prc-prd-006-time-tracking

---
name: prc-prd-006-time-tracking
description: Coding PRD — time-tracking and utilization analytics. Web/mobile entry, activity codes per service line, EM weekly approval, FM month-end lock, WIP/utilization/realization analytics. Use when scoping or building the time-tracking system.
license: MIT
---

# PRD-006 — Time-Tracking & Utilization Analytics

**Version:** 1.0 | **Owner:** COO | **Effective:** 1 May 2026
**Consumed by SOPs:** CL-005 (delivery), FIN-001 (billing), HR-006 (performance), DASH-PRD-001

---

## 1. Problem statement

Without disciplined time tracking, the firm cannot bill accurately, manage WIP, measure utilization (K-E01) or realization (K-E02), or hold engagements to budget. Spreadsheets fail at 10+ staff. We need a low-friction tool that captures time at source and feeds billing + analytics.

## 2. Goals

- Capture every billable and non-billable hour at the engagement + activity level with sub-2-minute friction per entry.
- Realtime WIP and utilization dashboards.
- Approvals workflow (EM weekly approval; FM month-end lock).
- Defaults that nudge correct categorisation (avoid "general" buckets).

## 3. Functional requirements

### 3.1 Capture
- F-1: Web + mobile + IDE/desktop quick-entry shortcut.
- F-2: Entry fields: date, engagement (linked to engagement_db), activity code, hours (0.25 increments), description, billable flag, expense flag.
- F-3: Activity code library per service line (e.g. Advisory: A1 discovery, A2 analysis, A3 modelling, A4 deliverable; Tax: T1 prep, T2 review, T3 filing).
- F-4: Suggest engagement based on calendar (calendar invites tagged with engagement reference).
- F-5: Validate: warn if total daily hours > 12; error if > 16.

### 3.2 Approvals
- F-6: Submitter saves daily; locked weekly on Monday by submitter.
- F-7: EM approves Tuesday; flagged entries returned for fix.
- F-8: FM month-end lock by 3rd BD of next month.
- F-9: Reopening locked weeks requires COO approval recorded in audit_log.

### 3.3 WIP & billing tie-out
- F-10: Each entry priced at submitter's standard rate × hours (overridable per engagement at SP discretion).
- F-11: Engagement WIP = posted unbilled hours × standard rate − write-offs.
- F-12: Billing milestone consumption: when EM marks a milestone "Ready to bill", system snapshots associated WIP and produces a bill draft for FM.
- F-13: Write-off codes (1–5 reason categorisation) for any hours not billed.

### 3.4 Analytics
- F-14: Per-person utilization (billable / available; available defaults to 7.5 hrs × working days minus approved leave).
- F-15: Per-engagement realization = billed value / standard value of hours.
- F-16: Trend dashboards: weekly + monthly + 12-week rolling.
- F-17: CPD hours auto-extracted by activity code (training/CPD code) and posted to HR-010 register.

### 3.5 Compliance hooks
- F-18: Hours logged on KYC activity codes feed K-C01/K-C02 (KYC workload).
- F-19: Hours logged on incident codes feed SEC-005.
- F-20: SFC RO time (if licensed) tagged for FRR/regulatory reporting.

## 4. Non-functional requirements

- **Privacy:** time entries are Confidential; access by submitter, their EM/SP, FM, COO; bulk export restricted.
- **Auditability:** entry history (creates, edits, approvals, locks) immutable.
- **Reliability:** 99.5%; offline-capable mobile entry with sync on reconnect.
- **Retention:** 7 years (engagement record).

## 5. Integration

| Integration | Direction | Purpose |
|-------------|-----------|---------|
| `engagement_db` | read | Engagement list + budgets |
| `accounting_sys` | write | Bill drafts |
| `payroll_sys` | read | Available hours, leave |
| `dashboard` | write | K-E01, K-E02, K-E03, K-E04 |
| `audit_log` | write | Time edits |
| `calendar` | read | Suggest engagement |

## 6. Edge cases

| Case | Handling |
|------|----------|
| Submitter forgets a week | Reminder T+1; T+3 escalates to EM; T+7 to COO |
| Entry on a closed engagement | Block; EM may re-open with reason |
| Re-classifying billable→non-billable post-billing | COO approval; affects K-E03 write-off |
| Long-running engagement with unrealistic budget burn | Auto-flag at 80% / 100% / 110% of budget |
| Mass-correction (e.g., wrong rate) | COO + FM joint approval; recompute WIP |
| Holiday/leave double-counted | System reconciles against payroll_sys leave; warns submitter |

## 7. Acceptance criteria

1. Submit a week of mixed billable/non-billable entries on mobile; sync correctly; EM approves.
2. Realization for a synthetic engagement (10h logged at HK$2,500/h, billed HK$22,500) = 90%.
3. Forgotten week generates correct cadence of reminders.
4. CPD hours auto-rolled to HR-010 register.
5. Locking month-end produces an immutable snapshot reproducible from audit_log.

---

| Version | Date | Author | Approver | Change |
|---------|------|--------|----------|--------|
| 1.0 | 2026-04-29 | COO | MP | Initial release |