I asked Todd Gerstein of Smart WebParts (www.smart-webparts.com) what his latest data on this subject looked like. He said: "Less than 40% of all timekeepers keep their time contemporaneously; the silent majority (60%) reconstruct their time when they prepare their time sheets."  He went on to say: "The compliance numbers are just terrible.  Most of the time, 80% of the partners are not in compliance.  Associates are not  in compliance 35-45% of the time."

Todd said this about Month-End Cutoff:  "We measure the amount of time that is put in after the month-end cutoff... which is at risk for billing and collection realization problems.  It is not uncommon to find 5-7% of time (WIP value) at risk to miss the billing cycle.  It also seems to be one of the issues that sets off managing partners."