APPROVALS c;; - transicion2016.pr.gov de Reglamento y... · Reimbursement Request Procedure Area...

Reimbursement Request Procedure

Area Approver

Administrative Ap rover:

Ana Rosa Rivera

Freddie Ayuso

Document Owner:

Document Number: OP-0012-V03

APPROVALS

External Resources Division

Page: 1 of 36

Effective Date: Februar 1, 2014

Date: c;; /o :l~,.,.

Quality Approver: Raquel Roman Signature:

1. Objective

Establish the guidelines for preparing reimbursement requests. This procedure includes the steps required to compile all financial and supporting documentation necessary to sustain the request ensuring the documentation is current, accurate, complete, acceptable and allocable to the subject grant agreement as the administrative and programmatic conditions, is applicable.

2. Legal Authority

To the execution of this procedure, it should observe the followings laws and regulations and any other appl icable laws, regulations, directives, policies, procedures or guidance that may be issued after the effective date of this SOP including but not limited to:

• Puerto Rico Environmental Policy Act (Law 416, September 22, 2004);

• Executive Order 12372 of July 14, 1982, The President Intergovernmental Review of Federal Programs;

• Administrative Bulletin 4184 of September 27, 1983, as amended, to establish a coordination and review system for the Puerto Rico Commonwealth plans or proposals requesting federal financial assistance;

• Code of Federal Regulations (CFR):

• 40 CFR Part 31, Uniform Administrative Requirements for Grant and Cooperative Agreements to State and Local Governments

• 40 CFR Part 32 Government-Wide Debarment and Suspension and Government-Wide Requirements for Drug-Free Workplace

• 40 CFR Part 34 New Restrictions on Lobbying

• 40 CFR Part 35 subpart A, Environmental Program Grants

• 40 CFR Part 35 subpart K, State Water Pollution Control Revolving Funds

• 40 CFR Part 35 subpart 0 , Cooperative Agreements and Superfund State Contracts for Superfund Response Actions

@ Document Number: Page:

OP-0012-V03 2 of 36 Reimbursement Request Procedure

• 40 CFR Part 35 subpart P, Financial Assistance for National Estuary Program

• 40 CFR Part 40,Research and Demonstration Grants

• Federal Office of Management Budget Circular A-87 Cost Principles for State, Local and Indian Tribal Governments;

• Federal Office of Management Budget Circulars:

• A-102, Grants and Cooperative Agreements with State and Local Governments (10/07/1994),amended on 08/29/1997;

• A-133, Audits of States, Local Governments, and Non-Profit Organizations;

• A-21, Cost Principles Educational Institutions;

• A-122, Cost principles for Non-Profit Organizations; • American Recovery and Reinvestment Act of 2009: Section 1512(c) - Reporting

Requirements • Clean Water Act: Section 205(m) 601-607, and Section 2050) (2) and 604 (b) • Solid Waste Disposal Act: Section 9003(h), Title I

3. Applicability

This procedure applies to all divisions that participate in preparing reimbursement requests for submittal to granter.

4. Organizational Roles and Responsibilities

The units that take part on the management of this procedure are:

• Budget Division (BO) - Submit SC751 Appropriation and Revenue Estimates form for budgets creation.

• External Resources Division (ERO) -Compile, review, performs quality control validation and submits to granters the reimbursement request.

• Finance Division (FD) - Prepare all the required financial documentation to support a grant reimbursement request.

• President Office - Review and sign the required request reports, and/or related documents.



5. Abbreviations and Definitions

5.1. Abbreviations

Abbreviation Term AP Account Payable BO Budget Division CA Cooperative Agreement CFR Code of Federal Regulations EQB Puerto Rico Environmental Quality Board ERO External Resources Division FD Finance Division FiMaS EQB Financial Management System GL General Ledger MO Managerial Officer OMB Office of ManaQement and BudQet PC Project Costing PO Purchase Order RR Reimbursement Request TL Time and Labor

5.2. Definitions

Term Definition Report is used to review the allocation base by Program by

Allocation Structure Report Divisions. For each Program and Division this report lists the Support employees and the Allocation Base employees. This report is used as supporting documentation for the OMB Standard Form 270. Included all expenditures for a

Budget & Expenditures current period and year to date by expenses categories. Report Also included the Budget approved by category. This report

can print by project id, activity, period and share (Federal, State and Total).

Non-Working Hours - Report that includes all data for the calculation of the non-Expense Calculation Detail working hours expenses (including all leave, except for Report compensatory time).

Recurring length of time over which employee time is Pay Period recorded and paid. PREQB pay period is every fifteen (15)

days.

Pay002 Report Payment distribution report by employee by GL Account Number

Payroll Register Detailed distribution of the employee costs for the pay period.

0 Document Number: Page:


Term Defin ition

Personnel Detail Salary and Fringe Benefits information by employee.

Personnel Summary Display the distribution between Federal and State Costs. Report

Document used to claim an advance or reimbursement of the federal funds to the Grantor on a monthly, quarterly, semiannual or annual basis with all the supporting reports

Reimbursement Request and back-up documentation to request refunds for all federal Standard Form 270 expenses incurred during the period of time covered by the

request in all the grant agreements managed by the Agency. A separate form is prepared for each CA for which funds are being requested.

Summary Adjustment Report generated by FiMaS as part of the last RR to list all the adjustments included in the RR and detail a sample of

Report and Index Table such adjustments.

Time Card Detail report of the actual working and non-working hours per day for a selected period.

6. Procedure Description

For the proper management of the grant reimbursement request process, the following procedures should be performed:

6.1. Prepare the Grant Reimbursement Request . 6.1.1. The FD Accountant verifies in Project Costing the award information that the BD

registered in the accounting system to ensure accuracy with the Cooperative Agreement. Also, verifies in Grant if the Indirect cost rate register in FiMaS is correct.

6.1 .2. Throughout the accounting period, the FD Accountants run the processes to collect cost of Project related transactions coming from modules that are integrated with PeopleSoft Projects (For more details regarding these processes, please refer to Cooperative Agreement Procedure Sections 6.1.2.1 to 6.1.2.6).

6.1.3. On a biweekly, monthly, quarterly, semiannual, annual basis or when are required, the FD Accountant generates in FiMaS, verifies and analyzes the Time & Labor and all modules the data extracted from Project Costing with queries in order to ensure that all corresponding transactions are posted and accurate in the General Ledger system (For more details about the names of the queries, please refer to Cooperative Agreements Procedure Section 6.1.3.1 ).

6 .1.4. Once the queries are generated the FD Accountant search the physical vouchers, journals and all the backup documentation for all cost claimed as mention in the administrative condition for High Risk Status (including copies of

~ Document Number: Page:


authorization documents, verification of receipt of equipment, supplies or services, etc.).

6.1.5. Using the Accountant RR Checklist (Section 7. 7), the FD Accountant verifies if all the backup documentation complies with the regulatory requirements.

6.1.6. The FD Accountant prepares, registers in the accounting system and submits to the Finance Supervisor the journal adjustments for all applicable corrections resulting from the transaction analysis.

6.1 . 7. Finance Supervisor reviews and posts the journal adjustments in the General Ledger System.

6.1.8. The FD Accountant runs the process to generate the indirect cost for each pay period.

6.1.9. The FD Accountant verifies the status of the Contract in the accounting system. If it is not active, the FD Accountant requests to BD the activation of the contract.

6.1 .10. The FD Accountant run all the processes to generate the bill in the accounting system (For step by step to those process, please refer to the Time & Labor/Project Costing/Billing user's manual).

