Time and Effort
Documenting Salaries and Wages
According to the California School Accounting Manual (CSAM), documentation of salaries and wages is often necessary to support charges to specific funding sources (resources), instructional settings (goals), and activities (functions).
Also, the Code of Federal Regulations (CFR) requires that documentation for personnel expenses charged directly or indirectly against federally-sponsored projects be supported by a system of internal controls which provide reasonable assurance that the charges are accurate, reasonable, necessary and allowable in accordance with applicable program requirements.
FCSS Sample Procedure and Forms
Disclaimer
Each agency school should consult with its external auditor for additional information on time and effort reporting. The information contained herein is provided for informational and reference purposes only. The Fresno County Superintendent of Schools has not independently verified its contents, and its provision does not constitute any such verification. This information should not be taken as constituting legal advice, and any questions regarding its contents should be referred to independent counsel before relying upon any information contained therein.
Schools Time Accounting Sample
2025-26, Periodic Certification Sample.xlsx
2025-26, Blanket Periodic Certification Sample.xlsx
2025-26, Periodic Certification with Predetermined Schedule Sample.xlsx
2025-26, Personnel Activity Report Sample.xlsx
Scenario
An employee is split-coded between state special education funds and Federal IDEA funds. The services provided, and the populations served, are eligible and allowable under both resources. Does this employee complete a periodic time sheet or a monthly personnel activity report? Answer: Please see our Frequently Asked Questions FAQ8.
