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HomeMy WebLinkAbout90-091~ ~ ._. P r r . -~--~-;~~~ ~~ st F -~ Y;« ~ ~oaR~ of ~suP~Rv ~ i ' '}' COUNTY OF E;l.1TTE, ,STATE OF C •-.' .fir Y £ t"'`~ j Kesolufion RESOLUTION OF THE COUNTY BOARD OF SUPERVISORS WHEREAS, the county of Butte, desires to continue a certain program, designated as the Butte County Victim/Witness Assistance Program, whereas the State Board of Control has selected the Butte County Victim/Witness Assistance Program to receive Joint Powers money for the purpose of verification of victim claims, whereas the State Board of Control has allocated $84,000 for the FY 90-91 for this specific task. NOW, THEREFORE, BE IT RESOLVED that the "Chief Probation Officer" is authorized on behalf of the County of Butte to sign the attached agreements for Joint Powers money with the State Board of Control for the Victim/Witness Assistance Program and is authorized to sign for the purposes including any extensions or amendments thereof. BE IT FURTHER RESOLVED that the state funds received here- under shall not be used to supplant local funds that would in the absence of the California Victim/Witness Assistance Program be made available to support the assistance of victims and witnesses of crime. PASSEb AND ADOPTED by the Butte County Board of Supervisors this 5th day of June 1990, by the following vote:, Ayes: Supervisors Fulton, Mclnturf and Chairman McLaughlin Noes: None Abs ettt: Supervisors Dolan and Vercruse ~~~ ` ED McLAUGHLTN, Chair an Butte County Board of Supervisors ATTEST: WILLIAM RANDOLPH Chief Administrative Officer and Clerk of the Bo rd of Supervisors BY ~ _ _a~lL. __ Deputy S~ 4Tc OF CALIFORNIA--` - ~ ~ ~ CONTRAG7 NUMBF`" . AM. NO. STpiIVDtaiRD AGREE~VIENT "" ATTORN[30Y GEN RAL ~ ~3 c> c - c z "7 STD. 2 IREV. 7/881 ~ I CONTRACTOR'S STATE I.D. NVMBER THtS AGREEItifENT, made and entered into this 1st day of July ,-fig ~0, in the State of California. h~• and between State of California, through its duly elected or appointed, riualified and acting OF OFFICER' ACTING FOR STATE AGENCY EXECUTIVE OFFICER D CONTRACTOR STATE AGENCY DEPT. OF dEN. SER. CONTROLLER STATE BOARD OF CONTROL hereafter called the State, and County of Butte hereafter called the Contractor. WTTNESSETH: That the Contractor for and in consideration of the covenants. conditions, agreements, and stipulations of the State hereinafter expressed, does hereh~~ agree to Furnish to the State services and materiaks, as follows: tSet forth sertnce to Foe rc•nderrd bu Contractor. a>rtuur+t to hl' paid Contractor, time far prrfnrmanre or e•ampletion, and attach plans and speciftcatitms, if any.) This agreement is entered into by and between the State Board of Control, Victims of Crime Program, an agent pf the State of California, hereinafter referred to as-the BOARD and the County of Butte, a county and political subdivision of the State of California, hereinafter referred to as the COUNTY and the designated Victim Witness Assistance Center, Hereinafter referred to as the CENTER, for the purpose of verifying and submitting claims for the unreimbursed financial losses of victims of crime within their program area, and in accordance with the specifications contained herein. CONTINUED ON _ SHEETS, EACH BEARING NAME OF CONTRACTOR AND CONTRACT NUMBER, The provisions on the reverse side hereof constitute a part of this agreement. IN WITNESS WHEREOF, this agreement has been executed by the parties hereto, upon the date first above written. STATE OF CA1.IIFORNIA CONTRACTOR CONTRACi'OR IIF OTNER THAN AN INDMWAL QTATB WFE~ A CD11rORAT10N, PA71TrdERSMIP, el-e.M BY {A OF~ZEb S[~NAT I ~ BY IAL1TFiORIZED SIG ATUREI ~ ~ / ME OF PE N SIGNING PRINTED NAME ANb 71TtE OF PER30N 3iGNlNG artnmr~Y ,•, T,,.,.,.T Wallace A. Herring-Chief Probatio Of ic4 ')"7 '7~ nil n.. ,. x.,." u.-~ n.~...... 71.. nx nt nc>i . r .~._.~ ..~.. ,. , AMOUNT ENGVM9EREb BY DOCVMENT THIS PROGRAM/CATEGORY (CODE AND TITLEI FUND TIYLE ~ ~ ~ J ,~QJZ$ - B~BRCt' J ~~ ~ J~ f 1 n1Y 1JSe v ~/ (J[/O IOPrIONAL VSEI ' ~ R i POLlCY BUDGET PRIOR AMOUNT ENCUMBERE^ ~ ~ ~ ~ FO r. s5 lc 4 Serv FOR THIS CONTRACT ~`~ pttrfim~rt c. L~e.r~rr ITEM GHAPTE STATUTE FISCAL YCAR l ~ ~ ~~ ~ .~ (°qt t..a Y ~; p 6,j' C~ ~ •^ y ~ / NGVMBEREb TAL AMOU ' ~ ` rvO ~~ ~ + ~ / G TO DATE 06JECT 6F EXPENDITURE (CODE AND -- 3 a~ ~ (~ 8 `AUG 10 ~99D ~ ~ v~ o - ~ .o 1 hereby certi f y upon my own persona! knowledge that budgeted funds are aatilab[e for the pereod and purpose of the expenditure stated ab~e. T.B.w. Na. s.R. No. v ~, ~(f~ 'r" -~~ ~i SIGNATURE OF ACCOUNTING OFFICER DATE ~ ~7 ~] x 7G~i7'IC ` 7/~f ( ~~ ~~... ~'„s't. Chief Covt-so1 ....T . Butte County ' July 1, 1990 Page 2 of 8 2. The following exhibits, attached hereto, are incorporated as a part of this Agreement. a. Exhibit A, Verification Specifications b. Exhibit B, Non-Discrimination Clause c. Exhibit C, Budget d. Exhibit D, Modified Accrual Basis 3. TIME OF PERFORMANCE: The Term of this Agreement shall be July 1, 1990, through June 30, 1991. 