6.1 .11. The FD Accountant generates Claim Supporting Reports. These reports are used as supporting documentation for the OMB Standard Form 270.

a. Budget & Expenditures Reports - This report can be printed by project id, activity, period and share (Federal, State and Total) (Sections 7.3, 7.4 and 7.5)

b. Paid vouchers Report - This report can be printed by project id, activity, period and share (Federal, State and Total)

c. Indirect Cost Report

d. TL Payroll Register

e. Non-Working Hours - TL Payroll Register

f. Allocation Base Personnel Summary Report Working Hours

g. Allocation Base Personnel Detail Working Hours

h. Support Personnel Summary Report Working Hours

i. Support Personnel Detail Working Hours

j. Allocation Base Personnel Summary Report Non-Working Hours

k. Allocation Base Personnel Detail Non-Working Hours



I. Suppor1 Personnel Summary Report Non-Working Hours

m. Support Personnel Detail Non-Working Hours

i. Pay Time Card ii. Pay 002 - Payroll Register; this report is a standard form from Puerto

Rico Department of Treasury. iii. Allocation Structure Report iv. Journal Entry Report v. Adjustment Index Report vi. Adjustment Calculation Detail Report

6.1.12. FD Accountant conducts a validation process of all the Claim Supporting Reports as follows:

a. The personnel Summary, Personnel Detailed and Non-Working Hours Reports are signed.

i. If documents are not signed, they are returned for the corresponding signatures.

b. Verify if the reports include Working hours and Non-working Hours within the pay period. Non-Working Hours are reported on a quarterly basis.

c. All Time Cards included with supporting documentation are within the pay period.

d. Verify that Total of Worked hours net of Earned Compensatory Time in the Time Card is the same as the total hours on the Payroll Register Report.

e. If the Employee has Medical Insurance, verify on both the Pay Register Report and Pay 002 Report the deduction is included.

f. Verify that the reports are of the proper Grant Year, Assignment and Project ID (Grant ID Number)

g. Verify all documents are signed and the dates are correct.

h. Corroborate the Travel Voucher dates and grants charged with the Employee's Time Cards. In case of any inconsistency use the Official Employee Travel Log to resolve the issue and notify the ERO personnel if an adjustment is needed.

i. If any adjustment is needed to be performed by the ERD personnel, the FD personnel notify ERD MO by email for the corresponding action.

j. ERD personnel perform the required adjustments and submit to FD personnel the signed Adjustment Report and the adjusted claim support report.



6.1.13. Once the data is reviewed the FD Accountant generates Standard Form 270 (Section 7.1) from FiMaS application and review the following:

a. Verify in line (a) the total amount of the accumulative expenses up to date. This is obtained from the Monthly Budget & Expenditures Report, under the Expenditures column, in YEAR TO DATE

b. The same amount by formula should be in lines (c) and (e). In line (f), should reflect the state portion of the total in line (e) of the form. Please note that the calculation must reconcile with the accumulative of the Current Month under the State Budget & Expenditure Report

c. In line (g), should reflect the Federal portion of the total in line (e) of the form. Please note that the calculation must reconcile with the accumulative of the Current Month under the Federal Budget & Expenditure Report

d. In line (h), should reflect the amount of the previous month's accumulative expenses. The amount of the current federal petition is obtained by calculation. The calculation must be the same as the amount of the federal expenses to be claimed for the current month.

e. If the grantor adjusts the amount claimed during the previous month, the necessary adjustments must be done in the corresponding FiMaS modules such as Time & Labor, Account Payable, Purchasing or General Ledger. Once they are recorded into the accounting system, the report would be reflecting the correct amounts. The adjustments will appear on the reports mentioned in section 6.1 .11 . A reconciliation of the balances claimed during the previous month against the balances claimed during the current month must be included.

6.1 . 14. FD Accountant prepares and includes all EQB President's Certifications.

6.1.15. Once the Request for Reimbursement has been completed, all corresponding documentation is submitted to the ERO for evaluation and grantor submission.

6.1.16. For the final RR, the FD Accountants generate the Summary Adjustment Report Index Table. For RR with less than 10 employees, FD accountant generates the Summary Adjustment Report for all of the employees. However, for RR with more than ten ( 10) employees FD Accountants select a random sample of 10% for a maximum of ten (10) employees per RR



6.2. Review Reimbursement Request

6.2.1. External Resources Division secretary receives all the required RR documentation from the Finance Division and registers the Reimbursement Request Form SF-270 approved by OMB under No. 0348-0004.

6.2.2. Reimbursement Requests are distributed between ERO Managerial Officers to perform the corresponding revisions.

6.2.3. The MO verifies and compiles the RR documentation in the following order:

a. EQB's President Certifications b. Standard Form 270 c. Budget & Expenditures Reports- Federal, State1 and Total1

d. Personnel Summary Report - Working Hours (Allocation Base & Support Personnel)

e. Personnel Summary Report - Non-Working Hours1 (Allocation Base & Support Personnel)

f. Personnel Detail - Working Hours (Allocation Base & Support Personnel) g. Personnel Detail - Non-Working Hours1 (Allocation Base & Support

Personnel) h. TL Payroll Register i. Pay Period Time Card j. Pay 002 Report k. Non-Working Hours - Expense calculation Detail Report1

I. Paid Vouchers Report11ndirect Cost Report m. Alloc_ation Structure Report n. Other documents, where applicable

6.2.4. Once the RR documentation is complete, the MO proceeds to verify if claimed expenses and supporting documents comply with regulatory requirements. The Reimbursement Request Checklist (Section 7.9) is a guideline that ERO MO uses to verify compliance with corresponding regulatory requirements. The following items are validated using this checklist:

a. Activities claimed are allowable.

b. Individual transactions are properly classified and accumulated into the activity total.

c. Amounts charged are for actual costs, not for budgeted or projected amounts.

d. Amounts charged must comply with the approved Time Allocation Methodology (TAM).

e. Amounts charged conform to the allowability of cost provisions of applicable costs principles or limitations in the program agreement, program regulations, or program statute.



f. Amounts charged have been discounted of any kind of credit, reimbursement, rebates or refunds.

g. Amounts charged conform to the allocation provisions of applicable cost principles or Governmental Accounting Standards Board (GASB) Standards (i.e., determined in accordance with generally accepted accounting principles).

h. Fringe benefit allocations, charges, or rated, are based on the benefits received by different classes of employees within the organization.

i. Costs are given consistent accounting treatment within and between accounting periods.

j . Costs are correctly charged as to account, amount and period and are supported by appropriate documentation such as:

i. Approved purchase orders ii. Receiving reports iii. Vendor invoices iv. Copy of Treasury checks as issued v. Certification that items or services have been received and placed in

service vi. Contract and subgrant award documents

6.2.5. Once the RR checklist is completed, the MO proceeds to evaluate the period of availability. This is the length of time that the grantor specifies in an assistance agreement during which the recipient may expend or obligate Federal funds. The following items are validated during this evaluation:

a. Transactions charged against the federal grant after the period of availability were for an obligation that occurred within the period or availability.

b. Transactions recorded during the period of availability were for an obligation that occurred within the period of availability.

6.2.6. Review costs to ensure that they are legitimate and in compliance with the following general guidelines:

a. Allocable under the provisions of OMB Circular A-87.

b. Authorized or not prohibited under Commonwealth of Puerto Rico laws and regulations.

c. Consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities within EQB.

d. Not included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal Law or regulation.



6.2.7. Costs are also verified to assure they are reasonable.

a. The validation criteria used is based on expenses that do not exceed in its nature and amount, by taking in consideration the expenses a practical individual would incur under the same situation in which the decision was made.

6.2.8. Ensure proper cost allocation by reviewing the following information:

a. Verify that goods or services involved are chargeable or assignable to such program in accordance with relative benefits received.

b. Verify that any cost allocable to a particular Federal award has not been charged to other Federal awards to overcome fund deficiencies, to avoid restrictions imposed by law or Federal wards terms, or for other reasons.

6.2.9. Once the RR review process is completed (steps 6.2.3. to 6.2.8.):

a. If the ERD MO identifies any findings and/or observations, ERD MO remits to the FD Accountant using the Findings and/or Observations Table (Section 7.8) for this purpose. Once the FD Accountant completes the corrections, steps 6.1.13 to 6.2.8 are repeated as necessary.

b. If the ERD MO concludes the RR review process without any findings and/or observations, a written confirmation is sent to the FD Accountant to notify that the RR is complete.

