Time Accountability

Employee Time and Effort

BACKGROUND

The Federal Education Department General Administrative Regulations (EDGAR) governs the administration of federal grants to education programs. Being a recipient of both federal and state funding resources, the district is required to implement a time accountability policy, district practices, and internal controls to ensure that the goals of federal funding sources are achieved.  

Time accounting, a documentative regulation, ensures that the district is properly charging salaries and wages in accordance with the applicable funding source requirements, goals, and objectives.

Time accounting documents are monitored and reviewed by each responsible school site or department on an ongoing basis with the support of the Educational Programs and Business Services departments. The Program Director/Administrator is responsible for the distribution, collection, and retention of all employee time accountability reports. Individually reported data will be made available only to authorized auditors/reviewers.

 The Code of Federal Regulations (CFR), Part 200 (the Uniform Guidance) and the California School Accounting Manual (CSAM), Procedure 905, have outlined principles and requirements of time accounting documentation.  The Kings Canyon Unified School District Time and Effort Policy and Procedures are based on these guidelines.

Time and Effort Policy and Practices