1. Time and Effort Reporting Gerald Schaefer August 2012 1

2. What is it? If an employee is paid with 21 st CCLC funds, then it must be demonstrated that the employee worked on the 21 st CCLC program. 2

3. Who must keep time and effort records? Any employee working on the 21 st CCLC program (does not include contractors or vendors) All employees paid partially or completely with 21 st CCLC funds 3

4. Types of time and effort records 1.Single Cost Objective: Semi-Annual Certification Statement 2.Multiple Cost Objectives: Personnel Activity Reports (PARs) 4

5. What are the requirements? For local school systems: 1.Single cost objective - Semi-Annual Certification Statement 2.Multiple cost objectives - Personnel Activity Reports (PARs) For non-profits organizations: 1. Single or multiple cost objectives - PARs 5

6. Why is it needed? Required by Federal law – 2 CFR part 225 and part 230 Cost principles for state, local, and Indian tribal governments (OMB Circular A–87) Cost principles for non-profit organizations (OMB Circular A-122) – In both circulars this information can be found in attachment B, selection items of cost - #8 compensation for personal services 6

7. Semi-Annual Certifications The form must be signed by either the employee or a supervisor of the employee who has firsthand knowledge of the work performed by the employee The form must be signed after-the-fact The form cannot cover a period longer than six months The form must clearly state the program worked on by the employee 7

8. The form used by GaDOE 8

9. Blanket certification 9

10. Personnel Activity Reports (PARs) PARs must: Be an after-the-fact record Account for the total activity of the employee being compensated (part-time work, overtime) Be prepared at least monthly Be signed and dated by the employee 10

11. PAR example A PAR is a timesheet with signatures 11

12. The PAR GaDOE uses 12

13. PAR or semi-annual certification? If you are a non-profit – it is always a PAR. If you are a local school system - it can be tricky. Example 1: Employee works as a teacher at a local school system during the day and is paid with local funds. After the school day is over the employee works as a 21 st CCLC teacher and is paid hourly with 21 st CCLC funds. 13

14. PAR or Semi-Annual Certification? Example 2: School system employee works as a teacher during the school day and is paid with non-Federal funds. The same employee works as a teacher and as an administrative assistant with the 21 st CCLC program after the school day is over. 14

15. PAR or semi-annual certification? Example 3: Employee works in a school system as a grant administrator and spends about two hours a day working on the 21 st CCLC grant. The employee is in a salaried position. 15

16. PAR or semi-annual certification? Example 4: Employee works as a teacher for a non-profit and spends all of their time on the 21 st CCLC program. The employee is paid with 21 st CCLC funds and is on a salary. 6/7/201616

17. PAR or semi-annual certification? Example 5: Employee works as a grant administrator for a school system from 8 am to 3 pm and is paid with state funds. After 3 pm, the employee works as a 21 st CCLC program manager. The employee is paid with 21 st CCLC funds for this work. 6/7/201617