Cal. Code Regs. tit. 14 § 4970.22

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 4970.22 - Accounting Practices

(a) Record Keeping

Grantees are responsible for maintaining all Project-related records in a condition to reliably support all costs incurred under the Project, both directly paid under the grant and match. This requirement extends to contractors and subcontractors providing goods or services under the Grant.

(b) Labor Costs

The Grantee shall document all labor, including all force account, match and volunteer time, on time sheets, or reports produced by an electronic timekeeping system.

(c) Transportation

A logbook or source document shall identify the operator, date of activity, items transported, number of miles charged to the Project, and contain a signature of the operator.

(d) Equipment Operation

A logbook or source document shall identify the operator, date of activity, work performed, number of miles charged to the Project, and contain a signature of the operator.

(e) Record Retention

The Grantee shall retain all Project records, including, but not limited to, financial accounts, documents, and other records pertinent to the Project:

(1) For three (3) years from the Project Agreement end date, or

(2) Until an Audit has been completed, a final Audit report is issued, and any Audit findings are resolved and/or payment or other correction made with regard to any Audit findings contained in the final Audit report.

(f) Payment Advances

Advances shall be placed in a separate interest-bearing account (if the Grantee is legally able to do so). The interest accrued from this account shall be documented and shall only be expended in accordance with the Project Agreement. The unspent interest earned on the OHV Trust Funds shall be returned to the OHMVR Division at the end of the Project.

(g) Matching Funds

(1) Matching funds may include actual cash contributions toward the Project, cash value for volunteers or salaried employee hours, Indirect Costs, grants from sources other than this Grant Program, and expenditures of the OHV in-lieu of property tax funds. The match shall be directly related to the Project and must occur within the Project performance period. The same match may not be used for more than one (1) Project.

(2) Project costs identified as match shall be documented the same way as other Project expenditures. Volunteer hours of work and salaried employees shall be documented through a log or report identifying the name of the volunteer or employee, dates worked, hours worked, and duties performed. All logs shall have a current signature of both the volunteer and volunteer supervisor

(3) Cash value for volunteer time shall be determined using, and shall not exceed, the Independent Sector California volunteer hourly time rate as of the start of the Grants Cycle for which the cost is being requested. Information on the Independent Sector California volunteer hourly time rate can be found on the Division Website.

(4) Cash value for salaried employee time shall be based on the agency's hourly reimbursement rate for the classification.

Cal. Code Regs. Tit. 14, § 4970.22

1. New section filed 1-12-2009; operative 1-12-2009 pursuant to Government Code section 11343.4 (Register 2009, No. 3).
2. Amendment of subsections (a), (b), (d)(1) and (f)(1) filed 1-8-2010; operative 1-11-2010 pursuant to Government Code section 11343.4 (Register 2010, No. 2).
3. Amendment of subsections (c) and (f)(1) filed 12-14-2018; operative 1-1-2019 pursuant to Government Code section 11343.4(b)(3) (Register 2018, No. 50).
4. Amendment filed 12-22-2020; operative 12-22-2020 pursuant to Government Code section 11343.4(b)(3) (Register 2020, No. 52). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.

Note: Authority cited: Sections 5001.5 and 5003, Public Resources Code. Reference: Sections 5090.32 and 5090.50, Public Resources Code.

1. New section filed 1-12-2009; operative 1-12-2009 pursuant to Government Code section 11343.4 (Register 2009, No. 3).
2. Amendment of subsections (a), (b), (d)(1) and (f)(1) filed 1-8-2010; operative 1-11-2010 pursuant to Government Code section 11343.4 (Register 2010, No. 2).
3. Amendment of subsections (c) and (f)(1) filed 12-14-2018; operative 1/1/2019 pursuant to Government Code section 11343.4(b)(3) (Register 2018, No. 50).
4. Amendment filed 12-22-2020; operative 12/22/2020 pursuant to Government Code section 11343.4(b)(3) (Register 2020, No. 52). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.