Total Time Accounting (TTA)

Overview

Total Time Accounting (TTA) is one of the core rules for DCAA-compliant time tracking, requiring government contractors to track and record ALL hours worked by employees without exception.

What Must Be Tracked

Under Total Time Accounting requirements, contractors must track:

• Direct billable hours: Time charged directly to government contracts
• Indirect (non-billable) hours: Administrative tasks, training, business development
• Overtime: All hours worked beyond standard schedules
• Paid time off: Vacation, holidays, sick leave
• Unpaid time off: Leave without pay

Why It Matters

Total Time Accounting ensures complete transparency and accountability in how contractor labor costs are charged to government contracts. It prevents cost shifting and ensures accurate allocation of costs between direct and indirect categories.

Implementation Requirements

• Employees must track time daily and in real-time
• All time must be accounted for, with no gaps in the timesheet
• Proper cost objective codes must be assigned to all time entries
• Both billable and non-billable time must be captured

Audit Considerations

DCAA auditors will verify that:

• No time is unaccounted for during regular work hours
• Direct and indirect time is properly segregated
• Time off is appropriately documented
• Total hours tracked match payroll records

Consequences of Non-Compliance

Failure to implement Total Time Accounting can result in disallowed costs, fines for inaccurate reporting, and potential contract termination.

Pricing

N/A - This is a compliance methodology, not a paid product.