Division of Local Assistance - Office Bulletin Office of Project Implementation DLA-OB 09-05 – Attachment D Revised – January xx, 2012 LOCAL AGENCY BILLING SUMMARY INSTRUCTIONS The intent of the new “Local Agency Billing Summary“ is to expedite Caltrans review and payment of Local Agency invoices. The Billing Summary correlates Local Agency expenditures, accounting entries, payments with supporting documentation to provide a complete representation of the project The new Billing Summary provides a standardized format designed to accommodate most projects (although projects with unique conditions may require additional information). Only for those portions of the “Billing Summary” applicable to the particular phase(s) of work previously or currently invoiced need be completed. As a project proceeds, the “Billing Summary” will be updated to reflect the new work performed and costs invoiced. The new “Local Agency Billing Summary” document must accompany all Local Agency invoice package submittals. However, if the Local Agency’s current invoicing system can provide reports that summarize and convey the required information, the DLAE may authorize the use of an alternate Billing Summary document (or portions thereof). The DLAE’s approval determination will be based on the Local Agency system’s ability to generate reports that accurately convey the required project and support documentation. Information to assist the Local Agencies in completing the Local Agency Billing Summary is available in Attachment D (Instructions for Local Agency Billing Summary). NOTICE: Complete ONLY applicable sections (Consultants Contracts, PE, R/W, CE and CON) for which work has been performed and reimbursement has been / is requested. Project Information Indicate: Date of Invoice, Project Sponsor, Local Assistance project number, Location – Include project limits, intersections, etc., (should be consistent with authorizing documents (i.e. CTC Allocation and/or federal Authorization to Proceed (E-76), environmental clearance document, right of way certification, ) Description – Identify type of work (signalization, widening, construct four-lane divided street, etc. – again should be consistent with authorization document) Indirect Cost Rates Indirect costs claimed by the Local Agency must be allocated in accordance with an accepted/approved Indirect Cost Allocation Plan for each applicable fiscal year Local Agency ICAP must be accepted/approved by the Caltrans Office of Audits & Investigation prior to claiming for indirect costs Authorization(s) / Fund(s) Available Date the component/phase of work was allocated by CTC and/or federally authorized by FHWA (E-76) Funding Source – federal apportionment code (e.g., Q240, Q400, and/or State fund type (e.g., State STIP, match to federal funds) per most recent State approved Finance Letter Reimbursement Rate(s) - per the most recent State approved Finance Letter. Division of Local Assistance - Office Bulletin Office of Project Implementation DLA-OB 09-05 – Attachment D Revised – January xx, 2012 Allocated / Obligated funds per the most recent CTC Allocation and/or FHWA approved E-76 (consistent with the State approved Finance Letter. Total Previous Payments- Total previously approved invoice(s) amount or actual payment, if known. Funds Remaining Funds currently invoiced Consultant Contract(s) For the first billing of each consultant where total contract amount is equal to or greater than $150,000; submit the following: Copy of executed Consultant Agreement/Amendments, Request for Proposals/ Qualifications, Proof of advertisement “Consultant Agreement Reviewer’s Checklist” (Exhibit 10-C of LAPM) For all federally funded project with subcontractable goals, regardless of cost, submit the following: “Local Agency Proposer UDBE Commitment (Consultant Contract) (Exhibit10-01) “Local Agency Proposer DBE Information (Consultant Contract)” (Exhibit10-02) For all consultant contracts, provide Name of the Consultant Type of contract (i.e., initial contract, amendment, initial on-call, task order, etc.) Contract execution date Contract Amount / Total Contract Amount Publicly advertized- (was the RFP/FRQ publicly posted, i.e. newspaper, online, builder exchange, etc. Phase(s) of work (PE, R/W, CE, CON) in which the consultant is involved. Brief Description of general services provided (e.g., Environmental, Design, Studies, Inspection/Testing, Construction Management services Local Agency Staff Costs (All Phases) The “Local Agency Staff Time Document” (see Attachment C) provides the framework of what is expected to document Local Agency staff costs. This summary can be omitted if the Local Agency’s internal accounting system can generate and provide a similar report containing the same information that is easily discernable to the DLAE. When the “Local Agency Staff Time Document” is submitted, supporting internal accounting documents are not required but should be retained in the event of a future audit. Supervisory staff activities, above the first level of supervision typically are reimbursable only as indirect costs and otherwise are considered