6.2.10. Once the documents are compiled and reviewed, MO digitalizes all RR documents and splits them ensuring that each file has a size not bigger than 1 O Megabytes (Mb). Each split file is named using the following nomenclature: Grant Level, Request Level and Document Level.

a. The Grant Level specifies the Grant Number, the Fiscal Year and Grant Short Name.

b. The Request Level specifies the Reimbursement Request Number and frequency of the RR, which means, monthly (M), Quarterly (Q) or Annually (A).

c. The Document Level specifies the sequence of the document (001 ), the name of the file and the date (mm/dd/yy). Document is named as mentioned in sections 6.2.3.

i. For example: BG992434110-2011-PPG-RR03-M-001-Signed Reports-08-26-2013.

6.2.11 . Due to the High Risk Designation EQB is required to have a CPA Firm that certifies the RR. ERD MO submits the RR along with the corresponding documentation to a CPA firm for their review Uca_sharepoint_/sites/RR). Once the High Risk Designation has been removed, the ERD MO moves directly from step 6.2.10 to step 6.2.12.



a. If the CPA identifies any findings and/or observations in the RR documentation, the CPA remits these to the ERO MO for registration in Findings and/or Observations Table. The ERO MO forwards the table back to FD Accountant for corrections. Once the FD Accountant completes the corrections, steps 6.1.13 to 6.2.8 are repeated as necessary.

b. If the CPA Firm concludes the RR evaluation without any findings and/or observations, remits it to ERO MO. A written confirmation is sent to the FD Accountant to notify that the RR is complete.

6.2.12. Once the ERO MO completes the process, the RR documentation (SF 270 and Transmittal Letter) is sent to the EQB President for approval.

6.2.13. Once the RR documentation (SF 270 and Transmittal Letter) is approved, the MO receives the final approval from the CPA firm. The CPA firm approval applies only if EQB have the High Risk Designation.

6.2.14. The ERO MO digitalize the approved documentation (SF 270 and Transmittal Letter) and distribute the final RR to the corresponding partakers as follows:

a. One copy is send to USEPA by email using the following address EPARegion2-Grant Application Region2 [email protected].

b. One copy is send by email to the Grant Specialist and to the Project Officer.

c. The original is kept in the ERO Files.



7. Forms and Reports

7.1. Standard Form 270 ..

1 ~ 0:\taAPPROVAL NO PAOP. 0348-004 PAGES --

REQUEST FOR ADVANCE a ·x· one 01 l>oth boxes 2 IJASIS Of. REQUIJ.S I on REIMBUUSEMENT

I OADV1\NC E (Sec instmclions on back) lVPBOF 0CASll

PA YM P.NJ 0REIMAURSEMEN f Rt:Q l/ES "nll> 0ACCltUAL

b ·x· the nppllcoblc box

0HNA1, 0PA1l llAI

3 fEOcRAI.. SPONSORINO AO ENCY AND OROANlZA 1 IONAL ELEi'vffiNT TO 4 fEDERAL ORANT OR01HER , PAR HAI.. PA YM!lNI W I llCJ I ·n HS REPORl JS S UJIMI l "fED. IDl!NTlf VINO NUMllCll ASSIG NED REQUESl N UMDER FOR I ll lS

BV FEDE RAi AOENCV REQUES T

6 Ef'.WLOYER IDEN flfl CA I ION 7. KJ::C I PIENl'S A C COUNI 8. P£IUOD COVERED D\' THIS REQUES I NUMIJER: NUMBEll O R IDENTIFVINO

NUMDER: F1om (month, day, yew) TO (month, day. ycru)

9 RECll'IENI O RGANIZA llON JO PA \ 'J:iH ( \Vhcrc check is to be sc u t U dirfc rcut lhim item 9)

Name: N rune:

N umber Number and Street: nml S trcc: t: .. .. C ity, S toic C ily, Sratc nnd Z IPCode : and Z IP C ode:

II. C01\IPU1AI10N OF A~IOUNI 01; REl i\llJUHS EMEN l S/ADVANCES IU:QUESli:L>

l'ROORAMSIFUNC TIONS/AC IIVl11ES (•) (b) (c )

I\ ToraJ prog1nm (As of dale) s s $ s Outlays to <.Jato

b. Leu : Cumulath~c p rogrmn income

c. Nc:t prog.rrun ou1lays ( Linc u minus line b)

d . E stimMcd ne t c:ash o ulloys fo r advance period

c. t o loJ ( Sum o t lines c & d)

I: Non.fcdct al shnrc of omou11t on line c

8 r cdc ml shore or amount on line c

h. Fcdcrnl paymcn l.s: provio u.sly rcqucstc."d

I h)

f edcrnl sho.r~ now requested (l in c g minus line

j Advaoces required l .. m o nth by m onth. when

2umonth requested by Fcdc ro.J grantor agency for u se in making prcschc dulcd l rJ month adva nces

12. A L l E RNAT U COMPUT/\ !ION f OR ADV/\NCr~<; ONLY

.. E s timothal fctlc rol co.sh o u tlnys thAt wm be made during pe riod covered by tho odvarn:c

b. Less: Est imated bahu1cc of Fede ml cash on hand ns o f beginning o( odvru:icc per iod

e. Amount rcque~tcd (I fn c n minus line b)

.UH IO RIZED FO R LOC/\1. fillPRO DUCTION (Continued on Reverse)

s

s ·-· S I ANDA RD fORM 270 (Rev 4 -2012

Prescribed by O MIJ Ci<culors A - 102 nud /\-IIO

TO TAL


OP-0012-V03 Reimbursement Request Procedure

7.2. Standard Form 425

1 Federal l\goncy Md Organizational Element lo Wh!cll Report is Submirtod

FEDERAL FINANCIAL REPORT (Follow fonn Instructions)

2 Federal Grant or Other ldsntify!ng Number Assigned by Federal Agency (To report multlp'.c grants use FFR Attachment)

3 Recipient Organiz;ilion (Namo ond com;>lo!o address lr>eluding Zip code)

4a DUNS Number 4b EIN 5 Reeplont Account Number or ldentifylr.g Number (To report mul~p'.o grants uoo FFR Allac~.monl)

6 Report Type

nauarterly

13 of 36

Pago of 1

oaaes

7 Basis or Acoovnt~

n Semi-Annual

llAnnual

OFlnal t:J Cash r:J Accrual 6 Projec•JGranl Perlod

l'rom: (Monlh Day Year)

10. Trans actions

(Use lines a-c f0< single or mull/pie grant reporting)

'To; (Month Day Year)

- Federal Cash (To report mullfple grants, also use FFR Attachment): a. Cosh Receipts b. Cash o:sburscmonls c. Cash on Hand (lino a minus b)

(Use lines d-o for single grant reporting)

Fodoral Expendlluros and Unobllgatcd Balance: d. Total Federal funds outhorizod o. Federal sharo of expenditures r. federal share or unl:ou!daled ob!;gation< n. Tola! Federal •hare rsum ol Fnes o ond O h. Unobligated balance of Federal funds (lino d m!nus nl

Recipient Share: I. Total redoient share reauired

I. Roclolont sharo or OXPOnditurcs k. Romainlnn roo!>ionl •haro to bo PIO"lldcd ct:ne I minus I)

Program Income: I. To!.BI Federal 1Ynnram inco."llO o:imcd m. Prooram Income oxoonded In a<XOrdar.ce \•,ith the deduc~on alle<031ive n. Pronram lnC"OmO OYnAnded In accordance •with the addition altemat:va o. Uncxocndcd crooram Income Wne I m1nus llne m or linen\

a. Tvoe b. Rulo c. Period From Period To d . Base 11 lndlr~

Expense I ~1t~)t'.Rf.4!ii'~·~:~~:~- 1~·-'i:~';,: · ~r<t~fi~:-.\;;-! · - · 'ti: J"':;._,g~, g . To:.Ols:

9 Repoiting Per!od End Date (Monlh Doy Yoar)

I

I I

CumulaU-10

e. Amount Char~ed I. Fede<aJ Share

12 Remarl<s: All~ any ••plan a lions deemed necessary or tnrormaf!-On required by F&deral sponsoring agancy In compVance 1•,flh govam!r.g /ogfsJation:

