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10 <br /> concurrently with the review of project eligibility and before obligating or expending any <br /> ARP/CSLFRF funds. <br /> • Local government personnel must submit proposed ARP/CSLFRF projects to Finance for <br /> review. In addition to other required information, all proposed project submissions must <br /> delineate estimated costs by cost item. A template ABPA Expenditure Budget Form is <br /> located on the Orange County Intranet at: <br /> https:Hintranet.oran eg coun . ne.gov/finance/bud etg /goa.asp <br /> • Along with a general review of project eligibility and conformance with other governing <br /> board management directives, Finance must review estimated costs for specific allowable <br /> cost requirements,budget parameters, indirect rates, fringe benefit rates, and those <br /> activities/costs that require pre-approval by the US Treasury. In addition to this <br /> Allowable Costs Policy, proposed project must conform to the requirements of Orange <br /> County's Project Eligibility Policy. <br /> • If a proposed project includes a request for an unallowable cost, Finance will return the <br /> proposal to the requesting party for review and, if practicable,resubmission with <br /> corrected cost items. <br /> • Once a proposed project budget is pre-approved by Finance, County personnel <br /> responsible for implementing the project must conform actual obligations and <br /> expenditures to the pre-approved project budget. <br /> POST-EXPENDITURE COST ALLOWABILITY REVIEW <br /> Once an expenditure is incurred related to an eligible project, and an invoice or other demand for <br /> payment is submitted to the County, both the Department responsible for the project and Finance <br /> must perform a second review to ensure that actual expenditures comprise allowable costs. <br /> • All invoices or other demands for payment must include a breakdown by cost item. The <br /> cost items should mirror those presented in the proposed budget for the project. If an <br /> invoice or other demand for payment does not include a breakdown by cost item, the <br /> Department responsible for the project will return the invoice to the project manager <br /> and/or vendor, contractor, or subrecipient for correction. <br /> • The Department responsible for the project must review the individual cost items listed <br /> on the invoice or other demand for payment to determine their allowability and <br /> allocability. <br /> • If all cost items are deemed allowable and properly allocable by the Department,they <br /> shall forward the invoice or demand for payment to Finance. Finance shall perform a <br /> secondary review of the individual cost items listed on the invoicce or other demand for <br /> payment to confirm their allowability and allocability. If Finance confirm all costs items <br /> Cost Principles Policy 9 <br /> May 2022 <br />