BCSD Federal Time -accounting Guidelines & procedures

1. BCSD Federal Time -accountingGuidelines & procedures

2. 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%

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

4. 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)

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

6. 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.

7. 2. Semi-Annual / Single Cost Objective 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. • 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

8. 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 yearwith a copy of schedule. *The job description is embedded in the form • Originals are kept at the school site. • Copies of signed Title I, Part A Semi Annuals are submitted to SFP after work is completed. Description of Intervention Specialist duties: Provide targeted academic intervention support for identified students. Coach teachers on intervention skills and strategies.

9. 2. Semi-Annual / Single Cost Objective – sample schedule Mrs. Smart’s Intervention Schedule- Small group pull out in Room 12.

10. 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

11. 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

12. 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.

13. 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.

14. * 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.

15. * 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.

16. 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.