13 Certillcallon: By signing this report I cortlly Iha! It ts truo, complelo, end accurate to the best or my knowledge. I am aware that any !also, flcllUou., or fraudulent Information may subject me to crtmtnal, civil, or admlnlstrallve penalllles. (U.S. Cod•, TIUe 18, Section 1001)

a Typed or Pr;nled Name end TiUo of Autholized Certifying Off.cial c Te!ephcne (Nea code number and extension)

b Signoluro ol AuUl<J(ized Certil)ing Olf:ciel

P.ap<-tV1,.01k Burd~n Statement

d Emal address

e Dale Report Submilled (Month Day Year)

.,. 0~1.3 Ar'9fov•I No.Jmbet:. 0348-0001 E1fA,""at;ot1 o .a:e: 1CVJtr1011

Acc:on:!in~ k> tr.a PDPCJV.'Oek R~dodiorl Act, as &mew.Jed, no porso~s are requi:cd lo rc~d to a col'ac:tion oC lnrormatoo un:e$$ it (ls~sys a val:J OPl.B Coo'.1o4 Number. Th9 v2.fd 0118 oon'.1c.I nUi'l\W tor lh'.s ln'orm.a!icn ool'ect.lon Is 0348-0061. Pub'lcreporting burdon for tl".l! c.oi!oction of lMONMtion Is os.fma:cd lo average 1.5 h0:.1rs porre.spon.so, Jr.C:utfng li-oo tor re~g lr.slru.:.UOn9 tC<lfching e-..C.sting de:la e:ot.·rce.s. gaU-.ct"'g end mantaJn'r,g the dala needed. uid c:o•npleling end rerl."€'..,ing the col'ec::OO~ of lnforrnaGon Seod c.omIT'.enls regMct".lig tr.e bvrden e 5\imjl8 or O-'i'J o:her asMci. vi lh~s col'ect'on ol inr:irma:!oo. lndu...'1na .su.Mesdons fCi<' redud.'1.l tt"51:"4Jrdeo to IJ".e o:ii;ce of M_,...,.,emenl a.id 8cJd.Jet, P2oeM-cYk Re<j!lcliO'l Pro·ect t OJ'tS-CCEOl, Wa.11hino!on, OC 20503.

--ca1~1lONWEAL TH OF PUERTO RICO ~~~--~-~~~~·~----~--~-ornci: O~n!E GOVER~JOR

.. __,.,. __________________ ···- -:

ENVJRONMEMTAL QUA!.llY BOA.~ ~--

,...._-----·------ _ _, _____ LA Mon~tf Sudget~Ex~.~~ Rep2~ ~---~ ~~~~·:···------. ---·--1 • • ~·-~~•'~-~~~~

From: MAY HOS1,02 !~~gram: Air Pollution Control --------· _ _ , .. _______ . __

.. . . . .

OESCRJ?TION CUAAE!!T UON!ll 'fEAATO OA'l( Total ~~

Otree!Ca~ Emn4!11U~ Sud get \lariune~ E:mallutc~ Bud qt! Vari<~r:t BuJQtl a~t~nct

3) Pemnn!l Smltts itm.o S.l?JS.92 43,962.~ i1'8,Sl5!1.I ~S9.62i."il 360JB!.BL 704,631.BO ~.325~0

b) fdnqe li'enititl ],Stl.119 1'.&rno 11.16931 2S~ l17J7?.DO 91$1.51 17S,2U3J16 150317£7 d Tc~! P;r.iimiol Hcinq1 Banents 13237.57 n.m.si !O.l323i 135~.83 5.3T:J5.9l3 J51~115Q 8S1 QJS~O 745~.11

l~Tra~I o.nn 1.DGB.00 ·1.ffiODJ 0.00 a.aiJ~ nnoo.w 12,000.ilQ 12.nOO.OO

el Eavls:manl 0.°'3 15628.12 t5.~A2 O.t:O \1502733 ~027.31 ' te7SIUO 187~mD

n Suoc!le~ n.oo S.£131.ll! 6.007-'IO O!iO ~a.J7&Jl.l 49,776.00 n.m.oo 73 t&l.OO

q\Caa!m:bi~l Ul Ml rn G~ 0.00 0.00 0.00 n.oo b) Canslt11etfDD 0.00 0.00 0.00 o~o !l.IJD a.oo 0.$0 o.ro i\ labD1'2!0N 3 Q22.3Z 8l7151l 5155.\B 22,355':!l 652~~0 j3~J7 99330]0 7S!ltrl ~ Other; man.es o.co 611.33 617.83 B.B3 I (,sl2,S] 4JIU7 WtoO 1<1,m ~ T olal D[rec! Cost 21~.SS 1f6NO.s7 S3.rnJs 157741.D& &!Ol.'i33 6325U.23 f.2SO.l?S.OO 1,1oms.si ~Indirect Co:t433l\ I 8.1133.73 Jr.!S3.JJ 2~~19.SQ SH?iOO 2SM26.67 'IS.S,5.5f.61 337.BlO.C~ 327.5&5.!iO m) T 0131 Dirac! & f~dl'6tt Co!:! 2?.W.62 131.2941J) 1117.9$.18 217.21SB5 1.8~ 6'S1,IJ5.SS 1 &47Qa.eo M30311S5 !~ATE: . : !DATE: : : ;.;.;.;.;.;;.._ ________________ -;..,- .. - - 1- . ~--,'-------..,,....-----

: : . ; ·r , -- - -- '-----' . . ;,._ ..... _, .. l ; .

IPPSIM!!IB'f..1.\01.~EH~ . f - ! :cmlffileofG:CC!:;A.Sm!P~BADUOR\la~ .

!_~l:l1t~coimm.lS.Zl.ll!T --___.=-j_ ~ -~~mi110:C~cra~~~.n'l!rnandE>.1ff~-;;-;,~~---

r~

......

""' s 0 :::s ..... ~

'< m c c..

(Q (!) -!!> :::s c.. m x

"O (!) :::s c.. ;::;: c .... (!)

:::0 (!) "O 0 ~

;;:IJ

~-3 O" s:::: .... "' (!)

3 (!)

:::s ..... :::0 (!)

.a s:::: (!)

"' -"O .... 0 (") (!) c.. c ..... (!)

@

0 0 -0 0

I (') 0 c 0 3 ....>.

CD N ;a. I

< z 0 w c 3 cr CD ~

-0 Q)

(Cl

CD ....>.

~

sa, w (j)

-- __ .. COMMONWillTH OF PUERTO RICO OFFICE OF'!>fE GOVERNOR

r-- ·-- eMRONMENTAL S~!ITf!OAAD - ---- --...... ~.-

--· ., _ ___:__ B.Fed"erai Budget a Exeendll!!!~~ .~~~- --=--==·-·---.-: L"_,,___ - - From: MAY1TO MAY31r!_____ ~·---r--)~grnm : AlrPo~~~ - • i"" ....... _ i.____ ~--- --~

n . FEDERAL SHARE ' f---

DESCRIPTION CDAAOOUOKJH '1EAA TO DATE Fadclilf Fcdml -n!REcr cosr: Emndi'ldfot &d!et Variance fxg;n{lfUt;: Sn~Qa V?rl3nts' Bwq~l &~na

))PellllM61 Str.ictS a 18?~.I ll21W . 22,W]J~ W.iSU~ 212.1~.67 1Qf)fil7 363.rull Jl!Z,SM

~l Frlim Oan1~ 1.807.S1 1.YiaEI 5.701.CS 13.69221 !0549.33 ~6551.12 90.SU.nll 7713lJ9 d Total P~~OM~I o Fr!nqe Sentlil:i IDOSS.O ~.m~o ime:n 1W~11 ~1'8.0D mJJm m.m.oo li9.6l'm

1dl il'rf'tl D~O (16.il !IS.67 0.00 3JJ3.3l 331333 s.ooono 5,CCMO

el fqiil~l!len! ona 15J,~3 1~Jl8.B3 0.00 122.79.l~] 122.1~.61 18l,1a6no lSl,136~0

~ Sup~lics \U~O I' 3.~aJ2 3.Ql3.A2 o.~o 2~JG7ll 2HS7ll lS7n\EO 3s.mne q) Con~actual D.00 ono . o~o a.oo D.OD 0.00 ono ij,OB

h) Cori;1nn.1ion on~ ono n.oo a.oo 0.00 O.lll o~o O~B

~ l3hOS3101'{ 3.n22.3l B.110.83 5~a51 72.JS52l ~.~b1 42.53W 97.JJono 1(5/U'l

~ Olheli i~9lllU~ ... . eno '51.17' ~51.17 D.00 3~1BJ3 .!~33 . 5AKOO 5Jli.fi.l

~ To~lf ntt~d ~ 13D?7AS 65219.Q 52.15137 95£l!U.'1 521.835.n 42S03t~ 782.753.00 ~55257

~ l~tttCosH3S3S Ul7.22 16,62"61 11~1.45 32.70316 lll7.Jl 1~.m.55 ~m.oo 166J!i12 m) Tatil Ditta Undlret! ~ 17.43'.67 ·BIBSl.la Si~.12 129.50121 &54W7 5lSJZSAS t$2,2J9ml ssmm ro~re I : ~ ~- . ·- -- - -- -------- ------------ -. - --- - ------.

