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ALASBO Power Lunch

ALASBO Power Lunch. Time and Effort Reporting. General Outline of Training. Purpose and Learning Objectives Training Topic Questions. PURPOSE. Discuss regulatory authority and requirements for federal grant time & effort reporting. Learning Objectives. Source of regulatory authority

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ALASBO Power Lunch

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  1. ALASBO Power Lunch Time and Effort Reporting 7/22/10

  2. General Outline of Training • Purpose and Learning Objectives • Training Topic • Questions 7/22/10

  3. PURPOSE Discuss regulatory authority and requirements for federal grant time & effort reporting 7/22/10

  4. Learning Objectives • Source of regulatory authority • Time and effort requirements • Sample time and effort documentation 7/22/10

  5. Time and Effort Reporting – Where are the Requirements? • Required under OMB’s Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments • Attachment B, Selected Items of Cost, Item 11, Compensation for Personnel Services, para. h, Support of Salaries and Wages. 7/22/10

  6. When is Time and Effort Reporting Required? • Time and effort reporting is required when any part of an individual’s salary is: • Charged to a federal program. • Used as a required match for a federal program (even though not charged to a federal program). 7/22/10

  7. When is Time and Effort Reporting Required (cont.)? • Must demonstrate=If employee paid with federal funds, then employee worked on that specific federal program and/or cost objective. 7/22/10

  8. Terminology Differences • Payroll records • Worked 8:00 to 5:00 • Time and effort records • Worked 50% on Title I administration and 50% on non-federal 7/22/10

  9. What Type of Reporting is Required? • Single or blended cost objective • Semi annual certification • Multiple cost objectives • Personnel activity reports (PARs) 7/22/10

  10. What is a “Cost Objective” • Circular A-87 Definition: A function, organizational subdivision, contract, grant or other activity for which cost data are needed and for which costs are incurred. 7/22/10

  11. Typical Examples of a Single Cost Objective • Federal Program: Title I Part A; Carl Perkins; IDEA; ARRA Stimulus and Stabilization Grants • Federal Program Cost Objective: • Title I Program Services; • Title I Administration; • Title I Parent Involvement; • Stabilization Grant; 7/22/10

  12. Typical Examples of Multiple Cost Objectives If an employee works on: • More than one federal award (with different cost objectives); • A federal award and a non-federal award (with different cost objectives); • A federal award with specific earmarking or matching requirements 7/22/10

  13. “Blended” Cost Objective Cost objective as defined in the Montana Compact: • A set of work activities that are allowable to one or more funding sources and which may be funded out of a variety of eligible funding sources where the activities and purposes or population served are not distinguishable. 7/22/10

  14. “Blended” Cost Objective (cont.) • Provides flexibility because focus is on “work activity” • OK to simply report activity and not specific federal program cost objective • Activity must be allowable under grant 7/22/10

  15. Typical Examples of a Blended Cost Objective The set of work activities allowable under: • Federal IDEA funds and State and/or local special education funds • Professional development that is allowable under more than one federal program (i.e., professional development that is authorized under Titles I, II, and V) • A federal program and its state/local match 7/22/10

  16. What is a semi-annual certification? • Statement individual(s) worked solely on activities related to a single (or blended) cost objective • Completed at least every six months • Signed by employee or supervisor with first-hand knowledge of work performed 7/22/10

  17. Sample Semi-Annual Certification • If employee is subject to semi-annual certification, send certification to direct supervisors twice a year. • Consider using two different certifications: • Single Cost Objective, and Single Cost Objective 7/22/10

  18. Sample Semi-Annual Certification (cont.) • Two different certifications (cont): • Single Grant Single Grant 7/22/10

  19. What is a Bi-Weekly Personnel Activity Report (PAR)? • Accounts for total employee effort as units of time as opposed to percentages. • Prepared & signed at least monthly (must coincide w/one or more pay periods). • Must be Signed by employee. 7/22/10

  20. What is a Bi-Weekly PAR (cont.)? • Reflects actual work performed (not budgeted % or FTE). • Agrees to supporting documentation. 7/22/10

  21. What Type of PAR Supporting documentation is Needed? • Requires a judgment call • Examples include, but are not limited to: • Lesson plans • Calendar notes • Time log 7/22/10

  22. Sample Personnel Activity Report 7/22/10

  23. When is a PAR “Reconciliation” Required? • IF: Payroll is processed based on budgeted or estimated time and effort. • THEN: Payroll records must be compared to time and effort reports as least quarterly. 7/22/10

  24. When is an Accounting Adjustment Required? If the qtrly difference is 10% or more: • Payroll charges must be adjusted at the time of comparison. • AND: The following quarter’s estimate must be adjusted to more closely reflect actual activity. If the qtrly difference is less than 10%: • No action required until next quarterly reconciliation. • BUT: Difference between estimated and actual time as supported by time and effort reports must be adjusted at year-end regardless of size. 7/22/10

  25. Sample PAR Reconciliation • The leave analysis box at the bottom allows us to allocate leave taken during the pay period to the various funding sources based on actual hours worked. • Pay attention to the difference between actual effort and budgeted effort. 7/22/10

  26. Determination of Semi-Annual Certification or PAR • Sample of form you might use for: • Employees new to the District • Employees transferring to your grant • Terminating employees if no rehire. • Helps determines if the position is subject to semi-annual certification or PAR reporting. 7/22/10

  27. Time and Effort Reporting • General discussion • Questions? 7/22/10

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