Instructions: Substitute System Time Accounting
Consolidated Application and Reporting System data entry instructions for the 2025–26 Substitute System for Time Accounting data collection form.Data Collection Purpose
As an alternative to a personnel activity report (PAR) or equivalent documentation, federal regulations allow for substitute systems for documenting employee time and effort. Two optional substitute systems have been approved for California local educational agencies (LEAs).
Only the newer "predetermined schedule" substitute system requires approval from the California Department of Education (CDE). The CDE approval process is administered via the Consolidated Application, and approval is automatically granted when the LEA submits and certifies this data collection form. LEA certifications may be used by auditors and by CDE oversight personnel when conducting audits and sub-recipient monitoring of the substitute time-and-effort system. LEAs that intend to continue using PARs or the older “sampling method” substitute system do not need to complete this page, as CDE approval is not required for either.
Detailed information on documenting salaries and wages, including both substitute systems of time accounting, are described in Procedure 905 in the CDE California School Accounting Manual located on the Definitions, Instructions, and Procedures web page.CDE Program Staff Contacts
Primary Contact
Hilary Thomson
Education Fiscal Services Assistant
Fiscal Oversight and Support Office
hthomson@cde.ca.gov
916-323-0765
Secondary Contact
Financial Accountability and Information Services Office
SACSInfo@cde.ca.gov
916-322-1770
Procedures
| Step | Action | Program Instructions |
|---|---|---|
1 |
Select whether the LEA is Requesting Authorization. |
Required field. Select “Yes” or “No.” |
| 2 | Provide a Disclosure of any known deficiencies with the substitute system or known challenges with implementing the system. | If request for authorization is “Yes,” then a disclosure statement is required. Maximum 500 characters. |
Error Messages
| Field Name | Error Message | Resolution |
|---|---|---|
Known Deficiencies Comment |
An explanation of known deficiencies is required. | If the request for authorization is “Yes,” then this field is required. |