Title II, Part A Time and Effort Quick Guide Documenting Personnel Expenses Funded by Title II, Part A

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1 Time and Effort Quick Guide Documenting Personnel Expenses Based on *This quick guide is not intended to replace the LEA Handbook or Federal Law or Guidance* The guidance below is intended to assist LEAs in appropriately documenting personnel expenses for individuals for whom any part of their salary and wages is charged to. Charges to for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated Be incorporated into the official records of the non-federal entity Reasonably reflect the total activity for which the employee is compensated by the non-federal entity, not exceeding 100% of compensated activities Support the distribution of the employee s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-federal award EDGAR, 2 C.F.R. Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Section 430. Important Definitions (excerpted from Actions to Ease the Burden of Time and Effort Reporting, Enclosure C, 2012) Periodic/Semiannual Certification If an employee works solely on a single cost objective a certification must be completed to verify that the employee worked solely on that cost objective for the period covered by the certification. Complete at least annually. Personnel Activity Reports (PARs)/ Time Logs - If an employee works on multiple cost objectives a report must be completed to support the distribution of the employee s total activities to support the distribution of the employee s salary and wages. Complete monthly or, at least, quarterly. Single Cost Objective A function, grant or activity for which costs are incurred. It is possible to work on a single cost objective even if an employee works on more than one federal award. They key to determining whether an employee is working on a single cost objective is whether an employee s salary and wages can be supported in full, from each of the sources supporting the position. Multiple Cost Objectives Multiple functions, grants or activities associated with a position that not only are supported by multiple sources, but which are not fully allowable under one or more of the supporting sources. Personnel Class Size Reduction Teacher ( ) class size reduction (CSR) teacher reducing class size in a course allowable under all sources (single cost objective). (CSR teacher must be included in approved budget; and, corresponding required documents must be on file.) teacher name, school, fund source and School Master Schedule that aligns with the class size reduction worksheet designating segments reduced. September 2017 Page 1 of 5

2 Class Size Reduction Substitute Teacher ( ) Substitutes for class size reduction (CSR) teacher (single (Substitutes for CSR teachers substitute teacher, date(s) worked, fund the substitute teacher, name of the CSR teacher, date(s) of absence, amount paid substitute, and source. Procedures for daily pay rate for substitutes. Substitute Teacher ( ) Stipends for Teacher, Paraprofessional, Assistant Principal, Principal, or Other School Leader Completing ( ) Substitutes for teacher attending professional development allowable under all sources (single. (Substitutes for teachers attending professional learning must be included in the approved Stipend for completing Title II, Part A allowable professional learning (Single (Stipend for professional learning substitute teacher name, date(s) worked, fund each substitute teacher with the corresponding name of the teacher attending allowable professional learning, School, Grade/ Content, date(s) of absence, title of professional learning activity, evidence of teacher s attendance, and evidence of allowability of the professional learning activity attended. Procedures for daily pay rate for substitutes. member name, date(s) worked, fund the staff member, position (if teacher must include grade/ content), site/school, date(s) of absence, title of professional learning activity, evidence of staff member s attendance during off contract hours, amount of stipend to be paid and learning activity attended. LEA Policy for payment of stipends (must comply w/ SBOE Board Rule ). August 2017 Page 2 of 5

3 Stipends for Teacher, Paraprofessional, Assistant Principal, Principal, or Other School Leader Completing ( ) Administrative/ Clerical Support (2230/ ) Administrative/ Clerical Support (2230/ ) LEA Coordinator for Title II, Part A Program ( ) Wholly funded by Wholly funded by Stipend for completing professional learning that is partly allowable under (multiple cost objectives). (Stipend for professional learning Provides support ONLY for the program (single Provides support for Title II, Part A and additional program(s) and activities are not fully allowable under one or more sources (multiple cost objectives). Only job is to coordinate the Title II, Part A program (single cost objective). PAR/Time Log: identifying the staff member name, date(s) worked, fund source and activities completed and Allowability: Documentation that connects the name of the staff member, position (if teacher must include grade/ content), site/school, date(s) of absence, title of professional learning activity, evidence of staff member s attendance during off contract hours, amount of stipend to be paid by each fund source and evidence of allowability of the professional learning activity attended that correlates with amount funded. LEA Policy for payment of stipends (must comply w/ SBOE Board Rule ). member name, job title, site/ school, fund for and all other fund sources source and percentage of total time worked allocated to each member name, job title, site/school, fund source, and August 2017 Page 3 of 5

4 LEA Coordinator for Title II, Part A Program ( ) Instructional/ Academic Coach or Specialist ( /191) Instructional/ Academic Coach or Specialist ( /191) Salary/Additional Compensation for Teacher or School Leader Mentor Funds may be used to compensate teachers and school leaders for increased leadership roles and responsibilities. ESSA 2103 (b)(3)(b) Coordination of the program is one of several jobs; activities are not fully allowable under one or more sources (multiple cost objectives). Instructional/ Academic Coach or Specialist conducting allowable professional learning. All job duties allowable under all sources (single Instructional/ Academic Coach or Specialist whose job activities are not fully allowable under one or more sources (multiple cost objectives). Teacher Mentor or Leader Mentor provides mentoring to teacher recipient or assistant principal/ principal. must be attached in ConApp. LEA must maintain procedures for for and all other fund sources source and percentage of total time worked allocated to each member name, job title, site/school, fund source, and for and all other fund sources source and percentage of total time worked allocated to each mentor name, job title (teacher/mentor, principal/mentor, teacher mentor, school leader mentor) (if teacher, must include grade/ content), site/school, fund, and the mentor, name of mentee, position of mentee (if teacher must include grade/ content), site/school, amount of payment for mentoring services provided. August 2017 Page 4 of 5

5 Staff Providing Outside Regular Contract Time Staff Providing Outside Regular Contract Time Financial Incentive (1000/ ) PL or Curriculum Staff, School Administrator, or Teacher Leader provides Allowable on Academic Content or Best Practices Outside of Contracted Hours (single ( Payment must be included in approved budget; and, LEA must maintain procedures for PL or Curriculum Staff, School Administrator, or Teacher Leader provides on Academic Content or Best Practices Outside of Contracted Hours. Training activities are not fully allowable under one or more sources (multiple cost objectives). ( Payment must be included in approved budget; and, LEA must maintain procedures for Teacher, Principals, or Other School Leaders (Financial Incentive must be included in approved budget) member name, job title, date(s) and the staff providing professional learning with the dates and times of professional learning to verify occurrence outside of contract hours, attendance roster, site/school, amount of payment to staff for providing professional learning and learning activity provided. for and all other fund sources source and percentage of total time worked allocated to each the staff providing professional learning with the dates and times of professional learning to verify occurrence outside of contract hours, attendance roster, site/school, amount of payment to staff for providing professional learning and learning activity provided. Not subject to time and effort documentation; but must be documented in compliance with federal grant and local state guidance. GaDOE Documentation for Financial Incentives, webpage. Any job description that includes other duties as assigned indicates the possibility of multiple-cost objectives and therefore the position must be documented by a time log of daily work activities. LEAs must follow their local procedures for time and effort. For questions, please contact your assigned Specialist. Specialist contact information and sample forms are available on the portion of the website. August 2017 Page 5 of 5