; i . __. __ ~~DB'f:~~Gl1$~ .. 1 ~C~tSrJ.S~BACl.!.OliOOPJaitz .... ·-·

:POsltlC1uccoU11TAKrASS15r~l!I . i i 1 !PllSl!IGIC~ct~!l!na.ni~mnoEx!11ml~sC1Jrcn1 -- . ,,__i,.._..__......__ ____ .... "* . - -----

....., ~ II CD c. CD

~

CD c c. co CD ..... Ill :::; c. m x

"C CD ::::; c. ..... c ...., CD

:::0 CD "C 0 .... .....

:::0 CD

3 O" c ...., vi CD 3 CD ::::; ..... :::0 CD

..0 c CD vi ..... ""C ...., 0 (')

CD c. c ...., CD

@

0 0 "U 0

I () 0 c 0 3 ...>.

CD N :::l I -< z 0 w c

3 O" CD :""!

"U Q) co CD

...>. (J'1

0 ..... w (j)

COhff1!0NWEALTH·OF. PUERTO RICO. · OFFtcE.·OtTHE .GOVERNOR

I eMRONME~ITAL QU,ij:l1'f BOARD

~~ _ ~st~B~~~~&~~~p&~n~~wr-es7Re-po~rt ~~~~~~~-- - -- _ ___ .,. __ ...... ,__:;

:--- --------- - ·-ff ·:-:-:-:-- ---' - · , From: MAY1TOMAY31,!__, -----·-·-·"""""""--'

!-- ' · Program: PJIPonauar.Conlro! 1 • ;. ·-----

- ... .. ... N O ,., ,., "'

STAH SBAR£ - - •. DESCRJP110N OIAAOO l10ITTH ~.6Jl.TOMlt St~a hdml loo-____ ,, ....

I -·- ... -~ OJRECJ'CO~: focndi!um . BadQel V3Tl3ftC'l Eltmditvrti ~udgct v~!lmn fi\ldqct 03l~ nC1!

1) Parscnnel.Servlo:s S,585.55 21!,m.os 21,875.13 mruo J m~Gr .m~6.n 3~1533.00 mJ~.SI

h) ~rtn"c Ronofit 1,~45J9 li115.33 SA68~i 12.183.13 56,92U) l u :ms~ 8538~.00 I '13.1S3.81 cl To131Pei=ann,I& rrln=e Betitfit a.m.44 . 3S57Ul 27.z43~7 6Q.9,B.s3 ~W!.33 22'.l.618Jt 42S.917~ 355,976.11 Hrawl a.oo .583.33 m.n 0.00 Hf.S.s7 HSS.67 7,000.00 1.000.00 el Eou!ament ~ro ·21S.53 279.53 ODO 2,2lSEl 223?.61 3.355~0 3~55.00

S'bbbll~ D.~O j~ 3.DJa.5ll 0.00 Z4,sn8.G7 2U3.b7 36 ~ru) ~.jgl.00

1lCMl~ttual D~D a,oo o.ro 0.00 Mil O~IJ 0.00 0.00 h\Coa~rvctloa 0.00 0.00 0.00 ~ o~ol QJO G.DO 0.00

TI l2&arato1V D.Oll 1SS.67 m£1 o~a 1,jJ'l.33 1.3l3.:Jl 2~00.no aoo.oo a Oill&I? ~~en..~ 0.00 1£S.67 ·1&&.£7 D.00 1.m.n 1.333JJ ~ooono ~~00.00

~ To~I Dlrert CO!\ onw 39,61125 3i,S79Si b'll3'8.63 J1B4~.oo m.5-lrn 47.135]0 41619.t.37 0 tndlt;d CGs1 .!3Sl~ • 3.61651 u~irn tZ.012.!5 I ZS,171.22 IZ5.Dlil3 9S.75B.1l IS7,5UJ)) l iso.m.73 m)Tol~I nlrcd &lndllllrt~ l1.S~8.SS 55439S2 43$0.95 I 87,7l1.Hl ~os~.n 3SS£D7.~9 6651m.OO 577~.16

~: ,...._ - ---iDAtt: -

~----~~----~----~---- -~~----~--~~--~--------------~--~...----~---ifP!PAml G'el.'IA U.~~SlllO~ :CERT11UCOl\'1.fctSAA.

0SA!.'OAA B.lmltO ~~tlR • 1

i'O;lTIO!tACCOll!T~SSISTl\HT ~POSITI0!~0~1~r tl~i;elhla,llmr~03ndEmrll3l ll:Sourc;s --

----------------- - - - -

"""" (J1

(/) -Q) -(!)

OJ t: a. co (!) -Q)

::::i a. m x

"O (!)

:l a. ;:::;: c .... (!)

::0 (!)

"O 0 .... -

::0 (!)

3 O" c .... (/) (!)

3 (!) :l -::0 (!)

.!l c (!) (/) -..,, .... 0 (') (!)

a. c .... (!)

@

0 0 \J 0 I ()

0 c 0 3 ~ CD N ::J I

< --0 z w c

3 O" CD .....

\J !).) co CD

~

O> 0 ...... w O>

.. _ ... ___ ,.__ __ . .. ..---~·---....----- ... ~-- . -- -... -· ---.. · .. ~-----

COMMONWEAL TH OF PUERTO RICO ; OFFICE OF GOVERNOR . -~- ~ •

, ___ ENVJRONMENTAL QUALITY· SOARD _______ -_ ----_-_ .------· --

! l ;._________ D. Surnm~ Federal & Stata Sllare Report r---··~ . May1to31,2002 . lPROGRAM: AlrPoilutlon Control -! ~} (21 . . (3) .. {4)

•FEDERAL · ... STATE ; SHARE SHARE TOTAL

DESCRIPTION EX?SNSES EXPENSES EXPENSES .59.S2X% 40.3S%

~} Por:;onnc!Smicc:: e.1s1.s2 6:sss.ss 14m.47 bl Fci"!lt B~lit: 1.867.61 1.S4S.49 S.514.0S c) Tobi Personnel li Fnnst B:neGi:: 10,055.13 8.232.~ 1&,287.57 ---ill Travel 0.00 0.00 0.00 o) Equlpmeiit 0.00 0.00 0,00 n Supplles 0.00 0.00 0.00 liU Cotttt2d~I 0.00 0.00 0.00 hl C~llSWdlcn MO O.CO 0.00 ij L~boratoiv 3.02232 0.00 3022.32 ~ OL~? rs &per.se "0.00 O.GO 0,00 !(lTob!Dlcect~ 13,077.4$ 8,232.44 21 ,30S.89 0 Tndlm.'! CM.~3.93% 4.417.22' 3,616.51 8,033JS m) Tobi Dlttct & lndi mi Ca:t •l 17.494.67 11,S48.95 2S,343.62

~£: i

I .iDATr:: - -}--

:?R!PAAEU'r':;.!!.%&t CP.ml~ ;aJUJRB)COP.lt.:cT:SJl,l.SJ.NDAA~lORODP!QlCZ !<:_STTlO~:ACOOM'rAllT ~STAllT illOSmoJl:l)jroc:tcr or i?udDe'.i:!g, .Rlt3:w:e :ir-.ll ettcrn~Rr..Ollf<:os

....... O')

"' c 3 3 $l) ~

'< 0 -"Tl ct> a. ct> ~ $l)

Ill ::::s a.

