What should timekeeping records include to support costs charged to the grant?

• A. Employee time spent in hours only.
• B. Employee time records showing hours charged to the grant, with activity codes and supervisor approval.
• C. An estimate of time spent per week.
• D. A summary of payroll only.

Answer: (B)

Timekeeping for grant costs must show the actual hours an employee spends on the grant project, tied to specific activities through activity codes and certified by the supervisor. This creates a verifiable link between labor costs and the work performed, supporting allowability, allocability, and proper internal control. Activity codes distinguish grant-funded work from other duties, and supervisor approval provides assurance that the hours charged reflect what was actually done. Without this level of detail, payroll summaries or estimates can’t demonstrate which grant activities were performed or provide an auditable trail. The other options miss essential elements: hours alone don’t identify the funded activity or certify accuracy, estimates don’t reflect actual work, and a payroll summary lacks grant-specific activity allocation and supervisory certification.