WestQuester
Yes, I have experienced the same for many months now, across two devices (6a and 8) and across factory resets. Roughly about 30% of the time the timer I set goes off about 1-3 minutes too late, occasionally 4-5 minutes (but never more than that). It's therefore not a huge deal for me, as the time delay is not large.
Every morning I put on my espresso maker, which takes almost exactly 13 minutes to boil. I put on a timer at 13 minutes, then swipe the Clock app away from the app switcher (the recently open apps view) without force stopping it. I then lock the screen and don't unlock it again during that time. Sometimes the timer will go off a few minutes after the espresso is finished; the screen lights up, displaying how many minutes and seconds ago the timer supposedly went off, and the timer audio plays. If I'm using the device actively when the timer reaches the end, it will always go off at exactly the specified time.
I don't have this issue with alarms, which always go off at the specified time.
I had a theory that it's related to having set a custom timer sound (an audio file), but it also occurs when the default timer sound is set.
Note that I always keep GrapheneOS up to date, I don't use adb or Developer options, and I don't change system app permissions. The app battery usage for Clock has always been set to Unrestricted.
As I said, this is not a big deal for me, but I am vaguely curious about what might be causing it.