Personnel Compensation, Labor Distribution, and Payroll Reports

This module reviews the Uniform Guidance standards for allowable personal services and fringe benefit costs, and the methods for distributing payroll and fringe benefit expenses.

It provides a brief review of allowable costs for personal services and fringe benefit costs, and focuses primarily on the changes brought about by the Uniform Guidance for documenting payroll distribution. The module concludes with coverage of the salary cap limitation applicable to ETA grants.