SemiAnnual Time and Effort Logs Maintaining Compliant Documentation

Semi-Annual & Time and Effort Logs Maintaining Compliant Documentation for Federally Funded Programs 1

Semi-Annual vs. Time and Effort p A semi annual certification is completed twice a year for staff who are funded solely through 1 program p A Time and Effort log (sometimes referred to as a Personnel Activity Report) is maintained monthly for staff that are funded by at least two programs. 2

Semi-Annual Certification Definition p “Employees who are expected to work solely on a single Federal program or cost objective, charges for their salary will be supported by periodic certifications that the employee worked solely on that program for the period covered by the certification. The certification will be prepared at least semi annually and will be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee. ” OMB Circular A-87 3

Time and Effort Definition p “Where employees work on multiple cost objectives, a distribution of their salaries will be supported by personnel activity reports or equivalent documentation which meets the following standards: Must reflect an after the fact distribution of the actual activity of each employee, n Must account for the total activity for which each employee is compensated, n Must be prepared at least monthly and must coincide with one or more pay periods, and n Must be signed by the employee”. 4 OMB Circular A-87 n

Semi-Annual in a TAS (Targeted Assistance School) p Title I funded staff that are paid solely from Title I funds would complete a Semi. Annual certification twice a year. p The certification can be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee. 5

Semi-Annual in a SWP (Schoolwide Program) That Consolidates Funds If a school operating a SWP consolidates Federal, State and local dollars in a single account, an employee who is paid with funds from the single account is not required to file a semi-annual certification. 6

Semi-Annual in a SWP That Does Not Consolidate Funds If the school operating a SWP does not consolidate Federal, State and/ or local funds it receives into a single account, an employee must meet the following requirements: p An employee who works solely on a single Federal program must furnish a semiannual certification. p An employee who works on multiple activities (Federal, State and/or local) must maintain a time and effort log at least once a month. 7

Time and Effort Log in a TAS An employee who works on multiple activities (Federal, State and/or local) must maintain a time and effort log at least once a month. p The employee must document the portion of time and effort dedicated to: p n n The Federal Program and Each program or other cost objective supported by other revenue sources. 8

Time and Effort Log in a SWP If the school operating a SWP does not consolidate Federal, State and/or local funds it receives into a single account, an employee must meet the following requirements: n An employee who works on multiple activities (Federal, State and/or local) must maintain a time and effort log at least once a month. 9

Additional Information of Time and Effort Logs Time must be documented in hours, not percentages on the logs. p The budget estimates or other distribution percentages must be revised at least quarterly, if necessary, to reflect changed circumstances. p 10

Where do districts keep documentation? p The principal or the Title I Program Administrator should keep all documentation. 11

What should a Time and Effort Log look like? Complete top portion of log. TIME AND EFFORT LOG Mary, Right______ Title Teacher_____ Month October_ Year 2006 Name First/Last Signature__________ Supervisor’s Initial____ 12

Time and Effort Log Example Calculate hours after the fact. DIRECT TIME PROGRAM NAME 1 Account for all time worked per day. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Title I 3. 0 3. 0 Title II 1. 5 1. 5 General Fund 3. 0 3. 0 7. 5 7. 5 SUBTOTAL 13

Total hours for each funding source for the month. Time and Effort Log Example (Minimum of 1/4 hour increments) 16 17 18 19 20 3. 0 3. 0 2. 0 1. 5 2. 5 7. 5 21 22 23 24 25 26 27 4. 0 4. 0 1. 0 1. 0 3. 0 2. 5 7. 5 28 29 TOTAL 30 31 1. 0 0. 0 66. 0 2. 0 1. 5 33. 0 2. 5 4. 5 6. 0 66. 0 7. 5 165. 0 Grand Total of all hours worked for the month. HOURS 14

Time and Effort Log Example INDIRECT TIME Sick Leave 7. 5 Holiday Prof. Development Other (Describe) SUBTOTAL GRAND TOTALS 0. 0 7. 5 Remember to log sick, holiday, professional development, and other days. 7. 5 0. 0 7. 5 15

What should a Semi-Annual Certification look like? Complete top portion. Semi-Annual Certification Activity Report for Employees Working on a Single Cost Objective School Year 2006 -07 School/District Office: ____Suzy Wrong___________ Federal Program: ______Title I___________ For the Six-Month Period of _____August 06 -January 07___________ Month/Year I certify that the employee(s) listed below worked 100% of their time on activities authorized by the federal program stated above. 16

Sample Semi-Annual Certification Employee Name Employee Title Suzy Wrong Teacher ___________________ Employee or Supervisory Official’s Signature __________ Date Certification must be signed by employee or supervisor. This form is to be completed every six months for any employee who is paid solely with federal funds from a single cost objective. A school operating a schoolwide program and has an employee who works on multiple cost objectives must maintain a Time and Effort log unless the school consolidates Federal, State, and local funds under a single account. 17

NEW FEDERAL GUIDANCE ON TIME AND EFFORT p p The US Department of Education is offering the opportunity for State educational agencies (SEAs) to establish a substitute system for time-and-effort reporting (which SEAs may implement with respect to their employees and their local educational agencies (LEAs) beginning with the 2012 -2013 school year. Additionally, USDOE is providing guidance to clarify the meaning of a "single cost objective" under OMB Circular A-87, consistent with informal advice that has been provided in particular situations. USDOE believes the combination of these actions will provide welcome relief to SEAs and LEAs whose employees currently must fill out monthly personnel activity reports (PARs). Additional information, including the policy letter to Chief State School Officers is available at http: //www 2. ed. gov/policy/fund/guid/gposbul/time-and-effortreporting. html. 18