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Timekeeping policy and procedures

Date
April 1, 2023

0—Roles and responsibilities

0.1 Leadership

The definition of the Leadership team includes the Chief Executive Officer (CEO), Chief Operating Officer (COO), Chief Technology Officer (CTO), Chief Information Security Officer (CISO), Chief Experience Officer (CXO), General Counsel, Directors of various CivicActions Disciplines, and Board Members.

0.2 Accounting Department

The definition of the Accounting Department includes all persons who are involved with performing the day-to-day accounting activities, including payroll. Roles within the Accounting Department include the CEO, COO, Controller (outsourced), Resource Planning Analyst, and Staff Accountant. One of the primary responsibilities of the Accounting Department is to identify and properly classify unallowable costs in accordance with FAR Part 31 and contract specific terms.

0.3 Program Finance

The definition of Program Finance are those individuals who are tasked with project finance administration and assisting with complying with contract terms and conditions. The roles include, but are not limited to, CEO, Controller (outsourced), General Counsel, Resource Planning Analyst, Program Managers, and Project Managers. The responsibility of the Program Finance department is to manage program budgets and review for costs that should be excluded from billings to the Government.

0.4 Team Member

The definition of the CivicActions' Team Member is an individual who is an employee of the Company. The responsibility of the team member is to accurately record all time and expenses to their specific, Direct, Indirect, or Unallowable cost project charge codes and objectives.

0.5 Manager

The definition of the Manager are those individuals who are closely knowledgeable of the CivicActions' Team Member work activities and are capable of reviewing CivicActions' Team Member timesheets for Completeness, Accuracy, and Reasonableness. This would include Associate Directors, Directors and Leadership.

0.6 Project Manager

The definition of the Project Manager are those individuals who are tasked with running the day-to-day operations of a contract by meeting the terms within the Statement of Work (SOW) and other operational requirements of the contract. The Project Manager reviews and approves staff timesheets and expense reports for the project. The Project Manager maintains the team's forecasts in the ERP tool, Unanet. The Project Manager should discuss budget or forecasting status with the Program Manager regularly.

0.7 Program Manager

The definition of the Program Manager are those individuals who manage the main projects, giving detailed attention to program strategy, project delegation, and program implementation. The Program Manager is ultimately responsible for ensuring they have accurate budget data (from the Project Manager) in order to make informed decisions about project health and success.

1—Overview

1.1 Purpose

The Timekeeping Policy ("Policy") of CivicActions, Inc ("CivicActions" or "The Company"), is the official timekeeping policy document of the organization. The purpose of the Policy is to describe the timekeeping policies that have been established for CivicActions and to assist Team Members as they work to achieve the objectives set forth by the organization. These policies have been designed to promote accuracy, efficiency, and consistency in CivicActions' Timekeeping. The Policy includes CivicActions' current timekeeping policies which have been developed by CivicActions' Leadership and Accounting Department through the effective date of this document. The Policy applies to all individuals who work with or within the CivicActions organization to include CDSULC subcontractors. Failure to comply with the Policy can result in Company criminal and civil penalties, with potential for the Company being disqualified or disbarred from working on future Government contracts.

1.2 Policy maintenance

This Policy is available to all CivicActions' Team Members. It is the responsibility of all CivicActions' Leadership to implement and enforce compliance with the Policy. Each applicable Team Member must be aware of and abide by the policies in the Policy, and exercise sound business judgment in the application of these policies. The CivicActions' Leadership and Accounting Department are responsible for the establishment, review, and approval of the Policy, as well as the review and approval of subsequent changes. The CivicActions' Leadership and the Accounting Department will review and update the policies annually and on an as needed basis, so that they align with current CivicActions' practices and procedures and government requirements.

Date Version # Changes Made Author Reviewer Signature
4/1/2023 Original Original Accounting Department Henry Poole Henry Poole

2— Key definitions

2.1 Costs

Costs are any labor and expenses incurred by CivicActions, in the course of normal business. These costs must be recorded to the appropriate account based on the cost objective / contract that is receiving the benefit. CivicActions has accounting and timekeeping systems which allows for the proper segregation and accumulation of cost by specific pools or projects for Government reporting purposes.

