What is the time accounting reporting requirement for employees at SWP schools?
Generally, Attachment B.8.h(3) of Office of Management and Budget (OMB) Circular A-87 (Outside Source) provides that charges for the wages or salary of an employee who works solely on a single federal program or cost objective must be supported by periodic certifications that the employee worked solely on that program or cost objective. These certifications must be prepared at least semi-annually and must be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. If an employee works on multiple activities or cost objectives, the employee is required to prepare monthly personnel activity reports or equivalent documentation to support a distribution of his or her salary or wages among the Federal programs or cost objectives. Application of the OMB Circular A-87 requirements to employees in a school operating SWP varies under different circumstances. For example: • If a school operating a SWP consolidates federal, state, and local
