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ALASBO Power Lunch Time and Effort Reporting 7/22/101.

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Presentation on theme: "ALASBO Power Lunch Time and Effort Reporting 7/22/101."— Presentation transcript:

1 ALASBO Power Lunch Time and Effort Reporting 7/22/101

2 General Outline of Training Purpose and Learning Objectives Training Topic Questions 7/22/102

3 PURPOSE Discuss regulatory authority and requirements for federal grant time & effort reporting 7/22/103

4 Learning Objectives Source of regulatory authority Time and effort requirements Sample time and effort documentation 7/22/104

5 Time and Effort Reporting – Where are the Requirements? Required under OMBs 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. 7/22/105

6 When is Time and Effort Reporting Required? Time and effort reporting is required when any part of an individuals salary is: Charged to a federal program. Used as a required match for a federal program (even though not charged to a federal program). 7/22/106

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. 7/22/107

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 7/22/108

9 What Type of Reporting is Required? Single or blended cost objective Semi annual certification Multiple cost objectives Personnel activity reports (PARs) 7/22/109

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. 7/22/1010

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; 7/22/1011

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 7/22/1012

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. 7/22/1013

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 7/22/1014

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 7/22/1015

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 7/22/1016

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 7/22/1017 Single Cost Objective

18 Sample Semi-Annual Certification (cont.) Two different certifications (cont): Single Grant 7/22/1018 Single Grant

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. 7/22/1019

20 What is a Bi-Weekly PAR (cont.)? Reflects actual work performed (not budgeted % or FTE). Agrees to supporting documentation. 7/22/1020

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 7/22/1021

22 Sample Personnel Activity Report 7/22/1022

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. 7/22/1023

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 quarters 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. 7/22/1024

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. 7/22/1025

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. 7/22/1026

27 Time and Effort Reporting General discussion Questions? 7/22/1027

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