an internal accounting record (such as a payroll authorization form or personnel action form) for each position? Does the APM include a specific administrative 40 procedure that requires your organization to maintain a job description for each grant-funded position? PERSONNEL EXPENSES Does the APM include specific procedures describing your organization’s standards for documenting charges 41 to federal awards for salaries and wages based on records that accurately reflect the work performed? Does the APM include specific procedures that require that your organization’s records of personnel expenses 42 be supported by a system of internal controls that provide reasonable assurance that charges are accurate, allowable, and properly allocated? Does the APM include specific procedures that require 43 that records of personnel expense be incorporated into your organization’s official records? Does the APM include specific procedures that require that records of personnel expenses reasonably reflect 44 the total activity for which the employee is compensated by your organization, not exceeding 100 percent of compensated activities? Does the APM include specific procedures that require that records of personnel expenses encompass both federally assisted and all other activities compensated 45 by your organization on an integrated basis, but may include the use of subsidiary records as defined in your organization’s written policy? Does the APM include specific procedures that require 46 records of personnel expenses comply with your
an internal accounting record (such as a payroll authorization form or personnel action form) for each position? 40 Does the APM include a specific administrative procedure that requires your organization to maintain a job description for each grant-funded position? PERSONNEL EXPENSES 41 Does the APM include specific procedures describing your organization’s standards for documenting charges to federal awards for salaries and wages based on records that accurately reflect the work performed? 42 Does the APM include specific procedures that require that your organization’s records of personnel expenses be supported by a system of internal controls that provide reasonable assurance that charges are accurate, allowable, and properly allocated? 43 Does the APM include specific procedures that require that records of personnel expense be incorporated into your organization’s official records? 44 Does the APM include specific procedures that require that records of personnel expenses reasonably reflect the total activity for which the employee is compensated by your organization, not exceeding 100 percent of compensated activities? 45 Does the APM include specific procedures that require that records of personnel expenses encompass both federally assisted and all other activities compensated by your organization on an integrated basis, but may include the use of subsidiary records as defined in your organization’s written policy? 46 Does the APM include specific procedures that require records of personnel expenses comply with your
Checklist-RequiredElements-APM.docx