Substitute System for
Time and Effort
Dr. Jamie Bryson
State and Federal Programs Practitioner and Partner
Systemic Educational Technology (SET2Plan)
[email protected]
Substitute System of
Time and Effort Reporting
The federal time-and-effort reporting requirement comes from the US
Department of Education’s Education Department General
Administrative Regulations (EDGAR). EDGAR requires employees
(paid in any part with federal funds) who work on multiple activities
or cost objectives to document their time and effort.
To reduce the burden, of completing, submitting and maintaining
monthly documentation (Personnel Activity Reports - PARs), the U.S.
Department of Education (USDE) has approved a substitute system.
Through an approved "substitute system” qualifying employees may
submit semiannual certifications instead of monthly Personnel Activity
Reports (PARs).
Substitute System of
Time and Effort Reporting: Eligibility
To be eligible to document time and effort under the substitute
system, employees must meet the following three tests:
1. Currently work on a schedule that includes multiple activities
or cost objectives that must be supported by monthly
personnel activity reports
2. Work on specific activities or cost objectives based on a
predetermined schedule
3. Not work on multiple activities or cost objectives at the exact
same time on their schedule.
Substitute System of
Time and Effort Reporting: Cost objectives
1. Currently work on a schedule that includes multiple activities or cost objectives
that must be supported by monthly personnel activity reports
Single cost objective - It is possible for an employee to work on a single cost objective
even if the employee works on more than one Federal award or Federal and non-federal
award.
• If the employee’s salary can be supported in full from each funding source, it
is a single cost objective.
• Documentation requirements are covered by a semi-annual certification. [The
state’s Ed-Flex waiver authority waives this semiannual certification, as long as job
descriptions are on file, with dated signature of employee and supervisor, for programs
covered under Ed-Flex.]
Substitute System of
Time and Effort Reporting: Cost objectives
1. Currently work on a schedule that includes multiple activities or cost
objectives that must be supported by monthly personnel activity reports
Multiple cost objective - Employees who work on multiple activities or cost
objectives are required to maintain monthly personnel activity reports (PARS) to
support the distribution of the salaries or wages.
• If the employee has a set/predetermined schedule and is not performing both
jobs at the same time, the employee can be eligible for the Substitute
System of Time and Effort, instead of submitting Personnel Activity Reports.
Substitute System of
Time and Effort Reporting: Eligibility
2. Work on specific activities 0r cost objectives based on a predetermined schedule
• If an employee regularly works on the same programs but never knows from day to
day how much time she will spend on each that employee does not meet the
requirement stating that the schedule must be predetermined (regular and consistent).
• If the employee’s regular schedule changes regularly, such as every month, the
substitute system will not work for that employee. In that case, the employee must
continue with the monthly personnel activity report.
• However, if changes to the employee’s schedule occur less frequently, such as once
every three or four months, the employee could use the substitute system as
long as he or she resubmits the schedule and certification whenever the schedule
changes by more than 10%.
Substitute System of
Time and Effort Reporting: Eligibility
To be eligible to document time and effort under the substitute
system, employees must meet the following three tests:
3. Not work on multiple activities or cost objectives at the exact
same time on their schedule.
Substitute System of Time and Effort Reporting
LEA Requirement: Management Certification
USDE requires LEAs to submit a management certification form to
TEA before your employees may participate in the substitute system.
You must submit a new management certification form for each school
year. Even if you submitted a management certification form for the
2015-2016 school year, you must submit a new form for 2016-2017.
The management certification form is only required to be submitted
once per school year. The time of submission determines when you
may use the substitute system for the 2016-2017 school year:
SUBMIT BY:
FALL
Sept. 15, 2016
X
Dec. 15, 2016
May 15, 2017
SPRING SUMMER
X
X
X
X
X
Substitute System of Time and Effort Reporting
LEA Requirement: Management Certification
Submit your signed, completed
Management Certification to TEA
by email (to [email protected]),
fax (to 512-463-9811), or mail at the following address:
Texas Education Agency
Division of Grants Administration
1701 North Congress Avenue
Austin, TX 78701
Substitute System of Time and Effort Reporting
LEA Requirement: Management Certification
The list of LEAs with approved Management Certifications can be
found here http://www.tea.texas.gov/WorkArea/DownloadAsset.aspx?
id=51539609349.
• Allow two weeks from the time you submit your form for your LEA to
appear on this list.
• If your LEA is still not listed, email the Division of Grants
Administration at [email protected].
Substitute System of Time and Effort Reporting
Employee Eligibility/Requirements
Employees must meet eligibility requirements • The employee’s schedule must include multiple activities
or cost objectives.
• The employee must work on a set schedule. AND
• The employee may not work on multiple activities or
cost objectives at the exact same time. AND must complete and submit an employee schedule
and certification.
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
USDE requires participating employees to complete an employee
schedule and certification form http://tea.texas.gov/WorkArea/
DownloadAsset.aspx?id=25769821619.
• This form was developed by TEA.
• It includes all elements that TEA auditors will check.
• TEA provides a sample schedule and certification http://tea.texas.gov/
WorkArea/DownloadAsset.aspx?id=25769821620 to see how the form
should be completed.
You may use the TEA form, or you may develop your own.
• If you develop your own form, ensure it includes all required elements.
• All your employees must use the same form.
SST Video 1: SCHEDULE
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
• The LEA keeps a copy of each participating employee’s schedule
and certification; you do not submit these documents to TEA.
• The person completing the schedule should have first-hand
knowledge of the employee’s schedule. If someone other than the
employee completes the schedule, the LEA must ensure the
accuracy of the data because the records will be audited.
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
• If an employee works a block schedule, instead of filling out all
the columns for Monday through Friday, the employee will use two
columns (or more as needed) and write a note at the bottom
explaining that the schedule is a block schedule.
SST Video 2: Certificate
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
• The employee certification is completed after the fact, to
document time the employee has actually worked.
• Participating employees must complete the schedule and
certification at least every six months.
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
• To meet the requirement that the certification coincide with one
or more pay periods, the certification must be signed immediately
after the last pay period of the time span being certified (that is,
the last pay period of the school semester or six-month period).
• An employee must complete a new schedule and certification if his
or her schedule changes by more than 10 percent during the year.
Substitute System Schedule
Change Example
Original Schedule: August 20 - December 31
Schedule changes by >10% on Nov. 1.
Prepare a new schedule for the period of Nov. 1 - Dec. 31.
Prepare the second semester schedule for Jan. 1 - June 1.
Substitute System for
Federally Funded Employees
The federal time and effort reporting requirement applies
only to employees who are funded in full or in part with
federal funds. The use of the Substitute System is beneficial in reducing
the burden of keeping monthly Personnel Activity reports
and allowing employees more time to focus on
performing their jobs and improving instructional
programs.
Substitute System of Time and Effort Reporting
Employee Schedule and Certification
Refer to this substitute system FAQ http://tea.texas.gov/WorkArea/
linkit.aspx?LinkIdentifier=id&ItemID=25769810955&libID=25769810969
for answers to common questions.
For answers to other questions about the substitute system, contact the
Division of Grants Administration at (512) 463-8525 or
[email protected].
Contact: Dr. Jamie Bryson
[email protected]