Page 120 - HCSD SOPandIC Manual

PERSONNEL - G1
Policy DFCAA

HCSD ensures that Federal awards for salaries are based on records that accurately reflect the work
performed. The following procedures will be implemented to reasonably assure that charges are accurate,
allowable, and properly allocated:

1. All Federally paid positions are approved by the superintendent and the Directors of Federal Programs
(DoFP) as supported by the comprehensive needs assessment and are based on allowability,
reasonableness, allocability, necessity and availability of funds.

2. Salaries are computed using the districtwide salary schedule for HCSD employees. Benefits are
calculated using the accepted percentages for FICA and retirement. Health insurance, life insurance and
workman’s compensation are calculated using the standard district approved amounts in effect at the time
of hire/reassignment.

3. The DoFP coordinate with Human Resources and Business Services at the beginning of each school
year, prior to the employee’s first pay cycle (July or August), to ensure that salaries are paid from the
appropriate fund, function, location and project year. Change of Status Forms are filed with Human
Resources as noted in Data Quality/Review Process – Change of Status.

4. The DoFP examine expenses charged to salary and benefits line items to ensure accuracy by
performing a General Account Inquiry in MUNIS to determine that expenses for salaries and benefits are
generated by the approved Title/Exceptional Services/Child Nutrition personnel.

5. Should discrepancies be noted, The DoFP will request a Detailed Check History Report from Business
Services for employees charged to the Title program to make necessary corrections and accurate journal
entries to the appropriate accounts.

Time and Effort
Salaries and Wages are allowable if proper time distribution records are maintained. Time Distribution
Records must be maintained for all employees whose salaries are:
• Paid in whole or in part with federal funds
• Used to meet a match/cost share requirement
• Not contractors

The type of documentation depends on how many “cost objectives” the employee worked on. A cost
objective is a specific grant award, or other category of costs, that requires the grantee to track specific
cost information, program, function, activity, award, organizational subdivision, contract, or work unit for
which cost data are desired and for which provision is made to accumulate and measure the cost of
processes, products, jobs, capital projects, etc.

The key to determining whether it is a single cost objective is whether the employee’s salary and wages
can be supported in full from each of the Federal awards on which the employee is working or from the
Federal award alone if the employee’s salary is also paid with non-Federal funds.

Time and effort documentation will be approved by the federally paid employee's direct supervisor, the
person having first-hand knowledge of the person's work performance.

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