Staff/Personnel Overview

Use of Federal funds for Salaries/Wages and Fringe Benefits

In Part 200 of the Education Department General Administrative Regulations (EDGAR), the cost category “Compensation – Personal Services” includes rules on the use of federal funds for salaries/wages and fringe benefits.

  • For salaries and wages to be allowable under all federal grant programs, all employees who are paid with federal funds must maintain Time and Effort Records (2CFR200.430(i)) referred to as Time Distribution Records.
  • Entities must document:
  1. Time and Attendance – Reflects the hours the employee worked on a given day, as documented in the payroll system
  2. Time and Effort – Reflects the federal programs on which the employee spent effort during his or her workday (2 CFR 200.430 (a)(3))
  • Supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
  • EDGAR contains federal rules for determining the allowable use of federal funds for fringe benefits. Fringe benefits are generally allowable costs as long as they are reasonable and are required by the law, agreement, or established policy (2 CFR 200.431(a)).

Important

Payroll certification is REQUIRED for all 21CCLC programs – both HIDOE and non-HIDOE programs.

  • Schools and offices are no longer required to send (e.g. mail, fax, or email) copies of the payroll certification forms to the Department. The original payroll certification forms must continue to be maintained at the school or office.
  • Periodic monitoring visits to ensure compliance with payroll certification procedures may be conducted by the Community Engagement Branch. Notification to the appropriate school or office will be given prior to the monitoring.

Indicators

Time sheets completed for all personnel paid with 21st Century Grant Funds Staff/Personnel list:

  • 21CCLC Personnel – paid and volunteer
  • Staff Time and Attendance sheets
  • Staff Time and Effort sheets
  • Hiring Guidelines/Personnel Guidelines
  • Completed Payroll Certification for all programs

Possible Evidence

  • DOE Memos and Notices
  • Payroll certification chart
  • Time and Effort sheet align with payroll certification (as applicable) and Principal Report/Master Report
  • Current list of all 21CCLC personnel (paid and volunteer) – including instructional and administrative
  • Hiring Guidelines/Personnel Guidelines
  • Appropriate Payroll Certifications for all personnel for single or multiple objectives
  • Appropriate signatures
  • Proper time periods recorded
  • Date of documentation completed within the 30-day time period after the execution of services (supervisor and employee)
  • Proper calculation of percentage of time for multiple objectives