Allocating time to grants


Benton County just had a WIC audit and the supervisor salary charged to the grant was denied because I was using an allocation method of her time based on staff time as direct charge instead of indirect.  This is what I received,



In this situation where a supervisor is using the percentage that the subordinates spent on the federal award to claim their own time on the grant does not reasonably reflect that supervisor’s time on the grant, and that allocation method is not reasonable, and therefore the supervisor’s salary/fringe are unallowable as a direct costs. The supervisor’s time can only be charged to the salary/fringe line if it is backed by time studies, dailies, or other documentation that shows the amount of time the supervisor spent working on the WIC grant. If this supporting documentation does not exists, then the supervisor’s time is an indirect cost and should be included on the indirect line”. 



My questions:



How do you charge Public Health supervisor time to the grants, direct or indirect?

If direct, does the supervisor enter time in your system to each grant or are you using some method of allocation?





Peggy Koscielniak | Fiscal Services Supervisor |

Benton County Human Services | PO Box 740 | Foley, MN  56329

320.968.5140