San Diego Unified School District has two different time accounting procedures currently in place. Time Accounting Certification is done every six months by site and department supervisors who certify the funding sources and FTE of all employees in their site/department. Time and Effort Accounting is completed on a monthly basis for all Central Department personnel who are cofounded by federal dollars (Title I, II, III and/or IV). The flowchart below helps explain the two procedures. See below for further information on both Time Accounting Certification (TAC) and Time and Effort Reporting (TER).
Time Accounting Certification
ADMINISTRATIVE CIRCULAR NO. 37:TIME ACCOUNTING CERTIFICATION(TAC)REPORT FOR SCHOOL SITES: JANUARY THROUGH DECEMBER 2020: Principals, Area Superintendents, Division and Department Heads
ADMINISTRATIVE CIRCULAR NO. 38: TIME ACCOUNTING CERTIFICATION(TAC)REPORT FOR CENTRAL DEPARTMENTS: JANUARY THROUGH DECEMBER2020: Area Superintendents, Division and Department Heads
Attachment: Example – Time Accounting Certification (TAC) Report
Time and Effort Reporting
San Diego Unified School District Time Accounting procedures were revised in May 2019, and now state that all Central Office employees funded in part by federal funds (aka co-funded) will be required to complete, sign and submit a report monthly verifying their hours worked under specific cost objectives and/or funding sources.
Federal and State regulations require the reporting of time worked for all personnel who receive payment from federal funds on a monthly basis. It is important in ensuring that federal funds are used to pay only their proportionate share of personnel costs. 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 Uniform Guidance Policies for Federal Resource Compensation (AR 3235) and current Administrative Circulars (see below).
ADMINISTRATIVE CIRCULAR NO. 39: TIME AND EFFORT REPORT PROCESS FOR CENTRAL DEPARTMENTS: 2020-21 : Supervisors of Multiple Cost Objective Employees
TER Resources
SDUSD - Time and Effort Training Co-Funded all Titles CO 2020.pdf
Time and Effort Report Template with Title IV 20-21.xlsx
CONTACT INFORMATION
Strategic Planning for Student Achievement
4100 Normal St., Rm. 3126
San Diego, CA 92103
Phone (619) 725-5605
Fax (619) 725-7055