Payroll Certification Procedures

All employee salaries and wages charged to Federal awards must be documented in writing and accurately reflect the work performed (2 CFR 200.430, Paragraph (i)).

Single Cost Objective/Activity

(Payroll Certification Form PC1, revised November 2020)

  1. This form is used when an employee is paid from only one federal fund program ID or is paid from multiple funding sources (including at least one federal fund program ID) for a single cost objective/activity. For example, if a person is paid as a Title I coordinator with WSF and Title I funds, this would be considered a single cost objective.
  2. The full Cost Objective, Grant Name and Program ID number (as noted in the Allocation Notice) must be identified (e.g., ESEA 21CCLC Cohort 13 18050).
  3. Only one signature is required. The form may be signed by the employee OR the supervisor with firsthand knowledge of the work that was performed by the employee.
  4. The form must be completed twice a year, within thirty (30) days after December 31 for the period July to December, and within thirty (30) days after June 30 for the period January to June.
  5. If end dates other than December 31 and June 30 are used, the signature date must be within 30 days after the end date.
  6. The form should encompass all of the employee’s time.

Multiple Cost Objectives/Activities

(Payroll Certification Form PC2, revised August 2020)

  1. This form is used when an employee is paid from more than one program ID, at least one program ID is federal and the employee works on multiple cost objectives/activities.
  2. The form must distribute the employee’s effort on multiple cost objectives by percentages and encompass the employee’s total time and effort during the period (100%). Two signatures are required (employee and supervisor signatures).
  3. The form must be completed monthly by the employee and the employee’s supervisor, no later than thirty (30) days after each month.
  4. The form should be signed after the period or performance.

Payroll Certification Forms

The original payroll certification form(s) must be maintained in the school or office and be prepared for monitoring.

Supporting Documents

As supporting documentation for the payroll certification forms, HIDOE must maintain proper timesheet documentation of each employee charged to federal grants. Attachments E1, E2, and E3 are samples of timesheets that may be used. Time sheets must include:

    1. Employee’s legal name;
    2. Funding source (for each program);
    3. Work schedule (for each program);
    4. Sign in/out time;
    5. Dates;
    6. Employee’s initials;
    7. Supervisor signature;
    8. Total hours worked per pay period; and
    9. Time of work for that employer.