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Time and Effort » Time and Effort Reporting

Time and Effort Reporting

Time and Effort Reporting
  • Federal and State regulations require time-and-effort reporting documentation for all personnel who receive payment from federal funds, which includes Title I, Title II and Title III.
  • It is important in ensuring that federal funds are used to pay only their proportionate share of personnel costs.
  • Specifically, the law requires that a detailed programmatic and fiscal record must be maintained to document that Title I funds are spent on activities and services for only Title I participating students.
  • Time and Effort Reporting is one of the most frequent non-compliant findings by auditors, thus the FSEP Office has developed this section to assist schools in understanding and completing the required documentation.
  • Failure to complete and/or provide this documentation results in penalties that must be paid for by using a school or office’s General Funds.
  • For additional information, please see BUL-2643.15 Documentation for Employees Paid from Federal and State Categorical Programs.
Employees Paid from Federal and State Categorical Programs
This policy bulletin (BUL-2643.15) outlines federal and state regulations requiring all personnel who are compensated from one or more funding resources to document actual time supporting the cost distribution to each program. The rules governing the policies are stated in 2 CFR 200 Uniform Guidance and California School Accounting Manual Procedure 905 for State. Payroll time reporting must reflect actual hours worked on each program.
Bulletin 2643.15

The section below is for schools using categorical funds. If you require the Bulletin and all attachments for other funds, please go to the eLibrary by clicking here.

Time and Effort Resources

Time and Effort Digital Notebook🔒

The Time and Effort Digital Notebook is intended to provide guidance on completing Time and Effort documentation for Title I related programs and funding sources.

While the requirements and guidance follow Bulletin 2643.15 as it relates to all categorical programs, this notebook has been tailored for Title I Programs at school sites. The notebook is intended to build school understanding of required time and effort documentation for categorically funded positions and activities.

If you have questions about the Time and Effort Digital Notebook, please contact our office at 213-241-6990. If you have questions about the requirements for other programs, please feel free to reach out to Accounting and Controls at 213-241-7041 or [email protected]

Time and Effort Documentation Training🔒

Time reporters and approvers are required to take the MyPLN training titled,” Mandatory Time and Effort Training for Categorically Funded Personnel” annually.

Related Resources
These resources are optional for use by schools and offices. They are intended to be used as tools to help schools meet compliance requirements. Please contact Angel Covarrubias if you have any questions.

The following job duty and job assignment templates are available for schools to use at their discretion in creating organized systems for compliance.

For additional information, please contact: