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73 <br /> Personnel/Direct Labor ❑ N/A Yes No N/A <br /> Describe the payroll process and who is paid by the subaward. <br /> 1. Are personnel files maintained for each employee that include current job <br /> descriptions, performance and evaluations,and changes in pay rates? <br /> 2. Are time sheets,activity reports,or payroll files available for review?These <br /> documents should clearly show the effort toward the subaward charged. <br /> 3. Are individual employee time sheets and attendance records: <br /> • Prepared and signed by each employee for each pay period? <br /> • Reviewed and signed by each employee's supervisor? <br /> • Reconciled to the payroll master ledger? <br /> 4. Are all authorized staff positions filled for the approved budget? <br /> 5. Are staff salaries consistent with the approved budget? <br /> 6. Are fringe benefits the same as what is listed in the approved budget? <br /> General Comments <br /> Reporting Requirements ❑ N/A Yes No N/A <br /> Subrecipients are required to report on progress toward implementing plans described in their <br /> application/proposal. <br /> 1. Progress reports must be submitted based on approved work plan. Have all of the <br /> reports been submitted for this reporting period? <br /> 2. Are there any outstanding data elements that must be tracked and reported by the <br /> subrecipient? If so,detail the plan for the subrecipient to comply with this <br /> requirement. <br /> Comments <br /> Supplies&Materials ❑ N/A Yes No N/A <br /> Explain the process of allocating supply costs to the subaward. <br /> 1. Are purchases of supplies approved and well documented by quotes, invoices,or <br /> receipts? <br /> 2. Are expenditures for supplies consistent with the approved budget? <br /> 3. Is there a substantial supply inventory remaining at the project termination date? <br /> 4. Were all transactions conducted in a manner providing full and open competition, <br /> and quotations obtained from an adequate number of sources? <br /> General Comments <br /> Travel/Vehicle Mileage ❑ N/A Yes No N/A <br /> Request a copy of the subrecipient's travel policy or have them describe the procedure for approving and <br /> documenting travel expenses. <br /> 1. Is employee travel approved in advance by a supervisor or project manager? <br /> 2. Are travel expenditures documented with expenses reports and/or detailed <br /> receipts(i.e., receipts do not merely show total but detail of what was <br /> purchased)? <br /> 21 of 39 <br />