1 Personnel Activity Report California Department of Public Health Office of Family Planning Teen Pregnancy Prevention Program Community Challenge Grants September 23, 2010

2 Listen Only Mode Questions – Webinar Q&A Feature – OFP Mailbox at – FAX at (916) 650 ‑ 0455 – Subject Line of or FAX: “PAR Webinar or Personnel Activity Report Webinar” – Q&As will be not answered during this webinar but will be published on the TPP website at – Registered participants will receive an notice when the Q&As are posted on the website Webinar Overview

3 Purpose The Personnel Activity Report (PAR) is an Employee Time Recording Document The PAR is a means for Grantees to assess, record, and report reimbursable activities for Community Challenge Grant (CCG) activities

4 PAR CCG Grantees are not required to use the PAR Form but CCG Grantees must be able to document and substantiate monthly invoiced expenses of all CCG activities CCG Grantees can use the PAR Form or use other documentation that fulfills contractual Employee Time Recording requirements

5 Contract Provisions Pursuant to Provision 7.B of Exhibit B of the Contract, “Grantee shall maintain for review and audit and supply to CDPH upon request, adequate documentation of all expenses claimed pursuant to this Agreement to permit determination of expense allowability.”

6 Contract Provisions Pursuant to Provision 7.C of Exhibit B of the Contract, “If the allowability or appropriateness of an expense cannot be determined by the State because invoice detail, fiscal records, or backup documentation is nonexistent or inadequate according to generally accepted accounting principles or practices, all questionable costs may be disallowed and payment may be withheld by the State. Upon receipt of adequate documentation supporting a disallowed or questionable expense, reimbursement may resume for the amount substantiated and deemed allowable.”

7 Contract Provisions Pursuant to Exhibit D(F), Provision 7.A, Audit and Record Retention of the Contract, “The Contractor and/or Subcontractor shall maintain books, records, documents, and other evidence, accounting procedures and practices, sufficient to properly reflect all direct and indirect costs of whatever nature claimed to have been incurred in the performance of this agreement, including any matching costs and expenses.”

8 GAAP The PAR is based on Generally Accepted Accounting Principles (GAAP) – GAAP are guidelines that include standards, conventions, and rules accountants commonly follow in recording and summarizing business transactions, and in the preparation and presentation of financial statements

9 Expenditure Documentation Review Beginning with Fiscal Year , the Office of Family Planning (OFP) will select approximately 1/3 of all CCG Grantees for the first quarter, 1/3 of all CCG Grantees for the second quarter, and 1/3 of all CCG Grantees for the third quarter to submit supporting documentation with their quarterly invoice. The quarterly invoice will be submitted on agency letterhead based on the current submission schedule along with supporting expenditure documentation to the Contract Manager. Documentation submission dates: First Quarter: November 1 Second Quarter: February 1 Third Quarter: May 1 These documents may be requested more than once a year. All CCG Grantees must maintain all documents for review and audit for three years from the date of final payment under their Agreement, unless there are issues that need to be resolved, in which case the records shall be retained until completion of the action and resolution of all issues which arise from it, whichever is longer. Adequate documentation of all expenditures claimed will be provided to OFP to determine if they are allowable.

10 PAR Expenditure Documentation Review PERSONNEL Employee time recording documents (i.e. timesheet, time cards, time study and payroll schedule based on Generally Accepted Accounting Principles). All CCG Grantees must maintain documentation which provides linking documents that aggregate and summarize, by each Employee, the hours worked by activity on the Grant, and that such documentation will be maintained on a daily, weekly, and monthly basis, so it clearly supports the allocation methodology used to distribute salaries and benefits and the actual personnel service costs billed to the Grant.

11 Expenditure Documentation Review Process Selected Grantees will receive a formal notification from their Contract Manager to submit the supporting documentation with their quarterly invoice. Once the documentation has been reviewed, Grantees will receive one of three notifications from their Contract Manager: 1.Documentation is adequate, reimbursement is allowable. 2.Documentation is inadequate, additional information is requested. 3.Documentation is nonexistent or inadequate, reimbursement has been disallowed.

12 PAR Instructions and Form Review

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14 PAR Instructions 1. Complete Agency and Employee Information a. Insert Official Agency Name. b. Insert Grantee Number as assigned by OFP. c. Insert Employee Name (Last, First, Middle). d. Insert Employee's Job Title. Enter Job Title as referenced in approved budget. e. Insert Employee's Budgeted Full Time Equivalent (FTE) percentage (%) from approved CCG budget. f. Insert Employee Number (last four digits of social security number).

15 Agency and Employee Information

16 PAR Instructions 2.Record Activities and Hours a. In the row labeled Non-CCG Program Activities, insert the Non-CCG Program Activity hours worked each work-day. b. In the row labeled Paid/unpaid Leave, insert any paid/un-paid hours of leave time take each work-day. Paid/unpaid Leave time may include an Agency's (Employer) paid contribution for the employee holiday time, vacation, sick leave, leave of absence, etc. c. In the following rows, insert the CCG Program Activities performed as related to the Employee's CCG Workplan and Duty Statement. If additional rows are needed, contact your TPP Program Consultant or Contract Manager. d. Insert the number of hours worked for each listed CCG Program Activity by day. The double vertical lines represent a work week. e. Use the cell comment feature to note special circumstances or any comment you would like to note. To use this feature, click in a cell and right click your mouse. Select "Insert Comment". The comment feature is not required but may be useful in capturing information about certain activities.

17 Record Activities and Hours

18 Record Activities and Hours

19 PAR Instructions 3.Review Hours at the End of the Month a. Total Hours should reflect the total of all the hours worked each work-day. The Total Hours should reflect both Non-CCG Program Activities and CCG Program Activities and must be equal to 100%. Examples of FTE %: 1.0 FTE [full-time] = 8 hrs/day (40 hrs/week).75 FTE [3/4 time] = 6 hrs/day (30 hrs/week).50 FTE [part-time] = 4 hrs/day (20 hrs/week).25 FTE [1/4 time] = 2 hrs/day (10 hrs/week) b. The time inserted for all activity hours should identify 100 percent of each work week (40 hours per week). The maximum numbers of hours an Employee can work per week is 40 hours. c. Paid/Un-paid Leave should reflect any leave time taken for each work-day. d. The table's Overall Total column (far right) should reflect the total hours worked for each reported activity (including the total paid/un-paid leave taken) and the total of all scheduled hours for the month for Non-CCG Program Activities, Paid/unpaid Leave, and CCG Program Activities. e. NOTE: OFP does not reimburse for overtime; therefore, it should not be included on the PAR Form. Salaried employees should insert the total FTE hours per week for which they are to be compensated as a salaried employee. For example, a full-time employee would report a 40 hour work week and a part-time employee would report a 20 hour work week.

20 Review Hours at the End of the Month

21 PAR Instructions 4.Validation a. Upon review, the Employee must sign and date the Personnel Activity Report, thus certifying that the hours recorded on the Personnel Activity Report by activity are true and correct. b. The Employee shall sign and date the Personnel Activity Report and submit the Personnel Activity Report to his/her immediate Supervisor or designee within three work days following the end of the pay period.

22 Validation

23 Closing If you have any questions, please contact your Contract Manager. Thank you.