New guidelines to provide more flexibility and certainty in meeting federal time distribution recordkeeping requirements for U.S. Department of Education programs are outlined in this document. Directed to state, local and Indian tribal governments, the new guidelines are expected to avoid audit appeals and disputes, freeing teachers and administrators to educate, and encouraging the creative use of resources from different federal, state, and local programs in the classroom setting. The new guidelines will maintain accountability and decrease the amount of time spent tabulating and litigating. The guidelines pertain to payroll documentation, time distribution records, standards for time distribution records, substitute systems for meeting requirements, written requests for guidance, professional standards, consequences of failure to meet requirements, and continuing review. The guidelines are effectibve on issuance. (LMI)