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Created: Adopted: 27 Jan 2026

CM – Logan City School District  
Time and Effort Reporting Policy & Procedures 

Logan City School District employees whose compensation is paid from federal and state funds must maintain accurate documentation of the time and effort they spend on federally and non-federally funded activities. Documentation will follow Code of Federal Regulations requirements and district procedures. 2CFR 200.430 and Administrative Board Rules R277-113(5)(6) 

Single Cost Objective 

Logan City School District employees who work solely on a single federal or non-federal program or cost objective will complete a certification semi-annually, signed and dated by the employee, principal and/or director with first-hand knowledge of the time spent. This will be documented as 100% of the employee’s effort worked on the assigned program. 

Multiple Cost Objectives 

Logan City School District employees who work on multiple federal programs or a mix of federal and non-federal activities will maintain monthly time and effort records that reflect actual percentage of work performed, totaling 100%. Time and Effort Payroll Certification will be signed and dated by the employee, principal and/or director with first-hand knowledge of the time spent. 

Retention 

All documentation related to time and effort reporting will be retained for 5 years in accordance with federal recordkeeping requirements. Electronic and manual copies of effort reports and certifications will be collected by an administrative assistant designee of the program director. 2CFR 200.334 

Responsibility 

Departments with the responsibility to manage federal funds will provide training during onboarding and at least annually, forms, and oversight to ensure compliance with federal requirements. Directors and employees are responsible for accurate and timely reporting.