4. COMPENSATION: The total amount of this Agreement shall not exceed $84,000. The COUNTY or the CENTER will be paid by the BOARD out of•ffunds from the Restitution Fund. Any payments shall be contingent upon the availability of Restitution Funds. Any funds paid shall not be a charge upon any Federal monies or State General Fund monies. Funds provided under this Agreement are not to supplement existing services to victims and shall not be used to supplant those currently provided by county funds, including Office of Criminal Justice Planning grants. The BOARD reserves the right to withhold payment of the final invoice amount from the COUNTY or the CENTER until the final year--end closeout statement, as required by paragraph eight (8), is processed by the BDARD. 5. Payment for services from July 1, 1990, through June 30, 1991 is contingent upon the appropriation of funds for payment of this service. If such appropriation is not made, the BOARD shall. be relieved of any payment for services provided during that period. If during the term of this Agreement, the State funds appropriated for the purpose of -- this Agreement are reduced or eliminated by the California Legislature, the BOARD may immediately terminate this --- ~- - ----Agreement by written notice to the COUNTY~or the CENTER. 6. SERVICES: For the dollar amount contained in paragraph four {~}), the COUNTY or the CENTER shall submit to the BOARD a minimum of 500 fully completed claim verifications which earn claims credits in accordance with Exhibit A, Verification Specifications. 7. BASIS FOR PAYMENT: For satisfactory performance of the wank to be performed as noted in paragraph six (6), the BOARD shall. reimburse the Costs of the COUNTY or the CENTER for verified claim credits at a rate not to exceed that obtained Butte County July 1, 1990 Page 3 of 8 by dividing the total amount of four (4) by the minimum number specified in paragraph six (6). the Agreement in paragraph of claim verifications 8. INVOICING: The COUNTY or the CENTER shall provide a detailed invoice monthly, on the forms provided by the BOARD. Expenses not set forth in Exhibit C will not be reimbuzsed by the BOARD. The invoice should be submitted to the BOARD at the address below within thirty (30) days after the end of the month billed. State Board of Control P.O. Box 3036 Sacramento, CA, 95812-3036 Attn: Joint Powers Claim Processing and Monitoring Section The COUNTY or the CENTER shall attach to the invoice, a list of the verifications for which credit is being claimed on the invoice. The list, which must be clearly legible, shall include the following information for each claim in the order given: type of claim {R for Regular, S for Supplemental, and RW for Rework), applicant's name, claim -~ _ numbez if known, the date the claim was accepted by the verification unit of the CENTER, and the date the claim was submitted to the BOARD. The list shall group all claims by type, and each group shall be in alphabetical order by applicant's name. Payment shall be made monthly in arrears upon receipt and approval of the invoices noted above. The COUNTY oz the CENTER shall submit a final year-end closeout statement, on a form provided by the BOARD by the end of the contract term, within sixty (60) days after termination of the Agreement. The final reimbursement to the COUNTY or the CENTER shall be contingent upon the receipt of this closeout statement by the BOARD. ...... ... . .... 9..... CLAIMS WORKLOAD REPORTS: The COUNTY or the CENTER shall ~~-- - submit Claims Workload Reports on a monthly basis, unless required on a more frequent basis by the BOARD. The reports shall be submitted, on forms provided by the BOARD, no later than the 10th day of the month following. the report month. -- l0. ADMINI TRATI N OF AGREEMENT• The BOARD'S Contract Monitor far issues related to program matters shall be the Manager of the Joint Powers Claims Processing and Monitoring Section; phone number: {916} 445-3545. The BOARD's Contract Monitor for issues related to fiscal matters shall be the Manager of the Fiscal and Administrative Support Section; ;.phone number: {916) .327-0394. Butte County duly 1, 1990 Page 4 of 8 The COUNTY'S contact person shall be: Name: ,lohn M. Wardell Title: Supervising Probation Ufficer - Pioject Coordinator Phone No.: {916) 538-7340 11. All parties agree to be bound by all applicable Federal and State laws and•regul.ations and BOARD guidelines/directives/memos as they pertain to the performance of the Agreement. l2. DISPUTE RESOLUTION: In the event of a dispute between the parties over any part of this Agreement, the dispute may be submitted to the Executive Officer of the BOARD. Submission of a dispute to the Executive Officer pursuant to this provision shall not preclude either party from pursuing any remedy or relief otherwise available. 