Attachment 7

 

Rouge River National Wet Weather Demonstration Project

 

Community Watershed Projects Documentation Checklist

Description

In Use by Comm

Not In Use

Not
Applicable
1   Contract Files      
    Approved copy of watershed project legal document (IAA or equal)      
2   Direct Labor Costs      
    Time sheets completed in ink and signed by a supervisor      
    Payroll register verifying salaries and wages paid      
    Labor distribution report identifying total hours worked for each project      
    Verification that employees working on the project are being paid rates comparable to employees working on other projects      
    Personnel rate records      
    Union agreements, if applicable, covering wage rates or increases      
    Canceled payroll checks      
    Federal Form W-3 (Transmittal of Wage & Tax Statement)      
    Federal Form 940 (Employer’s Annual Federal Unemployment Tax Return)      
    Bank statements covering the periods when the community made the final payment on Form 940      
3   Direct Expenses      
    Materials & Supplies      
   
  • Supplier/vendor invoices
      
   
  • Verification of approval prior to payment (check request or purchase order)
      
   
  • Verification of account distribution
      
   
  • Receiving reports
      
   
  • Reasonableness of expenditure in relation to the nature of the operations
      
    Travel Expenses      
   
  • Expense reports indicating dates, employee’s name, points of travel, dates of departure and arrival, mode of transportation and authorized approval
      
   
  • Community’s travel policy which is reasonable and consistent with federal guidelines
      
   
  • Receipts for travel expenses
      
   
  • Documentation indicating purpose and rationale for the travel expense
      
    Other direct costs (if charges are usually recovered through overhead, the community should not charge them as direct costs)      
   
  • Verification that costs were for the benefit of the project
      
   
  • Verification that costs are reasonable and allowable
      
   
  • Supplier/vendor invoices
      
   
  • Verification of account distribution
      
    Subcontractor Charges      
   
  • Invoices
      
   
  • Copies of contracts
      
   
  • Payment records
      
   
  • Time sheets
      
4   Overhead      
    Approved EPA overhead rate for the current fiscal year      
    Annual audit report      
    Determination of whether overtime pay is to be included as the base for distribution, or straight time pay only      
    Formal budgets for the prior and current year      
    Amortization and depreciation schedules      
    Overhead rate calculation methodology      
    Accounting policy for allocating costs      
    Documentation of the significant changes in overhead rate from previous year, if applicable      
    Determination of need for "job-site" or "field overhead" rate      
    Verification that miscellaneous income amounts have been credited to applicable overhead accounts      
    Listing of accounts to be identified for overhead      
    Determination that overhead account does not include unallowable costs, including unreasonable compensation      
    Overhead computations that reconcile to the financial statements      
    Fringe benefit costs supported by contracts, invoices, and payments      
5   General      
  A Policies/procedures for:      
   
  • Allocating and accumulating cost
      
   
  • Bonuses
      
   
  • Director fees
      
   
  • Inter/intra department transactions
      
   
  • Travel
      
   
  • Directors’ meeting minutes
      
  B Insurance requirements      
   
  • Up-to-date schedule containing the following for insurance required by the contract:
      
   
  1. Carrier
      
   
  • Dates of coverage
      
   
  • Coverage limits (dollar amount)
      
   
  • Type of coverage
      
   
  • Premium amount
     
   
  • Types of insurance
      
   
  1. Workers Compensation Insurance
      
   
  • Comprehensive general liability with $500,000 single limits and for damage to property
      
   
  • Architects and Engineer Professional Liability Insurance for acts, errors, and omissions with a limit of $500,000 per claim/annual aggregate
      
   
  • Comprehensive Automobile Liability policy to cover bodily injury and property damage with $500,000 single limits
     
  C Personnel      
   
  • Organization charts for the contract period
      
   
  • Job descriptions describing responsibilities and controls
      
  D Financial records      
   
  • Accounting manuals which document policies which are consistent with generally accepted accounting principles and contract specifications
      
   
  • Audited financial statements. If not available, have financial statements been compiled for such purposes as bank loans and/or government agencies?
      
   
  • Establishment of project/grant accounting records
      
   
  • Cost contained in the project accounting records that are segregated by eligibility, allowability, and allocability to EPA projects
      
   
  • Project cost records used as a basis for the community’s invoices
      
  E Automated Data Processing      
   
  • Complete financial history of contract currently accessible thorough automated records
      
   
  • Automated records available:
      
   
  1. Online
      
   
  • On diskette
      

Please address all comments and suggestions about the contents of this Web page to rougeweb@co.wayne.mi.us.

The Rouge River National Wet Weather Demonstration Project is funded, in part, by the United States Environmental Protection Agency (EPA) Grants #XP995743-01, -02, -03, -04, -05, -06, -08 and C-264000-01.