I would say that if a known df'd person turned in a time report, I would expect the elders not to add that to the monthly total.
But I knew an inactive jw (for 3 years) not attending meetings, turned in 3 years worth of time reports, and that congregation's elders added it to their report to the head jws in NY. But he did not attend the meetings then or ever and never turned in a time report after that. He was his little test of their honesty.