Jerome Joint School District No. 261

FINANCIAL MANAGEMENT 7235P

Written Compensation Procedure (Time and Effort)

Time and Effort Standards

All employees who are paid in full or in part with federal funds must keep specific documents to demonstrate the amount of time they spent on grant activities. This includes an employee whose salary is paid with State or local funds but is used to meet a required “match” in a federal program. These documents, known as time and effort records, are maintained in order to charge the costs of personnel compensation to federal grants.

The District’s records will accurately reflect the work performed. These records must:

1. Be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;

2. Be incorporated into official records;

3. Reasonably reflect total activity for which the employee is compensated, not exceeding 100% of compensated activities;

4. Encompass both federally assisted and all other activities compensated by the District on an integrated basis;

5. Comply with the established accounting policies and practices of the District; and,

6. Support the distribution of the employee’s salary or wages among specific activities or costs objectives.

Time and Effort Procedures

Federal programs staff work in multiple programs and are paid from multiple federal awards. The initial budget for program personnel is determined according to the relative percentage of the total allocations of programs in which the staff member works. Each pay period, the staff member’s salary and benefits are calculated and paid according to those initial budget percentages.

At least semiannually the staff member will submit a certification of actual hours worked in each federal program during that quarter. The certification will be signed by the employee and by the business manager or other District staff with after-the-fact knowledge of the employee’s activities.

The business manager will reconcile the certification of actual work performed to budgeted amounts and will make corresponding journal entries that reflect actual hours worked in and allowable activities of each federal program.

If an employee works exclusively in a single federal program, that employee will, at least semi-annually complete Form 7235F1 Federal Funds Semi-Annual Certification Form. The form must be completed at least twice each year and signed by the employee and staff member with after-the-fact knowledge of the employee’s activities.

Federal programs staff who work in multiple programs and are paid from multiple federal awards with no fixed schedule shall complete a Form 7235F2 Personnel Activity Report.

Positive Time Reporting

The District may generate a time and effort report directly from the financial management system. Legal Reference Description

Idaho SDE IDEA Part B Funding Manual

2 CFR § 200.313 Equipment

2 CFR § 200.342 Opportunities to Object, Hearings, and Appeals 

2 CFR § 200.405 Allowability Principles 

2 CFR §§200.430 Time and Effort

34 CFR §§300 Appendix A Excess Costs Calculation

34 CFR §§300.132-133 Provision of Services for Parentally-Placed Private School Children with Disabilities

34 CFR §§300.16 Excess Costs

34 CFR §§300.202-205 Use of Amounts

34 CFR §§80.36 Procurement

34 CFR §§80.42 Retention and Access Requirements for Records

Fiscal Accountability Checklist For Sub-Recipients of IDEA Part B Funds

Cross Reference Description

7400 Miscellaneous Procurement Standards

7400-P1 Miscellaneous Procurement Standards - Federal Award Requirements

7400-P2 Miscellaneous Procurement Standards - Procurement Methods Under a Federal 

Award

7400-P3 Miscellaneous Procurement Standards - Requirements and Restrictions for

Procurement Under a Federal Award - Competition

Policy History

Adopted on: 05/28/2019

Revised on: 02/24/2026