Support of Salaries and Wages. These standards regarding time distribution are in addition to the standards for payroll documentation.
Support of Salaries and Wages. The Uniform Grant Guidance cost principles provide that charges to Federal awards for salaries and wages, whether treated as direct or indirect cost, will be based on payrolls documented in accordance with generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. Additionally, support of salaries and wages must meet the time distribution standards of the Uniform Grant Guidance cost principles. These standards, in part, provide that: • Where employees are expected to work solely on a single federal grant or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first- hand knowledge of the work performed by the employee. • Where employees work on multiple activities or cost objects, a distribution of their Revised 5/8/2018 Page 9 of 22 salaries or wages will be supported by personnel activity reports or equivalent documentation which: o reflects an after-the-fact distribution of the actual activity of each employee o accounts for the total activity for which the employee is compensated o is prepared at least monthly and coincides with one or more pay periods and o is signed by the employee. This documentation support is required when employees work on more than one federal project; a federal project and a non-federal project, or an indirect cost activity and a direct cost activity. Note: Any position considered by PDE allowable to be funded under the Intermediate Unit Core funds, is not an allowable cost to the Early Intervention program.
Support of Salaries and Wages. Charges to the program for salaries and wages of CONTRACTOR’s employees shall be based upon documented payrolls approved by a responsible official of CONTRACTOR. The distribution of salaries and wages must be supported by personnel activity reports as specified herein. Reports effecting the distribution of activity of each employee must be maintained for all staff members, professional and nonprofessional, whose compensation is charged, in whole or in part, directly to this agreement.
