Invoicing and Documentation

1. Invoicing and Documentation California Department of Public Health Office of Family Planning Teen Pregnancy Prevention Program Community Challenge Grants (CCG) Information and Education (I&E) Programs November 18, 2010

2. AGENDA Dates to Remember Invoice Expenditures Invoice Expenditure Documentation

3. Dates to Remember Invoice Due Dates Q1 Invoice Due November 1, 2010 Q2 Invoice Due February 1, 2011 Q3 Invoice Due May 1, 2011 Q4 Invoice Due September 30, 2011 Invoices must be submitted in accordance with Exhibit B, Provision 1. Invoicing and Payment of your grant agreement.

4. Invoice Expenditures For CCG, Five Major Expense Categories are: Personnel Operating Expenses Subcontractors Other Costs Indirect Costs

5. CCGInvoice Example Summary Page

6. Invoice Expenditures For I&E, Five Major Expense Categories are: Personnel Operating Expenses Equipment Other Costs Indirect Costs

7. I&E Invoice ExampleSummary Page

8. Invoice Expenditure Documentation Personnel Detail Documentation that shows time worked in CCG or I&E program: Personnel Activity Report (PAR) or Similar Timesheet (CCG Only) Time studies (I&E Only) Staff salaries and wages include: Annual leave, vacation, sick leave, holidays, jury duty and/or military leave/training

9. Invoice Expenditure Documentation (Cont.) Personnel Detail Fringe benefit costs Document(s) that show: Fringe benefits in the form of employer contributions for the employer's portion of payroll taxes (i.e., FICA, SUI, SDI), employee health plans (i.e., health, dental and vision), unemployment insurance, worker’s compensation insurance, and the employer’s share of pension/retirement plans

10. Invoice Expenditure Documentation (Cont.) Personnel Detail Fringe Benefit Costs (Cont.) Costs not allowed in fringe benefit: Director’s and executive committee member’s fees Incentive awards and/or bonus incentive pay Allowances for off-site pay Location allowances Hardship pay Cost-of-living differentials

11. CCG Invoice Example Personnel Detail

12. Personnel Activity Report (PAR) Example

14. CCG Invoice Example Allocation Table for Fringe Benefit

15. I&E Invoice Example Personnel Detail

16. Time StudySummary Page

17. Invoice Expenditure Documentation (Cont.) • Operating Expenses Detail • General Expenses • Receipts • Office Supplies • Paper, pens, folders, ink toner, etc. • Telecommunication • Postage • Internet Service Provider (ISP)

18. Invoice Expenditure Documentation (Cont.) • Operating Expenses Detail (Cont.) • Audit • CCG & I&E - Maximum Allowed $3,000 • Receipt or agreement showing cost • Office Space Rental • Rental Invoice or Allocation Table • Equipment Rental/Maintenance • Copy Machine maintenance invoice • Rental Invoice

19. Invoice Expenditure Documentation (Cont.) • Operating Expenses Detail (Cont.) • Equipment Purchases • Contract Manager (CM) Approval • Receipts • CDPH 1203 • Liability Insurance • Reimbursed up to 1% of Grant • Over 1% is entered into Indirect Cost • Insurance Premium Receipt • Software • CM Approval • Receipts

20. Invoice Expenditure Documentation (Cont.) • Operating Expenses Detail (Cont.) • Training for Project Staff • Program Consultant (PC) approval • Registration receipt • Travel for Project Staff • Receipts for lodging, per diem, gas costs, etc. • Reimbursed at State rate

21. CCG Invoice Example Operating Expenses

22. I&E Invoice Example Operating Expenses

23. Operating Expenses Example Operating Expenses: • Office supplies, Telecommunications (phone/fax/cell phone, etc.), Fingerprinting, Equipment maintenance, Computer software, Postage, and Other consumable operating expenses. Furniture and Office equipment with a purchase price of $49.99 or less per unit (including tax, installation, and freight). • Phone                       $426 • ISP                           $122 • Postage                     $207 • Office Supplies        $284 • Fax machine             $131 (3 numbers only) • Printing                      $674 (Grantee only charged 50% of the allocated cost)

24. Invoice Expenditure Documentation (Cont.) • Subcontractors Detail • Invoice Copies • Require Time Studies when providing a service (I&E only)

25. CCG Invoice Example (Cont.)Subcontractors Detail

26. Subcontractor’s Invoice Example

27. Invoice Expenditure Documentation (Cont.) • Other Costs Detail • Educational Materials • Receipts for approved curriculum, duplication, etc. • Outreach Materials • Receipts

28. Invoice Expenditure Documentation (Cont.) • Other Costs Detail (Cont.) • Program Supplies • Receipts • Incentives/Promotional Materials • Receipts • Food • Maximum of 1% of grant is allowed • Participants sign-in log • Receipts

29. Invoice Expenditure Documentation (Cont.) • Other Costs Detail (Cont.) • Program Space Rental • Receipts or Allocation table • Training for Participants • Receipts for costs associated with training • Travel/Transportation for Participants • Receipts • Stipends (Peer Educator(s)) • Cancelled check(s) or other proof payment

30. CCG Invoice Example (Cont.)Other and Indirect Costs Detail

31. Invoice Expenditure Documentation (Cont.) Program Space Rental: • The cost for renting classroom or meeting space is allowable and should be pro-rated to the time of actual use based on current market rental rates • 647 square feet x $2.00 per square feet  x 12 months = $9,705 (Grantee only charged $5,253)  • $5253 divided 4 quarters = $1313

32. I&E Invoice Example (Cont.)Other Costs

33. Incentive Supporting Documents

34. Invoice Expenditure Documentation (Cont.) • Indirect Costs • Maximum 10% for CCG • Maximum 15% for I&E • Receipts and Allocation Table

35. Invoice Expenditure Documentation (Cont.) Indirect Costs Allowed: • Payroll Handling • Accounting/Personnel Expenses • Janitorial Expenses • Security Expenses • Legal Representation • Executive Director's Time, etc.

36. Indirect Costs Example • These costs include: • Janitorial $300 • Payroll Handling $300 • Protection Security $200 • Liability Insurance $222

37. Invoice Expenditure Documentation (Cont.) Prohibited Expenses: • Purchase of Real Property • Bonuses/Commissions • Payment of Interest • Lease-Purchase Options of Equipment or Real Property • Out of State Travel

38. Closing If you have any questions, please contact your Contract Manager. Thank you.