FTE Trackerby Pecunia Group In continuous production since 2018
FTE Tracker is the time-and-effort system we built for the organizations we serve and still operate today. It documents personnel costs to the standard 2 CFR 200.430(i) actually applies — and it runs in English and Spanish, because the staff logging the hours are the ones who decide whether any of this works.
Every screen on this page is a real capture of FTE Tracker running against a demonstration organization we maintain for exactly this purpose. No client data appears anywhere on this site.
The requirement
2 CFR 200.430(i) does not ask you for a spreadsheet. It asks you for an internal control system, and then lists what the records that system produces have to do.
The Office of Management and Budget moved away from requiring the Personnel Activity Report and toward requiring that each organization build its own controls. That reads as flexibility. In practice it removed the safe harbour: there is no longer a form you can hold up and say you filled it in correctly.
Budget estimates are still allowed for interim charging. What is not allowed is leaving them there. The estimates have to produce reasonable approximations, significant changes in a person’s actual work have to be identified and adjusted, and there has to be an after-the-fact review that trues the charges up. That review is the step most organizations skip, and it is the step auditors ask about.
If a federal agency decides your records do not meet the criteria, it can require employee activity reports to validate what you already submitted — retroactively, for a period you have already spent and already reported to a funder.
The full walkthrough of the documentation criteriaWhat it does
Captured from the running platform against a demonstration organization. The names, funds and figures in these screens are synthetic.
01
Staff pick a day, tap how long they worked, and choose the fund and key activity it belongs to. The form defaults to the funds and activities assigned to that person, so the common case is three taps. Leave, holidays and sick time are logged the same way, which is what keeps the record complete enough to reflect total compensated activity.
02
Date range, employee, department and fund, with leave broken out rather than double counted. Finance can answer “how much of this person’s time belongs to this award this quarter” without rebuilding it from the payroll register, and print the view that answers it.
03
Filter to the period, the department, the fund or the people the request names, then export one PDF per employee as a single zip, with signature lines if your policy requires them. CSV and a print view come off the same filter. That is the difference between a two-hour response and a two-week one.
04
Each award carries its funder, award number, period and amount, with utilization read from tracked hours and funded inventory. Hours become dollars at the rate that was in effect on the day the work happened, so a raise mid-period does not quietly restate a year of charges. Percent elapsed sits beside percent used, which is the comparison a program officer makes first.
05
Split-funded assets are a routine finding and a routine spreadsheet error. Each asset carries its funding shares, its acquisition date, its cost and its net book value, with straight-line depreciation tracked per funder and a physical inventory CSV for the count someone has to do with a clipboard.
Audit preparation
Pick a fiscal year and the system runs the checks an auditor would run, then packages the evidence behind them.
01
Funds carrying hours with no award record. Grants missing an amount or a period. Award periods that ended but are still open for charging. Staff whose fund targets do not total 100%. Entries left running past 24 hours. Leave hours no award could take.
02
Per fund: award amount, labor priced from salary history, funded inventory, depreciation for the year, and the resulting utilization. Not a summary of the numbers — the exports the numbers were built from.
03
Labor, inventory and depreciation export together as a single zip against the fiscal year you select. It is meant to be handed over, opened, and read without a call.
We prepare you for the audit; an independent CPA firm performs it. We cannot be both, and you don’t want a firm that offers to be.
Who this is for
Fit
If none of the lines on the left describe you, the honest answer is that your payroll register is already the evidence.
When we say no
If every employee is charged one hundred percent to a single award and never moves, you do not need this and we will tell you so on the call. FTE Tracker is also not a time clock for scheduling and attendance. It is a documentation system for award allocation.
Getting started
Three stages and a habit. We do the configuration with you rather than handing over an empty system.
We load your real structure: funds and awards with their periods and amounts, projects, departments, key activities, employees and their funding targets. This is where it is decided whether the system will serve you, because the structure has to match the one your accounting already uses.
Staff are trained on entry, corrections, leave and special days, and password resets, with short video walkthroughs in Spanish and English that stay with your organization for whoever joins later. Fiscal staff are trained separately, on the review side.
You run the new record alongside whatever you do today. This is the part organizations want to skip and should not: it is how you find out that a department has been charging time to a closed award, before an auditor finds out.
Daily entry takes a staff member a couple of minutes. The recurring cost is finance’s review — which is the internal control the regulation asks for, and the reason the system is worth having. Product support runs through tracker@pecuniagroup.com, and organizations already running it sign in at ftetracker.pecuniagroup.com.
These projects do not fail on the software. They fail because people log a month of work in one sitting, and hours recorded weeks after the fact are exactly the hours an auditor questions. The logging behavior view puts a number on it: typical delay, share logged the same day, and one dot per entry so a catch-up streak is visible as a sloped line. Fifteen chronic late loggers is a training problem you can fix in a week.
Questions
No. The requirement is federal — 2 CFR Part 200 applies to any U.S. organization spending federal awards. Our production deployments are at federally funded Puerto Rico nonprofits, and the platform and the training run in English and Spanish.
Yes, and so does the training. Staff switch the interface language themselves; the reports and exports follow. This matters more than it sounds: the point where time-and-effort systems fail is not the software, it is staff who do not log, and people log faster in the language they think in.
No, it feeds it. FTE Tracker documents how hours split across funds and activities and prices them from salary history. That allocation is what should drive how payroll charges those hours to your awards.
It produces records that meet the 2 CFR 200.430(i) documentation criteria. What no software can supply is your organization’s own written policy and the after-the-fact review that trues up interim charges. We help you build both. Without them, no tool passes.
You export it, and you can do it yourself before the conversation ever comes up. Time records export as CSV or as one PDF per employee; the audit pack exports as a zip per fiscal year; inventory exports as a physical-count CSV. These records are audit evidence with a retention period attached, and leaving a vendor should never destroy them.
No. FTE Tracker is sold on its own, and organizations regularly start here and never buy anything else.
Yes. A demo is a live walkthrough of the running platform with your own grant structure as the example — not a slide deck, and not a sign-in page with no credentials behind it.
Thirty minutes on the live platform, with your own funds and your own split-funded people as the example. Bring the last management letter if you have one — the fastest version of this conversation starts from a finding somebody already wrote down.
Product questions go to tracker@pecuniagroup.com.
Or call the Puerto Rico office: +1 (787) 241-9147