nonparticipating costs (unless supported by time sheets which specifically describe the activity (ies) performed). Eligible fringe benefits include medical, dental, vision, etc. Benefits can be reported per individual on either a hourly rate or lump sum basis. For projects where the Preliminary Engineering (PE) and/or Construction Engineering (CE) costs appear higher than typical for type of work performed (e.g., 25% and 15% respectively of the construction costs), the Local Division of Local Assistance - Office Bulletin Office of Project Implementation DLA-OB 09-05 – Attachment D Revised – January xx, 2012 Agency may be requested to provide a summary list of Local Agency staff that worked on the project including names, job titles, total hours worked and a brief description of the individual involvement with the project. Time Period can be defined by the Local Agency, but must be consistent with the “Local Agency Staff Time Summary” document or equivalent. Staff costs must be separated by the applicable phases of work and participating vs. nonparticipating costs Local Agency staff costs must Direct Costs (All phases) Direct Costs include all Local Agency external costs, i.e. contractor, consultants, vendors, advertizing, copying, Expenditure details- provide vendor / consultant name(s) for each accounting entry. Posting Date (Invoice Date)- The agency can utilize either “Posting Date” or ‘Invoice Date” nomenclature Work performed prior to the allocation and/or federal authorization date is ineligible for State and/or federal funds and is deemed to be nonparticipating. When the work period straddles the allocation/federal authorization date, participating and nonparticipating must be clearly indicated. Denote new invoiced expenditures by highlighting and/or placing an “X” after the “TOTAL” column. Reference Numbers System (All phases) A sample reference system is provided below but is subject to modification as agreed to by the Local Agency and DLAE Reference Number - coding system that links the Consultant, Contractor or Vendors’ billing document(s) with the corresponding line entry on the Billing Summary to facilitate referencing and review. Line entries should be in roughly chronological order and the coding system roughly sequentially number, i.e. 1, 2, 3, followed potential by a character “C” or “P”. The applied character is attributed to the number of support documents for the line entry. There are three main conditions as follows: 1. Line Entry supported by one corresponding billing document- No character needed 2. Line Entry is supported by multiple corresponding billing documents- Number followed by a “C” for Combined (e.g. 3-C, 5-C) and on the billing support documents also indicate1/x, 2/x, 3/x where x is the corresponding number of support documents. 3. Multiple Line Entries supported by one corresponding billing document- Number followed by a “P” for Partial (e.g. 4-P) and that coding would be indicated on all associated line entries. In addition to the coding on the billing summary, it should also be written on the upper right hand corner of the first page of the each support document. The support document should be organized roughly chronologically but not to the point where it would require renumbering if an older invoices appears unexpectedly. To link the payments with the line entries, denote the corresponding reference number(s) in the upper right hand corner of the first page of each support document. Division of Local Assistance - Office Bulletin Office of Project Implementation DLA-OB 09-05 – Attachment D Revised – January xx, 2012 Payment History (All phases) To link the payments with the line entries, denote the corresponding reference number(s) in the upper right hand corner of the first page of each support document. Corresponding Payment Transaction Number - Agency’s accounting identification number (ie. check number, internal accounting number, fund transfer number, etc. ) Corresponding Payment Transaction Amount- Is the actual payment to the vender/ consultant even though it may included several non related projects or fractional payments. When payment covers multiple invoices on the same project, the total payment amount should be repeated on the corresponding lines. The payment support documents must clearly indicate what invoices are being paid. Utility Relocation (Right of Way - Utilities Phase) Public utility adjustments may be eligible for federal reimbursement if the Local Agency is 1) legally liable for the cost of adjustment, 2) the utility adjustment is a direct result of the construction improvement, and 3) the Local Agency complies with the procedures outlined in Chapter 14 “Utility Adjustments” of the LAPM, including 23 CFR 645. Public utility adjustments must be federally authorized (i.e., E-76) under the right of way phase of work, However, the actual physical relocation of utilities may be performed during the right of way phase by the utility company’s staff or contractor or during the construction phase by the Local Agency’s contractor. Regardless of when the adjustment is performed, the cost to adjust the