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Substitute System of Time-and-Effort Reporting for Employees Supported by Multiple Cost Objectives


The substitute system of time-and-effort reporting was made available to employees supported by multiple cost objectives by the US Department of Education in a September 7, 2012, letter. TEA issued a To the Administrator Addressed letter on May 14, 2013, describing the substitute system and its requirements for school year 2013-2014.

Before the substitute system was implemented, employees supported by multiple cost objectives were required to document their time and effort every month through personnel activity reports (PARs) or equivalent documentation. Under the substitute system of time-and-effort reporting, semiannual certification of time and effort is permitted for employees who meet the following conditions:

  • The employee must currently work on a schedule that includes multiple activities or cost objectives that must be supported by monthly PARs.
  • The employee must work on specific activities or cost objectives based on a predetermined schedule.
  • The employee may not work on multiple activities or cost objectives at the exact same time on his or her schedule.

All Texas LEAs, including all open-enrollment charter schools, are eligible to implement the substitute system.

For further information about the substitute system, please consult the supporting materials supplied in the following section. If you have any further questions, email

List of Approved LEAs

The list of LEAs approved to use the substitute system is linked below. This list will be updated weekly. TEA will no longer send confirmation letters to approved LEAs. If your LEA has submitted the required LEA management certification form, allow two weeks from the submission date for your LEA to appear on this list. If after that time your LEA is still not listed, email the Division of Grants Administration at

2013-2014 school year list of approved LEAs, sorted alphabetically by LEA name

Supporting Materials (FAQ and PowerPoint)

FAQ (updated 03-14-2013)

PowerPoint presented at the December 19, 2012, and January 14 and 15, 2013, TETNs (with voiceover narration)

Management Certification for Substitute System of Time-and-Effort Reporting

Management certification (PDF 154 KB)

This form is required of all LEAs with employees who choose to implement the substitute system of time-and-effort reporting. The LEA must complete the form and submit it to TEA by email (to, fax (to 512-463-9811), or mail at the following address:

Texas Education Agency
Division of Grants Administration
1701 North Congress Avenue
Austin TX 78701

The LEA must complete and submit a new form for every school year in which the substitute system is implemented. To be eligible to participate in the substitute system for the 2013-2014 school year, the LEA must submit the management certification by Monday, November 4, 2013. This deadline is final and will not be extended.

Employee Schedule and Certification

Employee schedule and certification (Excel 60 KB)

Completed sample employee schedule and certification (PDF 112 KB)

Employees who meet the above conditions and choose to implement the substitute system of time-and-effort reporting must complete a work schedule and sign a certification form. The schedule and certification must be submitted to the LEA business office. If the employee's schedule changes substantively (by more than 10%), the employee must complete and submit an updated schedule.

The attached autocalculating Excel spreadsheet, developed by TEA, incorporates both the employee work schedule and certification form. It includes all elements that TEA auditors are required to check in ensuring compliance with the substitute system. LEAs are not required to use this spreadsheet and may instead develop their own employee work schedule and certification forms.

LEAs that choose to use the TEA-developed spreadsheet should note that the first tab of the spreadsheet provides instructions for completing the schedule and certification. In addition, on the schedule tab, one program is selected in the program table and one row of the schedule completed. This text is provided as a sample only to demonstrate where the dropdown menus are located. Please delete this sample text before completing the schedule.

Page last modified on 4/15/2014 08:30:21 AM.