Topic 2: How Are Staff Allocations Documented?

Personnel expenses must be generally based on records that accurately reflect the work performed.

• Time and attendance or equivalent records for all employees
• Time distribution records for employees whose compensation is chargeable to more than one cost objective (administrative and state plan activity).

                    – Percentages from position audit or time study applied to timesheet or online       

                      -Payroll system – (coding to each area)

Reference:  45 CFR 75 §75.430 (i) Standards for documentation of personnel expenses