Is there a minimum documentation requirement for an employee funded solely (100%) from a single federal categorical program or cost objective?
Yes, if an employee is funded solely (100%) from a single federal categorical program or cost objective, the minimum requirement for documenting salary or wages is a semi-annual certification by the employee that he/she worked solely on the federal categorical or cost objective. The certification must be signed by the employee or by the supervisor having first hand knowledge of the work performed. [A-87, Section 11(h)(3)]. When a Schoolwide Program (SWP) is in place, LEAs may use Improving America’s Schools Act (IASA) Title I funds in combination with other federal funds, and state and local general purpose funds, in order to upgrade the entire educational program in a school (Title I, Part A, Subpart 1, Section 1114) an employee working solely on a SWP is considered to be funded from one cost objective and the semi-annual certification is sufficient for time accounting. It is important that each person responsible for salaries and wages charged to federal programs become familiar with