13. DISCRIMINATI.ON: The conduct of the parties shall be in accordance with the Nondiscrimination Clause, STD 17B, attached hereto as Exhibit B and made a part hereof. 14. A~~OUNTING: The COUNTY or the CENTER must establish and maintain a modified accrual accounting system (see Exhibit D) for the purpose of accounting far those funds provided and expenditures incurred under this Agreement. 15. HANGE IN AGREEMENT AMO NT: The BOARD reserves the right to reduce the Agreement amount if the BOARD'S fiscal .monitoring indicates that the CENTER'S rate of expenditure will result in unspent funds at the end of the program year. Changes in this Agreement will be made after consultation with the CENTER. Such changes shall be incorporated into this Agreement by written notice from the BOARD. _3.6.,_.__ A DIT PROGRAM EVALUATION AND MONITORING PROVI IONS:-- -- ------ - ~- A. A~TDIT PROVISIONS: The COUNTY or the CENTER 15 responsible for having an annual audit of the expenditures. The financial statements shall be audited in accordance with ~pv~rnment Auditing S an and 1988 Revision, issued by the Comptroller General of the United States. The audit report shall identify the BOARD contract number. In addition, the audit report shall separately identify funds received from the BOARD and expenditures reimbursed by the BOARD, including any Agreement expenditures not yet Butte County July 1, 1990 Page 5 of 8 reimbursed. The BOARD agrees to accept work performed by the COUNTY internal audit unit under the same conditions as an outside auditor. Contracts or agreements for an audit shall include a clause in the contract to permit access by the State to review audit working papers. Contracts should also require that audit working papers be retained and accessible for a minimum period of three years unless the independent auditor is notified in writing to extend the retention period. This Agreement shall be subject to the examination and audit by the Auditor General far a period of three years after final payment. A copy of the audit report should be forwarded to the BOARD within 30 days of issue but not later than 120 days following end of the fiscal period. The COUNTY or the CENTER agrees to take prompt and appropriate corrective action with respect to any audit findings and to notify the BOARD what corrective action will be taken and when each action will begin and when it will be completed. B. PROGRAM EVALUATION AND MONITORING: The COUNTY or the CENTER shall make available to the BOARD, and their representatives, for purposes of inspection and review, any and all of its books, papers, documents, financial and other records pertaining to the operation of this Agreement. The aforesaid records shall be available for inspection and review during regular business hours throughout the term of this Agreement, and far a period of three (3) years after the expiration of the term of this Agreement. -_- The COUNTY or the CENTER shall permit the BOARD, and their authorized representatives, to inspect and review its facilities and claims verification operation from _...-time to time as may be -requested by the BOARD. said ~ - representatives may monitor the operation of this Agreement to assure compliance with a71 applicable Federal and State laws and BOARD regulations and guidelines. In the event that any such inspection reveals violation of any provision of this Agreement, and the CENTER fails to correct any such violation to the satisfaction of the BOARD, the BOARD may unilaterally terminate this Agreement by giving the COUNTY or the CENTER thirty (30) days written notice of such termination. • ~ Butte County . July 1, 1990 - .__ -- -Page 6 of 8 Not withstanding the above, the BOARD reserves the right to require financial and statistical reports or special reports when necessary. 