State and Federal Programs » Time & Effort

Time & Effort

Extra Time:
  • FEDERALLY FUNDED EXTRA TIME  COVER FORM  & employee timecard(s)  or 
  • OVERTIME - EXTRA TIME - TIMESHEET (signed by employee and supervisor) 
  • Professional Development Sign In/ Sign Out form - for in person PD
Federal Time Accounting
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
1. Semi-Annual Certification: Funding 100% Title I
All duties must be supplemental and allowable under a Title I program.
If position is 100% Title I 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.
Site designee submits signed copies to State & Federal Programs after work is completed.
  • Updated semi-annual/single cost objective certification for COVID Funded Salaries 
2. 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 from the Federal award alone if the employee’s salary is also paid with non-Federal funds.

 Coach – coaching sole role
 Tutor – tutoring sole role 
3. 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 to 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
 Employee Print and sign completed Excel PAR Activity Report after the last working day of each month
 Submit Excel PAR Activity Report monthly to site designee for 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. August PAR forms will be due September 10, 2019).
All personnel sign time accounting certifications AFTER work is performed.
All original Time Accounting forms, with original signatures must be kept at school site for five years.
Procedures to Review Federal Positions:
A review of each federal 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.
For Federally Funded- Extra time

Extra Time

Extra Time Hub is located in your school’s PD HUB or in Time Accounting Google folder

Share Completed Extra Time Hub with: & 

Two options:

  1. Time & Effort Time Card ( 20-21 Overtime-Extra Time Timesheet) with reason for the extra time. Signed and dated by employee and supervisor
  2. Time & Effort Extra Time Cover Form and collect a copy of the time cards used. Signed by Supervisor
  • All Federally Funded positions  require time & effort:

    • Updated procedures for COVID related Time & Effort using CARES Act/CRRSSA & any Future Federal Funds.


    • One form for each job/position (not per individual, unless there is only one employee at site/department)
    • Budget Resource Code
    • Dates
    • Job description- actual activities performed.
    • List of Employee(s)
    • Signed and dated  supervisor  after the last working date

As of 2019-2020, all Time Accounting Documents are in Google.

Please contact SFP Department at 631-4752 if you need any time accounting templates for your department.
Time Accounting Training PowerPoint

 Extra Time Federal Time Accounting Documentation

Department Time & Effort Oversight
Cover Form - FederallyCover Form Federally Funded Extra Time Funded Extra Time