Other Pay Documentation

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Other Pay Documentation for 4-2 Accounts

The DGCA has received a number of inquiries about the review of Other Pay documentation, i.e. compensation charged to subcodes 12900 and 13300*. When processing Other Pay on the time report form (TRF), the DGCA is required to make sure that an adequate explanation and documentation is available in the following areas before approving and sending the documentation on to Payroll Services.

There must be an adequate explanation why the award is being charged. Keep in mind that charges to subcodes 12900 and 13300 are for payments to individuals working outside the scope or period of their regular appointment. Thus a clear explanation for the payment is needed. "Extra Pay" or "Summer lab work" is not sufficiently descriptive. The explanation should answer the question an auditor would ask, namely "What specifically was this person hired to do and how does it benefit the award?"

The remaining areas apply to Federal and State of New Jersey direct and pass through grants and contracts.

Proper effort certification must be evident. This would include having an appropriate individual sign the effort certification statement (section 53) and having the days and/or hours worked indicated in the comment section of the TRF. The appropriate individual would be the individual doing the work, the Principal Investigator or Project Director or some other individual with direct knowledge that the work was done. The days and/or hours worked must be indicated as the certification is for the work effort provided by the individual, not the specific charge to the award. For "Exempt" Type 4 employees, you should indicate only the days worked. Indicating hours worked could convert these employees from "Exempt" to "Non-Exempt" status.

It the department is submitting payment thru the TRS system they must follow the rules for NEW ELECTRONIC TIME REPORTING SYSTEM AND EFFORT REPORTING AND OTHER COMPENSATION. TRS effort form.

The Other Pay rate of pay must not exceed the individual's regular rate of pay. OMB Circular A-21 requires that individuals charged on grants and contracts are not paid in excess of their regular rate of pay. Documentation of the regular rate of pay and the Other Pay rate of pay is needed for this review. These two rates should be calculated on the same basis e.g. on an hourly, daily or weekly basis.

*Compensation for 10 month employees during July and August only.