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
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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
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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
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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
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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
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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.
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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,
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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
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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.
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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:
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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)