17. EQUIPMENT: The following equipment will be provided and/or reimbursed by the BOARD: A. Electronic data processing (EDP} input and output devices, with software, including monthly maintenance fee and installation, as deemed necessary by the Board shall be provided by the Board. B. Capitalized assets purchased, as needed far the claims verification process, as defined in the JFA Inventory Letter of April 24, 1989, are to be fully set forth in Exhibit C and .p aid for from Agreement funds. .r 18. OPERATING EXPENSES; Operating expenses shall be fully set forth in Exhibit C and sha11 be reimbursed by the BOARD. The COUNTY or the CENTER must submit to the manager of the Fiscal and Administrative Support Section an indirect cost allocation plan which demonstrates how the rate was established. This plan must clearly indicate that line items charged to a direct cost category (e.g., "Postage"} are NOT included in the indirect cost category. All costs included in the plan must be supported by formal accounting records which substantiate the propriety of eventual charges. _-._--.~..---.. .. 19 . _INVENTORY:.. EDF.. equipment, capitalized assets..... and....... _ ~.. _-. non-capitalized assets, shall remain the property of the BOARD and shall bear identification tags supplied by the .BOARD. The COUNTY or the CENTER shall prepare an inventory listing as of June 30, 1991, on~forms provided by the . __ _ BOARD.. In the event of .termination of this Agreement, those identified items shall revert to the BOARD. Any damage to State equipment beyond the normal expected use of the - equipment sha11 be the responsibility of the COUNTY. 20. TERMINATION AND TERMINATION COSTS: This Agreement may be terminated at any time by either the BOARD or the COUNTY upon thirty (30) days notice in writing to the other party. BOARD may immediately terminate this Agreement upon the termination, suspension, discontinuation or substantial reduction in the Restitution Fund for the Agreement activity. In such event, the COUNTY shall be compensated for claim verification costs performed in accordance with the terms of Butte County July i, 1984 Page 7 of 8 this Agreement that have not been previously reimbursed, to the date of said termination to the extent Restitution Funds are available. Payment shall be made only upon filing with the BOARD, by the COUNTY, vouchers evidencing the time expended and the said costs incurred. In addition, the BOARD will reimburse the COUNTY for the costs of reasonable expenses to close down the program. Said vouchers must be filed with the BOARD within thirty {30} days of the date of said termination. 21. INDEPENDENT CONTRACTOR: The BOARD and the COUNTY hereto in the performance of this Agreement will be acting in an independent capacity and not as agents, employees, partners, joint venturers or associates of one another. The employees or agents of one party shall not be deemed or construed to be the agent or employees of the other party far any purpose whatsoever. 22. ES PARATE VERIFICATION STAFF• Each COUNTY OR CENTER shall have verification staff, to provide the services required in paragraph six (6), which are separate from staff performing other functions, of the COUNTY or the CENTER unless the COUNTY OR CENTER has requested and received a written waiver of this condition. 23. HDLD HARMLESS: The COUNTY and the CENTER agree to defend, save, indemnify and hold harmless the BOARD, its agents, officers and employees from and against any and all liabilities, damages, suits, costs of suits, expenses for defense and legal services, and claims for damages of any nature or kind whatsoever, arising from or connected with CENTER's operations or its services hereunder. The HOARD agrees to defend, save, indemnify and hold harmless the COUNTY and the CENTER, their agents, officers and employees from and against any and all liabilities, ___ damages, suits, costs of suits, expenses for defense and - legal services, and claims for damages of any nature or kind whatsoever, arising from or connected with the BOARD'S acts or omissions hereunder. 24. AMENDMENT VARIATIONS: This writing embodies the whole of the Agreement of the parties hereto. There are na oral agreements not contained herein. No addition or variation of the terms of this Agreement shall be valid unless made in the form of a written amendment to this Agreement formally approved and executed by both parties, except as specified in Section 14 of this Agreement. _. __ _ _. ~._____--___.. -._ Butte County, July 1, 1989 Page 8 of 8 25. NATIONAL LABOR RELATIONS BOARD CERTIFICATION: By signing this Agreement, the CENTER does swear under the penalty of perjury, that no more than one final unappealable finding of contempt of court by a Federal court has been issued against the CENTER within the immediately preceding two-year period because of the CENTER's failure to comply with an order of the National Labor Relations Hoard. EXHIBIT A VERIFI ATION SPE IFICATI~ ~ The CENTER shall provide fu11y verified claims to the BOARD as herein specified: 1. Verified claims must be reviewed and approved by persons who have completed all required claims verification training provided by the BOARD, and who have been certified as eligible to submit fully verified claims. 