b. Contract approval - Laserfiche WebLink

Origination Date 6/15/03 Travel vouchers need to include, who traveled, the purpose of the travel, and be supported by receipts for hotels and airfare. Your organization's travel reimbursement policies should be in writing and identify whether meals are determined using a per diem or if receipts are required. Mileage reimbursements should identify the rate used and show the calculation of the amount reimbursed. OMB Circular A-87 Attachment B Subparagraph 11.h. requires that charges to awards for salaries and wages, whether treated as direct costs or indirect costs, be based on documented payrolls... approved by a responsible official(s) of the governmental unit. Where employees are expected to work solely on a single Federal Award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employee worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports such as time sheets. Unless statistical sampling or a substitute system is approved by the cognizant agency the reports must reflect an after-the-fact distribution of the actual activity of each employee. The reports must be completed at least monthly and coincide with one or more pay periods and be signed by the employee. Common Rule 1_.42(b) Retention and access requirements for records requires supporting documentation to be retained by your organization for a minimum of three years from the date of the last request for reimbursement of the contract period. 1_.42(e) Allows regulatory agencies, including DHS, timely and unrestricted access to any pertinent supporting documentation. Next let's take a look at how to determine the allowability of expenditures. Your organization may incur costs that it feels are important to the program, however, that may not be enough to make them allowable for reimbursement with grant funds. OMB Circular A-87 Attachment A. subsection C.1.a thru j lays out the factors affecting the allowability of costs. Cost must meet the following general criteria: . Be necessary and reasonable for the proper and efficient performance and administration of Federal awards and be allocable under A-87 cost principles. . Conform to any limitations or exclusions set forth in these principles or in the award as to type or amount of cost items. . Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the organization. . Be consistent with treatment accorded to other federal programs. 3