"' -$l) -ct>

"' ::::r Ill ~

ct> :::0 ct>

"O 0 ~ -

:::0 !!!. 3 0-t: ~ (/) ct> 3 ct> ::::s -:::0 ct> .0 c CD (/) -""C ~

0 0 ct> a. c ~

ct>

-

@

0 0 "U 0

I ()

0 t: 0 3 -" CD N ;a. I

< z 0 w c 3 0-CD ::

"U Sl.>

<O CD

-" -....J 0 -w (j)

<@ Document Number: Page:


7.7 Accountant RR Checklist

ACCOUNTANT RR CHECKLIST

Grant ID Number ----------Reimbursement Request No. __________ _

Period _ ____________ _

Accountant --------------Date -----------~

Supervisor _____________ _ Date --------------~

GENERAL:

COMMENTS

• The Reimbursement Request has been completed using the

form SF-270 approved by OMB. Yes o No o N/Ao

• The federal and State percentages agree with those approved in the grant agreement.

Yes o No o N/Ao

• Carrying forward balances agree to the total outlay amounts and federal payments previously reported in the SF-270.

Yes o No o N/Ao

• Indicate clearly when a revised RR is being submit ted and/or

previously paid, and identify the specific changes in the Yes o No o N/A o

revised RR.

• Mathematical accuracy exits in the computation of the amounts reported in the SF-270 and the correspori.ding Yes o No o N/Ao

expenditure tab les.

• Activities claimed in the Reimbursement Request are

allowable and not precluded by grant conditions. Yes o No o N/Ao

• The period covered by the Reimbursement Request fall

within the project and budget period of the grant agreement. Yes o No o N/Ao

• The period covered by the Reimbursement Request

correspond to the time period of expenses claimed. Yes o No o N/Ao

• Personal whose costs are claimed was included in the grant application and costs authorized in the grant approval

Yes o No o N/Ao document or were previously authorized in writing by the

Federal Agency.

PERSONNEL COSTS

Comments

<@ Document Number: Page: -


• Bi-Weekly Time Distribution - Allocation Base Personnel

0 T imecards (or Time Distribution Registers) are Yes o No o N/Ao

signed and dated by employee and super visor.

0 TimeCard Reports are included. 0 Payroll Registers are included. Yes o No o N/Ao 0 Hours on payroll register are charged to correct Yes o No o N/A o

Task Profile ID and match the hours claimed on Yes o No o N/Ao

the Timecards.

• Bi-Weekly Time Distribution - Support Personnel

0 Timecards (or Time Distribut ion Registers) are signed and dated by employee and supervisor.

0 T imeCard Reports are included. Yes o No o N/Ao

0 Payroll Registers are included. 0 Allocation Struct ure reports included for each

pay period. Yes o No o N/A o

0 Hours on payroll register are charged to correct Yes o No o N/A o

Program and Division and match the hours

claimed on the Timecards. Yes o No o N/Ao 0 Distribution ratio and Allocation Base Hours for

the corresponding Task Profile ID match on both Yes o No o N/Ao

the Payroll Register and the Allocation Strncture

Report.

Yes o No o N/A o

• Non-Working Hours (quarterly distribution) 0 Payroll Register for Non-Working Hours

included. Yes o No o N/Ao

0 Allocation Structure Report for the quarter included. Yes o No o N/A o

0 Allocation Dase· Personnel - Distribution Ratio

(total hours charged to the Task Profile ID Yes o No o N/Ao

divided by total hours charged to all programs for the quarter) is correct?

0 Support Personnel - Distribution Ratio matches

the ratio on the Allocation Structure Report for

the quarter. Yes o No o N/Ao

0 Payroll Register

0 Gross salary was included in the PA Y02 reported . Yes o No o N/A o



0 Was included DIP (Differential Permanent)

reported in the PA Y02? Yes o No o N/Ao

0 We included the DIT (Differential Temporary)

reported in the PA Y02. Yes o No o N/Ao

0 PRR was included (Retroactive Pay Regular)

reported in the PA Y02. Yes o No o N/Ao

0 If had change in salary, check included the

"Notice on Change". Yes o No o N/Ao

0 Check that the J'vledical Plan Contributions

reported in the GPRP A Y02 were recorded Yes o No o N/Ao

correctly in the "Payroll Register" for each

employee.

0 Allocation Base Personnel - compute working

hour costs for Task Profile IDs by multiplying

Working Hours Applicable Salary by the Yes o No o N/Ao

corresponding Pay Period Working Hours

Percentage.

0 Support Personnel - Year To Date Working

Hours Applicable Salary is used instead and the

charges will be net of the charges posted in prior

periods for that fiscal year (refers to EQB Time Yes o No o N/Ao

Allocation Methodology).

0 Any adjustment identified of personnel cost

(TimeCards) was included as part of the

supporting documentation of the payment Yes o No o N/Ao request.



EXPENSES

• Verify was included Paid Voucher Reports for each

expense categories. Yes o No o N/Ao

Travel

• Reimbursement Voucher (In-State)

Verify that the form has the following information or

documents:

0 Pre-audit stamp. Yes o No o N/Ao

0 Signed & dated by employee, supervisor, Yes o No o N/Ao

Finance Division Chief & Finance Division

Approval personnel. Yes o No o N/Ao

0 Listing of trips taken, trip dates, location and

actual cost incurred.

Copy of authoring documents for each trip. Yes o No o N/Ao

0

0 Written certification by employee's supervisor Yes o No o N/Ao

that the trip took place.

0 Copy of travel voucher showing actual

expenditures & all supporting receipts. Yes o No o N/Ao

0 Copy of Treasure check showing amount paid. Yes o No o N/Ao

Yes o No o N/Ao

• Out-State Travel Yes o No o N/Ao

Verify that the forms have the following information

or documents:

A. Form SC 866 "Solicitud de Orden de Viaje y Yes o No o N/Ao

Petici6n de Fondos"

• Pre-audit stamp . Yes o No o N/Ao

• Signed & dated by employee, President & Yes o No o N/Ao

approval personnel of Budget Division.

• Authorization Application for Federal

Agency, if required in the administrative Yes o No o N/Ao

conditions of the grant.

• Approval of the Application for Federal Agency, if required in the administrative Yes o No o N/Ao conditions of the grant.

• Copy of Treasure check showing amount

paid. Yes o No o N/Ao


OP-0012-V03 22 of 36


n. Form SC 741 "Liquidaci6n de Fondos Anticipados a Yes o No o N/A o

Oficiales Pagadores Especiales en Misiones fuera de

Puerto Rico"

• Pre-audit stamp . Yes o No o N/Ao

• Signed & dated by e111ployee & Finance Yes o No o N/Ao

Division Chief.

• Copy of all supporting receipts (air ticket, Yes o No o N/Ao

tuition, hotel payment, etc).

• Copy of receipt of payment done by employee,

if applicable Yes o No o N/Ao

• Copy of Treasure Check showing the amount Yes o No o N/Ao refund to the employee, if applicable.

EQUIPMENT, SUPPLIES, CONTRACTUAL AND

OTHER Verify that the forms have the following infor111ation or

documents:

• Listing of expenditures . Yes o No o N/Ao • Copy of procure111ent request. Yes o No o N/Ao • Statement of acceptance of goods/services . Yes o No o N/Ao • Copy of vendor invoices .

• Copy of documents certi fying receipt . Yes o No o N/Ao • Copy of Treasury checks paid . Yes o No o N/Ao • form SC 735 Payment Voucher Yes o No o N/Ao

0 Signed & dated by Cert ifying Officer. Yes o No o N/Ao 0 Signed & dated by Finance Division Chief.

0 Verify thnt the amount reflected in the For111 SC Yes o No o N/Ao 735 111atch w ith the amount on the invoice.

• Purchase O rder Yes o No o N/Ao 0 Signed & date by buyer or authorized signature.

