Section 13.95.150. Personnel costs.

	(a)  Salaries, wages, overtime, fringe benefits, and any benefits paid to or on behalf of an employee of the grant project, including insurance premiums for employee health benefits, are allowable, subject to the following:  
		(1) If an employee of a grantee performs duties under the grant project and duties that are not under the grant project, the grantee shall determine the amount of a payment on the basis of the amount of time spent by the employee in performing the duties under the grant project. If the employee concurrently performs the same duty for two or more grant projects or for one grant project for which the grantee receives money under two or more grants, the grantee may allocate payments among the grants or grant projects in a manner that the grantee considers appropriate. However, the allocation may not result in payments that exceed the amount owed to the employee.  
		(2) A payment for leave taken by an employee must be in accordance with the written employee leave policy established by the grantee under 13 AAC 95.210. However, for an employee whose employment is part of a training program conducted by an educational or training institution, the payment may not include payment for leave other than leave taken under a holiday schedule of the educational or training institution in which the trainee is enrolled. The council will approve a payment to an employee whose employment is part of a training program conducted by an educational or training institution only if the council determines that  
			(A) there is a bona fide employer-employee relationship between the grant project and the employee;  
			(B) the payment is for duties performed or to be performed for the grant project; and  
			(C) the grantee's accounting records support the payment and accurately reflect the distribution of the duties performed by the employee.  
	(b)  A grantee may not pay fees to an employee for consultation if it will result in double compensation to the employee or to the grantee for services provided by the employee.  

Authorities

18.66.050

Notes

Authority

AS 18.66.050

History

Eff. 6/25/88, Register 106; am 7/1/95, Register 134