[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-243641-105":53,"doc-detail-243641-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","financial-management-best-practices-handbook-compliance-toolkit","Financial Management Best Practices Handbook - Compliance Toolkit","","A compliance-focused handbook for EPA grant recipients and subrecipients, providing practical guidance to manage grant finances while meeting EPA Uniform Grants Guidance (UGG) and program-specific requirements. It covers time and effort reporting for staff charged to grants, classification of project partner roles (grantees, subrecipients, and contractors), and the invoicing, reimbursement, recordkeeping, payments, and reporting expectations tied to financial compliance. Includes supporting EPA-related resources and is maintained by partner organizations.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/financial-management-best-practices-handbook-compliance-toolkit/243641/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/financial-management-best-practices-handbook-compliance-toolkit/243641.png","ImageObject",442,249,{"name":88,"@type":89},"Finn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who needs to follow time and effort reporting requirements for EPA projects?","Question",{"text":109,"@type":110},"Grant recipients and subrecipients must maintain procedures for staff time tracking and reporting for anyone paid in whole or in part with EPA funds, and for staff used to meet an EPA match/cost share requirement even if that match is not paid with EPA funds.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What is required for staff time charged to EPA grant projects?",{"text":114,"@type":110},"Charged time must be based on actual work performed rather than estimates. 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Contractors and subcontractors must submit weekly reports demonstrating payment of required prevailing wages and include detailed employee, wage, and deductions information for Davis-Bacon Act compliance.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},243641,1791724724,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":40,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},34359740700684,"https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487","FINANCIAL MANAGEMENT  \nBEST PRACTICES  \nCompliance Toolkit for EPA Recipientsand Subrecipients  \nDEVELOPED IN COLLABORATION WITH:  \n© 2025 Environmental Protection Network  \nTable of Contents  \nINTRODUCTION............................................................................................................. 3  \nTIME AND EFFORT REPORTING............................................................................. 4  \nCLASSIFYING PROJECT PARTNER ROLES.......................................................... 6  \nINVOICING, REIMBURSEMENTS, AND RECORDKEEPING........................... 9  \nPAYMENTS....................................................................................................................... 12  \nREPORTING.................................................................................................................... 15  \nRESOURCES.................................................................................................................... 17  \n© 2025 Environmental Protection Network  \nIntroduction  \nThe Financial Management Best Practices Handbook is designed to provide a clear and accessible introduction to managing your grant with a focus on financial compliance. It offers guidance based on the latest EPA Uniform Grants Guidance (UGG) and programspecific requirements, incorporating relevant EPA resources such as PowerPoints, FAQs, and specialized guidance documents on topics such as subawards, procurement, invoices, and reporting.  \nThe Handbook will serve as a living resource and will be periodically updated by the Environmental Protection Network (EPN), Lawyers for Good Government (L4GG) and Natural Resources Defense Council (NRDC) .  \nEPN, L4GG, NRDC and other partners are committed to supporting EPA grantees through building resources, developing webinars, and providing 1:1 assistance for financial and programmatic compliance; audits, investigations and inquiries; and proactive and crisis communications. Resources can be accessed on the EPN website, and requests for assistance can be submitted through this form.  \n© 2025 Environmental Protection Network  \nTime Tracking and Reporting  \nMany EPA funded projects allocate grant funds to cover staff salaries for working on the project. To ensure compliance with EPA requirements for staff time tracking and reporting, grant recipients and subrecipients should maintain financial management systems that meet the following criteria:  \n􀂙 Time and effort reporting procedures that track actual hours worked on a grant project for each staff member1  \n􀂙 A certified payroll process for construction projects to report weekly hours worked, pay rate, and benefits received to the Department of Labor  \nTIME AND EFFORT REPORTING ON EPA PROJECTS  \nStaff time charged to EPA grant projects must be based on actual work performed, not on estimates, per CFR 200.430 (g)(ix).2 To comply with EPA requirements, staff must accurately record their time and activities performed, distinguishing between time spent on the grant funded activities and on other work. These “time and effort” reports need to be collected for all staff that are either:  \n􀂙 Paid in whole or in part with EPA funds  \n􀂙 Used to meet an EPA match/cost share requirement – even if the match is NOT paid with EPA funds.  \nAdditionally, reports must be certified by the staff and approved by a supervisor with firsthand knowledge of the work performed.  \n© 2025 Environmental Protection Network  \nTime and effort reporting is most often implemented using employee timesheets. Online timesheet systems such as Harvest, QuickBooks, and ClickTime enable organizations to document staff time and effort by project and grant number, supporting compliance with federal grant regulations and EPA requirements.  \nEFFORT REPORTING FOR INSTITUTES OF HIGHER EDUCATION  \nUniform Guidance Section CFR 200.430 (g)(ix)3 allows Institutes of Higher Education (IHE) to utilize an after-the-fact effort reporting system to certify charg","cbCaivHi7PGqqajU","https://ap.wps.com/l/cbCaivHi7PGqqajU","pdf",5300017,"English","# Introduction\n## Time and Effort Reporting\n## Classifying Project Partner Roles\n## Invoicing, Reimbursements, and Recordkeeping\n## Payments\n## Reporting\n## Resources","[{\"question\":\"Who needs to follow time and effort reporting requirements for EPA projects?\",\"answer\":\"Grant recipients and subrecipients must maintain procedures for staff time tracking and reporting for anyone paid in whole or in part with EPA funds, and for staff used to meet an EPA match/cost share requirement even if that match is not paid with EPA funds.\"},{\"question\":\"What is required for staff time charged to EPA grant projects?\",\"answer\":\"Charged time must be based on actual work performed rather than estimates. Time and effort reports must distinguish grant-funded activities from other work and be certified by the staff and approved by a supervisor with firsthand knowledge.\"},{\"question\":\"When are certified payroll reports required for construction activities under EPA projects?\",\"answer\":\"Certified payroll reports are required when an EPA project funds more than $2,000 of construction work. Contractors and subcontractors must submit weekly reports demonstrating payment of required prevailing wages and include detailed employee, wage, and deductions information for Davis-Bacon Act compliance.\"}]","Financial Management Best Practices Handbook - Compliance Toolkit | PDF",1789206664,6]