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Time Accounting Procedures

San Diego Unified School District has two time accounting procedures currently in place.

Time Accounting Procedure 1- Time Accounting Certification (TAC)

TAC for School Sites is printed every month by site timekeepers as part of the monthly payroll requirements.  This report is also known as an Allocations Status by Assignment report.  Site administrators certify the funding sources and FTE of all employees at their school site.  This report regardless of Title 1 status is sent to the SPSA department every six months as outlined in Site Operations Bulletin No. 38. 

TAC for Central Departments is generated by the Research and Evaluation department every six months and emailed to department supervisors/directors who certify the funding sources and FTE of all employees in their department.  This report is also known as the Semi-Annual Time Certification Report.  After verification, this report is sent to the SPSA department every six months as outlined in Site Operations Bulletin No. 37.

Time Accounting Certification Procedure 2- Time and Effort Reporting (TER)

TER is completed on a monthly basis for all SDUSD employees who are cofounded by federal dollars (Title I, II, III, IV, and or ESSER). The flowchart below helps explain the two procedures. See below for further information on both Time Accounting Certification (TAC) and Time and Effort Reporting (TER) as outlined in Site Operations Bulletin No. 39.


Time Accounting Certification

SITE OPERATIONS BULLETIN NO. 37:  Time Accounting Certification (TAC) Report for Central Departments July 2023 - June 2024 Network Superintendents, Division and Department Heads


Attachment: Job Aid – Allocation Status by Assignment Report


Time and Effort Reporting

San Diego Unified School District Time Accounting procedures were revised in May 2019, and now state that all Central Office employees funded in part by federal funds (aka co-funded) will be required to complete, sign and submit a report monthly verifying their hours worked under specific cost objectives and/or funding sources.

Federal and State regulations require the reporting of time worked for all personnel who receive payment from federal funds on a monthly basis. It is important in ensuring that federal funds are used to pay only their proportionate share of personnel costs.  Failure to complete and/or provide this documentation results in penalties that must be paid for by using a school or office’s General Funds. For additional information, please see Uniform Guidance Policies for Federal Resource Compensation (AR 3235) and current Administrative Circulars (see below).

SITE OPERATIONS BULLETIN NO. 39TIME AND EFFORT REPORT PROCESS FOR CENTRAL DEPARTMENTS: 2023-2024: Department Supervisors/Directors of Multiple Cost Objective Employees


TER Resources

SDUSD - Time and Effort Training Co-Funded all Titles CO 2023-24.pdf

2023-24 - Time and Effort Report (TER) Calendar*12 Month TER Calendar (23-24) 



Strategic Planning for Student Achievement 
4100 Normal St., Rm. 3126
San Diego, CA 92103

Phone (619) 725-5605
Fax (619) 725-7055