Federal and Non-Federal Programs Requirements

Policy

Wayne County School District adhere to Code of Federal Regulation and Administrative Board Rule. All costs charged to federal and state funded programs must be necessary, reasonable, and allocable for the performance or administration of the grant considering the amount of money spent and the needs of the program. (2CFR 200.430 and R277-113-(5)(6)

Time and Effort Procedures

Federal regulation and state rule require that any salaries and benefits, bonuses and stipends charged to federal and state funded awards must be based on documentation that reflects the actual time spent by the employee on activities being charged to those programs. Such documentation must be completed after-the-fact and will be completed in accordance with district procedure and federal regulation. 

Classified employees will use a digital time clock to record hours worked. Hours logged for each employee must be actual hours completed. 

Certified employees will receive a Monthly Time & Effort Certification in digital or manual format, on a quarterly basis, that certifies what percentage of their work is allocated to the award. The form must document 100% of efforts by each employee, including those not allocated to the federal or state award. Those who work exclusively within a federal award, will sign and date a semi-annual certification. 

All time and effort certification forms will be signed/certified and dated by a supervisor (superintendent, principal, or program director) and/or employee quarterly. 

Maintenance of Records – Wayne County School District will maintain effort records for 5 years. An Administrative Staff Member is responsible for collecting effort reports after certification and will save them digitally. Hard copies will be saved for years prior to 2022. 2CFR 200.334

Codes to Reference:

2CFR 200.430 – Code of Federal Regulations – Time and Effort Reporting

R277-113(5)   -  Administrative Board Rule – Create policy and procedures

R277-113(6)   -  Administrative Board Rule - Board approval and post to the website

2CFR 200.334 – Code of Federal Regulations – Maintenance of records 5 years

Sample Effort Report

Reporting Range 00/00/0000 to 00/00/0000

Direct Supervisor _________________ Date ___________________