Time accounting documentation is required for all employees whose salaries and wages are paid, in part or in full, from restricted resources, both federal and state. These restricted resources include the entirety of the 2000—9999 range in the State’s Standardized Account Coding Structure (SACS). Examples of employees include Community Outreach Liaisons, Teacher Consultants, Clinicians, Classroom Aides, Specialists, and many other classified and certificated employees. A full payroll report can be obtained to determine which employees are funded from federal and state resources.
These employees can be categorized in one of two ways based upon how they are funded:
1. Single-funded employees: Employees whose salary and wages are paid 100% from a restricted resource or whose cost-objective (work activity) is homogenous between resources (CSAM 905-2).
2. Multi-funded employees: Employees whose salary and wages are paid from multiple resources, including at least one restricted resource (CSAM 905-4).