0 Verify is within the budget period of the grant. Yes o No o N/Ao 0 Include change order, if applicable.

0 Purchase O rder dated after the requisition form

date. Yes o No o N/Ao • Requisition Yes o No o N/Ao

0 Signed & date by requester or authorized

signature. Yes o No o N/Ao 0 Verify is within the b udget period of the grant.

• Receipt Delivery Detail Report Yes o No o N/Ao


OP-0012-V03 23 of 36


0 Signed & dated by recipient.

• Form SC 822 "Solicitud de Servicios Sencillos y Yes o No o N/Ao

Reparaciones a Vehiculos de Motor"

0 Signed & Dated by Transportation Yes o No o N/Ao

Manager & Budget, Finance & External Yes o No o N/Ao

Resources Manager.

0 Signed & dated by receiver driver. Yes o No o N/Ao

REPORTS

• Dudget & Expenditure Reports Yes o No o N/Ao

0 The totals of the object expense classes reported amount were verified against Yes o No o N/Ao

the supporting expense tables. Yes o No o N/Ao

0 Veri fy the distribution of the approved

Budget (current & year to date) in the Yes o No o N/Ao

Budget & Expenditures Reports (Total,

Federal & State) are correct.

0 Mathematical accuracy of information

was verified. Yes o No o N/Ao

0 Amounts were verified against the Summary reports for the subject Yes o No o N/Ao

reimbursement request. Yes o No o N/Ao

0 Amounts included in budget columns

were verified against the grant application and grant approval

documents.

0 Costs counted for matching of funds

borne by non-federal Grant or by other Yes o No o N/Ao

cash donations from non-Federal third

parties.

0 Matching costs are in line with matching

requirements for the grant.

0 All costs for task profile ids associated Yes o No o N/Ao

with federal grants are accumulated to

generate a total expenditure amount. Yes o No o N/Ao

The Federal/State matching percent specified by the cooperative agreement

and subcategory (if applicable) was applied by line item to generate the

Yes o No o N/Ao allowable reimbursement requested.

• Indirect Cost Report

0 Indirect Cost have not been claimed as



direct costs under any Federal grant, and Yes o No o N/Ao

only those indirect costs for periods for

which an indirect cost rate has been

approved are included.

0 Used the correct indirect cost rate. Yes o No o N/Ao

Yes o No o N/Ao PRESIDENT'S CERTIFICATION

• CERTIFICATION OF ELIGIBILITY OF TIME

WORKED ON FEDERAL GRANT WITHOUT

NWH

• CERTIFICATION OF ELIGIDILJTY OF TIME

WORKED ON FEDERAL GRANT WITH NWH

• CERTIFICATION ON AMOUNT BILLED

• CERTIFICATION OF PURCHASE OF EQUIPM ENT, SUPPLIES & CONTRACTUAL SERVICES

• EQB EMPLOYEE MILEAGE Yes o No o N/Ao

REIMBURSEMENT MEMO Yes o No o N/Ao

Yes o No o N/Ao

Yes o No o N/Ao

@ Document Number:

OP-001 2-V03 Reimbursement Request Procedure

7.8 Findings and/or Observations Table

f lC-?CJt :2 ':;f.

°'~'~

Commonwealth or Puerto Rico Office of the Governor

Envi ronmental Q uality Board

Findings and / or Observations Table

Page:

25 of 36



7.9 Checklist to verify a Reimbursement Request

COMPLY % COMMENTS Conditions tested # YES NO

The following conditions should be ensured when reviewing the SF-270:

1 The reimbursement request has been completed 100% using the form SF-270 approved by OMB under NO. 0348-0004.

2 The EQB President has reviewed and approved 100% the SF-270 as stated by his/her signature.

3 The carrying forward balances agree to the total 100% outlays amounts and federal payments previously requested. Any adjustment must be included or reflected in the carrying balances and explained.

4 Additional columns has been used to claim 100% function's costs within the program according to the grant budget breakdown, if apply.

Procedure

Compliance with High Risk Conditions

The following procedures should be performed to verify the form and supporting documents:

5 Personnel costs are supported by: 100%

0 Personnel schedule (Personnel Detail)

• Name of employees charging time to the grant

• Personnel schedule (Personnel Detail)

• Payroll Registers

• Personnel Timecards

• Treasury Department Payroll Register (Pay 002 report)

6 Allocation Base Personnel whose costs are 100% claimed (Federal and State) were included in the


OP-0012-V03 27 of 36


COMPLY % COMMENTS

# Conditions

grant application and costs authorized in the grant approval document

7 Personnel cost have been verified and recalculated for:

• Total salary

• Gross salary per hour

• Total worked and non-worked hours per Timecards

• Total hours allowed for claim

• Fringe benefits amounts

• For Allocation Base Personnel, compute working hour costs for Task Profile IDs by multiplying Working Hours Applicable Salary by the corresponding Pay Period Working Hours Percentage. For Support Personnel, Year To Date Working Hours Applicable Salary is used instead and the charges will be net of the charges posted in prior periods for that fiscal year (refers to EQB Time Allocation Methodology).

8 Non-working hours are included and were paid using Commonwealth funds. The cost related to Non-Working Hours distributed to Programs were recalculated as indicated on the approved EQB Time Allocation Methodology.

9 Indirect costs have not been claimed as direct costs under any Federal grant, and only those indirect costs for periods for which an indirect cost rate has been approved are included

10 Travel cost are supported by:

• Travel voucher showing actual expenditures

• List of trips taken

1-Y-E-8~-N_O_, tested

10%

10%

100%

100%

@ Document Number:

OP-0012-V03 Reimbursement Request Procedure

# Conditions

• Trip dates and carrier receipts

• Trip location

• Costs incurred with the supporting receipts (car rental, mileage, and/or taxi, lodging, meals, incidentals, any other travel-related expense)

• Employee's supervisor certification that trip took place

• Treasury issue check showing amount paid

11 Equipment, supplies and other services costs are supported by:

• Listing of expenditures per type of transaction

• Copy of contract formalized during grant period, where applicable

• Acceptance of goods/ services in the payment request

• Payment voucher

• Requisition

• Purchase orders approved by EQB authorized official, Finance Director, within grant period, where applicable

• Vendor invoice

• Receiving report

• Treasury issued checks showing amount paid

• EQB President certification that the equipment, supplies and other services were received and put into use by the program

COMPLY

YES NO

Page:

28 of 36

% COMMENTS tested

100%

@> Document Number: Page:


COMPLY % COMMENTS Conditions tested # YES NO

Budget & Expenditures Reports/Form 270

12 Mathematical accuracy of information included on 100% the Budget & Expenditures report was verified.

13 The Budget & Expenditures reports amounts 100% were verified against the Summary reports for the subject reimbursement request.

14 Amounts included in budget columns were 100% verified against the grant application and grant approval documents.

15 Verified mathematical accuracy of completed 100% Form 270.

16 Agree amounts in Form 270 to the amounts per 100% related expenditures reports.

17 Verified amount in line HhlJ labeled "Federal 100% payments previously claimed" with prior Reimbursement Request , where applicable.

State Matching

18 Costs counted for matching of funds borne by 100% non-Federal Grant or by other cash donations from non-Federal third parties.

19 Matching costs are in line with matching 100% requirements for the grant.

20 All costs for task profile ids associated with 100% federal grants are accumulated to generate a total expenditure amount. The Federal/State matching percent specified by the cooperative agreement and subcategory (if applicable) was applied by line item to generate the allowable reimbursement requested.



