9224.1 DETERMINATION OF LABOR TIME SPENT WORKING ON EACH PROGRAM
(New 10/74)
Labor time usage may be identified to programs through use of any of the following methods:
- Continuous Positive Time Reporting
The employee prepares a time report in which he identifies how he used all of his time during the period.
- Continuous Exception Time Reporting
The employee identifies only the time he spends on other than his normal work.
- Sample Time Reporting
During a time period which is representative of the organizational unit's work mix, each employee prepares a positive time report or an exception time report. Based on a tabulation of these time reports, a time charging pattern is derived which is used until it is considered appropriate to take another sample, i.e., when the time charging pattern is no longer deemed to be representative of the organizational unit's work mix.
- Other
An agency may wish to exempt certain employees or employees in an entire organizational unit from preparing time reports when their total effort is known to be spent on a single program. In these situations, the applicable salaries and wages costs may be charged directly to the program concerned. Care should be taken to ensure that when this method is used, all personnel time is completely traceable to a single program.
Any combination of labor time identification methods which will accumulate time accurately may be used.