2. All three of the following claim types must meet the standards in the Claims _yerification_Manual and Board - guidelines/directiveslmemos as they pertain to claims verification in the performance of this agreement, in order to be considered verified by the Board. The three types of claims are defined as follows: REGULAR CLATM A regular claim is one which has been filed for the first time by the applicant for verification by the county Joint Powers (JP) verification staff, and is fully verified when submitted to the Board far action. Components of a fully verified regular claim include the Joint Powers Claims Invoice, verification report, with cover page, general comments page, losses and reimbursements page, itemized bills, verification farms, and contact logs. The process must include an initial sending of the Claimant Notification Letter and verification forms to the known providers, employers, insurance companies, etc., and allowing 30 days for responses to arrive prior to writing up the verification report. PL NTAL A supplemental claim is one which represents secondary action on any regular claim once it has been submitted to the Hoard. Components of a fully verified supplemental claim include the Joint Powers Claims Invoice, verification report, with general comments page, losses and reimbursements page, itemized bills, verification forms, and contact logs. ~:i~: ti~~~9 There are three types of Reworks: Type 1 Alerts JP verification staff of -the BOARD action on the -claim {i.e., zero award or emergency award), and notifies JP verification staff that further verification of the claim should be submitted on a __~~_..~~~:----..__... .. ........ ...~-- EXHIBIT' A (Cont. ) regular or supplemental report. These reworks will not delay processing of the claim with information originally submitted. Subsequent verification of the claim submitted to the BOARD will be treated as a regular or a supplemental claim in accordance with the above definitions. Tvpe 2 Requests additional information from the JP verification staff that is necessary for the complete processing of the claim. This normally involves information not available to the CENTER at the time of claims submission and may or may not delay processing of the claims. TY~e _3 Requests that the JP verification staff complete the listed corrections accompanied by the appropriate MANUAL citation. These requests represent information or action necessary to process a claim which should have been available to or pursued by the CENTER prior to submission pf the claims to the BOARD. 3. The COUNTY or the CENTER shall submit a Joint Pawer Claim ,Invoice with every claim they submit for credit. Claim invoices are not .required for informational items such as Type 1 or Type 2 reworks, general comments pages for information only, for which credit is not given, but can be submitted for possible credits if the county wishes the BOARD to make the final determination of claims credits earned. 4. Verified regular claims received by the BOARD within 60 calendar days from the date the completed application form is accepted from the claimant by the verification unit of the COUNTY or the CENTER shall be given 1.25 verified claims credit for the purpose of reimbursement. The date accepted from the applicant shall be noted on the application form in the RECEIVED box, page 1. -. 5. Verified regular claims received by the BOARD within 6~1 to 75 calendar days from the date the completed application form is accepted from the claimant by the verification unit of the COUNTY or the CENTER shall be given l.D verified claims credit for the purpose of reimbursement. 6. Verified regular claims received by the BOARD after 75 calendar days from the date the completed application form is accepted from the claimant by the verification unit of the COUNTY or the CENTER shall be given .75 verified claims credit for the purpose of reimbursement. EXHIBIT A (Cont.} 7. Reworks Type 1 and Reworks Type 2 are informational only and therefore receive na credit nor result in a reduction of credit on the regular or supplemental claim for which the rework is issued. 8. Reworks Type 3 {claims requiring correction) will be returned for correction and shall not be counted until they are in compliance with the MANUAL. Reworks Type 3 shall be given the highest priority. Reworks Type 3 shall be given .50 verified claims credit for the purpose of reimbursement only if completed and received by the BOARD within 45 days. 9. Supplemental claims should be submitted no more frequently than every 30 days, ar the end of treatment. Supplementals wi11 be given .50 verified claims credit far the purpose of reimbursement. 