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ATTACHMENT B <br /> Comptroller Contract Payment Requirements <br /> Department of Banking and Finance , Bureau of Auditing , Voucher Processing Handbook (10/07/97 <br /> Cost Reimbursement Contracts <br /> Invoices for cost reimbursement contracts must be supported by an itemized listing of expenditures by category <br /> (salary , travel , expenses , etc . ) Supporting documentation must be provided for each amount for which <br /> reimbursement is being claimed indicating that the item has been paid . Check numbers may be provided in lieu of <br /> copies of actual checks . Each piece of documentation should clearly reflect the dates of <br /> service . Only <br /> expenditures for categories in the approved contract budget should be reimbursed . <br /> Listed below are examples of types of documentation representing the minimum requirements : <br /> ( 1 ) Salaries : A payroll register or similar documentation should be submitted . The payroll register should <br /> show gross salary charges , fringe benefits , other deductions and net pay . If an individual for <br /> whom reimbursement is being claimed is paid by the hour, a document reflecting the hours <br /> worked times the rate of pay will be acceptable . <br /> (2 ) Fringe Benefits : Fringe Benefits should be supported by invoices showing the amount paid on behalf of <br /> the <br /> employee (e . g . , insurance premiums paid ) . If the contract specifically states that fringe <br /> benefits will be based on a specified percentage rather than the actual cost of fringe benefits , <br /> then the calculation for the fringe benefits amount must be shown . <br /> Exception : Governmental entities are not required to provide check numbers or copies of <br /> checks for fringe benefits . <br /> (3 ) Travel : Reimbursement for travel must be in accordance with Section 112 . 061 , Florida Statutes , which <br /> includes submission of the claim on the approved State travel voucher or electronic means . <br /> (4 ) Other direct costs : Reimbursement will--be made based on paid invoices/receipts . If nonexpendable property is <br /> purchased using State funds , the contract should include a provision for the transfer of the <br /> property to the State when services are terminated . Documentation must be provided to show <br /> compliance with Department of Management Services Rule 60A- 1 . 017 , Florida Administrative <br /> Code , regarding the requirements for contracts which include services and that provide for the <br /> contractor to purchase tangible personal property as defined in Section 273 . 02 , Florida <br /> Statutes , for subsequent transfer to the State . <br /> ( 5 ) In -house charges : Charges which may be of an internal nature (e . g . , postage , copies , etc . ) may be reimbursed <br /> on <br /> a usage log which shows the units times the rate being charged . The rates must <br /> be <br /> reasonable . <br /> (6 ) Indirect costs : If the contract specifies that indirect costs will be paid based on a specified <br /> rate , then the <br /> calculation should be shown . <br /> Pursuant to 216 . 346 , Florida Statutes , a contract between state agencies including any <br /> contract involving the State University system or the State Community College system , the <br /> agency receiving the contract or grant moneys shall charge no more than 5 percent of the total <br /> cost of the contract or grant for overhead or indirect cost or any other cost not required for the <br /> payment of direct costs . <br /> compreq.224/rev. 12100 <br /> Page 1 of 1 , Attachment B <br />