2.2 Direct Cost

Direct costs are costs that are incurred for the benefit of a single contract or cost objective. Typical examples of direct costs include direct labor, direct materials, direct subcontract costs, direct travel, and other direct costs.

2.3 Indirect Cost

Indirect costs are the remaining costs to be allocated to two or more final cost objectives. Typical indirect cost examples may include, but are not limited to, indirect labor, indirect materials, indirect travel, and other indirect costs.

2.4 Allocable

A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship.

2.5 Allowable Cost

A cost which under the provisions of FAR Part 31.2, as well as specific contract terms, can be claimed and included in invoices, indirect allocations, proposals, or settlements to which it is allocable.

2.6 Unallowable Cost

Any cost which under the provisions of FAR Part 31.2, as well as specific contract terms, cannot be claimed nor included in invoices, indirect allocations, proposals, or settlements to which it would otherwise be allocable.

2.7 Non-Billable Cost

Any cost that is allocable to a project but may not be billable due to certain conditions. These can be due to the incurrence of costs that are not within specific contract requirements, may not have enough funding or are outside the period of performance of the contract.

2.8 Reasonableness

A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business.

3—Timekeeping guiding principles and team member procedures

3.1 Guiding principles

It is the policy of CivicActions to ensure accurate timekeeping and subsequent invoicing of all labor costs to its customers, either directly or indirectly. The procedures provided in this Policy, are to provide a formal process for recording labor associated with Direct and Indirect cost objectives. It is the responsibility of CivicActions' Leadership and all Team Members, to abide by and promote the following principles which serve as guiding principles throughout this Policy:

  • Promote an environment of accurate and compliant timekeeping practices
  • Establish appropriate, relevant, and compliant timekeeping policies and procedures which are maintained
  • Maintain accurate and timely timesheets, for all CivicActions' Team Members, to support accurate and compliant invoicing to all CivicActions' customers
  • All CivicActions' Team Members are trained upon hire with annual refresher trainings regarding accurate timekeeping practices and policies
  • All CivicActions' Team Members are responsible for submitting accurate, compliant, and reasonable timesheets
  • CivicActions' Project Managers and Managers must review all time / timesheets, for completeness, accuracy, and reasonableness
  • Appropriate segregation of duties exists between those individuals who are responsible for administrative timekeeping management and the processing of payroll

3.2 Timekeeping requirements

It is expected that all CivicActions' Team Members will comply and follow the referenced timekeeping requirements:

  • All timekeeping entries have an audit trail to include the CivicActions' Team Member name, date, and time. Audit trail should exist at a minimum for the following: initial time entry, Team Member signature (which is completed through data entry by logged in Team Members), supervisory approval, evidence of corrections if applicable
  • All time must be accurately recorded in a timely manner. This includes properly recording hours worked to applicable / appropriate final cost objectives (i.e., Direct or Indirect)
  • All CivicActions' Team Members must account for and record all hours worked for every day worked
  • All CivicActions' Team Members must input and save their hours for each day, no later than 10:00 am local time, the following business day being reported
  • On the last business day of the pay period, CivicActions' Team Members must submit their timesheet, no later than 10:00 am local time, the following business day of the last day of the pay period
  • Manager's must review and approve their CivicActions' Team Member timesheet(s), no later than 5:00 pm local time, the following business day of the last day of the pay period, once the CivicActions' Team Member has signed off on their timesheet
  • All CivicActions' Team Members are responsible for entering and submitting their own timesheets. No other Team Member shall enter time for another CivicActions' Team Member, unless under special circumstances discussed in section 4.3 Timekeeping Special Circumstances
  • The forward booking of time is strictly prohibited, except for when a Team Member is taking leave. If an Team Member is taking leave, they are allowed to enter time ahead of the time taken off
  • Any Direct or Indirect labor which is considered unallowable, is recorded as such, to the appropriate unallowable project

4 —Timekeeping

4.1 Timesheet entry

For All Team Members, CivicActions uses the Unanet integrated timekeeping system, which is managed by the Accounting Department. Access to Unanet is username and password restricted and requires a specific number of hours per day/week/period depending upon the arrangement with the Team Member.

