The Sevier School District Board of Education intends to follow federal and state regulation that requires that any salaries and benefits charged to federal and non-federal awards must be based on documentation that reflects the actual time spent by the employee on activities being charged to those programs. Such documentation must be completed after-the-fact and will be completed in accordance with district procedure and Federal Regulation. This policy and procedure will be reviewed and updated regularly to remain in compliance with board rules. Code of Federal Regulations (2CFR200.430) and Administrative Board Rule (R277-113(5)(6)).
1. POLICY
1.1. 2CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly referred to as Uniform Guidance) dictates how the District administers federal awards or grants. Subsection .430 requires the District to meet certain Standards for Documentation of Personnel Expenses.
1.2. The term “time and effort reporting” refers to the process of collecting the required after-the-fact employee certifications (from just those employees paid from federal and non-federal funds) that the amount charged to a particular grant for their pay accurately reflects the actual work performed. Effort is expressed as a percentage, and 100% of the activity of an employee must be reported accurately within the reporting period. The term “certification” is to be understood as both 1) certifications, and 2) activity reports referred to in 2 CFR 200.430.
2. PROCEDURE
2.1. Employees who are paid on an hourly basis use a digital time keeping system to document time clocked in and out of work. Time and effort reports are generated for all positions paid from federal funds and non-federal funds and for all positions paid from grants that require such reporting. The time and effort reports indicate the different funding sources that the employee is compensated out of and the percentage portion up to 100% of each funding source based on level of effort.
2.2. Timeframe of Reporting: The employee supervisor and/or program administrator will sign and date, semiannually, a time and effort report for each applicable employee after the employee has completed the work and has been compensated during the applicable reporting period. The report will also clearly state the exact time period (range of dates) that is being reported on.
By signing the time and effort report, the supervisor and/or program administrator acknowledges that the report is an after-the-fact determination of the actual effort in the programs indicated above and that they have full knowledge of 100% of these activities. These reporting practices are to be completed for employees that are paid under multiple cost objectives as well those under a single cost objective.
Items to be included in documentation:
1. First and last name of employee
2. Reporting range includes a start and end date of time being reported
3. Program or object code
4. Percentage of effort spent on each program, accounting for 100% time spent on federal or non-federal programs and including 100% of all actual time paid by single or multiple cost objectives, regardless of fund source.
5. Approval by “role” and signature with date
2.3. Maintenance of Records: The time and effort reports are then filed by the program administrator and can be accessed when needed. Records must be stored for 5 years (2CFR200.334)
Approved: 03/13/24
Revised: 12/11/24
Revised 02/11/26