An instrument was developed to record adult basic education instructional time and funding data and predict future cost allocation to meet governmental regulations. Findings of a literature review were as follows: funding for such activities is tied to accounting for previous expenditures; continued funding is contingent upon post-activity reporting; and volumes of directives on how to report funding expenditures are available from state and federal guidelines. Five procedures were followed to develop a product to collect data relating to staff accounting and assurance documentation of instructional time: (1) literature was reviewed concerning staff accounting directives from the Wisconsin Technical College System (WTCSB) and Office of Management and Budget (OMB); (2) evaluation criteria were established to guide the product development process, in compliance with OMB Circular guidelines; (3) the formative committee evaluated time sheets presented by staff, by interpreting the recorded data and determining the value of each data element, and staff completed the time sheets during the field test and critiqued the form for ease of completion, simplicity, and readability; (4) the formative committee redesigned and field tested the time sheet; and (5) the final product was submitted after modifications. It was concluded that the simplified, single-page time card instrument was able to track staff accounting data and capture all assurance documentation data required to satisfy OMB regulations and WTCSB guidelines. (Appendixes contain 12 references and a sample basic education staff time card.) (YLB)