Workforce management

When a new Team Member is hired, the hiring team and People Ops team notify the Resource Planning Analyst (RPA) who assigns the Team Member to required internal projects and tasks in Unanet. The RPA asks the Project Manager to assign the Team Member to required client projects and tasks. For Team Members not considered new hires, requests for access to particular projects and tasks are made via Slack (#unanet channel) and are reviewed by either the RPA, the Project Manager or other personnel with the Resource Assigner role in Unanet.

4.2 Timesheet corrections

Timesheet corrections are primarily initiated by the Team Member or their Manager. Team Members are responsible for making all timesheet corrections prior to the timesheet period being closed. If the corrections pertain to a prior closed period, the Team Member must coordinate the corrections with the Accounting Department and Program Finance for the timecard to be administratively adjusted. The Resource and Planning Analyst (A Unanet Administrator) makes the necessary corrective adjustment and adds an explanation as to why the correction is needed. Once the Team Member's Manager approves the corrected timesheet, the Resource and Planning Analyst extracts the corrected timesheets, reviews for any cost adjustments that will need to be accounted for in the following payroll and notifies the Controller. The Controller posts the labor distribution in the accounting system.

4.3 Timekeeping special circumstances

In certain instances, People & Operations can input time on a Team Member's behalf and sign the timesheet at the Team Member's request. The timesheet will be reviewed and approved by the Manager. This is only done in rare circumstances where the Team Member does not have reasonable access to complete the timesheet, on time on their own, or is on special leave. People & Operations documents the reason for completing the timesheet within the timesheet comments and the Manager reviews and approves. The Team Member must review and approve the timesheet upon returning to work.

4.4 General leave

All CivicActions' Team Members are expected to record all vacation, holiday, or other leave into the timekeeping system.

Paid time off (PTO) is managed in accordance with the PTO policy. Leave eligibility is handled by the People Department. The tracking and review of PTO is performed by Managers and the People Department.

Holiday

Eligible Team Members are entitled to Holiday pay and associated Office Closing pay as defined in the Benefits policy. Team Members are expected to record all applicable Holiday time to the corresponding Holiday project charge code, within the timekeeping system. The Accounting Department reviews the holiday code usage on a semi-monthly basis, to ensure proper usage of the code.

4.5 Timekeeping training

CivicActions conducts both onboarding and annual timekeeping training, which is required to be attended by all CivicActions' Team Members. Both trainings include:

  • Section One: Government requirements for timekeeping and importance of accurate time charging in the Government space
  • Section Two: Discuss and review the process for entering in time (i.e., how to physically enter in time to the Unanet system)

  • Section Three: Overview of time charging key policy points / responsibility of all Team Members, which include, but not limited to:

    • Defining what Direct and Indirect means
    • Discuss types of activities considered to be Direct versus Indirect for labor
    • Discuss importance of recording all hours worked (Direct / Indirect)
    • Proper recording of hours to the applicable project charge code (Direct / Indirect)
    • Requirements for entering time on a daily basis
    • Importance of never forward booking time, with the exception of leave
    • Discuss process for requesting access to a project charge codes Direct / Indirect (if applicable)
    • Discuss what an Team Member should do in the event they are unable to record their time
    • Discuss what an Team Member should do if they have a timesheet correction
    • Discuss how to record Paid Time Off / Holiday / Leave

  • Section Four: Overview of Manager review roles / responsibilities

    • Complete, Accurate, Reasonable Review
    • Review the process for Managers to physically review the timesheet

  • Section Five: Key takeaways and resources

    • Review quick reference / how to guides readily available
    • Provide Team Members a place where they can go with questions for time entry or review
    • Provide Team Members a place to go, in the event that they suspect fraud

4.6 Self audits

Periodically, CivicActions performs self-audits, which are intended to test its population's compliance and understanding of the policy and procedures within this document. Self-audits include review of labor reporting, including but not limited to recording of hours worked in a given day, reviewing the Floor Check report, and interviews with Team Members for understanding of key policies. A review of the self-audits is briefed to the Leadership team allowing for discussion, is subsequently documented, and any agreed upon corrective action is implemented timely.

5 – Supplemental documents

5.1 Accounting policies and procedures

For reference to CivicActions' Accounting Policies and Procedures, see CivicActions Accounting Policy (to come).

5.2 Timekeeping guidance

For reference to CivicActions' timekeeping training, see CivicActions' timesheet guidance.

This page was last updated on April 12, 2024.