2. OMB A-87 Cost Certifications: An Overview Webinar May 5 th and 6th

3. Time Distribution Requirements OMB Circular A-87 If federal funds are used for salaries - “time and effort records” must be kept Must demonstrate that employees paid with federal funds actually worked on the specific federal program Applies to all employees who are paid with federal funds

4. OMB A-87 Cost Certification Forms Should include: Employee name & identification number Position & Work location(s) Program & CFDA number Time period Signature of employee and/or supervisor Date Completed

5. General Requirement Single Cost Objective Semi-Annual Certifications If an Employee works solely (100%) on one Federal program Signed by employee and/or supervisor every six months Blanket Certification (multiple employees working 100% on the same federal program)

6. General Requirement Multiple Cost Objectives Monthly Certifications or Personnel Activity Report (PAR) An Employee works on multiple Cost objectives  more than one Federal award;  A Federal award and a non-Federal Award  An indirect cost activity & a direct cost activity

7. Multiple Cost Objectives Personnel Activity Reports must be maintained and reflect the following: After-the-fact record Account for total activity (100%) Signed and dated by employee (unlike the semi- annual certification – supervisor signature alone would not be sufficient; however, the supervisor can sign in addition to the employee.) Prepared at least monthly and coincide with one or more pay periods

8. Must: Reconcile to Payroll  Semi-Annual Certification Reconcile semi-annually  Personnel Activity Reports (PARs) Reconcile at least quarterly

9. Semi-Annual vs. Monthly Keep in mind when trying to determine which type of Cost Certification should be used……… The determining factor is the number of cost objectives on which the employee works, NOT the number of sources supporting the employees salary!

10. Questions