Time and effort documentation findings are consistently the top finding among single audits and program monitoring. The time and effort documentation rules under the Uniform Grants Guidance (2 CFR 200.430(i)) are significantly different than its OMB Circular predecessors. What do the new rules mean and how do they apply to your agency? What flexibilities exist under the new rules that could pass an auditor’s review? This session will review the prior OMB circular rules, the changes under the UGG rules and provide practical advice on how agencies can navigate this complex rule and be compliant. The session will also provide examples of how agencies can track time and effort under the UGG.