office of special education time and effort reporting presenters: michael wynn, cfe
DESCRIPTION
Office of Special Education TIME AND EFFORT REPORTING Presenters: Michael Wynn, CFE Grants Management Certified Nancy Jo Serna, CPA Grants Management Certified. Time and Effort Regulations. 2 CFR 225 (Formally known as OMB Circular A-87) Attachment B, Item 8h. Time and Effort Overview. - PowerPoint PPT PresentationTRANSCRIPT
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Office of Special EducationTIME AND EFFORT REPORTING
Presenters:Michael Wynn, CFEGrants Management Certified
Nancy Jo Serna, CPAGrants Management Certified
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Time and Effort Regulations
2 CFR 225(Formally known as OMB Circular A-87)
Attachment B, Item 8h
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Time and Effort Overview
Financial Management Requirements:•Written policies and procedures
•Staff training•Required Documentation
•Estimates and Quarterly Comparisons•Adjustments and Revisions
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Time and Effort Reporting Documentation
• Time and Effort documentation is required for all employees paid with federal funds.
• These records are in addition to payroll documentation.
• Not applicable for contractors.
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Time and Effort Reporting Definition
Cost ObjectiveA function, organizational subdivision,
contract, grant, or other activity for which cost data are needed and for
which costs are incurred.
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Time and Effort Reporting Documentation
Semi-Annual Certification:A certification that the employee worked solely
on a single Federal award or cost objective (activity).
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Time and Effort Reporting Documentation
Semi-Annual CertificationWhen an employee works 100% on a single federal award or cost objective, the certification must be:•Prepared after-the-fact (dated), and•Prepared at least every 6 months (semi-annually), and•Account for total activity for which the employee is compensated; and•Signed by the employee or supervisory official having firsthand knowledge of the work performed
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Personnel Activity Report (PAR): A record maintained by an employee who works on multiple activities or
cost objectives.
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Time and Effort Reporting Documentation
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Time and Effort Reporting Documentation
Personnel Activity Report (PAR)When an employee works on multiple activities or cost objectives, the PAR must:•Reflect an after-the-fact distribution (dated) of the employee’s actual activity, and•Be prepared at least monthly, and•Coincide with one or more pay periods, and•Account for total activity for which the employee is compensated; and•Be signed by the employee
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Time and Effort Reporting
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• Personnel Activity Reports or Semi-Annual Certifications?!!! Which one?!!!
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Time and Effort Reporting
PAR vs. Semi-Annual Certification
The key to determining the proper documentation is to understand if the employee is working on one cost objective or activity or multiple cost objectives or activities.
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Time and Effort Reporting
PAR vs. Semi-Annual Certification
There are only four possible options to consider when determining whether to complete a semi-annual certification or personnel activity report. All possible circumstances will apply to one of the four options.
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Time and Effort Reporting
PAR vs. Semi-Annual CertificationDecision Making Tools
Decision Making RubricDecision Making Graphic
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Time and Effort Reporting
Decision Making Rubric
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Decision Making Rubric
COST OBJECTIVE
Single Multiple
GRANT AWARDS(or funding
source)
SingleSemi-Annual Certification
(A)
PAR(C)
MultipleSemi-Annual Certification
(B)
PAR(D)
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Time and Effort ReportingDecision Making Graphic
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Time and Effort ReportingExample A
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Time and Effort ReportingSemi-Annual Certification ExampleExample A: Single Award/Single Cost Objective
•A sub-recipient could have an employee funded with a single federal award and working on a single cost objective.•IDEA Part B Sec. 611, a Special Education teacher works with students with disabilities ages 6-21, 100% of their time and is charged to Flowthrough grant only, semi-annual certification is required.
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Time and Effort ReportingExample B
Example B
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Time and Effort ReportingSemi-Annual Certification Example
Example B: Multiple Awards/Single Cost Objective
•A sub-recipient could have an employee funded with more than one federal award (or funding source) working on a single cost objective, where the awards support the cost objective.•IDEA Part B Sec. 611 supports students ages 3-21 and Sec. 619 supports ages 3-5. A Special Education teacher works with students with disabilities ages 3-5 only and is charged to Flowthrough and Preschool grants, a semi- annual certification is appropriate.
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Time and Effort ReportingExample C
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Time and Effort ReportingPAR Example
Example C: Single Award/Multiple Cost Objectives
•A sub-recipient could have an employee funded with a single federal award and working on multiple cost objectives.•IDEA Part B, Sec. 611 requires tracking of Proportionate Share costs. A Speech Therapist provides services to public school students with disabilities and provides services to non-public school students with disabilities, a PAR is required.
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Time and Effort ReportingExample D
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Time and Effort ReportingPAR Example
Example D: Multiple Awards/Multiple Cost Objectives
•A sub-recipient could have an employee funded with multiple federal awards (or funding source) and working on multiple cost objectives.•IDEA Part B Sec. 611 for Other State Activities supports Transition Services (TS) and Enhancing Opportunities for Students with Disabilities (EOSD) grants. If a person works as a Transition Coordinator (TS) and a Planner Monitor (EOSD), a PAR is required.
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Time and Effort Reporting
• Estimations– Determined before services are performed do not
qualify as time and effort documentation.
• Comparisons & Adjustments– Adjust quarterly if actual and budgeted differ 10%
or more– Adjust annually if actual & budgeted differ less
than 10%
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Time and Effort ReportingFrequently Asked Questions
Q: What are the Program Fiscal Review requirements?A: Must have proper Time and Effort documentation to support expenditures related to employees charged to federal grants. – Must be the correct form (PAR or Semi-annual Cert)– Must be on file for all employees charged to the grants– Must be signed after the fact, and have date of period– Must have the grant name
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Time and Effort Reporting
Frequently Asked QuestionsQ: What occurs if documentation is not on file or not in compliance during a Program Fiscal Review?
A: A finding will be written if noted during a review. Corrective Action to ensure compliance will be necessary. May result in questioned costs.
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Time and Effort ReportingSend questions related to IDEA Part B, Sec. 611 to:
Michael Wynn, [email protected]
Nancy Jo Serna, [email protected]
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