Louisiana Administrative Code
Title 40 - LABOR AND EMPLOYMENT
Part XIII - Job Training Partnership Act
Chapter 1 - General Provisions
Section XIII-115 - Personnel, Salary Regulations and Fringe Benefits
Current through Register Vol. 50, No. 9, September 20, 2024
A. All employment practices, salary schedules and related personnel procedures will be in accordance with the regulations of the service delivery area grant recipient, administrative entity or subrecipient.
B. Compensation for personal services includes all remuneration, paid currently or accrued, for services rendered during the period of performance under the grant agreement, including but not necessarily limited to wages, salaries, and supplementary compensation and benefits. The costs of such compensation are allowable to the extent that total compensation for individual employees:
C. Amounts charged to grant programs for personnel services will be based on payrolls documented and provided in accordance with generally accepted practice of the recipient or subrecipient. Payrolls must be supported by time and attendance or equivalent records for individuals. Salaries and wages of employees chargeable to more than one grant program or other cost objective will be supported by appropriate time distribution records. The method used should produce an equitable distribution of time and effort.
D. Employee benefits in the form of regular compensation paid to employees during periods of authorized absences from the job, such as for annual leave, sick leave, court leave, military leave and the like are allowable, if they are:
E. Employee benefits in the form of employers' contribution or expenses for Social Security, employee's life and health insurance coverage, workers' compensation insurance, pension plans, severance pay, and the like, are allowable, provided such benefits are granted under approved plans and are distributed equitably to grant programs and to other activities.
AUTHORITY NOTE: Promulgated in accordance with R.S. 23:2022.