The Uniform Guidance requires that time distribution records be maintained for all employees whose salary is paid in whole or in part with state/federal funds or is used to meet a match or cost-share requirement for a grant. Payroll allocations among grant awards cannot be based on budgeted distributions. Allocations of salaries and wages among grant programs need to be supported by actual hours worked. If actual time worked differs from the budgeted allocations, adjustments should be made such that the final amount charged to each grant is accurate, allowable, and appropriately allocated.
JACK IS COMPLIANT with the Requirements of Time and Effort Reporting detailed in the Federal Office of Management and Budget (OMB circular, OMB 2 Chapter I, Chapter II, Part 200, commonly known as the Uniform Guidance or Super Circular.