TIME AND EFFORT
ADDED FLEXIBILITY FOR DISTRICTS
ED GRANTED FLEXIBILITY IN TIME AND
EFFORT REPORTING
• The Department of Education (ED) has taken steps
in an attempt to reduce the burden of time and
effort reporting as required under Office of
Management and Budget (OMB) Circular A-87.
• This published guidance is entitled “Granting
Administrative Flexibility for Better Measures of
Success”.
NEW GUIDANCE/CLARIFICATION
• The department has taken two actions as a result of
this publication.
• First, they are permitting the Office of Superintendent of
Public Instruction (OSPI) to implement a substitute time and
effort system.
• Secondly, they provided guidance to clarify the meaning of
a “single cost objective”. The latter has no policy impact on
districts, it’s merely for the sake of clarification.
WHO AND WHAT?
• Regarding the implementation of a substitute
system for time and effort reporting, ED is permitting
staff who work a fixed pre-determine schedule that
includes activities in multiple cost objectives to
submit only a “Semi-Annual Certification” of time
worked by activity rather than currently required
Personnel Activity Reports (PAR), if certain guidelines
are met.
CURRENT PRACTICE
• In practice, many of the individuals in school districts
have fixed schedules (class schedules) that do not
change from week to week (meaning carry out the
same duties for the same amount of time each pay
period) and if a PAR is required, it would look
identical every month with a new date and
signatures.
SUBSTITUTE SYSTEM
• To reduce burden, ED is permitting OSPI to
implement a substitute system allowing certain
employees in a school district to use alternative
documentation for supporting salaries and wages,
such as a teacher’s class schedule. The employee
would then need to certify semi-annually that the
schedule reflects actual time worked in each
activity for the period being certified.
WHAT YOU NEED TO DO
• In order to implement this substitute system in your
district, you need to:
• Ensure the system meets the minimum guidelines as published
by ED (see document entitled “ED substitute system
guidelines”).
• Document your substitute system and retain for
audit/monitoring.
• Complete and return the certification form provided (see
document entitled “Substitute System Fixed Schedule
Certification form”) to jennifer.carrougher@k12.wa.us or by mail
at 600 S. Washington Street, Olympia, WA 98504-7200.
Note: We will incorporate this guidance into the next update of the
Time and Effort Bulletin.
WHERE IS THE GUIDANCE?
• The following documents are being posted with this
PowerPoint:
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ED Time and Effort Letter
ED Single Cost Objective Guidance
ED Sample Employee Certification and Fixed Schedule
Ed Substitute System Guidelines
Substitute System Fixed Schedule Certification Form
QUESTIONS?
Questions regarding this information should be
directed to Jennifer Carrougher, Director, Audit
Management and Resolution, OSPI, at 360-725-6288.