Cost Category by uCxes3i

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									Attachment F                                 Executive Office of Public Safety & Security
                                                     Office of Grants & Research
                                                    VAWA STOP Grant Program
                                                     Financial Report Instructions


    Cost               Definition                       Documentation Required for                  Backup Documentation Required in Sub-
  Category                                                   Reimbursement                                     recipient File

Personnel       Full or part-time regular         Name of employee                               Timesheets showing dates and hours for each
                 salaried employees                Total number of hours worked on grant           individual charged to the grant and signed
                 working on the grant              Brief description of activities completed       by the individual and their supervisor
                                                   Total cost                                      NOTE: Timesheet and General Ledger
                                                                                                    forms must indicate VAWA STOP
                                                                                                   Time and attendance policies: If an employee
                                                                                                    works on multiple grants at a time an
                                                                                                    attendance policy must be developed and
                                                                                                    adhered to for determining percentage of
                                                                                                    salary charged to the grant or used as match
                                                                                                    expenditures. Dates and hourly rate for
                                                                                                    individual charged to the multiple grants
                                                                                                    must be clearly indicated in timesheets
                                                                                                   Resumes for all hires, regardless of salary
                                                                                                    must be on file with EOPSS

Overtime        Overtime costs are limited        Name of employee                               Timesheets showing dates and hours for each
                 to sworn law enforcement          Total number of hours worked on grant           individual charged to the grant and signed
                 personnel working on the          Brief description of activities completed       by the individual and their supervisor
                 grant                             Copies of city/town official payroll            NOTE: Timesheet and General Ledger
                                                    ledger reflecting overtime costs paid out       forms must indicate VAWA STOP
                                                   Total cost                                     Resumes for all hires, regardless of salary
                                                                                                    must be on file with EOPSS

Fringe          Employer share of fringe          Approved percentage and/or actual costs        Copy of Federally Approved Signed rate
                 benefit costs reimbursable        Number of hours for which fringe applies        agreement needs to be submitted with the
                 by a federal grant                For employees listed in personnel               proposal to justify costs
                Allowable costs are limited        category and only for the percentage of        Copy of audited rate by applicant accountant,
                 to the following: health           time devoted to the project                     comptroller or HR needs to be submitted
                                                                         1                                                        Updated June 2011
                  insurance, life insurance,       Total cost                                     with the proposal to justify costs
                  pension, social security                                                        If applicant does not have a rate as outlined
                  costs, unemployment                                                              by the above, cost amounts for direct fringe
                  insurance and workers                                                            benefits can be actual costs
                  compensation                                                                    Detailed list of salary/wage pool used to
                 Fringe on overtime hours                                                         assess fringe costs for quarter
                  are limited to FICA,
                  Workman’s Comp and
                  Unemployment Comp

Indirect         Federally negotiated and         Approved percentage                           Copy of Federally Approved Signed rate
                  approved rate                    Base is the amount of funds that are           agreement needs to be provided with the
                 Indirect may include those        subject to the indirect rate                   proposal to justify costs
                  costs that are not readily       Total cost                                    Detailed list of salary/wage pool used to
                  assignable to a particular                                                       assess indirect costs for the quarter
                  project, but are necessary                                                      If applicant does not have a federally
                  to the operation of the                                                          negotiated indirect cost rate and these costs
                  organization and                                                                 can be identified as direct costs then they
                  performance of the project                                                       should be broken out under “other”
                 The cost of operating and
                  maintaining facilities,
                  depreciation, and
                  administrative salaries are
                  examples of the types of
                  costs that are usually
                  treated as indirect

Consultants      Consultant fees                  Name of consultant                            Indicate whether formal, written
                                                   Hourly rate                                    Procurement Policy or the Federal
                                                   Number of hours of service                     Acquisition Regulations are followed
                                                   A brief description of services provided      Procurement file must be kept on sub-
                                                   Copy of all invoices                           recipient site
                                                   Total cost                                    Also note that EOPSS Special Conditions
                                                                                                   indicate that the maximum rate for
                                                                                                   consultants is $650 per day (excluding travel
                                                                                                   and subsistence costs). Any request for
                                                                                                   compensation over $650 per day requires
                                                                                                   prior written approval by EOPSS

                                                                        2                                                          Updated June 2011
Contracts      Contractor fees                 Name of individual and/or organization           Indicate whether formal, written
               Office, IT, programmatic        Hourly rate                                       Procurement Policy or the Federal
                equipment contracts or          Number of hours of service                        Acquisition Regulations are followed
                leases                          A brief description of services provided         Applicants are encouraged to promote free
                                                Copy of all invoices                              and open competition in awarding contracts
                                                Total cost                                       Procurement file must be kept on sub-
                                                                                                   recipient site
                                                                                                  At the beginning of the grant period, provide
                                                                                                   a copy of the subcontract to EOPSS. As
                                                                                                   stated in the Massachusetts Standard
                                                                                                   Contract, item 9 “The Department is entitled
                                                                                                   to all subcontracts and shall not be bound by
                                                                                                   any provisions contained in a subcontract to
                                                                                                   which it is not a party”
                                                                                                  Contract must explicitly state deliverables
                                                                                                   and time frames

Travel         Travel directly related to      Provide receipts and/or mileage                  Keep copies of all documentation and
                the purpose of the grant         reimbursement form for all travel                 receipts at sub-recipient level for inspection
                                                 expenses. NOTE: If you utilize an Easy            during site visits
                                                 Pass Transponder you must include a
                                                 copy of your statement
                                                Indicate the name of the traveler, the date
                                                 of travel, location traveled to and from,
                                                 total miles traveled and the purpose of
                                                 the travel
                                                Use your agency’s established mileage
                                                 reimbursement rate. NOTE: Rate cannot
                                                 exceed the state rate (currently $0.45/
                                                 mile)
                                                Indicate the source of travel policies
                                                 applied: sub-recipient, state or federal
                                                 travel regulations

Equipment      Tangible, non-expendable        Note the type of equipment purchased             All equipment purchased with grant funds
                personal property having a       and the cost                                      having a useful life of more than a year and a
                useful life of more than        If greater than $1,000 per unit cost              unit cost equal to or over $1,000 will be
                one year; cost based on          provide a copy of the receipt, packing slip       marked with an identification tag indicating

                                                                      3                                                            Updated June 2011
               classification of equipment        or invoice                                        it was purchased with grant funds and
                                                 Inventory list showing type of equipment          indicating the grant number (General Grant
                                                  purchased, tracking/inventory number,             Conditions)
                                                  serial number, location, and name of             Keep all documentation and copies of
                                                  grant funds used                                  receipts and or invoices at sub-recipient level
                                                                                                    for inspection during site visits

Supplies      General supplies required         List items individually by type and show         Keep all documentation and copies of
               for project (postage,              the basis for computation                         receipts and or invoices at sub-recipient level
               training materials, copying       If greater than $1,000 per unit cost              for inspection during site visits
               paper, and other                   provide a copy of the receipt, packing slip
               expendable items such as           or invoice
               books, ink etc.)

Other         Items not covered in any of       List items by major type and the basis of        Keep all documentation at sub-recipients
               the previous cost                  the computation. For example, provide             level to demonstrate that the
               categories such as rent,           the square footage and the cost per square        purchases/expenses were incurred
               phone, training fees, or           foot for rent, and provide monthly rental
               materials should be                cost
               reported in this section
              These costs can include
               items which are assignable
               to a particular project, but
               are not incurred by those
               serving clients with these
               grant funds such as
               executive director’s time
               on project and utilities




                                                                      4                                                             Updated June 2011

								
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