When an employee is paid with federal funds, it must be demonstrated that the employee worked on that specific grant program. When federal funds are used for wages, “Time Distribution Records” are required. Failure to maintain required time and effort documentation may result in repayment of the funds not adequately documented.

There are two types of Distribution Records:

• Personnel Activity Reports
• Semi-Annual Certifications

Personnel Activity Report Monthly Certification Form

This form records after-the-fact detailed monthly activity to document an employee’s distribution of time on more than one cost objective. Examples of cost objectives include:

• Special education instruction,
• Coordinated early intervening services,
• Title I instruction,
• Pupil Services administrative support.

This form must be submitted monthly to Business Services.

Time & Effort Semi-Annual Certification Form

This form is an assurance signed every six months by the supervisor and employee that the employee spent 100% of his/her time during the past six months on a single cost objective. These forms must be submitted in January and June of each year.

Time Distribution Records become subject to review during audits, monitoring, IDEA complaints or other situations that require the District to provide evidence that time funded by the federal grant was spent working towards the grant’s objectives.

Additional information on reporting requirements can be found in OMB Circular A-87.