eligible utility is charged against the right or way phase of work. The utility work performed is to listed as nonparticipating cost under construction phase and instead invoiced under the right of way phase of work. Local Agency Staff Time Summary Document Local Agency staff charges is the most prevalent type of expenditure and reporting varies due to the uniqueness of the individual Local Agencies and their accounting systems. Complete standardization of the staff time reporting is not realistic, however the “Local Agency Staff Time Summary Document” (see AttachmentC) is a sample document that identifies critical information necessary to support local agency staff charges. The “Local Agency Staff Time Summary” of the Billing Summary is divided into two tables, “Journal Entries” and “Phase Summary”. The “Journal Entries” section establishes what is generally expected to support staff time. Labor Fringe Benefits can be omitted if not federal participating (Check Zilan Chen’s comments). The “Journal Entries” table can be omitted if the local agency’s internal accounting system can generate and provide a similar report containing the same information that is easily discernable to the DLAE. It’s imperative that participating and nonparticipating costs be clearly identified. If Employee Job title is absent from the printout, a separate table with the employees’ names and corresponding title should be provided. If the Local Agency reports that cannot provide the required information, or as requested by the DLAE, the Local Agency must complete the Journal Entry table. For the agencies utilizing the Journal Entries table, an equivalent alternative would be to reverse the first two columns and organize the data by Name, then chronologically by Date. Division of Local Assistance - Office Bulletin Office of Project Implementation Name, Title Date Name B, Date C Title B Date F Hours Worked Average Labor Rate Labor Fringe Benefits DLA-OB 09-05 – Attachment D Revised – January xx, 2012 Local Agency Labor Costs Participating Nonparticipating TOTAL Date I Name C, Date I Title C Date J The benefit of this equivalent format is that the rows associated with last five columns per individual can be consolidated provided the charges are all participating or all nonparticipating. To clarify, some headings are defined below: Hours Worked - Number of hours worked by the employee during the referenced time period. Average Labor Rate- is the weighted average hourly rate by date or time period on the summary document. (See Zilan Chen’s comments) Labor Fringe Benefits- can be weighted average hourly rate (or amount) by date or time period on summary document. If the Journal Entries Table is submitted, the supporting internal accounting documents are not required but should be retained for possible future review / request. If the Journal Entries table becomes lengthy, it can be compressed by collapsing previous time period(s) down to just the Time Period / Subtotal Line(s). For projects where the PE and / or CE costs appear higher than typical (i.e.., greater than10-25% and 15% respectively of construction costs), the agency may be requested to provide a summary list of local agency staff that worked on the project including names, job tiles, total hours worked, and a brief description of individual involvement with the project. If PE or CE costs exceed the above thresholds additional information on the Task / Function Performed with a description of employee’s involvement with the project. The project specific Task(s) / Function(s) information is preferred but optional and will help justify expenditures if the typical Caltrans/FHWA expenditure guidelines are exceeded. Bid Summary / Cost to Date Form Local Agency must demonstrate that the level of work completed is reasonably consistent with the level of federal / State funds invoiced to date. The “Bid Summary / Cost to Date” Form is used to compare the status of contract items of work invoiced to date, to the contract bid amount, adjusted for change order work, to determine the percentage of work completed. Division of Local Assistance - Office Bulletin Office of Project Implementation DLA-OB 09-05 – Attachment D Revised – January xx, 2012 Other issues to be addressed are highlighted below. Serves as a general guide (subject to revision) to facilitate future invoice submittals. May be waived. CE costs greater 15% of CON require a justification / concurrence by the DLAE Reim rate changing mid cycle due to adding funds (Still waiting on guidance from FHWA) Different appn codes Multiple retention releases, and retention on consultants, mention retention Staff time in order, Staff time any time before not part., and above first level not part. Can use equivalent Make form names match bill’s documents How to bring active project into the new system. (Can show/accept all previously paid expenditures and move on) How to simplify for larger projects ?? On-Call service contract involves consultants preselected to provide general services on as needed bases without specific federal project in the solicitation. (Talk to Mohsen’s shop – Gene Shy)