Personnel Activity Reporting/Time Accounting
Time Accounting Guidelines
The Federal Education Department General Administrative Regulations (EDGAR) governs the administration of federal grants to education programs. Being a recipient of federal and state funding resources, the district is required to implement regulations and controls that serve the purpose of ensuring that the intended results of these funding sources are achieved. Time accounting, a documentative regulation, ensures that the district is properly charging salaries and wages that are reasonable, necessary and allowable in accordance with applicable funding source requirements.
The Code of Federal Regulations (CFR), Part 200 (the Uniform Guidance) and the California School Accounting Manual (CSAM), Procedure 905, have outlined principals and requirements of time accounting documentation, upon which we have written the guidelines that follow.
WHO MUST COMPLETE TIME ACCOUNTING DOCUMENTATION?
Time accounting documentation is required for all employees whose salaries and wages are paid, in part or in full, from restricted resources, both federal and state. These restricted resources include the entirety of the 3000—9999 range, except 8150, in the State’s Standardized Account Coding Structure (SACS) resource. Positions are flagged to identify the required type of documentation for each position funded with federal and state resources. These positions are reviewed annually to ensure the flagging is appropriate.
A position control report is monitored to determine which employees are required to submit time accounting records. These employees can be categorized in one of two ways based upon how they are funded: Single Funded or Multi Funded.
- Employees whose salary and wages are paid 100% from a restricted resource or whose cost-objective (work activity) is homogenous between resources (CSAM 905-2).
- If an employee is considered single-funded, the supervisor will sign the “Semi-Annual Certification” form twice a year, which is submitted after the completion of each six-month work period.
The SEMI Annual certification will be automatically generated and sent to the appropriate department lead, these certifications cover the following two time periods:
- July-December SEMI-Annual Certification
- January-June SEMI-Annual Certification
PROGRAM SUPERVISORY OFFICAL RESPONSIBILITIES
The supervisor responsible for directly overseeing the duties performed by the grant-funded employee collects the time-certification document twice a year.
- The supervisor reviews the information on the form and confirms that the employee spent all his/her time working on the program indicated.
- Any changes to the time period shown at the top of the must be initial by the supervisory official signing the certification to indicate approval.
Employees whose salary and wages are paid from multiple resources, including at least one restricted resource (CSAM 905-4).
If an employee is considered multi-funded, they complete a Personnel Activity Report (PAR) on a monthly basis. The PAR is completed soon after each monthly pay period.
When completing the PAR, allocate total hours worked in increments of no less than 15 minutes (.25) and total percentage of hours spent in each program/activity code. Include hours for any paid day; i.e. vacation days, sick days, etc. Do not includes hours for non-contract or non-program days. Please note total hours worked for the month. The PAR should reflect 100% of approved time compensated for each employee.
Training will be provided on an annual basis to all employees who are required to submit monthly logs.
PROGRAM SUPERVISORY OFFICAL RESPONSIBILITIES
Personnel Activity Report/ Multi-Funded Time Accounting Log (PAR)
- The supervisory responsible for directly overseeing the duties performed by the multi-funded employee collect the PARs each month.
- The supervisor will review the actual hours worked by the employee within each program as reported under the “Hours Worked” column and check this against the employee’s work calendar or other similar document. If there is a variance of 10% or more, a copy of the PAR will be sent to Business Services to adjust the general ledger.
- For multi-funded employees on a pre-determined (set) schedule of duties, such as teachers, their calendar should indicate specific blocks of time allocated to certain duties. For example, a teacher operating an intervention class during a specified period and core classes during the other periods must be able to provide a calendar that indicated this by class period.
For multi-funded employees, not on a set schedule, time spent on specific projects may be documented on a monthly calendar or other type of schedule as agreed upon by the supervisor as long as the time worked per project is clearly supported.