The Labor Table lets you establish the Salary spread, identifying staff roles and the time spent performing each function. It is used to spread the cost of personnel to the functions they are supporting.
Allocate caters to you and you can use any unit of measure for spreading the salary. One employee may provide percentages based on how his or her time is spent and another may provide hours. This is okay, your data can be counted in different units. The system generates percentages from the data in each row and spreads it accordingly.
Each row represents a Staff member and his or her salary. Here we are spreading staff salaries across the functions that he or she assist with within the department.
Before you start inputting you will want to gather up your employee information: staff salary, responsibilities and about how much time they spend per function within each Structure Item.
Open the Labor table in the workspace by expanding the Structure Item in the left hand Navigation Menu and clicking the View icon to the right of the Labor menu item.
In order to create a new Staff Member, first click the “+” button and then fill out the fields in the table.
- Staff Name - This can be the actual name of a staff member or can be the name of the staff position.
Salary - The salary of the employee.
Gen Admin - Which stands for General Administration. This column is used for true departmental administration time such as directors, supervisors and assistants whose time is meant for overseeing the Structure Item as a whole. It is NOT used for admin time such as meetings or checking email. This time should not be included because it can be assumed everyone has that time.
- Function Column - There is one Function column for each Function of the Structure Item. They are intended to enter the proportional amount that you would like to attribute to that particular Function for the given Staff member. For example, if there are 2 functions in a given department then you need to show the distribution of each staff member to the 2 functions. In our example if the staff member spends 70% of their time on recruitment and 30% of their time supporting labor relations then you would enter a “70” in the recruiting column and “30” in the labor relations column. The system will then spread that particular staff member's salary on the the respective ratio of time they spend in each function. You could also enter hours instead of the 70/ 30 if you had that data.
Labor Distribution Output
The Labor Distributions appear on the X.3 schedules of every chapter of the cost plan in an 2 CFR part 200 and X.2 schedule of every chapter in a Full Cost Plan. (X will actually be the chapter so in our example above we are in the sixth Central Report Item so it shows up as 6.2 in the heading).
The Staff Name column coincides with the Staff name you entered in the Labor Table.
The Salary column coincides with the Salary column you entered in the labor distribution. This could be either the Base Salaries or Salaries and Benefits but the column header will always say Salary.
The $ amounts that show up under the different functions are generated by the system. Depending on what distribution you used in the input screen the system will always take those inputs and generate a relative percentage for each staff person. It will then apply the salary amount to the percentage to come up with a dollar amount for every function. This dollar amount is what is displayed in the generated report.
Then the system will add up the dollar amount for each employee and divide the amount of total salaries per function by the amount of Total Salaries for the Report Item and come up with a relative percentage of overall time for the entire Report Item for a particular function. This percentage is then fed forward to the expenditure output to apply the salaries from the expenditure report.
