Federal Program Management
Time and Effort Reporting
- Federal and State regulations require time-and-effort reporting documentation for all personnel who receive payment from federal funds, which includes Title I, Title II and Title III.
- It is important in ensuring that federal funds are used to pay only their proportionate share of personnel costs.
- Specifically, the law requires that a detailed programmatic and fiscal record must be maintained to document that Title I funds are spent on activities and services for only Title I participating students.
- Time and Effort Reporting is one of the most frequent non-compliant findings by auditors, thus the Business Office has developed this section to assist schools in understanding and completing the required documentation.
- Failure to complete and/or provide this documentation results in penalties that must be paid for by using a school or office’s General Funds.
Employees Paid from Federal and State Categorical Programs
The Time and Accounting Policy and Procedures outlines federal and state regulations requiring all personnel who are compensated from one or more funding resources to document actual time supporting the cost distribution to each program. The rules governing the policies are stated in 2 CFR 200 Uniform Guidance and California School Accounting Manual Procedure 905 for State. Time reporting must reflect actual hours worked on each program.
Time and Effort Resources
- Policy and Procedure for Employees Paid from Federal and State Categorical Programs
- Time Certification for Semi-Annual Single Funded (Multiple Employees) - Fillable Form
- Time Certification for Semi-Annual Single Funded (Single Employee) - Fillable Form
- Do’s and Don'ts
- Time Accounting Sheet
Time and Effort Documentation Training
Time reporters and approvers are required to take the Public School Works training titled, “Time Accounting Procedures - Federal Funds (C-007)” annually.
Related Resources
These resources are optional for use by schools and offices. They are intended to be used as tools to help schools meet compliance requirements.