Project Record Keeping Forms by tcs13387


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									                                     APPLICANT RECORD-KEEPING GUIDELINES

It is essential that you accurately document the expenses incurred during the Fire Management Assistance Grant Program, incident
In the event that a federal declaration occurs, accurate documentation will help you to:

 *    Recover all eligible costs.
 *    Be prepared to provide information for the Project Officer to prepare the FEMA Project Worksheet.
 * Have source documents and summaries readily available for validation by the Project Officer.
 * Assist the state and FEMA to review project worksheet(s) for approval.
 * Provide a brief narrative describing the eligible work performed by the applicant.
 * Be ready for future audits or other financial reviews.


While there are many ways to organize records, it is important the information is readily available and in a useable format; i.e.,
spreadsheets, invoices, financial reports, etc. Important: FEMA has a set of five Summary Record form available an applicant may
use to summarize project costs. If your agency can provide the same or similar summaries from an existing accounting system
it is not necessary to use FEMA forms. The FEMA forms are available in Excel format.

The summary record forms are:
1) Force Account Labor Summary Record (90-123) -- To record agency permanent or temporary labor costs.
2) Material Summary Record (90-124) -- Used to record the supplies and materials that is used out of stock or purchased.
3) Rented Equipment Summary Record (90-125) -- Used to record the costs of rented or leased equipment.
4) Contract Work Summary Record (90-126) -- Used to record the costs of work done by contract.
5) Force Account Equipment Summary Record (90-127) -- To record applicant-owned equipment costs.

      Types of documentation the state and FEMA will review during the site visit:

 1) A sampling of your permanent or temporary staff timesheets, vendor or contractor invoices, and other documentation.
 2) A spreadsheet or report to compare timesheets, invoices and other documentation that needs to be reviewed.
 3) Access to source documents which will remain on file at the agency (time reports, vehicle records, purchase receipts, etc.).
 4)   Definition of personal classification groups for example: permanent, seasonal, career, and temporary personnel.
 5)   Sample copies of pertinent contracts, cooperative agreements, mutual aid or cost-share agreements etc.
 6)   Complete "Applicants Benefit Calculation Worksheet" for each classification.
 7)   Other documentation determined to be needed by the Project Officer.
 8)   A map of the fire area showing agency jurisdiction.

      Documentation required for Donated Resources:

 1) Provide copies of sign-in and sign-out logs showing dates and hours of service for each person.
 2) Provide any call or dispatch logs that document donated resources.
 3) For donated supplies or equipment, provide an invoice or letter from the vendor or other party showing the date of use and
      customary charges for the resource.
 4) For personnel - a copy of an invoice or letter from an organization that shows the cost for the use of the organizations personnel.

Project Worksheets are written for each category of work. Cost claimed are separated into the following categories:
1) B – Emergency Protective Measures
2) H – Firefighting Activities
3) Z – Grants Management Costs

 969e2ac0-11ef-4b70-a9d0-243759048135.xls, Record-Keeping Guidelines                                           updated 5/18/05

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