Employee Time Accounting

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Employee Time Accounting

• Presented by
• Internal Business Services

V2.0
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Please
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Employee Time Accounting Manual

• The Employee Time Accounting manual, forms, and
  this slide presentation are available on the
  Internal Business Website at
• Intranet/Documents/Internal Business Forms and
  Documents
• http//www.sdcoe.net/business2/?locib-formsm3p
  iibs

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General guidelines
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Page in Handout

• Chapter 1

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What is it?
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Why?
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• Ensure payroll charges match how time is spent
• Federal and State requirement
• OMB Circular A-87, Attachment B, 8(h)
• Federal Office of Management Budget
• CSAM Procedure 905
• State California School Accounting Manual
• Title 5
• SDCOE Employee Time Accounting Manual

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Account Number Basics
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• FF-FF-RRRR-RRR-GGGG-UUUU-OOOO-OOO-SSS-P
• Resource Program being operated
• ROP 6350
• Special Education 6500
• After School 6010
• Internal Business 0000
• Resource a set of accounts used to keep track of
  income and expenses for one type of activity.

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Consequences
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• Consequences for non-compliance
• Loss of a single federal program
• Loss of all federal funds

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Types of employees
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• Chapter 2

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Type of Employees
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• Unrestricted Programs
• Local Programs
• Single Categorical Program
• Multiple Categorical Programs
• Mix of funding including any of above
• Used as match regardless of funding

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All Programs
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• If your time is used as match in another program,
  you must document your time.
• No time reporting required should be read as
• Generally no time reporting required unless your
  time is used as match in another program, then
  you must document your time.

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All Programs
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Unrestricted Programs
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• No time reporting required
• Resources
• 0000 General Fund Unrestricted
• 1100 Lottery Programs

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Local Programs
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• Resource 0904 No time reporting required
• Resource 9010 Time reporting if
• Funding from a contract
• Employee used as match
• Reporting to granting agency is required
• Resource 9515 Time reporting required
• If source is federal, time reporting required
• If time reporting required, use categorical rules
  to determine semiannual or monthly

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Categorical Programs
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• Federal and State grants, contracts,
  entitlements, funds
• Time reporting always required
• Two types of employees
• Single program funded
• Multiple program funded

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Single Program Funded
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• Paid by a single funding source
• Means a single resource-sub (generally)
• 6010-100
• 3310-400
• If we divide a single funding source into
  multiple resource-subs, it is still a single
  funding source
• 2410s
• 3060s

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Multiple Program Funded
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• Paid by more than one funding source
• Means more than one resource-sub (generally see
  exception in previous slide)
• 0000-100 and 9515-110
• 6010-400 and 6500-450
• 0904-300 and 3060-550

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Match Requirement
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• Match
• Cash local funds contributed by SDCOE to a
  program as required by a granting agency
• In Kind local employee time, office space, etc.
  contributed by SDCOE to a program
• Match employees paid by any funding source must
  document their time

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Employee Services Charged Via Inter-Office Charge
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• Time reporting requirement based on how salary is
  charged in payroll
• If normal payroll is unrestricted, time reporting
  requirement is not created because the employees
  time is charged to a categorical program through
  an inter-office charge document

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Documentation requirements
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• Chapter 3

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All Time Accounting
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• After the fact report
• Not a plan
• A July December semiannual report must be
  signed after December
• Account for 100 of your regular job
• Additional assignments separate reporting

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All Time Accounting
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• Form Due Dates 30 days after the end of the
  reporting period
• Semiannual reports
• July December due January 30
• January June due July 30
• Monthly reports
• By the end of the month following the reporting
  month
• Report of October time due by November 30

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All Time Accounting
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• Turn forms into your Manager
• Then to your Program Business Specialist or
  equivalent
• Programs must track that all forms have been
  turned in.

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Semiannual Reporting
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• Employees funded from a single funding source
• Report every six months
• July December Due January 30
• January June Due July 30
• Multiple employees may be listed if all work 100
  for the same funding source
• Match employees must be listed separately

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Semiannual Reporting
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• Signature Requirement
• Employee and Manager
• OR
• Manager only if manager has direct knowledge of
  the work performed by all employees on the list
• Look for division signature requirements
• Sign after the end of the reporting period

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Monthly Reporting
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• Employees funded from multiple funding sources
• Report every month
• Due by 30th of month following the reporting
  month
• October time report due November 30
• Only one employee per form

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Monthly Reporting
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• Signature Requirement
• Must be signed by employee and manager
• Manager may not sign in place of employee
• Look for division signature requirements
• Sign after the end of the reporting period

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Supplemental Employment Contracts
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• Employee works in two separate positions
• Employee has a regular contract and a
  supplemental contract
• Keep separate time accounting records for each
  position or contract
• Review each position or contract independently of
  others to determine correct reporting.