10. The COUNTY or the CENTER does have the responsibility tp process and submit Emergency Awards, but no verified claims Credit will be given far them. EXHIBIT B NONDISCRIMTNATION CLAUSE 1. During the performance of this contract, the recipient, contractor and its subcontractors shall not deny the contract's benefits to any person an the basis of religion, color, ethnic group identification, sex, age, physical ar mental disability, nor shall they discriminate unlawfully against any employee or applicant for employment because of race, religion, color, national origin, ancestry, physical handicap, mental disability, medical condition, marital status, age or sex. Contractor shall insure that the evaluation and treatment of employees and applicants for employment are free of such discrimination. 2. Contractor shall comply with the provisions of the Fair Employment and Housing Act (Government Code, Section 12900 et seq.}, the regulations promulgated thereunder (California Administrative Code, Title 2, Section 7285.0 et seq.), the provisions of Article 9.5, Chapter 1, Part 1, Division 3; Title 2 of the Government Code (Government Code, Sections 11135-11139.5) and the regulations or standards adopted by the awarding State agency to implement such article. -------~~ - 3. Recipient, contractor and its subcontractors shall give - - written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other agreement. ~. The contractor shall include the nondiscrimination and compliance provisions of this clause in all subcontracts to 'perform work under the contract. ~- 0550K -4- -j- -6- EXHIBIT C (cant'd.) BUDGET INSTRUCTIONS FY 1990/91 Personal Services - Salaries and__Wages Personal services include all services performed by employees who are to be funded by the Agreement. They may be either salaried ar hourly, full or part-time positions. Sick leave, vacation, holidays, overtime and shift differentials must be budgeted as salaries. A line-item is required far each different position/classification, but not for each individual employee. If several people willrbe employed full or part-time in the same position/classification, provide the number of full-time equivalents (e.g., three half-time clerical personnel should be itemized as 1-1/2 clerical positions}. List each position by title and show the percentage of time devoted to the program. Example: If the person is employed full-time, show the following: Program Director, $2,500 per month at 100% time X 12 months = $30,000. If the person in employed part-time, show the hourly rate and the number of hours devoted to the program (e.g., Program Director, $25/hour for 10 .hours per month X 12 months = $3,000} or the monthly salary and the percentage of time devoted to the program (e.g., Program Director, 50% X $2,500/ma. X 12 months = $15,000}. Place the total amount for this category in the space provided in the far right column. Frinoe Benefits The CDUNTY ar the CENTER may use fixed percentages of salaries to calculate benefits. Elements that can be included in the fixed rate include employer contributions or expenses for social security, employee life and health insurance plans, unemployment insurance and/or pension plans. Other benefits, if negotiated as a part of the employee benefit package, can also be included in the fixed rate. A line-item can be used for each different position/class, if the benefits vary from position/class to position/class. Tf several people will be employed full-time or part-time in the same position/class, provide the number of full-time equivalents. Frin e Benefits (cont'd.} -Place the total amount far this category in the space provided at the far right column. Operating Exuenses The following items fall within this category: rent, utilities, insurance, equipment rental, equipment repair, office supplies, telephone, postage, expendable equipment, audit, overhead, ether, and travel. Costs in these subcategories should be included if they relate to the claims verification process. The total of all subcategaries should be shown in the far right column. The following subcategaries have special requirements as noted below. Rent The rent subcategory is for facility rental. The number of square feet that will be rented far performing services specified in the Agreement should be indicated as well as the rental amount. Ex endable E i ment (Non-capitalized asserts} Expendable equipment includes equipment with an acquisition cost of $499 or less per unit {including tax, installation and freight} or with a useful life of less than five years. Audit Since the county is required to have an annual audit of Agreement expenditures, audit