Scenario:
The Web TimeSheet user has created a report based on Project Time Analysis template. Time entry at the project level is disallowed for all the projects and the option Roll up hours/cost from sub-tasks to task/project is enabled. There are a few tasks which do not have time entries associated with them. When the user runs the report, the calculation for percentage of completion does not take into account the estimated hours for those tasks which do not have time entries associated with them. For example, a project has 3 tasks, Task A, Task B and Task C. Task A has an estimated time of 80 hours, Task B 80 hours and Task C 40 hours. This means that the estimated time of completion for the project is 200 hours. The actual time entered against Task A is 82 hours and 80 hours against Task B. No time has been entered against Task C. So the percentage of completion should be 81 % (162/200). But the report shows the percentage of completion as 101.25 % (162/160).

Resolution:
The report has the filter Approval Status enabled and it is set to Rejected, Approved, Waiting, Open. When a report is run with this filter enabled, only those tasks which have time entries associated with them will be taken into consideration for the calculation. To resolve the issue, disable Approval Status filter and enable the filter Task Time Entry Status and set it to All. This will take into consideration even those tasks without timesheet entries.