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Adjusting payroll
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• Chapter 4

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Payroll Time Must Match
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• Duties determine how payroll distribution is
  ultimately recorded.
• Clarity Payroll set up are estimates.
• Time Accounting is the final determination.
• Payroll must be adjusted to match time reporting
• Monthly for programs requiring monthly financial
  reports
• At least quarterly for other programs

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Payroll
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• Once time has been certified and payroll has been
  adjusted to match the certification, no further
  adjustments to the payroll distribution may be
  made.
• Time accounting certification and Payroll must
  match.

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Summary of procedures Forms
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• Chapter 5

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Summary of Procedures
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• Use the forms provided by IBS
• Determine which employees report on a semiannual
  and monthly basis
• Report 100 of your time
• Turn in 100 of the forms.
• Federal ED and CDE 90 is not good enough.
• Only 100 compliance compliance

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Summary of Procedures
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• Review completed forms prior to submission
• Prepare SXADJ to adjust payroll to match Time
  Accounting
• Maintain records for 5 years (IBS will store
  records)
• If someone leaves, get their form before they go!

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Summary of Forms
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• Both forms are available on the IBS Forms page on
  the Internet
• Get there from the Documents tab of the Intranet
• Review the guidelines with your Program Business
  Specialist to determine who must complete time
  accounting.

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Form - Semiannual
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Form - Semiannual
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Form-SemiannualSample
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Form - Monthly
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Form - Monthly
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Form MonthlySample
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Internal Business Contacts
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• Shauna Stark
• 858-292-3749
• Margaret Romero
• 858-292-3745
• Myrna Gasang
• 858-569-5360
• Pam Gilles
• 858-571-7217

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Program Contacts

• Div 100 Your manager OR
• Shauna Stark
• Div 200 Your manager OR
• Shauna Stark
• Div 300 Your manager OR
• Shauna Stark
• Div 500 Dean Miyake
• Div 600 Your manager OR
• Margaret Romero

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Program Contacts

• School 400 Student Services
• Your manager
• School 403 Student Suppt Svcs
• Melissa Nguyen
• School 407 Migrant Education
• Ali Mottaghi
• School 410 Outdoor Education
• Wayne Hindle

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Program Contacts

• School 420 JCCS
• Paul Lee
• School 440 ROP
• Julie Kimball
• School 451-454 Spec Ed SELPA
• Eva Gomez
• School 455-456 Spec Ed Operated
• Mary Walker

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Practice Forms

• Use the information provided in each example to
  decide who should be reported on which form and
  who must sign the form

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Practice Facts - 1

• Susan works in Migrant Education and is paid from
  the following resource-subs
• 3060-125 Migrant Ed-Direct Svcs 25
• 3060-550 Migrant Ed-Admin 75
• She spent all of her time each month during July
  June working with migrant education students,
  parents, and administration

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Practice QA - 1

• Does Susan have to report her time?
• Yes, because she works for a federal program
• Does Susan have to report semiannually or
  monthly?
• Semiannually, because even though Susan is paid
  from two different resource-subs they are both
  from the same Migrant Education funding source
• Who must sign the form?
• Either Susan or her Manager may sign the form

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Practice Facts - 2

• Kevin works in LRET and is paid from the
  following resource-subs
• 0000-520 District School Impr 75
• 0904-535 Support Reading Impl. 25
• 0904-535 is funded through workshop
  registrations)
• He spent his time each month during July June
  working with districts to improve test scores and
  presenting at RIC workshops.

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Practice QA - 2

• Does Kevin have to report his time?
• No, because he is funded from two unrestricted
  programs that are not based on a contract and
  have no reporting requirements.

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Practice Facts - 3

• Molly works in JCCS and is paid from the
  following resource-subs
• 2410-100 JCCS Court Teachers 65
• 3010-400 Title I Basic Grant 35
• Molly spent her time during July December
  teaching a class of students all of whom are
  eligible for Title I services.

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Practice QA - 3

• Does Molly have to report her time?
• Yes, because she is paid from state and federal
  funds
• Does Molly have to report semiannually or
  monthly?
• Monthly, because she is paid from a combination
  of federal and non-federal resources
• Who must sign the form?
• Molly and her manager

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Practice Facts - 4

• Samantha works in ROP and is paid from the
  following resource-subs
• 3555-401 Perkins 132 100
• Samantha spent her time from July December
  working on Carl Perkins about 75 of her time and
  working on ROP administration about 25 of her
  time.

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Practice QA - 4

• Does Samantha have to report her time?
• Yes, because she is paid from a federal program
• Does Samantha have to report semiannually or
  monthly?
• Semiannually because she is paid from a single
  federal program
• Who can sign the form?
• Samantha or her Manager
• But

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Practice QA - 4

• Once Samantha reports that she spent her time for
  July December working on projects other than
  Perkins,
• Her payroll for July December will have to be
  adjusted to charge her salary to match her time
• 3555-401 Perkins 132 75
• 6350-710 ROP Management 25
• She will begin monthly reporting as of January
  because she is now working under two categorical
  programs.

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Thank you!