charged to unpaid leave.

Biweekly Time and Effort Reports

For each assignment in Section I of the Biweekly Time and Effort Report, the number of hours to the nearest tenth shall be reported, as noted. A table of decimal equivalents for the minutes to be reported is furnished on the time and effort report.

W through T:


The university is on a biweekly schedule starting on Wednesday, ending on Tuesday. Each blank is used to record the hours worked per workday starting with the beginning of the pay period. Vacation or sick leave hours shall be posted below in the relevant box. Other time categories shall be posted and written into the blank lines provided.

1st week:


The total number of hours worked the first week is recorded. Leave and other categories are posted, as appropriate.

2nd week:


The total number of hours worked or leave taken the second week is recorded.



Where the code for the needed time category is not reflected, the description and code from the list on the form is filled in.






When reporting Family and Medical Leave, Parental Leave, or Workers’ Compensation, the type of leave shall be noted here, along with the number of hours for that type of leave. Also, if the employee is a student worker but did not work during that pay period, "No time reported for this pay period" should be noted here, as well as any other relevant information to assist the Payroll/Benefits Manager .

Employee signature and date:


The employee signs and dates the time and effort report.

Supervisor’s signature and date:


The employee’s supervisor approves by signing the report, signature and date verifying the accuracy of the time reported, and dating the approval.

Other approval and date:


Any other approval signature is provided here and date: In addition to the supervisor’s approval, a Financial Aid representative must sign here for all work study students, to indicate approval of college work study status and to enable tracking of college work study funds.

Monthly Timesheets

For each assignment in Section III of the Monthly Timesheet, the number of hours of vacation or sick leave shall be noted in the appropriate box. For other leave, the description and code from the list of time reporting categories shall be furnished, along with the hours taken, or it shall be noted in the Remarks section if no relevant leave code is provided. When reporting Family and Medical Leave, Parental Leave, or Workers’ Compensation, the type of leave shall be noted in the Remarks section, along with the number of hours for that type of leave, as described above. Any other relevant information that may assist the Payroll/Benefits Manager Office is also reported in the Remarks section.

The employee signs and dates the timesheet in ink. The employee’s supervisor approves by signing the report, verifying the accuracy of the time reported and, where necessary, leave availability, and dates the approval.

Changes and Corrections to Time and Effort Reports

It is important to report time and effort carefully to avoid the necessity of making retroactive corrections. Retroactive changes may be warranted in the following situations:

  •  When it is necessary to correct clerical and data entry errors.

  • When subsequent information is received indicating an incorrect original entry.

When charges applicable to a continuing project have been charged to an old account number because the new account number was not established when the expense was incurred.

Retroactive changes and transfers will not be approved when sufficient reasons and explanation are not provided or when the changes or transfers violate the restrictions of an account.

Corrections to time and effort only: If a supervisor discovers a discrepancy between departmental records and the employee’s timesheet before the timesheet is submitted to the UHV Payroll/Benefits Manager, the supervisor shall resolve the discrepancy with the employee. If time constraints preclude discussion with the employee, the supervisor may make revisions to the timesheet by lining out carefully and initialing the change. The supervisor shall then provide a copy of the revised timesheet to the affected employee.

When it is necessary to make corrections to time reported in a previous time period, a copy of the timesheet as submitted must be used. The erroneous material must be lined through carefully and correct information provided and initialed by the person making the change. Time reported should never be corrected by adjusting time reported in a subsequent period. The revised timesheet requires the same approvals as the original timesheet.

Corrections involving changes of budgets must be requested in writing to the Budget Director by completing a Payroll Account Reallocation Form. If the change is to a period in excess of 90 days past the end of the pay period reported, an explanation of why the correction was not made earlier should be provided. The request should normally be signed by the person with signature authority over the account being charged.

Sponsored Projects

The Office of Management and Budget (OMB) Circular A-21 requires institutions document the time and effort each employee expends on various University activities during a specified time period.  Effort includes the time spent working on a sponsored project in which salary is directly charged or contributed, as well as time spent on instruction, administration, and public service.  Effort reporting is the method of certifying to the granting agencies the effort charged or cost shared to each award has actually been completed.

