1. Time & Effort Reporting FY12 Time & Effort Reporting
Friday: April 13th, 2011
 School districts are required to maintain auditable Time and Effort documentation that show how each Title I employee spent his or her compensated time. Such documentation are written, after-the fact (not estimated or budgeted) documentation of how the time was spent. Time and effort reports should be prepared by any Title I staff with salary charged :
(1) Directly to a federal award.
(2) Directly to multiple federal awards.
(3) Directly to any combination of a federal award and other federal, state or local fund sources.
 Basically these forms are generated to certify that time paid to an individual from a grant was actual time spent working on that particular grant.
Semi-annual certifications are required for Title I personnel who are fully funded by the Title I grant. These certifications document that he/she has been working solely in activities supported by the Title I grant (although some district policies require monthly reports for such personnel). The certification must (1) cover a semi-annual period (e.g., September-January and February-June, or September-February and March-August), (2) identify Title I as the program, and (3) be signed and dated by an employee and supervisor having first-hand knowledge of the work performed by the employee.
Monthly reports are required for Title I personnel whose time is only partially funded by Title I (split-funded staff). These reports document the portions of time and effort dedicated to Title I and to other revenue sources. Such records must (1) be completed after-the-fact, (2) account for the total time for which the employee is compensated, (3) be prepared at least monthly, (4) coincide with one or more pay periods, and (5) be signed by the employee and countersigned by an administrator or supervisor.
Stipends (and other supplemental contracts) must also be reported. Record stipends on semi-annual certifications or monthly reports, whichever is utilized for the particular employee. Alternatively, permitted documentation includes (1) a signed supplemental contract that stipulates Title I work activity, (2) sign-in attendance logs approved by the supervisor (e.g., pay for professional development activities), and (3) employee time/pay slips that specify "Title I" and are approved by the supervisor.
7/1/2019
FY12 Time & Effort Reporting

2. FY12 Time & Effort Reporting
NOTE: If a school operating a school wide program consolidates Federal, State, and local funds in a consolidated school wide pool, an employee who is paid with funds from that pool is not required to file a semi-annual certification. Because Federal funds are consolidated with State and local funds in a single consolidated school wide pool, there is no distinction between staff paid with Federal funds and staff paid with State or local funds. A school that consolidates Federal funds in its school wide program is not required to meet most of the statutory and regulatory requirements of the specific Federal programs included in the consolidation. However, the school must ensure that it meets the intent and purposes of the Federal programs included in the consolidation so that the needs of the intended beneficiaries are met. If funds are not consolidated in a school wide pool, them time and effort reporting must be maintained for federally funded personnel.
What to watch out for: (1) failing to recognize that a change in position, duties or funding may result in a change in time and effort reporting; (2) failing to provide training to staff who are responsible for completing and/or approving time and effort documentation; (3) reporting time according to how the ratios were budgeted without regard to how the individual actually worked; (4) time and effort reports not reviewed and signed by appropriate staff; (5) entire days' schedule not accounted for (for federal program time reported); or (6) lack of appropriate time and effort records for employees compensated through supplemental contracts, stipends, extra hours, etc.
Time and effort problems can result in: Inappropriate charges to federal programs, inaccurate management information for decision-making, and/or increased risk of audit findings and questioned costs.
The Massachusetts Department of Elementary and Secondary Education is subject to the same reporting requirements as local school districts. To comply with its time and effort requirements, the Department utilizes an automated Federal Time and Attendance Report built with Microsoft Access. At the end of every month, State employees are required to indicate the percent of time spent on each program worked. The employee and his or her administrator then sign the report as a certification.
7/1/2019
FY12 Time & Effort Reporting

3. FY12 Time & Effort Reporting
7/1/2019
FY12 Time & Effort Reporting

4. FY13 Time & Effort Reporting
To: Ms. Mary May, Chief Schools Officer – Zone 1
Through: Dr. Dan Daniels, Chief of Federal Programs
From: Ms. Alice Arnold, Title I Senior Administrator
Subject: Missing Time & Effort reports
Date: December 3, 2012
Attached, please find a listing of Time and Effort forms we have not received from schools for staff being partially or fully funded by federal funds. Federal law requires that all individuals being partially or fully funded by federal dollars submit these forms, and not doing so could jeopardize all federal funds received by our district.
Several memorandums have been sent out to supervisors and principals stressing the importance of completing Time and Effort forms. The Federal Programs Office is asking for your help in emphasizing the importance of completing these forms.
We will assist the supervisors and principals with any issues or questions they may have. In the case that a form is lost or misplaced, we are able to regenerate and send that form to the appropriate supervisor or principal. If you have any questions, please contact Ms. Katie Kay at or (413)
C: Superintendent
Sample Time & Effort Report memo.
Once this memo is approved by the Title I Senior Administrator & Senior Federal Program’s Analyst, it then goes to the chief of Federal Programs for approval. Once all approvals are completed, they then go to each Zone Chief, Dr. Ingram, Mr. Warwick, Dr. Natalie Dunning and Mr. TJ Plante with the “Naughty List” attached.
7/1/2019
FY13 Time & Effort Reporting