Perkins Policies & Procedures
Payroll & Time Distribution
NCCCS Time and Effort Reporting
- Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
- Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;
- Be incorporated into the official records of the organization.
- NCCCS employees compensated using Perkins funds are required to maintain audible "time and effort" documentation that show how each employee spent his or her compensated time. Such documentation is written, after-the-fact (not estimated or budgeted) documenting how the time was actually spent.
- Semi-annual certifications are required for personnel whose compensation is funded solely from the Perkins grant. These certifications document that he/she has been working solely in activities supported by the Perkins grant. Some colleges (grant colleges) may require monthly reports for these personnel. Every six months is only the minimum. The certification must
- cover a semi-annual period of time,
- identify Perkins as the program, and
- be signed and dated by an employee and supervisor having first-hand knowledge of the work performed by the employee.
- Monthly reports are required for personnel whose time is charged in part to Perkins and in part to other revenue sources (split-funded staff). These reports document the portions of time and effort dedicated to Perkins and to other revenue sources. Such records must
- be completed after-the-fact,
- account for the total time for which the employee is compensated,
- be prepared at least monthly,
- coincide with one or more pay periods, and
- be signed by the employee and countersigned by an administrator or supervisor.
- If there are differences in the amount of time that an individual is reporting and what is actually being paid, adjustments must be made in the payroll to accurately reflect the time and effort spent on a particular federal program.
Colleges Time and Effort Reporting
College employees compensated using Perkins funds are required to maintain auditable Perkins activity reports or "time and effort" documentation. The type of documentation that a college employee must maintain is not based on the cost objective, but rather on the type of employee (i.e. faculty/professional versus non-faculty/non-professional), as prescribed below.
- Time and effort documentation will reflect the distribution of activity expended by employees for CTE specific functions applicable to reimbursement by Perkins funds.
- These reports will reflect an after the fact reporting of the percentage distribution of activity of employees.
- Reports will reasonably reflect the Perkins activities for which employees are compensated as-well-as any non-Perkins activities subject to other cost objectives for the individual. To confirm that the distribution of activity represents the work performed by the employee during the period, the reports will be signed by the employee, verified by their supervisor or responsible official(s), verifying that the work was performed.
- These reports will reflect activity applicable to Perkins and to each category that accounts for 100% of the employee’s compensation for the subject pay period, verifying that the costs and the functions are allocable.
- For faculty and professional staff compensated with Perkins funds, reports will be prepared and submitted monthly. For all other employees, reports will be prepared and submitted not less than once monthly, and will coincide with one or more pay periods.
- Where the institution uses time cards or other forms of after the fact payroll documents as original documentation for payroll and payroll charges, such documents shall qualify as records for this purpose, provided that they meet the requirements listed in the above subsections.