• 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.
• Because time reporting is one of the most frequent non-compliant findings by auditors and it can be very confusing to complete, the FSEP Office has developed this section.
• 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-2643.11 Documentation for Employees Paid from Federal and State Categorical Programs dated March 28, 2022.

This policy bulletin (BUL-2643.11) 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.

For employees who are 100% funded with Title I, a Periodic Certification must be completed twice a year.

If you have questions on whether you should be completing a periodic certification or a multi-funded time reporting document, please contact your LD Title I Coordinators.