Salaries and Information

      • Federal Time & Effort Documentation
        If federal funds are used for salaries, then time accounting records are required. If an employee is paid with federal funds, we must show that the employee worked on that specific federal program and cost objective.
        The following three components must be met for acceptable use of federal funds:

        1. Necessary
        2. Reasonable
        3. Allocable (time proves allocability)
        Types of Time Accounting:

        1. Semi-Annual
        2. Semi-Annual / Single Cost Objective
        3. Personnel Activity Report (PAR) Multi-funded
        Semi-Annual Certification: Funding (Schools: 100% Title I)  or 100% Federal Funds
        All duties must be supplemental and allowable under a Title I program. If the position is 100% Title I, a Semi-Annual Certification is completed twice a year to certify duties performed and once at the beginning of the year as the job description. Originals are kept at the school site. Site designee emails signed copies to State & Federal Programs after work is completed. 
        Semi-Annual / Single Cost Objective: Funding % Title I (Federal) and % LCFF (non-Federal)
        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. A schedule must be submitted with the Semi-annual.
        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 by the Federal award alone if the employee’s salary is also paid with non-Federal funds.
        Example:Teacher Intervention Specialist – provides reading intervention with a set schedule.
        Personnel Activity Report (PAR): Funding % Title I (Federal) and % LCFF (non-Federal)
        Multi-funded personnel must provide a description of duties which supports cost distribution for each program (Title I & LCFF). Program resource codes, goal code(s), and percent of funding are recorded on the job description. Personnel Activity Report (PAR) Procedures.

        All multi-funded personnel responsible for completing a PAR will:
        • Complete & submit one description of duties annually to State & Federal Programs
        • Document their activities, per program, during their contracted hours on the Excel PAR Activity Report
        • Employees Print and sign completed Excel PAR Activity Report after the last working day of each month.
        • Submit Excel PAR Activity Report monthly to the site designee for the principal to review and sign.
        • Site designee will submit copies all signed Excel PAR Activity Reports to State & Federal Programs by the 10th of the following month. (i.e. October PAR forms will be due November 10, 2023).
        • If an employee is on leave and unable to meet a timeline, email Sfp@bcsd.com 


        All personnel sign time accounting certifications AFTER work is performed.
        All original Time Accounting forms, with original signatures must be kept at the school site for five years.
        Procedures to Review Federal Positions
        A review of each federally funded position will occur annually.

        Each school will:

        1. Provide evidence of the identified need, alignment to LEA/SPSA goals, and intent of funding for each position.
        2. Submit an annual job description for each multi-funded position.
        3. Submit monthly Personnel Activity Records (PAR) for each multi-funded position.
        District will:

        1. Review and confirm school steps 1-3.
        2. Conduct a semi-annual fiscal review to determine if funds are allocated appropriately/aligned to work performed.
        3. Make fiscal reconciliations if review results in misalignment.

        *If school is retaining the multi-funded position for the next school year, funding must be adjusted and reflected on the annual staffing form.


      Forms and Documents