BCSD Federal Time -accounting Guidelines & procedures

Time Distribution Records “Standards For Documentation of Personnel Expenses” §200.430 Must be maintained for all employees whose salaries are: Paid in whole or in part with federal funds 200.430 (i)(1) Charges for salaries must be based on records that accurately reflect the work performed Must be supported by a system of internal controls which provides reasonable assurance charges are accurate, allowable and properly allocated Be incorporated into official records Reasonable reflect total activity for which employee is compensated Not to exceed 100%

Federal TIME ACCOUNTING Time & Effort Time accounting procedures and forms are posted at the BCSD State and Federal Program web link: http://bcsd.com/categorical/time-accounting/  

Time & Effort Key Components If federal funds are used for salaries, then time distribution records are required. How staff demonstrate allocability If employee is paid with federal funds, then we must show that the employee worked on that specific federal program and cost objective. (3 components) Necessary Reasonable Allocable (time proves allocability)

Types of Time Accounting Documentation 1. Semi-Annual 2. Semi- Annual / Single Cost Objective 3. Personnel Activity Report (PAR)

1. Semi Annual Federal Funding: 100% If position is 100% federally funded a Semi-Annual Time Accounting certification is completed twice a year. *The job description is embedded in the form. Originals are kept at the school site/district department. Copies of signed Title I, Part A Semi Annuals are submitted twice a year to SFP after work is completed.

2. Semi-Annual / Single Cost Objective The key to determining whether a position is a single cost objective is whether the employee’s salary and wages can be supported from the Federal award alone if the employee’s salary is also paid with non-Federal funds. Must be approved by SFP Department Example: Intervention Specialist – supporting students sole role Funding: % Federal % Non-Federal Guidance from USDE Office of Chief Financial Officer : It is possible to work on a single cost objective even if an employee works on more than one Federal award or on a Federal award and a non-Federal award.

2. Semi-Annual / Single Cost Objective If a multi-funded position meets Semi-Annual Single Cost Objective criteria, a Semi-Annual Time Accounting Certification/Single Cost Objective form is completed twice a year with a copy of schedule. Copies of signed Title I, Part A Semi Annuals are submitted to SFP after work is completed. *The job description is embedded in the form Originals are kept at the school site. Description of Intervention Specialist duties:   Provide targeted academic intervention support for identified students. Coach teachers on intervention skills and strategies.

2. Semi-Annual / Single Cost Objective – sample schedule Mrs. Smart’s Intervention Schedule- Small group pull out in Room 12. Monday Tuesday Wednesday Thursday Friday 8-10 1st grade 8-10 4th grade 10-12 3rd grade 10-12 5th grade 1-2:30 2nd grade 1-2:30 K grade 2:30-3:00 6th grade 3:00-4:00 Data analysis

3. Personnel Activity Report (PAR)/Job Description Funding: % Federal % Non-Federal Site/district multi-funded personnel must provide a description of duties which supports cost distribution to each program (Federal/Non-Federal) Program resource codes, goal code(s), duties/activities, and percent of funding are recorded on the Multi-funded Job Description. PD/Coaching Student Contact Family & Community Engagement School support

PAR Job Descriptions Appropriate Duties/Activities for Title I, Part A (3150): Coach/ Provide Professional Learning Student Contact: 2nd grade intervention group Parent Support Non-Federal Duties/Activities School Support Support for students/staff for required activities State Assessments Required Discipline Required Meetings Scheduling Basic School Support

Monthly PAR Procedures All site level multi-funded personnel responsible for completing a PAR will: Complete & submit the Multi-funded Job Description annually to SFP Document duties/activities in calendar (per program) during contracted hours Complete the Monthly Excel PAR Activity Report to reflect duties/activities Duties/Activities on Excel PAR must match Multi-funded Job Description Print and sign completed Excel PAR Activity Report after the last working day of each month Obtain principal's signature Submit copies of all signed Title I, Part A Excel PAR Reports to SFP by the 10th of the following month (i.e. January’s PAR forms will be due to SFP by February 10) *Original PARs, with original signatures and documentation of work must be kept at school site/department for five years.

Monthly PAR form Number of hours, Number of work days and % per program create formula for number of hours funded. The duties/activities listed on PAR must match the Job Description duties/activities. These are drop down menus, but can also be typed into.

* De Minimus Benefit Limited work on another cost objective does not need to be captured in time and effort records. Employees may work 5% or less on another cost objective. The work performed on these LIMITED duties cannot deprive a benefit from the intended beneficiaries.

* Review Personnel who are paid 100% with federal funds complete Semi Annual certifications (July -December) (January-June) Personnel who are multi-funded, but meet Single Cost Objective criteria, complete Semi-Annual certifications (July -December) (January - June) and week schedule. This type of Time Accounting requires SFP approval. Personnel who are multi-funded submit one Multi-funded Job Description Job Description at the beginning of each school year, complete Monthly Personnel Activity Reports (PARs), and maintain documentation of work aligned to federal duties/actions. All personnel sign time accounting certifications AFTER work is performed. Federal time accounting documentation is a fiscal audit item and can be requested at any time from any school or department. Federal time accounting is also an annual Title I, Part A Federal Program Monitoring requirement for all schools and departments.

Support, Training, & Internal Controls Time Accounting Support/State & Federal Program Staff: Kathy Holloway #14668 Hannah Leal #14752 Debby Shannon #14695 Annual and On-going Training Sessions: State & Federal Program Trainings Individual Support for NEW staff web resources are available to all staff Internal Controls: SFP staff collects and reviews, district & site level Title I, Part A staff job descriptions. PARS are monitored monthly. Excel PARs embed an on-going monitoring check for time and effort. A mid-year review is conducted with program and fiscal staff to determine is reconciliation is needed. SFP staff provides training and shares forms with other District federal program staff for their use and modifications.