As a recipient of federal funds, the West Contra Costa Unified School District (WCCUSD) must implement regulations and controls to ensure that the intended results of these funding sources are achieved. Specifically, the District must comply with the Uniform Administration Request, Cost Principles, and Audit Requirements to Federal Awards: 2 CFR Part 200.430(i) requirements for personnel expenses charged directly or indirectly against federally-sponsored projects. These salaries must be supported by a system of internal controls that provides reasonable assurance that the charges are accurate, allowable (under the rules of the federal grant), and properly allocated. This process ensures that salaries and wages are properly expended and that the actual effort is consistent with the anticipated initial (budgeted) effort. The WCCUSD time and effort reporting policies are intended to meet this requirement.

Federal Time Accounting Training 2024-25

Time Accounting Policy and Procedure