costs are an allowable expenditure. Specifically, allowable audit costs are as follows: o If the tatal amount of the Agreement is less than ar equal to $150,000, the applicant may budget up to $I,500 for the financial audit costs: or o Tf the total amount of the grant is greater than $150,000, the applicant may budget up to 1 percent of the total grant for financial audit costs. Overhead Overhead costs are indirect costs which cannot be charged to a direct cost category because they are not readily itemized or assignable to a particular program. Overhead costs are costs necessary to the operations specified in the Agreement. The costs of centralized COUNTY services such as Operating Expenses (cont'd.) personnel or accounting services are examples of indirect costs. Travel Budget for all anticipated in-state travel related to the program. Out-of-state travel is not authorized. include sufficient per diem and travel allocations .for persons to attend necessary training, conferences, workshops, or hearings. 1f several staff will be attending the same event, budget far the total number of people. The state mileage rate is a maximum of $.24 per mile unless a higher rate is justified. When employees of the COUNTY or the CENTER need to operate a privately owned vehicle on business, the employee will be allowed to claim $.24 per. mile without certification or up to $.30 per mile with an' annual certification that the cost of operation of the vehicle equals ar exceeds the amount clamed. An operating cost worksheet is available from the BOARD far calculating private vehicle costs. This documentation must be on file and available for audit but should not be submitted with the application. The CDUNTY or the CENTER may use its own written travel and per diem policy or the State policy. See Appendix #1 for the State travel and per diem policy. COUNTIES of CENTERS that plan to use cars from a state, county, city ar district car pool or garage may budget either the mileage rate established by the loaning agency or the State mileage rate, not to exceed the loaning agency rate. Generally provide one level of line-item detail unless further explanation is needed. The narrative description below each item can explain what the item encompasses. Itemize travel expenses of program personnel and show the basis for computation (e.g., travel to Victims of Crime Program conference in Sacramento, 100 miles @ $.24 per mile = $24) or by the month {e.g., Program Director travels 100 miles per month @ $.24 per mile X 12 months = $288). Justify the travel by briefly stating the purpose (e.g., Program Director travels to other verification sites). Equipment (Capitalized Assets) Nonexpendable personal property equipment is tangible personal property having a useful life of five years or mare and an acquisition cost of $500 or more per unit (including tax, installation and freight). E i ment (Capitalized Assets) (cont'd.) Equipment used solely for program activities may be budgeted if it is essential. to the implementation of the Agreement. Grant funds may not be used to reimburse the applicant for equipment already purchased. The total of all items in this category should be shown in the far right column. EXHIBIT D MODIFIED ACCRUAL BASIS The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4} interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and {5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the madi.fied .accrual basis of accounting. O156K APPENDIX 1 STATE TRAVEL POLICIES Mileage The reimbursement rate to operate a privately-owned vehicle is from 24 cents per mile to 30 cents per mile. Meals Breakfast $ 5.50 - Breakfast may be claimed when travel commences at or prior to 6:00 a.m. Breakfast may be claimed on the last fractional day of a trip of mare than 24 hours if travel terminates at or after 9:00 a.m. Lunch $ 9.50 - Lunch may not be claimed for travel less than 24 hours. Lunch may be claimed if the trip begins at ar before 1.1.:00 a.m. and may be claimed on the last fractional. day of a trip of mare than 24 hours if the travel terminates at or after 2:00 p.m. Dinner $3.7.00 - Dinner may be claimed if the trip begins at or before 4:00 p.m. Dinner may be claimed when travel terminates at or after 7:00 p.m. whether on a one--day trip or on the last day of a trip of more than 24 hours. Incidentals $ 5.00 - Incidentals may be claimed for trips of 24 hours or mare. Total $37.00 Lodcting Statewide, without a lodging receipt Statewide, with a lodging receipt Other $47.00 Actual lodging expense up to $79.D0, + applicable taxes Taxi, airport shuttle, etc., which exceeds $3.50 must be supported by receipt. Parking in excess of $6.00 must be supparted by receipt.