1. Added flexibility for districts
Time and effort
Added flexibility for districts

2. ED granted flexibility in time and effort reporting
The Department of Education (ED) has taken steps in an attempt to reduce the burden of time and effort reporting as required under Office of Management and Budget (OMB) Circular A-87.
This published guidance is entitled “Granting Administrative Flexibility for Better Measures of Success”.

3. New guidance/clarification
The department has taken two actions as a result of this publication.
First, they are permitting the Office of Superintendent of Public Instruction (OSPI) to implement a substitute time and effort system.
Secondly, they provided guidance to clarify the meaning of a “single cost objective”. The latter has no policy impact on districts, it’s merely for the sake of clarification.

4. Who and what?
Regarding the implementation of a substitute system for time and effort reporting, ED is permitting staff who work a fixed pre-determine schedule that includes activities in multiple cost objectives to submit only a “Semi-Annual Certification” of time worked by activity rather than currently required Personnel Activity Reports (PAR), if certain guidelines are met.

5. Current practice
In practice, many of the individuals in school districts have fixed schedules (class schedules) that do not change from week to week (meaning carry out the same duties for the same amount of time each pay period) and if a PAR is required, it would look identical every month with a new date and signatures.

6. Substitute system
To reduce burden, ED is permitting OSPI to implement a substitute system allowing certain employees in a school district to use alternative documentation for supporting salaries and wages, such as a teacher’s class schedule. The employee would then need to certify semi-annually that the schedule reflects actual time worked in each activity for the period being certified.

7. What you need to do
In order to implement this substitute system in your district, you need to:
Ensure the system meets the minimum guidelines as published by ED (see document entitled “ED substitute system guidelines”).
Document your substitute system and retain for audit/monitoring.
Complete and return the certification form provided (see document entitled “Substitute System Fixed Schedule Certification form”) to or by mail at 600 S. Washington Street, Olympia, WA
Note: We will incorporate this guidance into the next update of the Time and Effort Bulletin.

8. Where is the guidance?
The following documents are being posted with this powerpoint:
ED Time and Effort Letter
ED Single Cost Objective Guidance
ED Sample Employee Certification and Fixed Schedule
Ed Substitute System Guidelines
Substitute System Fixed Schedule Certification Form

9. Questions?
Questions regarding this information should be directed to Amy Harris, Director, Federal Fiscal Policy, OSPI, at