Module 4: Record Keeping and Common Findings
{"Image DocumentName": "Module 4: Record Keeping and Common Findings", "Image ImageDescription": "Recording Staff Time. OMB A-122 requirements for Non-Profits: Must reflect an after-the-fact distribution of the employee actual activity (not budgeted on hours worked) Must account for the total activity of each employee. Must be prepared at least monthly and must coincide with one or more pay periods. Must be signed by the employee or supervisor having first hand knowledge of staff activity. There are similar OMB requirements for: State, Local and Indian Tribal Governments: OMB A-87. Education Institutions: OMB A-21. Compliance Guide C.10(a) Grantee should be familiar with the OMB circular for their organization type. We will look at the requirements for Non-Profits, for example. For an employee who is less than 100% billed to the grant, there should be support documentation of how many hours is spent on each cost objective. The documentation must be 1) after the fact, 2) account for total hours worked, 3) be prepared at least monthly, and 4) be signed, or certified electronically, by the supervisor. When project staff are employed in the operation of two or more Senior Corps projects, in order to be allowable, their salaries and fringe benefits must be budgeted on a prorated basis in each project s budget, based on the allocation of time to each project. Grantees must document actual time spent on each grant, and only actual time should be reported.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}