W. Va. Code R. § 126-85-73

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 126-85-73 - Allowable Costs: Labor

73.1. Itemized, signed documentation of labor costs must be on file at the school to support the cost of labor, which may include:

73.1.1. salaries of school food service personnel including fringe benefits such as social security, retirement and workers compensation;

73.1.2. salaries of students who are employed in child nutrition programs; and/or

73.1.3. direct salary costs of non-cooking personnel with specific food service responsibilities as documented by function and time sheets.

73.2. The SFA shall establish controls to ensure that no labor cost be claimed for federal funds more than once. Therefore, partial salary payments to secretaries, clerks, principals, teachers, custodians, truck drivers or any other SFA employee included in data used to obtain WVDE indirect cost rates, are not allowed as direct labor costs. In addition, supplemental payments to regular employees of the SFA are not allowable costs, except in instances where there is documentation that the payment is for services beyond regular responsibilities of that employee or for time spent beyond the regular working hours.

W. Va. Code R. § 126-85-73