8. Tabular Summary of Procedures

Step Description Division

Outcome Time

Responsible Required

6.1.1 !Verifies award information Finance Division Information 1 - 2 days in Project Costing and

!Accountant tverification

Indirect cost rate register in according to FiMaS to ensure accuracy Cooperative With Cooperative [Agreement !Agreement

6.1.2 Runs collect cost Finance Division Collect cost Throughout processes for Project Accountant processes execution accounting period related transactions

6.1.3 Generates, verifies and Finance Division Time & Labor and Biweekly, analyzes Time & Labor in Accountant

queries to assure monthly, FiMaS and verifies data

ransactions quarterly, 'rom Project Costing to accuracy with GL semiannual, ensure accuracy with GL

system annual or when

system required

6.1.4 Searches physical Finance Division Claimed costs 1 - 2 days tvouchers, journals and !Accountant related backup documentation for documentation all costs claimed

6.1.5 ~erifies all backup Finance Division Backup 1 - 2 days documentation vs. Accountant documentation regulatory requirements verification according using "Accountant RR to regulatory Checklist" requirements

6.1.6 Prepares, registers and Finance Division Journal adjustments 1 day submits journal Accountant adjustments to Finance Supervisor for applicable corrections




Outcome Time


6.1.7 Reviews and posts journal Finance Division Journal adjustments 1 day adjustments in GL system Supervisor posts in GL system

6.1.8 Generates indirect cost for Finance Division Indirect cost for each 1 day each pay period !Accountant pay period

6.1.9 [Verifies the contract's Finance Division Contract activation 1 day status in the accounting !Accountant status verification system (if not active, requests activation to BD)

6.1.10 Generates the bill in the Finance Division Bill 1 - 2 days accounting system Accountant

6.1.11 Generates Claim Finance Division Claim Supporting 1 - 2 days Supporting Reports Accountant Reports (supporting documentation or OMB Standard Form 270)

6.1.12 Conducts validation Finance Division Claim Supporting 1 -2 days process for all Claim Accountant Reports validation Supporting Reports

6.1 .13 Generates and review Finance Division Standard Form 270 1 day Standard Form 270 from Accountant FiMaS

6.1.14 Prepares and includes all Finance Division EQB President's 1 day EQB President's Accountant Certifications Certifications

6.1.15 Submits all Request for Finance Division Request for 1 day Reimbursement Accountant Reimbursement documentation to ERO for documentation evaluation and granter submission to ERO submission




Outcome Time


6.1.16 Generates Summary Finance Division Summary 1 day

Adjustment Report Index Accountant Adjustment Report Table for final RR (for RR Index Table

with less than 1 O employees: Summary

Summary

Adjustment Report, for RR !Adjustment Report

with more than 10 Random sample employees: selects a selection random sample of 10% for a maximum of 10 employees)

6.2.1 Receives required RR External Resources RR required 1 day

documentation from FD Division Secretary documentation

and registers the receipt Reimbursement Request

Form SF-270 Form SF-270 approved by OMB

registration

6.2.2 Reviews Reimbursement External Resources Reimbursement 1 - 2 days

Requests Division Managerial Requests review Officer

6.2.3 Verifies and compiles External Resources Reimbursement 1 day

Reimbursement Requests Division Managerial Requests documentation Officer documentation

werification and compilation

6.2.4 Uses the Reimbursement External Resources Claimed expenses 1 day

Requests Checklist to Division Managerial and supporting verify if claimed expenses Officer documents and supporting documents verification comply with regulatory requirements




Outcome Time


6.2.5 Evaluates the period of External Resources Period of availability 1 day availability Division Managerial evaluation

Officer

6.2.6 Reviews costs to ensure External Resources Costs review 1 day they are legitimate and in Division Managerial compliance with general Officer guidelines

6.2.7 Verifies costs to assure External Resources Costs verification 1 day they are reasonable Division Managerial

Officer

6.2.8 Ensures proper cost External Resources Cost allocation 1 day allocation Division Managerial review

Officer

6.2.9 Submits written External Resources Written confirmation 1 day confirmation indicating that Division Managerial indicating RR is complete, if no Officer Reimbursement adjustments are necessary Requests completion (if adjustments were performed and Accountant needs to generate new orms, they are notified and

process restarts at 6.1.13)

6.2.10 Digitalizes all RR External Resources RR digitalization 1 day documents according to Division Managerial size requirements Officer

6.2.11 Submits the RR and External Resources RR and 1 day corresponding Division Managerial corresponding documentation to a CPA Officer documentation firm for review (due to EQB submission to CPA High Risk Designation) firm


OP-001 2-V03 34 of 36 Reimbursement Request Procedure


Outcome Time


6.2.12 Completes registration External Resources Registration process 1 day process and refers RR Division Managerial completion and RR documentation (SF 270 Officer documentation and Transmittal Letter) to referral for EQB EQB President for approval President's approval

6.2.13 Completes administrative External Resources ~dministrative 1 day proceedings with the Division Managerial proceedings Grantor and distribute final Officer completion and final RR to corresponding RR distribution to partakers once RR partakers documentation is approved (sends originals to CPA irm for final verification)

6.2.14 Distributes RR External Resources RR documentation 1 day documentation to USEPA, Division Managerial distribution to Grant Specialist and Officer USEPA, Grant Project Officer once Specialist and receives final approval from Project Officer CPA firm (original is kept in ERD files)



9. Document Revision Table

Revision Revision

Number Date Section Modification Justification

V1 6/17/2010 ALL Original Document Original Document

V2 6/14/2013 ALL Include EPA recommendations Include EPA recommendations

V3 10/24/2013 ALL Update procedure to reflect Update procedure to reflect

internal changes internal changes



Table of Contents

1. Objective .... .. ...... ......... ............. ....... ... ...... ... ....... ....... ....... ...... .... ...... ... ................ ...... ..... ... ..... . 1 2. Legal Authority ... ...... .. .............. ............................. ... ..... ... .. ... ..... ... ......................... ................. 1 3. Applicability ........ ....... .................... ... ...... ......... .... ... .... ... .......... ....... ...... ............ .......... .... ... ..... . 2 4. Organizational Roles and Responsibilities ............ .... .... ....... ... ... .. ... ..... ................... .. ..... ......... 2 5. Abbreviations and Definitions ... ..................... ... ... .. ......... ......................................................... 3

5.1. Abbreviations ........... ... ...................................... .. ............................................................. 3 5.2. Definitions ....... ................ ..................................... .. ......... ............ ................... ............... .. . 3

6. Procedure Description ..... .. ..... ... .. .. .. ... ............................ ....... ... ... ... .......... ... .......... .. ........ ... .... 4 6.1. Prepare the Grant Reimbursement Request ...... .. .. .. .. ................. .. .. ................ .. .. .. .. .... .... .4 6.2. Review Reimbursement Request ... ... ... .. .. .. .... ....... ....... .......... ... .... .. ... ...... ...... .. .. ....... ..... .. 8

7. Forms and Reports .. ... ...... .. ............. ..... .... .. .. ........................... .. .. ......................................... 12 7 .1 . Standard Form 270 ... ........ ....... ... ...... .... ...... ..... .. .... ... .... ... ........................................ .. .... 12 7.2. Standard Form 425 ........... .... .................................................................... .......... ....... .... 13 7.3. Monthly Budget and Expenditure Report ....................... .......... .... .. ...................... ....... .... 14 7.4. Federal Budget and Expenditure Report .. .......... .. ..................................... .. ................... 15 7.5. State Budget and Expenditure Report.. ............ .. .. .. .. ...... .. ......... .. .. ........ .. .......... .... ......... 16 7.6. Summary of Federal and State Share Report ..................... ...... ..................... .. .... ...... .. ... 17 7.7. Accountant RR Checklist. ............................. .... .... ..... ..................................................... 12 7.8. Finding and/or Observation Table ..... .. .. ............................. .. ...... .. ........ .. .......... .. ............ 13 7.9. Checklist to verify a Reimbursement Request .......... .. ..... .. .............. ..... ...... ............... .... . 14

8. Tabular Summary of Procedures .......................... ........... ............ .. ... ... ......................... .. .. .. .. 30 9. Document Revision Table ... ... .. .......... ...... ......... ............... ........... .. ... ... ... .... ............ ............... 35

APPROVALS c;; - transicion2016.pr.gov de Reglamento y... · Reimbursement Request Procedure Area...

Documents

Transcript of APPROVALS c;; - transicion2016.pr.gov de Reglamento y... · Reimbursement Request Procedure Area...