Time and Effort Reporting 

While most employees will make a single entry to the time and effort report, employees who devote effort to many institutional functions (i.e., teaching and working on sponsored projects) may be required to complete more complicated entries. The following guidelines will apply to any time and effort report completed by a UHV employee who is working on a sponsored program or who devotes time to a sponsored program:

  1. Each timesheet will reflect after-the-fact certification of 100 percent of the activity for which the employee is being compensated and which is required in fulfillment of the employee’s obligations to the institution. The report will reflect reasonable estimates of the percentages of effort devoted to instructional activities, sponsored project activities, cost sharing, and departmental administration.

  2. Instructional activities include time expended in the support of instruction. For the reporting of time and effort, instruction means teaching and training activities other than research training (which is classified as organized research), including the following:

  • Instructional teaching assignments, including direct student contact teaching assignments, special problem and research courses, and other equivalent direct instructional duties.

  • The development of new course syllabi for current courses or for new courses with a department or college.

  • Departmental advising.

  • Un-sponsored research/professional development, including effort devoted by faculty to research projects that are not supported by some type of sponsored project agreement or separately budgeted or accounted.

  1. Sponsored project activities include those activities for which time and effort is directly charged to a sponsored project cost center(s) and which are budgeted and accounted for separately. This includes sponsored research, research training, public service, and educational service.

  2. Cost sharing activities include time and effort contributed (devoted, but not directly charged) to sponsored projects that are funded by external agencies, while the employee is being paid from institutional funds.

  3.  Departmental administration includes time expended on those administrative and supportive services that benefit common or joint departmental activities. They exclude expenses directly identified with an instruction function or an activity classified as sponsored research or other sponsored activities.

  4. Each employee paid from a sponsored project cost center or devoting effort to a sponsored project must know the cost center number(s) from which they are paid and/or to which effort is devoted, since projects are represented only by the cost center number on the timesheets.

  5. The time and effort of an employee will be reported as the activity for which the cost center is budgeted, unless the timesheet provides a different distribution.

  6. A faculty member paid on a state instructional cost center during the academic year is budgeted as instruction. Therefore, if the faculty member devotes effort to a sponsored project, the percentage of effort must be indicated in section IV of the timesheet. See timesheet examples.

  7. If an exempt staff employee is paid from a non-state cost center and effort is devoted to a sponsored project cost center, a distribution must be indicated in section IV of the timesheet as cost sharing. See timesheet examples.

  8. A non-exempt employee paid from a non-sponsored project cost center who devotes time to a sponsored project shall report the distribution of effort made to the sponsored project cost center as cost sharing in the “Remarks” section of the biweekly timesheet.

  9. The research administrator should be consulted when the activity (as defined above) for which the cost center is budgeted is not known and when direction is reporting cost sharing is required.

  10.  The percentage of effort reported must always total 100 percent. Even where the number of hours of effort the employee expends each week exceeds the “normal” work week of 40 hours, effort percentages must be based on total effort, not hours. The fact that a salaried employee may work more than a normal 40-hour week does not alter this rule. For example, an employee who spends 40 hours a week on a sponsored project and 40 hours a week on instructional activity would report an effort percentage of 50% for each category, totaling 100% effort for the reporting period.

  11. Payroll distributions which are printed on the timesheets are initial estimates of how effort is anticipated to be expended. If an employee reviews the timesheet and finds that the effort actually expended does not match the budgeted distribution, the proper effort distribution must be furnished for each assignment (cost center) on the timesheet.

  12. To confirm that the distribution of effort represents a reasonable estimate of the work performed by the employee during the period, the timesheets shall be signed by the employee and the principal investigator. A copy of all timesheets involving time and effort activity must be sent to the Research Administrator by the principal investigator or the employee.

Requesting Retroactive Time and Effort Adjustment Only

Retroactive time and effort adjustments that do not involve the redistribution of salary charges will be requested by use of the Time and Effort Adjustment Request (TAE) form. The originator must include the Employee ID of the employee, the name, the pay period ending date, the original distribution as reported on the TAE report submitted to Payroll, and the revised distribution.

One form must be submitted for each pay period and the appropriate TAE report attached to each request. The form must be completed by including a justification for the adjustment. Both the employee and the employee’s supervisor must sign the form certifying the correctness of the new distribution. The completed form must be kept on file in the department for audit purposes, and one copy must be forwarded to the Research Administrator in UW, Suite 272.

The Time and Effort Adjustment form request is for effort distribution only not for reallocation of charges.


Approved by:

Signature Obtained              05/27/2007
Tim Hudson, Ph.D.                Date

Originating Department:    Human Resources
Next Review Date:           April 2007

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