This session focuses on federal time and effort reporting requirements. Learn to identify which employees, paid wholly or partially from federal funds including Migrant and Title III funds, fall under a single cost objective, which employees fall under multiple cost objectives, and what type of time and effort documentation is required for each category.  Also, learn how to apply for and implement the state-approved Substitute System of Time and Effort Reporting which allows for semi-annual certifications instead of monthly PARs.